Property Tax Mumbai 2026-27: MCGM/BMC Online Payment, Capital Value Rates, Exemption and Penalty

Mumbai property tax is paid through the official MCGM/BMC citizen portal. The city uses capital value-based assessment, with BMC Civic Diary 2026 listing tax component rates effective 1 April 2025 and MCGM manuals explaining the capital-value formula and late penalty.

Owners/liable taxpayers for taxable land and buildings within Brihanmumbai Municipal Corporation limits pay property tax unless a statutory exemption applies. Small residential properties up to the notified 500 sq ft/46.25-46.45 sq m carpet-area threshold are exempt from all property-tax components under the cited MCGM manual information.

Liable: Residential buildings above exemption threshold; Commercial buildings and premises; Open land/land parcels; Older city ward buildings where repairs cess applies by age/category

Mumbai uses a capital-value system. For buildings, capital value equals Base Value × User Category × Nature/Type of Building × Age Factor × Floor Factor × Carpet Area. For open land, capital value equals Base Value × User Category × FSI × Area of Land. Apply the relevant taxation rates on capital value and any applicable repairs cess or special component.

1. Open the official MCGM/BMC property tax portal — Go to the official MCGM property tax citizen portal.
2. Enter Property Account Number — Enter the Property Account Number and captcha. If KYC is not completed, the official instructions say the user may be redirected to KYC or can use Instant Payment where available.
3. Verify bill and payer details — Check property details, demand, arrears and any KYC-required information before payment.
4. Complete online payment — Proceed through the official payment gateway and complete the transaction.
5. Print or download the receipt — Use the portal receipt/print option to store the transaction proof.

BMC citizen facility/ward office materials show municipal cash/cheque collection counters for property tax and other municipal receipts, and MCGM manuals state property-tax rules/rates are available at 24 ward offices. Use ward-office instructions for current offline counter timings and accepted instruments.

Rebates:

Exemptions: Residential buildings/properties with carpet area of 46.25/46.45 sq m or 500 sq ft or less within Mumbai corporation limits are exempt from all components of property tax with effect from 1 January 2022, according to MCGM manual information. Other exemptions should be checked against the bill/ward record.

Property tax is payable in advance twice a year on 1 April and 1 October. MCGM RTI manual states penalty applies after three months of bill service at 2% per month, and recovery can proceed through distress warrant, seizure/auction or suit for non-payment.