BBMP Property Tax Payment Guide: Rates, Zones & Online Filing for Bengaluru Homeowners

Bengaluru property owners need to understand the Bruhat Bengaluru Mahanagara Palike (BBMP) property tax system to avoid penalties and benefit from available rebates. This comprehensive guide covers everything from zonal classifications to payment deadlines for the assessment year 2025-26.

Understanding BBMP Property Tax System

The BBMP governs property taxation across 243 wards covering approximately 741 square kilometers of Bengaluru. For 2025-26, the tax structure continues to use the Unit Area Value (UAV) system, which calculates taxes based on your property's built-up area, location zone, and usage type.

Key Benefits of Timely Payment:

• 5% rebate on early full payment
• Avoid 2% monthly interest charges
• Prevent property sealing or legal action
• Support civic services like roads and waste management

The tax year runs from April 1, 2025, to March 31, 2026, with BBMP targeting a collection of Rs. 5,200 crore to fund essential city services.

BBMP Zone Classifications Explained

Bengaluru is divided into eight value zones (A to H) based on property values and location. Understanding your zone is crucial as it directly impacts your tax liability.

Zone-Wise Area Breakdown

Zone A - Premium Central Areas

• MG Road, Brigade Road, Commercial Street
• Highest property tax rates
• Prime commercial and business districts

Zone B - Upscale Residential Areas

• Indiranagar, Koramangala, Jayanagar (core)
• Mix of high-end residential and commercial properties
• Well-developed infrastructure

Zone C - IT Corridors

• Whitefield, Marathahalli, HSR Layout
• Rapidly growing tech neighborhoods
• Moderate to high tax rates

Zone D - Established Neighborhoods

• Malleswaram, Rajajinagar, Yeshwanthpur
• Traditional residential areas with good amenities

Zone E - Middle-Class Residential

• Banashankari, JP Nagar, extended Jayanagar areas
• Family-oriented localities with moderate rates

Zone F - Semi-Urban Areas

• Kengeri, Ullal, outer western suburbs
• Developing infrastructure with lower rates

Zone G - Village Extensions

• Mahadevpura extensions, KR Puram villages
• Areas added to BBMP in 2007 merger

Zone H - Peripheral Areas

• Yelahanka outskirts, Devanahalli approach roads
• Rural-urban transition zones with lowest rates

How to Find Your Zone:
Visit the BBMP portal at bbmptax.karnataka.gov.in and enter your Property Identification Number (PID) or address. Your zone determines the applicable tax rates.

BBMP Property Tax Rates 2025-26

Tax calculation follows this formula:
Total Tax = [(Tenanted Area × 10 months × UAV Rate) + (Owner-Occupied Area × 10 months × 50% UAV Rate)] + 10% Cess

Residential Property Tax Rates

All rates are per square foot per month in Rupees:

Category I: RCC/Madras Terrace Buildings

• Zone A: Rs. 5 (tenanted) | Rs. 2.50 (owner-occupied)
• Zone B: Rs. 4 (tenanted) | Rs. 2 (owner-occupied)
• Zone C: Rs. 3.60 (tenanted) | Rs. 1.80 (owner-occupied)
• Zone D: Rs. 3.20 (tenanted) | Rs. 1.60 (owner-occupied)
• Zone E: Rs. 2.40 (tenanted) | Rs. 1.20 (owner-occupied)
• Zone F/G/H: Rs. 2 (tenanted) | Rs. 1 (owner-occupied)

Category II: Cement/Red Oxide Flooring

• Zone A: Rs. 4 (tenanted) | Rs. 2 (owner-occupied)
• Zone B: Rs. 3.50 (tenanted) | Rs. 1.75 (owner-occupied)
• Zone C: Rs. 3 (tenanted) | Rs. 1.50 (owner-occupied)
• Zone D: Rs. 2.50 (tenanted) | Rs. 1.25 (owner-occupied)
• Zone E: Rs. 1.60 (tenanted) | Rs. 0.80 (owner-occupied)
• Zone F/G/H: Rs. 1.40 (tenanted) | Rs. 0.70 (owner-occupied)

