All about KMC Property Tax in Kolkata
                     All about KMC Property Tax in Kolkata
Property Tax is the yearly tax that the government imposes on real estate properties. These monies 
are raised by the respective municipalities in order to support their residents' access to additional 
services and amenities. 
In a same vein, Kolkatan home owners are required to submit an annual tax return to the Kolkata 
Municipal Corporation, or KMC. Here, we've gathered some crucial information on Kolkata Municipal 
Corporation property taxes and created a thorough how-to manual to make things easier.
Understanding KMC Property Tax
On December 15, 2016, the Kolkata Municipal Corporation Bill was approved, streamlining the tax 
collection procedure. This gave the Kolkata Municipal Corporation, or KMC, the authority to 
determine a person's property tax liability and to regulate rate increases and decreases.
Process of KMC property tax calculation
The Unit Area Assessment (UAA) scheme is used by KMC to calculate property taxes. Property 
owners can easily calculate their own taxes under this approach.
Here are a few crucial UAA system guidelines: 
The city is split into 293 blocks under this plan, and those blocks are further split into 7 categories, 
numbered A through G. This depends on things like the market worth of the property, the 
infrastructure, and other amenities.
Base Unit Area Value, or BUAV, is the annual value expressed in square feet for each of the various 
categories. Category A has the highest BUAV value, while category G has the lowest.
To lessen the tax burden on these economically disadvantaged groups, the slum areas surrounding 
Kolkata are classified as category G.
Category E includes the Refugee Rehabilitation Colony (RR Colony) and housing under the 
government's EWS and BSUP programmes.
Almost 6 lakh taxpayers who own corporation property in Kolkata are covered by this consistent tax 
calculation scheme.
1) Base Unit Area Calculation
Block category BUAV per sq. ft (in Rs)
A 74
B 56
C 42
D 32
E 24
F 18
G 13
2) Multiplicative Factors (MF)
Property Location (Road Width) MF
≤ 2.5m 0.6
>2.5 m but ≤ 3.5 m 0.8
>3.5 m but ≤ 12 m 1
>12 m 1.2
Building Age MF
> 20 years 1
 50 years 0.9
< 50 years 0.8
Occupancy Status MF
Tenant-occupied property with a tenancy of less than 20 years is utilised for non-residential 
purposes. 4
Tenant-occupied property with a tenure of less than 20 years is used for residential 
purposes. 1.5
Garage/parking space/fee 4
Tenant-occupied property with a tenure of more than 20 but less than 50 years is not 
protected under West Bengal premises. 1.2
Tenant-occupied property with a tenancy lasting more than 20 years but less than 50 years is
protected under West Bengal law. 1
Property under tenant's occupation, tenancy > 50 years old 1
Property under family owner's occupation 1
Building Usage MF
Residential use 1
Waterbody 0.5
Health, educational institution, single-screen movie hall, hotel ( 3-star), and bar. 3
Industrial/manufacturing, shop 10 kottah 1.5
Property under tenant's occupation, tenancy ≤ 20 years used for residential purpose 1.5
IG's special projects include residences with covered spaces of more than 2000 square feet. 1.5
Pucca properties 1
Open and covered parking spaces and garage 0.8
Semi-pucca 0.6
Common area 0.5
Kutcha 0.5
See the following table to learn how the tax rate varies depending on the kind of property.
Property Type Tax Rate (%)
Undeveloped slums 6
Developed slums 8
Government properties under KMC Act, 1980 10
Properties with annual value