How to Calculate Your Property Tax Under BBMP SAS Scheme

UPDATE: You can now pay your BBMP Property Tax online! Visit this post for instructions on how to do it.

NOTE: From 2011-12 onwards, BBMP has added Solid Waste Management (SWM) Cess to Property Tax. This cess needs to be added to the total property tax calculated below (after deducting 5% rebate if paid before May 30). The rebate is not applicable to SWM cess.

Calculation of Property Tax has always been a very complicated process for a lot of people, similar to filing one’s IT returns. The maze of numbers and formulas can leave one bewildered!

So here’s my small effort to simplify and explain the process of calculating your Property Tax, and also paying it!

Note that the calculations are as per the Self Assessment Scheme (SAS) currently used by the BBMP in Bangalore. Also note that, although the information is generic, the calculations are specific to flats (since I’m staying in a flat!).


To calculate your Property Tax, you need the following information beforehand:

1. Zone in which your apartment/flat lies. Zonal classification has been revised in 2016. For the new 2016-17 zonal classification, please refer to this link (for the older 2008-09 zonal classification, refer to this link instead).

2. Total Built-up Area of your apartment. This should be specified in your apartment’s Sale Deed. If not, you can calculate it from your apartment’s floor plan. Some Sale Deeds only mention the Super Built-up Area (which may include the car park area), so you can use that (after subtracting the car park area, if applicable). It’s better to clarify this while purchasing the apartment.

The Built-up Area includes the Carpet Area of your house plus the area occupied by the walls. Note that this is different from Super Built-up Area, which includes your share of the common areas too (gym, garden, club house, etc.). See this link to understand the difference and to calculate the Built-up Area.

3. Total car parking area allotted to you. If you do not know this figure (or it is not specified in your Sale Deed), then you can mention a rough figure of 150 sq. ft.

4. Year of construction of apartment. This is the year in which construction of the property was completed. The builder or your neighbours can provide you this information.


For the purpose of this calculation, I will assume:

– Zone as D (my zone!)

– Built-up Area of the apartment as 1400 sq. ft.

– Car parking area as 150 sq. ft.

– Completely self-occupied apartment (i.e. entire 1400 sq. ft. is occupied by me and my family, and no part is let out to tenants.)


We will use the following variables:

D = (Tenanted area of apartment) x (Rate per sq. ft. of tenanted apartment area) x 10 (months)

E = (Self-occupied area of apartment) x (Rate per sq. ft. of self-occupied apartment area) x 10 (months)

F = (Car park area) x (Rate per sq. ft. of car park area) x 10 (months)

G = Gross Unit Area Value (GUAV)

H = Rate of depreciation in %

I = Depreciation amount

J = Net Unit Area Value (NUAV) of apartment after depreciation

K = Property Tax

The rate per sq. ft. of tenanted/self-occupied apartment area and car park area depends on your Zone. You can get it from Annexure I of the BBMP Property Tax Handbook.

Depreciation rate for your apartment depends on the age of your apartment. You can get the applicable rate from Annexure III of the Property Tax Handbook.

As per Annexure I, for Zone D the rates per sq. ft. are Rs. 3.20 per sq. ft. (tenanted aptt.), Rs. 1.60 per sq. ft. (self-occupied aptt.) and Rs. 0.80 per sq. ft. (car park area) respectively.

Also, since my apartment is less than 3 years old, the depreciation rate is 3% as per Annexure III.

The formula is:

G = (D + E + F)

I = (G x H) / 100

J = G – I

K = J x 20%

For my case:

D = 0 x 3.20 x 10 = 0 (0 because no portion of the house is tenanted)

E = 1400 x 1.60 x 10 = 22,400

F = 150 x 0.80 x 10 = 1,200

G = (D + E + F) = 0 + 22,400 + 1,200 = 23,600

I = (G x H) / 100 = (23,600 x 3) / 100 = 708

J = G – I = 23,600 – 708 = 22,892

K = J x 20% = 22,892 x (20 / 100) = Rs. 4,578.40

So, our basic Property Tax is Rs. 4,578.40. But wait, that’s not all! On this figure, you have to shell out a cess of 24% (refer to Annexure I of the Handbook again).

That comes to 4,578.40 x (24 / 100) = Rs. 1,098.82

Hence, total Property Tax payable is 4,578.40 + 1,098.82 = Rs. 5,677.22.