Category III: Tiled/Sheet Roofing

• Zone A: Rs. 3 (tenanted) | Rs. 1.50 (owner-occupied)
• Zone B: Rs. 2.50 (tenanted) | Rs. 1.25 (owner-occupied)
• Zone C: Rs. 2 (tenanted) | Rs. 1 (owner-occupied)
• Zone D: Rs. 1.60 (tenanted) | Rs. 0.80 (owner-occupied)
• Zone E: Rs. 1 (tenanted) | Rs. 0.50 (owner-occupied)
• Zone F/G/H: Rs. 0.80 (tenanted) | Rs. 0.40 (owner-occupied)

Special Residential Categories:

• Hutments/slum houses (under 300 sq. ft., owner-occupied): Flat Rs. 100 + cess annually
• Village houses in G/H zones: Rs. 100-500 + cess based on size

Commercial Property Tax Rates

Category VI: Standard Commercial Buildings (Non-AC)

• Zone A: Rs. 20 (tenanted) | Rs. 10 (owner-occupied)
• Zone B: Rs. 14 (tenanted) | Rs. 7 (owner-occupied)
• Zone C: Rs. 10 (tenanted) | Rs. 5 (owner-occupied)
• Zone D: Rs. 8 (tenanted) | Rs. 4 (owner-occupied)
• Zone E: Rs. 6 (tenanted) | Rs. 3 (owner-occupied)
• Zone F/G/H: Rs. 3 (tenanted) | Rs. 1.50 (owner-occupied)

Special Commercial Categories:

• Air-conditioned buildings with escalators: Rs. 18-20 (zone-independent)
• Large industries: Rs. 8 (tenanted) | Rs. 4 (owner-occupied)
• Small industries: Rs. 5 (tenanted) | Rs. 2.50 (owner-occupied)
• Cottage industries (under 1,200 sq. ft.): Rs. 1 (tenanted) | Rs. 0.50 (owner-occupied)
• Hospitals: Rs. 2-6 based on bed capacity
• Hotels: Rs. 8-14 based on room rates
• Multiplexes: Rs. 20 flat rate
• Vacant land: Rs. 0.12-0.50 depending on zone

Property Tax Calculation Examples

Example 1: Residential Property in Zone B

• Total area: 1,200 sq. ft.
• Category: I (RCC construction)
• Usage: 100% owner-occupied
• Calculation: 1,200 × 10 months × Rs. 2 × 50% = Rs. 12,000
• Add 10% cess: Rs. 1,200
• Total Annual Tax: Rs. 13,200
• With 5% rebate: Rs. 12,550

Example 2: Mixed Usage Property in Zone C

• Total area: 2,000 sq. ft.
• Category: I (RCC)
• Usage: 800 sq. ft. tenanted, 1,200 sq. ft. owner-occupied
• Tenanted: 800 × 10 × Rs. 3.60 = Rs. 28,800
• Owner: 1,200 × 10 × Rs. 1.80 = Rs. 21,600
• Base tax: Rs. 50,400
• Add 10% cess: Rs. 5,050
• Total Annual Tax: Rs. 55,450

Example 3: Commercial Shop in Zone E

• Area: 600 sq. ft.
• Type: Standard non-residential
• Usage: Tenanted
• Calculation: 600 × 10 × Rs. 6 = Rs. 36,000
• Add 10% cess: Rs. 3,600
• Total Annual Tax: Rs. 39,600

SAS Form Filing Process

The Self-Assessment Scheme (SAS) requires all property owners to file annual returns online through the BBMP portal.

Types of SAS Forms

• Form I: For properties with PID (Property Identification Number) - applicable to urban layout properties
• Form II: For properties with Khatha number only - older municipal records
• Form III: For properties with revenue survey numbers - village and rural areas

Step-by-Step Filing Guide

Step 1: Access the Portal

Visit bbmptax.karnataka.gov.in and log in using your Aadhaar number or registered mobile number.

Step 2: Property Identification

Enter your SAS Application Number, PID, or Khatha number to locate your property details. Learn more about the BBMP e-Khata online application process.

