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Municipal Property Tax Calculator

Indian municipal property tax on the unit area system, which most large corporations now use. The factors for age, usage and occupancy are what make two identical flats pay different amounts.

Also called: municipal tax calculator, house tax india.

%
%
Annual property tax
₹3,110

₹3,110 a year on an annual value of ₹25,920, after a 0% early payment rebate worth ₹0.

Annual value
₹25,920
Before the rebate
₹3,110
Rebate
₹0
Per half year
₹1,555
Tax per square foot
₹3
How this is calculated

Computed from the published rates for the tax year you selected, which is not necessarily the current year. A calculation, not tax advice, and it does not know anything about your circumstances beyond the figures entered.

Method and background

This is what the calculation gives for the numbers you entered. It is an estimate, not advice, and it knows nothing about your situation beyond those numbers. Rules for India change on a published schedule; the effective date is shown on every rule-based tool.

How this is calculated

The unit area system sets a value per square foot for each locality, then multiplies by factors reflecting the age of the building, whether it is residential or commercial, and whether it is self-occupied or let. That product is the annual value, and the tax rate applies to it. Most corporations offer a meaningful rebate for paying in the first month of the year, which is usually the largest single saving available.

annual value = area * unit area value * the three factors; tax = annual value * rate
A
Built-up area (sq ft)
U
Unit area value (currency)

Worked examples

Each of these is asserted on every build. If a change to the engine ever moved one of these answers, the build would fail before the page could print it.

a twelve hundred foot flat

Built-up area (sq ft)
1,200
Unit area value per sq ft a year
24
Age factor
0.9
Usage factor
1
Occupancy factor
1
Tax rate on annual value
12%
Early payment rebate
0%

Annual property tax₹3,110

1200 * 24 * 0.9, then 12%

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a let-out flat pays more

Built-up area (sq ft)
1,200
Unit area value per sq ft a year
24
Age factor
0.9
Usage factor
1
Occupancy factor
2
Tax rate on annual value
12%
Early payment rebate
0%

Annual property tax₹6,221

boundary: the occupancy factor doubling the annual value

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an early payment rebate

Built-up area (sq ft)
1,200
Unit area value per sq ft a year
24
Age factor
0.9
Usage factor
1
Occupancy factor
1
Tax rate on annual value
12%
Early payment rebate
15%

Annual property tax₹2,644

degenerate case

Open this example

Method and limits

What it assumes

  • The unit area method. Some corporations still use rateable or capital value systems.

What it deliberately does not model

  • Values and factors are set by each municipal corporation and change periodically.
  • Water, sewerage and conservancy cesses are often billed alongside and are not included.

Formula version 1.0.0 · definition 1.0.0 · India · Report a problem with this calculator

Frequently asked questions

Why do two identical flats pay different tax?
The factors. A let-out flat carries a higher occupancy factor than a self-occupied one, and a newer building a higher age factor, so the same area produces different annual values.