Kolkata Municipal Corporation Property Tax: Online Payment and Due Dates

You pay Kolkata Municipal Corporation (KMC) property tax online through Property Tax Quick Pay on kmcgov.in, which opens KMC’s citizen portal at kmc.wb.gov.in. Enter your assessee number, check the dues and pay online. KMC bills tax every quarter, and paying before the last rebate date on your bill earns a 5% rebate.

Key facts

How to pay KMC property tax online

1. Open kmcgov.in and click Property Tax Quick Pay under Online Services. The link takes you to kmc.wb.gov.in.
2. Enter your assessee number as printed on your property tax bill.
3. Check the owner name, premises address and the quarters shown as due.
4. Select the bills you want to pay and continue to the payment gateway.
5. Pay using one of the online methods the gateway offers, such as a card or net banking.
6. Download or print the e-receipt and keep it with your property papers.

For suspense and miscellaneous demands, or to pay all bills together, use Pay All Bill on the same citizen portal. You can also pay in person at KMC’s Assessment-Collection offices, common collection centres and e-Kolkata citizen service centres.

How to find your KMC assessee number

The assessee number is the property’s account number with KMC. It appears on every quarterly PD bill and on earlier payment receipts. If you have neither, carry your ward number, street and premises number to your Assessment-Collection office, or call the KMC call centre, and ask for the number.

In a building with several flats, check that the bill is for your own flat or apportioned unit, not the whole premises.

How to get a KMC property tax receipt

1. Save the e-receipt shown right after you pay online.
2. If you lost it, use Reprint e-receipt under Online Services on kmcgov.in, or the receipt option on kmc.wb.gov.in.
3. For UAA payments, KMC’s UAA section has a separate Reprint UAA eReceipt link.
4. If the reprint fails, ask the Assessment-Collection office that covers your ward for a copy.

KMC property tax last date for 2026-27

KMC has no single citywide due date. It publishes a schedule of bill presentation dates and last rebate dates, ward by ward, for each quarter. The rebate window closes 21 days after the bill is presented.

Quarter 4 bills go out from 4 January 2027, with the last rebate dates running to 15 March 2027. Check your ward’s row in KMC’s schedule on the Assessment Message Board before you pay.

How KMC calculates property tax

Under UAA, KMC has split the city into 293 blocks in seven categories, A to G. Each category has a Base Unit Area Value (BUAV), with A the highest. Annual tax is worked out as:

BUAV × covered space × age factor × structure factor × usage factor × location factor × occupancy factor × rate of tax (including Howrah Bridge tax)

Owners can file a Self-Assessment Form online or at KMC offices. KMC checks forms at random and gives one month’s notice, with a hearing if you object, before it fixes the tax. Bustee, slum and thika-tenanted land is placed in category G, and recognised refugee colonies in category E, whatever the block.

Until your UAA valuation is fixed, KMC asks you to keep paying bills raised under the old Annual Rateable Value (ARV) method. Under ARV, commercial use can attract a surcharge of up to 50%. Howrah Bridge tax is 0.5%, 0.25% or nil of annual value, depending on the ward. Use our property tax calculator for a rough figure, and compare other cities on our property tax page.

KMC waiver scheme for old dues

Unpaid property tax attracts interest and a penalty under Section 217 of the KMC Act. KMC runs waiver schemes that cut these charges when you clear arrears. News reports from August 2024 describe a graded scheme: dues of up to two years get a 99% penalty waiver and a 50% interest waiver, with smaller waivers for older dues.

KMC’s website does not show the current slab table or an end date for 2026. Before you pay a large arrear, ask your Assessment-Collection office for an LOI (statement of outstanding dues) and which waiver applies. KMC says an LOI verified by the office is how you confirm what you owe.

West Bengal’s other municipalities set their own rates and schemes, so these figures apply only within KMC. For disputed valuations, a tax professional can help with a hearing or appeal.

Frequently asked questions

How do I pay Kolkata Municipal Corporation property tax online?

Click Property Tax Quick Pay on kmcgov.in, enter your assessee number on kmc.wb.gov.in, check the dues and pay online. Save the e-receipt.

What is the last date for KMC property tax in 2026?

It depends on your ward. Quarter 3 bills for 2026-27 are presented between 7 October and 2 December 2026, and each has a last rebate date 21 days later.

How can I get my KMC property tax receipt?

Use Reprint e-receipt on kmcgov.in or the receipt option on the citizen portal. The Assessment-Collection office can also provide a copy.

Is there a KMC property tax waiver scheme in 2026?

KMC offers interest and penalty waivers on arrears, reported since August 2024 as a graded scheme. Confirm the current terms with your Assessment-Collection office before paying.

What is the property tax rate in Kolkata?

Under UAA, KMC applies a notified flat rate between 6% and 20% of annual value. Under the older ARV method, rates ran from 11% to 40%.

How do I find the assessee number of my property in Kolkata?

Check your KMC property tax bill or an old receipt. Otherwise, contact the Assessment-Collection office with your ward, street and premises number.

What is the rebate on KMC property tax?

5% of the quarterly tax, if you pay by the last rebate date printed on the bill.

Sources

• Property Tax Quick Pay — Kolkata Municipal Corporation (checked 17 Sep 2026)
• Assessment Home: ARV and UAA methods, rebate, recovery — Kolkata Municipal Corporation (checked 17 Sep 2026)
• Unit Area Assessment System: a brief summary — Kolkata Municipal Corporation (checked 17 Sep 2026)
• Schedule of presentation and rebate dates of PD bills, 2026-27 — Kolkata Municipal Corporation (checked 17 Sep 2026)
• Assessment Message Board — Kolkata Municipal Corporation (checked 17 Sep 2026)
• Online services — Kolkata Municipal Corporation (checked 17 Sep 2026)
• KMC contacts — Kolkata Municipal Corporation (checked 17 Sep 2026)
• New KMC tax waiver scheme replaces old regime from Aug — Millennium Post, 6 Aug 2024 (checked 17 Sep 2026)