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KMC Property Tax Calculation: UAA System Explained
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KMC Property Tax 2026: Key Statistics & Data Points
The Kolkata Municipal Corporation (KMC) collected ₹1,258.53 crore in property tax during FY 2024-25, making IT one of India’s highest municipal collections. As of April 1, 2025, a mandatory 10% property tax hike is effective, part of a 5-yearly increase mandated by the West Bengal Government. More than 6 lakh taxpayers contribute to KMC’s revenue, funding essential civic services like waste management and infrastructure development.
| Metric | Value | Source |
|---|---|---|
| KMC Property Tax Collection (FY 2024-25) | ₹1,258.53 crore | Kolkata Municipal Corporation |
| Property Tax Hike (effective from April 1, 2025) | 10% (5-yearly mandatory increase) | West Bengal Government mandate |
| Early Payment Rebate (online) | 5% (early payment) + 1% extra (up to ₹200 for online payment), total 6% saving | KMC official information |
| Penalty for outstanding property tax (one-time) | Up to 15% of the outstanding tax amount | KMC authorities |
| Penalty for 6 years of non-payment | 100% penalty plus interest | KMC authorities |
| Arrears Waiver Scheme (introduced August 1, 2024) – 10+ year dues | 25% waiver on fines + 35% waiver on interest owed | KMC official policy |
| Property Tax Assessment System | Unit Area Assessment (UAA) system (introduced in 2017) | Kolkata Municipal Corporation |
| Number of taxpayers under KMC | More than 6 lakh | Kolkata Municipal Corporation |
| KMC Wards assessed by UAA system | 1 to 141 | Kolkata Municipal Corporation |
| Number of blocks in UAA system | 293 (subdivided into seven categories A-G) | Kolkata Municipal Corporation |
| KMC Control Room Phone | +91 33 2286-1212 / 1313 / 1414 | KMC official website |
| KMC WhatsApp Service | 8335988888 (for property tax assessment) | KMC official information |
Key KMC Property Tax Metrics
These statistics highlight KMC’s significant revenue generation and its efforts to incentivize timely payments through rebates and waiver schemes. Property owners can also check their CIBIL score to understand its impact on other financial products.
How to Pay KMC Property Tax Online 2026
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KMC Property Tax Rebates & Arrears Waiver Scheme
The Kolkata Municipal Corporation (KMC) offers various rebates for timely property tax payments and has introduced arrears waiver schemes for defaulters. As of 2026, an early online payment can result in a total saving of 6% on your KMC property tax.
These schemes aim to encourage compliance and provide relief on accumulated interest or penalties for overdue property tax payments. The West Bengal Government also mandates a 5-yearly increase in property tax, with the next 10% hike effective from April 1, 2025.
- Early Payment Rebate: Property owners receive a 5% rebate for making timely payments within the designated timeframe. This encourages prompt payment behaviour.
- Online Payment Discount: An additional 1% discount, capped at ₹200, is available for those who pay their KMC property tax online. This promotes digital transactions.
- Total Early Online Payment Saving: Combining the early payment rebate and online discount, taxpayers can achieve a total saving of 6% on their property tax.
- Arrears Waiver Scheme (Introduced August 1, 2024): KMC introduced a graded waiver policy for penalties and interest on overdue property taxes. This scheme provides significant relief to long-term defaulters.
- Waiver for Long-Term Defaulters: Defaulters with property tax dues for ten years or more can receive a 25% waiver on fines and a 35% waiver on the interest owed.
- Partial Waivers for Specific Categories: KMC also offers partial waivers for senior citizens, pensioners, and owners of certain types of properties. These categories receive specific concessions.
- Penalty for Non-Payment: If property tax is not paid within the presentation quarter, KMC may levy a one-time penalty of up to 15% of the outstanding amount. For non-payment over six years, a 100% penalty plus interest applies.
Property owners should regularly check the official KMC website or visit a KMC office for the latest updates on rebate schemes and waiver policies.
KMC Property Tax Penalties & Consequences of Non-Payment
Non-payment of KMC property tax can lead to significant financial penalties and legal issues. As of 2026, the Kolkata Municipal Corporation (KMC) imposes a one-time penalty of up to 15% of the outstanding property tax amount if payments are not made within the designated quarter. Additionally, prolonged default can result in more severe consequences.
Property owners who fail to pay KMC property tax for six years face a 100% penalty on the tax amount, plus accrued interest. These penalties increase the overall tax liability, creating avoidable financial burdens for defaulters.
