City-wise approach
| City | System | Quick formula |
|---|---|---|
| Mumbai (BMC) | Capital Value | ~0.3–0.5% of capital value annually |
| Delhi (MCD) | Unit Area | UAV × area × tax rate (10–20%) |
| Bengaluru (BBMP) | Unit Area + zonal | Zonal UAV × area × usage × age |
| Hyderabad (GHMC) | Annual Rental Value | Slab on monthly rent × 12 |
| Chennai (GCC) | Annual Rental Value | Half-yearly slab on plinth area |
| Pune (PMC) | Capital Value | % of ready-reckoner value |
| Kolkata (KMC) | Unit Area | Annual value × tax rate (varies) |
| Ahmedabad (AMC) | Carpet area | ₹/sq.ft × area × multipliers |
This calculator uses a simplified carpet-area-based estimate that's reasonably accurate for unit-area-system cities and "rough order of magnitude" for the others.
Common adjustments and rebates
- Self-occupied vs rented — rented properties are typically taxed 1.5–2× higher
- Property age — older properties get 10–30% rebates as building condition deteriorates
- Senior citizens / women / ex-servicemen — many cities offer 30–50% rebate
- Online / on-time payment — typical 5–15% rebate for paying before due date
- Vacant property — vacancy rebate where applicable, usually capped at 50% of normal tax
FAQ
What's the difference between annual rental value and capital value systems?
Annual Rental Value (ARV) computes tax on the rent the property would fetch (whether or not it's rented). Capital Value System computes tax on a percentage of the ready-reckoner / market value. Unit Area Value sits between — based on built-up area times a per-sq.ft value set by zone.
Can I deduct property tax from income tax?
Yes — for let-out property only, the property tax actually paid in the year is deductible from income from house property before applying the 30% standard deduction. For self-occupied property no such deduction is allowed in either tax regime.
What if I don't pay?
Penalty interest accrues at 1–2% per month, and after sustained non-payment the municipality can attach the property and auction it for tax recovery. Most cities allow online payment with multiple instalment options — clearing the bill on time is always cheaper.