Property tax in Bangalore is a yearly tax paid by owners of land, houses, flats and commercial buildings. It funds civic services such as roads, drains, street lighting and waste collection.
This guide follows the supplied 2026 draft and explains the current structure it describes, how the tax is calculated, how to pay online, which SAS form to use, and what to check before you submit payment.
What Is BBMP Property Tax, and Who Collects It Now?
BBMP property tax is the annual municipal tax on property within Bengaluru's municipal limits. The source draft says that from September 2025, the city moved away from a single BBMP structure to the Greater Bengaluru Authority (GBA) with five city corporations.
The same draft says the familiar property tax portal, property ID and Self-Assessment Scheme process continued for 2026-27, which is why people still commonly search for and refer to the payment as “BBMP tax.”
| Before September 2025 | From September 2025 in the source draft |
|---|---|
| One citywide BBMP | Greater Bengaluru Authority plus five city corporations |
| BBMP collected property tax | Your area's city corporation collects the tax |
| Property-tax portal | Same portal and property ID continue in the draft |
| Self-Assessment Scheme | Same SAS forms and method continue in the draft |
Due Dates, Rebate and Late Payment Penalty
Bengaluru property tax follows the financial year from April to March. The source draft says paying the full year in one go during the rebate window saves 5%, while paying in two instalments removes the rebate but can still avoid interest if paid within the stated schedule.
The 5% rebate
The draft says the normal rebate deadline is 30 April and that for 2026-27 the Karnataka government extended the full-payment 5% rebate to 31 May 2026. That 2026-27 rebate window has already closed.
Instalments
The draft says property owners can pay in two half-yearly instalments, with the second generally due by 30 November, without the full-year rebate.
Interest and penalty
| Situation | Treatment stated in the draft |
|---|---|
| Full year paid by rebate deadline | Tax minus 5% |
| Two instalments, second by 30 November | Full tax, no rebate |
| Unpaid at the end of the financial year | 15% annual interest on the unpaid amount for up to one year |
| Still unpaid after that first year | Penalty equal to unpaid tax plus 9% annual interest |
| Under-declared by more than 5% on reassessment | Penalty equal to evaded tax plus 9% annual interest |
How BBMP Tax Is Calculated
The supplied draft uses the Unit Area Value (UAV) method for 2026-27. Built-up area is multiplied by the monthly zone rate and ten months, depreciation is deducted, residential tax is calculated, and then cess and the waste user fee are added.
Zone rates used in the draft
The draft divides Bengaluru into six zones, A to F, and uses the following residential RCC rates. It also states that tenanted homes use double the self-occupied rate. Always verify the rate shown on the property's own SAS record before paying.
| Zone | Self-occupied ₹/sq ft/month | Tenanted ₹/sq ft/month |
|---|---|---|
| A | 2.50 | 5.00 |
| B | 2.00 | 4.00 |
| C | 1.80 | 3.60 |
| D | 1.60 | 3.20 |
| E | 1.20 | 2.40 |
| F | 0.90 | 1.80 |
Worked example: 1,500 sq ft self-occupied flat in Zone D
| Step | Calculation | Amount |
|---|---|---|
| Gross value | 1,500 × ₹1.60 × 10 | ₹24,000 |
| Less depreciation | Assumed 10% | −₹2,400 |
| Net value | ₹21,600 | |
| Property tax at 20% | ₹21,600 × 20% | ₹4,320 |
| Cess at 24% | ₹4,320 × 24% | ₹1,036.80 |
| Tax plus cess | ₹5,356.80 | |
| Waste user fee used in the draft | ₹100 × 12 | ₹1,200 |
The draft also notes that a future move to guidance-value-based taxation has been discussed, but that the UAV system is the one used for the 2026-27 calculation in the supplied article.
How to Pay BBMP Tax Online, Step by Step
The draft says you can complete the payment online in a few minutes if you have your property ID or last year's SAS application number ready.
Open the official portal
Go to bbmptax.karnataka.gov.in. Avoid lookalike sites or payment links sent through messages.
Enter your property details
Use the SAS application number or property ID and complete any verification requested.
Choose the financial year
Select the year you are paying for, such as 2026-27.
Pick the correct SAS form
Use Form IV if nothing changed since last year. Use Form V if you added a floor, changed the property use or rented it out.
Check the pre-filled details
Verify owner name, zone, built-up area, usage and building age. Errors here directly affect the tax.
Review the amount
Check tax, cess, waste user fee, rebate or arrears before proceeding.
Pay online
Choose UPI, debit card, credit card or net banking and complete the payment.
