BBMP Property Tax Guide 2026
Everything you need to know about paying BBMP property tax in Bangalore — calculation method, zone-wise rates, online payment, due dates, penalties, and available exemptions.
How BBMP Property Tax is Calculated
BBMP uses the Unit Area Value (UAV) system to calculate property tax. The tax is based on the expected returns from a property rather than its market value. The formula considers the built-up area, the zone where the property is located, the type of construction, the usage (residential or commercial), and the age of the building.
Tax Calculation Formula
Property Tax = Unit Area Value x Built-up Area x Occupancy Factor x Age Factor x Usage Factor
Unit Area Value: Rate per sq. ft. per month, determined by the zone (A to E).
Built-up Area: Total constructed area in sq. ft. including common areas.
Occupancy Factor: 1.0 for self-occupied, higher for tenanted properties.
Age Factor: Depreciation discount based on building age (newer buildings pay more).
Usage Factor: Residential properties get lower rates than commercial.
Zone-wise Tax Rates (Per Sq. Ft. Per Month)
BBMP divides Bangalore into zones based on property values and infrastructure.
| Zone | Areas Covered | Residential (per sq ft) | Commercial (per sq ft) |
|---|---|---|---|
| Zone A | MG Road, Brigade Road, Commercial Street, Lavelle Road | ₹5.00 | ₹7.50 |
| Zone B | Koramangala, Indiranagar, Jayanagar, Basavanagudi | ₹4.00 | ₹6.50 |
| Zone C | Whitefield, HSR Layout, BTM Layout, JP Nagar | ₹3.40 | ₹5.50 |
| Zone D | Yelahanka, Banashankari, RR Nagar, Bommanahalli | ₹2.80 | ₹4.50 |
| Zone E | Outer areas — Kengeri, Dasarahalli, Mahadevapura outskirts | ₹2.20 | ₹3.50 |
Rates are approximate and updated periodically by BBMP. Verify current rates on the official BBMP portal.
How to Pay BBMP Property Tax Online
Visit the BBMP Property Tax Portal
Go to bbmptax.karnataka.gov.in and select "Property Tax Payment" from the main menu.
Enter Your Property ID (SAS Application Number)
Search using your PID number, owner name, or Khata number. Your property details and tax amount will be displayed.
Verify Details and Tax Amount
Review the property details, built-up area, zone classification, and computed tax. Check for any arrears or penalties.
Make Payment
Pay via Net Banking, Credit/Debit Card, or UPI. Download the receipt after successful payment for your records.
Due Dates & Penalty Structure
| Payment Period | Due Date | Penalty |
|---|---|---|
| Full Year Payment | 30th April 2026 | 5% rebate if paid before due date |
| First Half Payment | 30th April 2026 | No penalty if paid on time |
| Second Half Payment | 31st October 2026 | No penalty if paid on time |
| Delayed Payment | After due date | 2% per month on outstanding amount |
Self Assessment Scheme (SAS)
Under the Self Assessment Scheme (SAS), property owners calculate their own tax liability based on the built-up area, zone, and property usage. BBMP has made this the default method. You self-declare your property details on the BBMP portal, and the system computes the tax.
Owners declare built-up area, usage type, and construction details
BBMP may conduct spot verification to confirm declared details
Incorrect declarations may attract penalties of up to 50% of the shortfall
A unique PID (Property Identification Number) is assigned under SAS
Exemptions & Rebates
Senior Citizens (60+)
Eligible for a rebate on self-occupied residential property. The property must be the only property owned and must be below a certain built-up area threshold.
Ex-Servicemen
Ex-defence personnel and families of martyrs may be eligible for property tax concessions on self-occupied residential property. Documentation from the defence ministry required.
Religious & Charitable Properties
Properties used exclusively for religious worship or registered charitable purposes may qualify for full or partial exemption. Must be registered and non-commercial in use.
Government Properties
Properties owned and used by the State or Central Government for official purposes are generally exempt from BBMP property tax.
Need Help with Property Tax or Khata?
Our professionals can assist with BBMP property tax disputes, Khata transfer, and property-related documentation in Bangalore.