Property Tax in Bangalore: BBMP/GBA Rates, Rebate and Payment
Property tax in Bangalore is now billed by the five city corporations under the Greater Bengaluru Authority, which replaced BBMP on 2 September 2025, but the method is unchanged: the unit area value (UAV) system. Your flat's area is multiplied by a zone rate for 10 months, depreciation is deducted, 20% of that is the tax, and a 24% cess is added. Paying in full early earns a 5% rebate.
Key takeaways
- Bengaluru Central, North, East, West and South city corporations now collect the tax. The portal (bbmptax.karnataka.gov.in), zones, rates and rebate carried over unchanged for 2026-27.
- The city is split into six UAV zones, A to F. Self-occupied residential rates run from Rs 2.50 per sq ft a month in zone A to Rs 0.90 in zone F; tenanted homes pay double.
- The 5% rebate for full payment was extended from 30 April to 31 May 2026, covering about 25 lakh properties.
- Unpaid tax carries 15% a year interest after the financial year ends, and two straight years of default add a penalty equal to the unpaid tax, under the 2024 amendment.
- A solid waste management user fee, from Rs 10 to Rs 400 a month by built-up area, is collected with the tax since 2025-26.
BBMP, GBA and the five corporations: who sends your bill
The Greater Bengaluru Authority is an apex body over five city corporations. Day-to-day services, khata and property tax sit with the corporation whose area covers your property, so a flat in Whitefield is now administered by the Bengaluru East City Corporation rather than a single citywide BBMP.
For taxpayers the change so far is mostly the name on the letterhead. The GBA has said the UAV system, the six zones, the rates and the rebate all continue for 2026-27, and you still pay on the same portal with the same property ID. What has changed is enforcement: facing a shortfall reported at about Rs 3,100 crore in collections, the GBA directed the corporations to chase top defaulters, clear pending revision cases and bring untaxed buildings onto the rolls.
How the unit area value system works
The UAV system dates from 2008. Streets were grouped into zones based on that year's guidance values, and each zone got a monthly rate per square foot for each type of use and construction.
| Zone | Tenanted residential, Rs per sq ft per month | Self-occupied residential, Rs per sq ft per month |
|---|---|---|
| A | 5.00 | 2.50 |
| B | 4.00 | 2.00 |
| C | 3.60 | 1.80 |
| D | 3.20 | 1.60 |
| E | 2.40 | 1.20 |
| F | 1.80 | 0.90 |
These are the rates for RCC or Madras-terrace residential buildings as most guides and BBMP's own FAQ give them. One portal lists higher figures (Rs 6 a sq ft for zone A self-occupied), which we could not match to any notification, so check the rate on your SAS form. Zone A covers premium central streets around MG Road, Brigade Road and Residency Road; zone F covers the newly added fringe.
The formula
- Gross annual value = built-up area × zone rate × 10 months. Tenanted, self-occupied and parking areas are computed separately and added.
- Deduct depreciation for the building's age.
- Property tax = 20% of the net figure for residential property.
- Add cess at 24% of the property tax.
- Add the solid waste management user fee.
The guidance-value system that never started
A BBMP (Amendment) Act took effect on 7 March 2024, redefining unit area value as the Karnataka stamp guidance value. The draft rates were 0.1% of guidance value for a self-occupied home, 0.2% if tenanted and 0.025% for vacant land, with 3% a year depreciation. The rollout was postponed when the Lok Sabha election was announced on 16 March 2024, and the UAV system is still in force for 2026-27. If it ever starts, tax will follow guidance value directly, and the zone table above will be history. The stamp side of guidance value is explained in our guide to stamp duty in Karnataka.
Worked example: a 1,200 sq ft flat in zone C
Take a 1,200 sq ft built-up flat in a zone C street, 12 years old, lived in by the owner. Portals put depreciation for a 10 to 20-year-old building at 10%; your SAS form shows the figure that applies to you.
- Gross value: 1,200 × Rs 1.80 × 10 = Rs 21,600.
- Less 10% depreciation (Rs 2,160): Rs 19,440.
- Property tax at 20%: Rs 3,888.
- Cess at 24% of Rs 3,888: Rs 933.12.
- Tax plus cess: Rs 4,821.12.
- SWM user fee for 1,000 to 2,000 sq ft, Rs 100 a month: Rs 1,200 a year.
Paid in full by the rebate deadline, 5% off the tax and cess is about Rs 241. If the owner lets the flat out, the rate doubles to Rs 3.60 and the same arithmetic gives Rs 43,200 gross, Rs 38,880 after depreciation, Rs 7,776 tax and Rs 9,642.24 with cess. That is why declaring a let-out flat as self-occupied is the most common thing assessors check.
