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What is the KMC annual Tax on Property

The KMC Annual Tax on property is calculated on the basis of Annual Value of a property. KMC or Kolkata Municipal Corporation has categorized property in two types. The first category is the slumps or Bustee. Colony also belongs to this category. The second one is Non-Bustee ad this basically refers to the house, buildings or commercial premises.

KMC annual tax on property

The KMC annual Tax on property is as follows:

i. 11 percent annual tax is collected, when the annual valuation of property exceeds Rs. 600/-

ii. Rs. 55/- yearly tax is collected if the annual valuation of a property if found to be Rs. 500/-.

iii. Properties that are having annual valuation of more then Rs. 18,000 then the yearly rate of property tax is 40 percent of the Annual value.

iv. If the annual value of a property is Rs. 20,000 then the annual property tax is Rs. 8000/-.

v. 0.5% of quarterly tax is also collected for the Howrah Bridge.

vi. Surcharge not exceeding 50 percent of tax is levied automatically for commercial premises.

The updated copy of certified assessment book is as follows:

In case of Non-Bustee type of property, the annual tax from 01 – 04 – 84 are:

a) For properties having annual valuation of up to Rs. 12,000 is Rs. 100.

b) For properties having annual valuation exceeding Rs. 12,000 and is up to Rs. 18,000 is Rs. 150 assesse.

c) For properties having annual value more than Rs. 18,000 is Rs. 1,000 per assesse.

Prior to 01 – 04 – 84, the annual tax on property are as follows:

a) Annual valuation of up to Rs. 12,000 is Rs. 200 assesse.

b) Annual valuation of more then Rs. 12,000 is Rs. 1000 per assesse.

In case of slumps or Bustee and Colony, the annual taxes on these properties are as follows:

a) For properties prior to 01 – 04 – 84 the amount of tax collected is Rs. 50 per assesse and for

b) Properties that are constructed on or after 01 – 04 – 84 are Rs. 40 per assesse.


a property has been recorded when it was ground floor and present tax is given as per the recorded document.Later after it has been developed 1st floor and 2nd floor. What tax will be at present ?

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