Property tax in Bangalore: how to pay it, the rebate, and what an auction buyer checks

Who collects property tax in Bengaluru now

For years, property tax in Bengaluru was collected by the Bruhat Bengaluru Mahanagara Palike (BBMP), which is why most people still search for “BBMP property tax”. The Greater Bengaluru Governance Act, 2024 (Karnataka Act 36 of 2025) came into force in May 2025 and replaced the BBMP Act, 2020. On 2 September 2025 the State notified five city corporations (Bengaluru Central, North, South, East and West) under the Greater Bengaluru Authority (GBA), and BBMP was dissolved. Each corporation levies property tax on the buildings and land in its wards (ss.146 and 147).

Property tax is payable on residential and non-residential buildings and on vacant land, whether the property is occupied by its owner, let out or empty. Where the premises are let, it is payable primarily by the lessor; where they are not, by the person with the right to let them (s.156). Older receipts, notices and papers that say “BBMP” remain valid records of what was assessed and paid; they do not need to be reissued.

How Bengaluru property tax is calculated

Bengaluru property tax has long been self-assessed: the owner files a return and pays on it. Under the Unit Area Value method used for many years, the return applied a rate per square foot per month to the built-up area, depending on the property’s value zone, its use, and whether the owner occupied it or let it out, with an allowance for the age of the building.

The Greater Bengaluru Governance Act, 2024 directs each corporation to levy the tax by resolution, at rates within limits set by the Government, on a capital value system based on the guidance value notified under the Karnataka Stamp Act, 1957 (s.147(1)). Tax on a self-occupied residential building is reduced by fifty per cent (s.147(4)). That is what the Act provides; the rate your corporation applies is in your demand. Cesses are levied alongside the tax, among them solid waste management, infrastructure and urban land transport cesses (ss.146 and 164).

In outline: the property’s taxable value (from its zone or guidance value, its use and its area) multiplied by the corporation’s rate, less any reduction allowed, plus the cesses levied with it. Built-up area for property tax is wider than carpet area: covered areas such as balconies and stilt parking are generally counted, and the return on the portal sets out what to include.

Rates, zones and cess percentages are revised from time to time, and current figures were not confirmed on an official page for this guide. The method, rate and cesses that apply to your property for the current year are shown in its return and demand on the portal; use those rather than a published table.

Bengaluru property tax 2026–27: due dates and the 5% rebate

The tax for a financial year (April to March) is payable in two equal instalments: the first by the end of May and the second by the end of November. You may instead pay the full year in one instalment (s.148(1)).

If you pay the full year in a single instalment within one month of the start of the financial year, the Act allows a rebate of up to five per cent of the tax, at the rate notified. The Government may extend the rebate period up to the end of May (s.148(1), provisos). For 2026–27 the rebate window was 1 April to 30 April 2026, extended to 31 May 2026; payments made on or after 1 June did not qualify. Paying in two instalments does not earn the rebate.

Late payment: tax left unpaid after its due date attracts interest, and a longer default adds a penalty. The amount for your property is shown in its demand on the portal. For 2026–27, as the portal listed on 17 October 2026, interest ran on the first half from 1 June 2026, a penalty on unpaid tax from 29 November 2026, and interest on the second half from 1 December 2026.

How to pay property tax online in Bangalore

You can pay online on the corporations’ property tax portal or in person. Either way, you need the property’s SAS application number or its PID number.

1. 1

   Open the portal

   Go to the property tax portal of the Bengaluru city corporations. The address still carries the old name.

   bbmptax.karnataka.gov.in

2. 2

   Find the property

   Search by its SAS application number or PID number.

3. 3

   Check the details

   Compare the owner’s name, address, use and area shown with your papers.

4. 4

   Review the demand

   It shows the tax for the year, any arrears, and any rebate or interest applied.

5. 5

   Pay

   Use the portal’s payment gateway.

6. 6

   Keep the receipt

   Download it and keep each year’s receipt with the property papers; it is the record of what was paid.

If the details on record are wrong, have them corrected through a revised return or at the ward revenue office before you pay, rather than paying on figures you do not agree with.

In person: the portal lists the Bengaluru One centres that accept property tax, and the ward revenue office of your corporation can help with returns and records. Take the SAS application number or PID, your identity proof and the last tax receipt if you have one. If you do not know the PID or application number, it is usually printed on the last tax receipt, the e-Khata or the sale papers.

Before you bid: the property tax arrears check

Because property tax is a first charge on the building and land, unpaid tax can stay with the property after a bank auction, and in practice the corporation will not change the name while arrears remain on the account. The bank discloses only the dues it knows of. So the arrears figure is taken before the EMD.

1. Read the sale notice for any property tax figure and for the clause on who bears the dues.
2. Find the property on the portal by its SAS application number or PID, and note the arrears and the last year paid.
3. Compare the use and area on the tax record with the property and its papers.
4. Ask the corporation for the arrears figure in writing, dated, and add it to your all-in cost.

Which dues can follow the property, and how to get each figure, is covered in the guide to dues that travel with the property.

After the win: putting the tax record in your name

When a property changes hands, the Act requires both the person transferring it and the person receiving it to give notice to the corporation within three months (s.149(1)). Where the Sub-Registrar reports a registered transfer to the corporation directly, that notice is not required. A person who fails to give notice stays liable for the tax until the transfer is recorded, and that does not affect the new owner’s liability or the corporation’s prior charge (s.149(4)). For an inherited property, the heir has one year from the death to give notice (s.149(2)).

The name change itself is made in the e-Khata, which is handled on the e-Aasthi portal or at the ward revenue office of the corporation that covers the property. An auction sale does not always trigger the automatic transfer that follows an ordinary registered sale deed, so you may need to apply for it yourself once you hold the sale certificate. How long it takes depends on the corporation and on whether the records match. The e-Khata transfer guide sets out the documents and routes.

Once the e-Khata is in your name, the tax is billed to you and follows the same due dates and rebate window as above. A paid receipt shows that tax was paid for that year. It is not proof of ownership: title comes from the sale deed or, for an auction purchase, from the confirmed sale and the sale certificate.

Questions buyers ask

Sources

Statutes, rules and judgments first. Checked as of 14 November 2026; the law and portal practice change, so confirm against the source before relying on a detail.

1. StatuteGreater Bengaluru Governance Act, 2024 (Karnataka Act 36 of 2025) — ss.146–149, 155, 156, 164
2. Official portalBengaluru City Corporations — Property Tax System
3. Official portale-Aasthi — Bengaluru e-Khata
4. SecondaryDeccan Herald — Greater Bengaluru Area property tax rebate extended till 31 May (30 Apr 2026)
5. SecondaryOneindia — Bengaluru property tax rebate extended till 31 May; rebate on full payment (1 May 2026)