Step 3: Fill Property Details

• Built-up area in square feet
• Property category (residential/commercial)
• Usage type (owner-occupied/tenanted)
• Construction type
• Zone classification (auto-populated)

Step 4: Tax Calculation

Use the online calculator tool to compute your tax liability automatically. The system will apply the correct UAV rates based on your inputs.

Step 5: Payment

Choose between full annual payment or two installments. Pay through net banking, UPI, credit/debit cards, or generate a challan for bank payment.

Step 6: Download Receipt

Save the payment receipt and tax assessment document for your records.

Documents Required for SAS Filing

• Ownership deed or sale agreement
• Encumbrance certificate
• Building plan or architect drawings (for area verification)
• Previous PID or Khatha printout
• Aadhaar card for authentication
• Occupancy certificate (for new properties)

First-Time Property Owners: Must file with initial payment. Tax liability starts from the date of property acquisition.

New Construction: Properties must be registered within 30 days of completion to avoid penalties. Understand more about property registration in Bangalore including stamp duty requirements.

Payment Deadlines and Timelines

Important Dates for 2025-26

April 1 - May 31, 2025: Early Payment Window

• Full annual payment eligible for 5% rebate
• Best time to pay to maximize savings
• One-time extension may be available until July 31, 2025 (check portal)

June 30, 2025: First Installment Deadline

• Minimum 50% of annual tax due
• No rebate on installment payments
• Late payment attracts 2% monthly interest from June 1

December 31, 2025: Second Installment Deadline

• Remaining 50% of annual tax due
• Interest of 2% per month charged from December 1 on unpaid amounts

November 29, 2025: Penalty Period Begins

• Additional 2% monthly penalty on total outstanding amount
• Notice period for defaulters starts
• Risk of property sealing for chronic non-payment

March 31, 2026: Revision Deadline

• Last date for upward revisions to SAS forms
• Corrections allowed only for increased tax liability

Penalties and Interest Structure

Interest Charges:

• 2% simple interest per month on late payments
• Compounds on continuing defaults
• Applies separately to first and second installments

Penalty Escalation:

• 1-3 months late: Interest charges only
• 3-6 months late: Interest plus additional 2% monthly penalty
• Beyond 6 months: One-time 25% surcharge possible
• Chronic defaulters: Property sealing, auction proceedings, legal fees added

Recovery Actions:
Under Section 142 of the BBMP Act, authorities can seal properties, attach assets, or auction properties for prolonged non-payment.

Rebates and Exemptions

5% Early Payment Rebate

Available only when full annual tax is paid in a single installment between April 1 and May 31, 2025. The rebate is automatically applied by the online system.

Example: If your annual tax is Rs. 20,000, early payment reduces it to Rs. 19,000, saving Rs. 1,000.

Property Tax Exemptions

Fully Exempt:

• Government-owned buildings
• Religious institutions (temples, mosques, churches) used exclusively for worship
• Public charitable trusts (with proper registration)
• Educational institutions (recognized schools and colleges)

Partially Exempt:

• Properties owned by senior citizens may qualify for reductions (application required)
• Widows can apply for tax concessions
• Properties used for specific public purposes

How to Apply for Exemption:
Submit application with supporting documents to the Joint Commissioner of your zone through the BBMP portal or at the zonal office.

Payment Methods

Online Payment Options

BBMP Portal: bbmptax.karnataka.gov.in

• Net banking (all major banks)
• UPI payments (Google Pay, PhonePe, Paytm)
• Credit/debit cards
• Digital wallets

Advantages: Instant confirmation, automatic rebate calculation, downloadable receipts

Offline Payment Options

Bank Branches:

• ICICI Bank authorized branches
• State Bank of India branches
• Post offices across Bengaluru

Bengaluru One Centers:

• Located across the city
• Provide assisted filing and payment services
• Helpful for senior citizens and first-time filers

Payment Status Check:
Enter your PID on the BBMP portal to view payment history, outstanding dues, and receipt downloads. SMS alerts can be enabled for payment confirmations.