Download the receipt
Save the receipt as a PDF. Keep it for e-khata, sale, loan or future dispute records.
If your bank shows the amount as debited but the portal does not generate a receipt immediately, the source draft recommends checking the portal again before raising the issue with the relevant revenue help desk.
What You Need Before You Pay
The most important items are the property ID or SAS application number and accurate property details. If you are paying for the first time, the source draft also says khata details may be required.
- Property ID (PID) or last year's SAS application number
- Khata number, if there is no PID
- Sale deed or title document showing the owner's name
- Built-up area and year of completion
- Whether the property is self-occupied, rented or partly both
- Last year's property-tax receipt
Which SAS form should you use?
| Form | Use it when |
|---|---|
| Form I | You have a property ID (PID) |
| Form II | You have no PID but have a khata number |
| Form III | You have neither a PID nor a khata number |
| Form IV | Nothing has changed since last year's return |
| Form V | The property changed, such as a new floor, change of use or letting it out |
| Form VI | The property is exempt from tax |
Why property tax and e-khata are linked
The source draft says a verified e-khata uses the property's tax ID and that incorrect ownership, area or arrears in the tax account can slow a sale, registration or loan workflow. That makes a clean property-tax record more important than simply paying the amount due.
Common Mistakes and How to Fix Them
Many problems start with incorrect self-assessment details rather than late payment alone. The source draft warns that under-declaration above the permitted tolerance can trigger penalties and interest.
| Mistake | Why it matters | Fix suggested in the draft |
|---|---|---|
| Declaring a rented flat as self-occupied | Tenanted rates are higher and reassessment can add penalty and interest | Use Form V with the correct usage and pay the difference |
| Wrong built-up area | Under-declaration risks penalty; over-declaration means overpaying | Check the sanctioned plan or sale deed and correct through Form V |
| Wrong zone | The rate per sq ft becomes incorrect | Raise the correction with the revenue office using proof of address |
| Missing a year | Interest and later penalties can accumulate | Clear the arrears on the portal as soon as possible |
| Previous owner's name still on the account | Can affect e-khata, sale and loan workflows | Complete the khata and tax transfer after registration |
| Buying a property with unpaid tax | Outstanding dues can follow the property | Check recent receipts and the PID before paying the seller |
If you are still deciding what kind of property to buy, our plot flat difference guide compares the ownership, financing and legal checks for plots and flats.
If the issue is buildability rather than tax, our FAR full form guide explains how total permissible floor area is calculated.
Frequently Asked Questions
How do I pay property tax in Bangalore?
Use the official property tax portal, enter your property ID or SAS application number, check the pre-filled details, choose the financial year and pay by UPI, card or net banking. Save the receipt after payment.
Is BBMP tax still paid to BBMP?
The source draft says Bengaluru moved to the Greater Bengaluru Authority plus five city corporations in September 2025, while the familiar portal, property ID and tax process continued for 2026-27. That is why many people still refer to it as BBMP tax.
How can I pay BBMP tax online for the first time?
If you do not have a property ID, the source draft says Form II can be used with a khata number, or Form III if you have neither. Keep the sale deed, built-up area, age and usage details ready.
What is the last date to pay Bangalore property tax with a rebate?
The supplied draft says the normal rebate deadline is 30 April and that for 2026-27 the 5% rebate was extended to 31 May 2026 for full payment.
What happens if I don't pay BBMP tax on time?
The source draft says unpaid tax can attract 15% annual interest after the financial year ends and, if it remains unpaid longer, a larger penalty plus further interest.
How is property tax calculated in Bangalore?
The draft uses the Unit Area Value method: built-up area multiplied by the zone's monthly rate and ten months, less depreciation, then residential tax and cess are added along with the waste user fee.
Is property tax required for e-khata in Bangalore?
The source draft says the tax ID and clean tax account are important to the e-khata process, so mismatched property details or arrears can delay a sale, registration or home loan.
Pay Early, Check Your Details, Keep Every Receipt
Property tax in Bangalore is straightforward to pay when the property record is accurate. Check the zone, built-up area, usage and owner's name before submitting payment, and keep every receipt after you pay.
A clean tax record also supports future property transactions, because tax history, khata and ownership documentation increasingly sit in the same workflow.
Understand the Property Before You Buy or Build
Dwara Constructions handles architecture, construction and interiors with one in-house team, and has delivered 150+ projects across Mysuru and Bengaluru since 2016.
If you are buying a plot, flat or existing home, share the property details with our team. We can help you understand the planning and documentation questions that affect your next step.
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