Note that, on this figure, you get a rebate of 5% if you pay on or before May 30, 2010.

Also, if you don’t pay the Property Tax on time, there is a penalty of 2% per month on the total Property Tax payable.

You can perform the same calculation online using BBMP’s Online Property Tax Calculator. Select “Residential Calculator” for residential areas (flats or plots). See the image below for how it looks:

Property Tax Calculator


For payment of Property Tax, you have to use either Form IV or Form V. Form IV should be used if there is no change in the details from last year (i.e. no change in Built-up Area, no change in self-occupied/tenanted status, etc.). If there is any change in details, you must use Form V.

So if you have purchased the apartment from builder/another person, given it on rent, stopped renting it, or constructed additional area in the house, in the current year, then you must use Form V. Otherwise Form IV is sufficient.

Online payment of Property Tax for 2009-10 and 2010-11 can be done on the BBMP SAS website. Note that you will need the Application No. of the 2008-09 SAS Property Tax paid receipt. If someone else has paid it, they can give you the details.

Payments can also be made at the BBMP Citizen Service Centres (click here for the list), as well as Bangalore One outlets.

Note that if you have purchased the apartment in the current year, it is advisable to pay it at the BBMP Citizen Service Centre, as the online Form V does not allow change in name of the owner.

Useful Links



  1. MohanMohan02-22-2018

    Hello Vijay, I have bought flat in 2014 May 15 and got registered on the same day. The builder handover the flat on 2016 April 2 and gave possession and no objection letter. I have submitted an application for property tax in May 2017 at BBMP office. They took 6 months to process and telling like in sale deed the address which I have provided during registration time was a rented address. Based on this address the ARO telling like I need to pay tax from 2014 to till date as rented property not own occupancy. By the by my landowner paid tax till 2016. I requested them and told, It was under construction, the builder handover the flat in 2016, they didn’t listen at all. now finally they are asking me to give some money we will process a new application and will reduce the tax also. Please guide me how they will consider sale deed address as own address?

  2. MuraliMurali02-17-2018

    Hello Vijay, I have bought a flat in 15-05-2014 and registered it on same date. The builder has hand over the flat on 15-02-2016. I went to apply for property tax in may 2016 by referring your blog, i went there and applied it. thy have not contacted till November. In November i went and talked with ARO, he suggested gave another application we will process it quickly.
    as per he suggestion i have submitted new application, now he was telling, in sale deed the current address is different, that means you had given for rent. So, you have pay double tax. I had explained him regarding the flat construction and handover. But he didn’t listen at all. One of the employee is asking bribe(more) and I suggesting to submit application and i will process as own occupy. Here My doubt is in my apartment couple of them got it. how can they will decide whether owner is occupaid or not? Please guide me how to procede?

  3. Akbar aliAkbar ali02-11-2018

    How to calculate tax for apartment? Parking area if different for same area of apartmemt than tax will different or same?


    How tax is to be calculated on duplex houses and shops? What is the procedure to change from residential to non residential status for tax payment?

  5. SajjanrajSajjanraj05-13-2017

    I was paying 3589 as tax til last year no extra construction but challan shows 7090 as tax payable without any details can u suggest why . When contacted BBMP office they suggest to pay off .It’s better

  6. Sonia VarshneySonia Varshney05-04-2017

    In december 2016 i bought flat in Kadugodi Area and did the registration as well.When i applied for Khata Transfer i came to know that first i need to pay property tax which is pending since 2013.This project was approved in 2013 and OC was obtained in 2015, as we bought in Dec 2016 so why should we pay since 2013.In this case who is liable to pay that property tax as this bought flat is Landowner share.

    Please confirm me and guide me to whom need to talk first for this issue.

    • Vijay PadiyarVijay Padiyar05-05-2017

      Yes the builder / previous owner is liable to pay property tax till the time of sale. You are only responsible to pay it from the time you purchased it.

  7. PriyaPriya04-14-2017


    Our flat is 1400 sft. Built up area is 900 sft. Could you help us understand how much of it goes to car parking as we have to pay BBMP property tax. It is under F zone and first time already paid thru agent. Could you help us how much is our Car parking area in sft?


    • Vijay PadiyarVijay Padiyar04-14-2017

      Flat built-up and super built-up areas typically do not include parking. It is counted separately. You can calculate your car parking area yourself with a simple measuring tape.