Rebate, due dates and penalties
The rebate is the one discount on offer. Pay the whole year's tax in one go by the deadline and the portal applies 5% automatically. For 2026-27 the state extended the window from 30 April to 31 May, after apartment associations flagged confusion over which complexes counted as bulk waste generators. Even so, a GBA official told Deccan Herald the corporations were about Rs 500 crore behind the previous year.
If you pay in two half-yearly instalments you lose the rebate. The second instalment is generally due by 30 November without extra charge.
| Situation | Consequence |
|---|---|
| Full payment by the rebate deadline | 5% rebate |
| Two instalments, second by 30 November | No rebate, no interest |
| Unpaid at the end of the financial year | Interest at 15% a year until paid |
| Unpaid for two consecutive years | Penalty equal to the unpaid tax, plus interest |
On the zone C flat above, Rs 4,821 left unpaid for a full year after the financial year ends costs about Rs 723 in interest at 15%.
One-time settlement: none running now
The last one-time settlement scheme opened in February 2024. It halved penalties and waived interest on arrears, was extended twice and closed on 30 November 2024, by which time about 1.10 lakh properties had cleared roughly Rs 250 crore of dues. We found no new scheme announced for 2025 or 2026, so assume full penalty and interest apply to arrears today.
Paying online: which form, which number
The self-assessment scheme (SAS) asks you to pick a form:
- Form I: you have a PID (property identification number).
- Form II: no PID, but a khata number.
- Form III: neither a PID nor a khata number.
- Form IV: nothing about the property has changed since last year.
- Form V: something changed, such as a new floor or a switch from residential to commercial use.
- Form VI: the property is exempt.
On bbmptax.karnataka.gov.in, enter the SAS application number or PID, confirm the owner's name, check the zone, area and use the portal pre-fills, and pay by UPI, card or net banking. Download the receipt: you will need it for the e-khata and for any sale.
Property tax and your e-khata
A verified e-khata has been mandatory for registering property through Kaveri 2.0 and for building plan approval in the GBA area since 1 July 2025. The e-khata is generated on the e-Aasthi portal using your SAS property tax ID and Aadhaar e-KYC, which is why a clean tax record matters. If the tax account is in the wrong name, has the wrong area or carries arrears, the e-khata stalls, and so does any sale or loan. The difference between A-khata and B-khata properties, and what each means for tax and approvals, is covered in our post on A khata vs B khata.
After buying, get the tax account transferred to your name along with the khata; our guide to property mutation after purchase lists the documents.
What catches Bangalore owners out
- Wrong use declared. A let-out flat filed as self-occupied pays half the correct tax. Assessors now cross-check, and the arrears come with interest.
- Old zones. Zones rest on 2008 guidance values, so a street's zone may not match today's prices. A reclassification, or the guidance-value system, would reset that for everyone at once.
- Bulk waste status. Large complexes classed as bulk waste generators face per-kg charges from the waste company if they do not use an empanelled processor, on top of the user fee.
- Buying with arrears. Tax dues follow the property. Ask for the last three years' receipts and check the account online before you sign.
For the price side of these areas, see our Bangalore real estate market report.
Frequently asked questions
Who collects property tax in Bangalore after BBMP?
The five city corporations under the Greater Bengaluru Authority: Bengaluru Central, North, East, West and South. The GBA replaced BBMP on 2 September 2025. You still pay on bbmptax.karnataka.gov.in with the same PID or SAS number, and the zones, rates and 5% rebate are unchanged for 2026-27.
How do I calculate property tax for my flat in Bangalore?
Multiply the built-up area by your zone's monthly UAV rate and by 10, deduct depreciation for age, and take 20% as the tax. Add 24% of that as cess, then the solid waste user fee. A 1,200 sq ft owner-occupied flat in zone C that is 12 years old pays about Rs 4,821 plus Rs 1,200 in waste fees.
What is the last date for the 5% property tax rebate in Bengaluru?
For 2026-27 it was 31 May 2026, extended from 30 April after residents raised doubts about bulk waste categories. The rebate applies only if you pay the full year's tax in one payment before the deadline. After that you can still pay in two instalments, but without any discount.
Is there a one-time settlement scheme for Bangalore property tax arrears now?
Not that we could find. The last scheme ran from February to 30 November 2024, halving penalties and waiving interest, and about 1.10 lakh properties used it. Arrears today carry 15% annual interest and, after two years of default, a penalty equal to the tax due.
Do I need to pay property tax before getting an e-khata?
In practice, yes. The e-khata is generated from your SAS property tax record, so the tax account must exist and be in order. Since 1 July 2025 an e-khata has been compulsory for registering a sale through Kaveri 2.0 in GBA limits, so unpaid or mismatched tax can hold up both sale and loan.
If you are buying in Bengaluru and want the khata and tax history checked before you commit, Realty Hunting's advisors can help.
