The Kolkata Municipal Corporation (KMC), established in 1876 under the leadership of Surendranath Banerjee, is the civic authority managing Kolkata city. The city is administratively divided into 144 wards, grouped into 16 boroughs, each with elected councilors. KMC handles public services like schools, hospitals, urban planning, and road maintenance through its borough committees.
As a law-abiding citizen, paying property/house tax on time is a legal obligation and crucial for ensuring civic development and avoiding penalties. With the convenience of online payment at kmc.gov.in, filing your KMC property tax return is now easier than ever.
Key Highlights – Kolkata Property Tax 2025
| Feature | Details |
|---|---|
| Corporation Name | Kolkata Municipal Corporation (KMC) |
| Year of Establishment | 1876 |
| Administrative Wards | 144 |
| Online Payment Website | https://www.kmcgov.in |
| Property Tax Calculation System | Unit Area Assessment (UAA) |
| LOI Payment Facility | Available via KMC portal |
| Discount on Property Tax | 1% early payment discount |
| Taxpayer Coverage | Over 6 lakh property owners |
How to Pay Kolkata Property Tax Online (Step-by-Step)
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Visit: https://www.kmcgov.in/KMCPortal/jsp/KMCAssessmentCurrentPD.jsp
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On the left-hand side, click on “Make Online Payment”
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Select the “Suspense” option from the dropdown
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Enter your Assessee Number, mobile number, and email ID
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Click Submit to view pending property tax
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Enter the amount payable and proceed to the payment gateway
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Pay using a credit/debit card or net banking
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Once paid, download the e-receipt as acknowledgment
What is LOI (Letter of Intention) in KMC?
LOI is issued when there are outstanding property tax dues. It includes:
• Unpaid fresh and supplementary tax bills
• Periodic demand bills from previous financial years
How to Pay Outstanding LOI Bills Online
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Visit: https://www.kmcgov.in
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Click on “Print Unpaid Bill” on the left side
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Select “Outstanding LOI” from the dropdown
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Enter your Assessee Number and click Search
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Review the outstanding bills
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Enter the amount and proceed to pay
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Make the payment online via credit/debit card or net banking
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Download the receipt post payment
How to Download KMC Property Tax Receipt Online
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Go to: KMC Assessment Portal
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Click on “Print Unpaid Bill”
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Select “Current PD Bills”
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Enter your Assessee Number
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Select the date/month/year and click Search
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Click on “Print Receipt” and download/save it for records
How to Calculate Kolkata Property Tax Using UAA System
The Unit Area Assessment (UAA) system, introduced in 2017, allows property owners to self-calculate property tax based on various parameters.
UAA Formula:
Annual Tax = [BUAV] × [Covered Space] × [Age MF] × [Structure MF] × [Usage MF] × [Location MF] × [Occupancy MF] × [Rate of Tax]
BUAV = Base Unit Area Value
MF = Multiplicative Factor
KMC Base Unit Area Value Chart (Per Square Foot)
| Category | Base Unit Area Value (₹) |
|---|---|
| A | 74 |
| B | 56 |
| C | 42 |
| D | 32 |
| E | 24 |
| F | 18 |
| G | 13 |
• Category A includes premium areas, while Category G includes slums
• All slum areas are categorized under G for tax relief
• Refugee colonies and EWS housing are categorized under E
Importance of Paying Property Tax
• Ensures legal property ownership
• Mandatory for availing public utilities like water, electricity, sanitation
• Required for property sale or transfer
• Delayed payments may lead to penalties or legal notices
• Helps fund civic infrastructure and development projects
Property Tax Exemptions in Kolkata
KMC allows partial or full tax exemptions for:
• Educational institutions
• Teachers’ associations
• Ex-defense personnel
• Physically handicapped citizens
• Government-owned or supported buildings
• Charitable and non-profit establishments
KMC Property Tax Contact Details
Office Address:
Kolkata Municipal Corporation
5, S.N. Banerjee Road, Kolkata – 700013, West Bengal, India
Phone Number: (+91) 33-2286-1000
Toll-Free Number: 1800-345-3375
Working Hours: 10 AM – 6 PM (Weekdays) | 10 AM – 5 PM (Saturdays)
Frequently Asked Questions (FAQs)
Q: What is the official site to pay KMC property tax online?
A: Visit https://www.kmcgov.in for secure property tax payments.
Q: What is the LOI in the KMC property tax system?
A: The Letter of Intimation lists all unpaid property tax bills and associated penalties.
Q: Is there a discount on KMC property tax?
A: Yes, KMC offers a 1% discount for early payments.
Q: How can I calculate my property tax online?
A: Use the Unit Area Assessment (UAA) formula based on BUAV and MF values.
Q: Can I download tax receipts online?
A: Yes, visit the KMC portal and use your Assessee Number to print receipts.