  8. AliAli02-24-2017

    Good morning sir i am Ali and I am staying in abroad.I have flat in Bangalore area gottigere bannerghatta road my flat area is 675 sq foot from seven years I have not paid my house tax so you can tell me how much approximately i want pay amount.Thanks

  9. WasimWasim01-04-2017

    Hi Vijay ,
    Zonal Classification pdf is now removed from bbmp tax payment website , do you have a pdf copy of it ? Zonal Classification of the property as per SAS 2008 and Zonal Classification of the property under 2016-17 pdf and what is “Cap on Zone applied if any. ” field?

    • Vijay PadiyarVijay Padiyar01-07-2017

      Zonal classification change has been rolled back. You can use last year’s zonal classification. Your second question is already answered in the blog post.

  10. rajivrajiv11-21-2016

    Hi Vijay,
    Wanted to get clarification from your side. My apartment was registered on 18 March, 2016. Builder has already paid property tax for 2015-16 for the Land Portion. Do I need to pay the property tax for 2015-16 or I can just pay it for 2016-17?

    • Vijay PadiyarVijay Padiyar11-22-2016

      You can pay it for 2016-17.

      • RajivRajiv11-26-2016

        Thanks for the reply. I have already paid for 15-16 as the BBMP agent whom I had given my form had created challan for 15-16. Later on I came to know that others in my society have not paid for 15-16 as told by the other BBMP guys. Is there a way to revise/refund that money. So that I dont have pay again for 16-17.

  11. Prasanta MPrasanta M09-07-2016

    Hi Vijay, I have a vacant BBMP residential land of 1350 sft. For what sft area I should pay tax for 2016-17? Thanks

  12. VeeruVeeru06-30-2016

    Good to see the post with examples, it helps lot better to understand

  13. GovindGovind04-27-2016

    Very good. But the tax are hiked too much compared to the state of infra and living of the area ..

  14. Kirthi PrasadKirthi Prasad04-19-2016

    vijay may i know what is amt per sq ft for non residential floors or godowns for different khatas

  15. MandannaMandanna04-15-2016

    Hello Vijay,
    I had wrongly filled my Zonal Classification for current year SAS 2016-17, in my online application form, Because of my saving step 1, now I am not allowed to make the correct entries in my application in step 1, it cannot be edited, will you please advice me how to rectify my mistake and fill the correct zones for proper tax evaluation,
    Many Thanks in advance,
    With Best Regards,

  16. Shiva KShiva K04-12-2016

    I bought 4 years ago, To pay the Tax I went to the person in BBMP help centre and he did the calculation as follows, BBMP guy took the UDS = Undivided share of Land in the sale deed as Car park area 374 sqft and the built up area is 1300 sqft (which is supposed to be including car park ) as tennated area, Hence I ended up paying for the UDS 374 sqft and 1300 sqft tenanted area. Please can you advice if i should fill the form V ? I feel as the UDS is a share of land I should not be paying for it and hence I think I need to split the 1300 sqft for tennated and carpark area and only pay TAX on 1300 sqft and not on 374sqft of UDS. Kindly share your thought.

    • Vijay PadiyarVijay Padiyar04-12-2016

      The BBMP SAS property tax calculations are based on built-up area of the property which, by definition, does not include the undivided share of land. However, BBMP says that property owners should actually file tax based on the super built-up area (SBA) and not the built-up area. It’s your decision as to what you want to do.

  17. Vidya m rVidya m r04-12-2016

    Vijay sir our last time it was e zone which is now changed to d zone. The computer operator who gave me the receipt said because it is d the amount is hiked. I am totally blanked.

  18. Vidya m rVidya m r04-12-2016

    Sir my name is vidya we leave in Kst kengeri shekeri apartment last year we paid 934 rs tax but yesterday I went to ward office to collect the tax receipt he asked me to pay 2670/- tax amount to 2016-2017. Sir whether this is correct. Our house is very small lst floor with Hall and kitchen.

    • Vijay PadiyarVijay Padiyar04-12-2016

      There has been a hike in property tax rates and zone upgradation of several areas so certainly an increase in property tax is to be expected. You can calculate the revised property tax for your property yourself using the formula given here.

  19. sambasiva raosambasiva rao04-08-2016

    How to get 2008 SAS Zone

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