- One-Time Penalty: KMC levies a penalty of up to 15% of the outstanding property tax amount if payment is not made within the presentation quarter.
- Long-Term Default Penalty: For property owners who have not paid property tax for six years, a 100% penalty is imposed on the tax amount, along with additional interest charges.
- Increased Financial Burden: Penalties and interest significantly increase the total amount owed, making IT harder to clear dues over time.
- Hurdles for Loans: Non-compliance with property tax payments can create obstacles when applying for home loans or loans against property, as lenders assess tax compliance.
- Legal Action: Persistent non-payment may lead to legal proceedings and attachment of the property by KMC authorities to recover dues.
Understanding these penalties is crucial for property owners to ensure timely compliance with KMC property tax obligations and avoid financial distress.
KMC Property Tax: Contact Information & Helpline
For any queries regarding KMC property tax, including assessment, payment, or rebates, the Kolkata Municipal Corporation provides multiple contact channels. As of 2026, the KMC Control Room operates with dedicated phone lines for immediate assistance, ensuring taxpayers can resolve issues efficiently.
The Kolkata Municipal Corporation (KMC) also offers digital services, including a mobile app and WhatsApp service, to streamline property tax administration. Property owners can also visit their nearest KMC Assessment-Collection Office for in-person support, especially for complex matters like the arrears waiver scheme.
| Department/Service | Contact Details | Address |
|---|---|---|
| Kolkata Municipal Corporation (KMC) General Contact | +91 33 2286-1000 | 5, S.N. Banerjee Road, Kolkata 700 013, India |
| KMC Control Room | +91 33 2286-1212 / 1313 / 1414 | 5, S. N. Banerjee Road, Kolkata 700013, India |
| KMC Property Tax Helpline | 155360 | Not specified in research, likely KMC offices |
| KMC Assessment-Collection Office (for arrears waiver scheme) | Visit in person | Nearest KMC office |
| KMC WhatsApp Service | 8335988888 | Not specified in research |
These contact points help property owners address concerns related to KMC property tax calculations, online payments, and available rebates. For specific details on your property’s assessment, refer to the KMC’s official portal or visit a local office.
Key Takeaways
- The KMC Control Room offers multiple phone lines (+91 33 2286-1212 / 1313 / 1414) for immediate property tax assistance as of 2026.
- The Kolkata Municipal Corporation provides a general contact number (+91 33 2286-1000) and a dedicated property tax helpline (155360).
- For in-person support, including details on the arrears waiver scheme, visit your nearest KMC Assessment-Collection Office.
Contact the KMC directly for accurate information on your property tax obligations and available schemes.
Frequently Asked Questions (FAQs)
How do I find my KMC Assessee Number if I don’t know IT?
You can find your KMC Assessee Number on the official KMC website. Go to ‘Assessment Collection,’ then ‘Assessee Search,’ and enter your Ward Number, Street, and Premises Number. The system will then display your Assessee Number.
What is the penalty for not paying KMC property tax for five years?
If you have not paid KMC property tax for an extended period, you may face a penalty of up to 15% of the outstanding tax amount, along with accrued interest. KMC also announces arrears waiver schemes periodically, which can help reduce the total liability.
What rebates are available for KMC property tax in 2026?
As of 2026, KMC offers a 5% rebate for early payment of property tax. Additionally, you can receive an extra 1% rebate (up to ₹200) for making your payment online, totaling a potential 6% saving. Always check the KMC website for current rebate schemes.
When did the 10% hike in KMC property tax become effective?
The 10% hike in KMC property tax became effective from April 1, 2025. This increase is part of a mandatory five-yearly revision mandated by the West Bengal Government. Property owners should factor this into their 2026 tax calculations.
How is KMC property tax calculated in Kolkata?
KMC property tax is calculated using the Unit Area Assessment (UAA) system for wards 1 to 141. This system divides blocks into seven categories (A to G) based on infrastructure, market value, and other factors, with Category A having the highest Unit Area Value. The tax considers your property’s location, age, usage, and structure.
What is the KMC property tax collection for the last financial year?
For the financial year 2024-25, the Kolkata Municipal Corporation collected ₹1,258.53 crore in property tax. This figure represents one of the highest municipal property tax collections across India. KMC levies tax on over 6 lakh taxpayers.
Where can I contact KMC for property tax issues?
For any issues regarding KMC property tax assessment or online payment, you can contact The Kolkata Municipal Corporation at 5, S.N. Banerjee Road, Kolkata 700 013, India. The general contact number is +91 33 2286-1000.