Common Challenges and Solutions

Zonal Misclassification

Problem: Property assigned to wrong zone, resulting in incorrect tax calculation

Solution: File an appeal with the Joint Commissioner of your zone through the BBMP portal. Provide supporting documents like sale deed and guidance value certificate. For information on guidance values, check the complete guide to Bengaluru guidance values. Site inspection fee of Rs. 500 applies.

Built-Up Area Disputes

Problem: BBMP records show different built-up area than actual

Solution: Request site inspection with original building plan and architect certification. The inspection team will verify and update records. Processing time is typically 30-45 days.

Khatha-PID Linking Issues

Problem: Old Khatha number not linked to new PID system

Solution: Visit your zonal office with ownership documents. The BBMP help desk can merge records and provide unified PID access. Learn more about Karnataka's e-Khata initiative expansion.

Duplicate Tax Demands

Problem: Receiving tax notices for the same property under different numbers

Solution: Immediately contact the BBMP helpline at 080-22975555 with proof of single ownership. Request record consolidation to avoid double payment.

COVID-19 Arrears: Properties with pending dues from 2020-2024 can avail one-time settlement schemes. Check the BBMP portal for active amnesty programs that waive interest on bulk clearance of arrears.

Tips for Property Owners

Use the Official Calculator: Before filing your SAS form, use the tax calculator on the BBMP portal to simulate different scenarios and verify the correct tax amount.

Maintain Proper Documentation: Keep digital and physical copies of all property documents, payment receipts, and SAS forms for at least 7 years. Learn about property tax strategies in India.

Set Payment Reminders: Mark important deadlines in your calendar. Enable SMS and email alerts on the BBMP portal for automatic reminders.

Consider Full Payment: Even if budget permits installments, paying the full amount early saves 5% plus eliminates the risk of forgetting the second installment.

Consult Professionals for Complex Cases: If you own multiple properties, commercial complexes, or mixed-use buildings, hire a chartered accountant familiar with BBMP taxation to ensure accurate filing.

Verify Before Payment: Always cross-check your zone, category, and built-up area before making payment. Corrections later require formal revision processes.

Keep Track of Revisions: If you make improvements to your property (additional floors, renovations), update your SAS form to reflect increased built-up area and avoid future penalties for under-declaration.

Audit and Compliance

BBMP conducts random audits of approximately 5% of property tax declarations annually. Properties are selected based on value, recent transactions, and discrepancies in declarations.

What Happens During Audit:

• Physical inspection of property
• Verification of built-up area against filed SAS form
• Cross-checking with sale deed and building plan
• Assessment of property usage and tenancy status

Penalties for False Declaration:

• 100% penalty on tax differential
• Recovery of back taxes with interest
• Possible criminal prosecution for deliberate fraud
• Property attachment until dues are cleared

How to Prepare:
Maintain complete documentation, ensure SAS form accuracy, and respond promptly to any BBMP notices or inspection requests.

Contact Information

• BBMP Helpline: 080-22975555 (Monday to Saturday, 10 AM - 5 PM)
• Email Support: bbmptax@karnataka.gov.in
• Official Portal: bbmptax.karnataka.gov.in
• Bengaluru One Centers: Visit nearest center for assisted services
• Zonal Offices: Contact respective zone office for area-specific queries and appeals

For personalized assistance, visit your zonal BBMP office with complete property documents. The officials can help with complex calculations, dispute resolution, and exemption applications.

Conclusion

Understanding the BBMP property tax system is essential for all Bengaluru property owners. The 2025-26 assessment year maintains the UAV-based calculation method with clear zonal classifications and transparent online filing processes. Taking advantage of the 5% early payment rebate by paying before May 31, 2025, can result in significant savings while avoiding the stress of penalties and interest charges.

The Self-Assessment Scheme empowers property owners with direct control over their tax declarations, but this also means taking responsibility for accurate reporting. Use the official BBMP portal tools, verify your zone classification, calculate taxes carefully using the correct UAV rates, and maintain proper documentation.

Remember that property tax funds essential civic services that directly benefit you - better roads, waste management, water supply, and infrastructure development. Timely compliance not only saves money but also contributes to Bengaluru's continued growth as a world-class city. For comprehensive insights on best areas to invest in Bangalore real estate and other IT corridors fueling real estate growth, explore our detailed guides.