BBMP Property Tax 2026-27: Pay Bangalore Property Tax Online, Calculate Rates, Rebates and Penalties

BBMP/GBA property tax for Bangalore can be paid online through the official BBMP Property Tax System using PID or SAS application number. For 2026-27, verify the portal-calculated tax, cess, rebate and interest before payment.

Property tax is payable for residential properties, non-residential properties, service-area properties, vacant land and excess vacant land within the municipal jurisdiction. Owners or persons responsible for the property should pay; tenanted and self-occupied properties are valued differently under the official Unit Area Value tables.

Liable: Residential buildings and apartments; Commercial and non-residential premises; Vacant land and excess vacant land; Exempt buildings where service charges are payable under the annexure

Residential formula: Built-up area × monthly Unit Area Value × 10 months = Total Annual Value → Deduct depreciation as applicable to get Net Annual Value → Net Annual Value × 20% = property tax → Add 24% cess on property tax → Apply 5% rebate when paid before the notified due date

Non-residential formula: Built-up area × monthly Unit Area Value × 10 months = Gross Total Annual Value → Deduct depreciation to get Net Total Annual Value → Net Total Annual Value × 25% = property tax → Add 24% cess and apply eligible rebate

The online calculator should be treated as the final payable computation because it applies the property category, zone, depreciation, cess, rebate and arrears status.

1. Open the official BBMP/GBA tax portal — Go to the verified BBMP/GBA Property Tax System and choose the property tax payment option.
2. Enter SAS application number, PID or base application number — If tax has been paid at least once earlier, search the property using the SAS base application number or PID and confirm the owner/property details.
3. Choose assessment year 2026-27 and property category — Select the current assessment year, verify residential/non-residential/vacant land category, zone, built-up area, and occupancy details.
4. Review the auto-calculated tax, cess, rebate and interest — The system calculates tax using the official UAV formula and adds interest for defaults where applicable. Check cesses, rebate eligibility and arrears before paying.
5. Pay through the available online mode — Proceed to the payment gateway, complete the transaction, and wait for confirmation before closing the browser.
6. Download and save the receipt — After successful payment, download or print the receipt and keep the transaction reference for khata, sale or loan documentation.

The official payment form references DD, cash and cheque processing. It states that DD/cash payments generate an instant receipt and cheque payments are confirmed after realization. Use ward/municipal counters or notified collection channels only after checking the current portal instructions.

Rebates: Early-payment rebate (5% of total tax payable) — Available when paid before the notified due date; portal displayed 1 April 2026 to 30 April 2026 for AY 2026-27.

Exemptions: The non-residential annexure includes service-charge calculation for exempted properties; such properties may pay service charges rather than ordinary property tax. Confirm category and exemption status from the official annexure/assessment record.

The official payment form states that the system calculates interest at 2% per month for defaulters. The portal displayed first-half interest from 1 June 2026, second-half interest from 1 December 2026 and penalty start date 29 November 2026 for AY 2026-27.