BBMP Bengaluru Property Tax: Online Payment, Calculation & Complete Guide 2026

Anurag Sodani • August 3, 2026

BBMP Bengaluru property tax is the annual levy collected by the Bruhat Bengaluru Mahanagara Palike — now transitioning to the Greater Bengaluru Authority (GBA) — from all property owners within Bengaluru city limits. India’s tech capital has one of the most structured and digitised property tax systems in the country, built on the Unit Area Value (UAV) method and the Self-Assessment Scheme (SAS). For FY 2026-27, the 5% early payment rebate deadline was extended to May 31, 2026 — and e-Khata can now be downloaded online using your SAS Property Tax ID. Whether you own a flat in Whitefield, a shop in Koramangala, or a house in Jayanagar, this complete guide covers UAV calculation, SAS filing, zone-wise rates, Khata certificates, GBA updates, and the step-by-step online payment process.

About BBMP / GBA — Bengaluru’s Civic Authority in 2026

The Bruhat Bengaluru Mahanagara Palike (BBMP) has been Bengaluru’s civic governing body since 2007. In 2026, the Karnataka government initiated the formation of the Greater Bengaluru Authority (GBA) — a new apex civic body restructuring the Bengaluru Metropolitan Region into BBMP plus five new City Municipal Corporations.

Key 2026 update for property tax payers: The official property tax portal bbmptax.karnataka.gov.in continues to operate without any change. Property owners do not need to take any action related to the GBA transition for their 2026-27 tax payment. The GBA has confirmed that the UAV system, zone structure, rates, and rebates carry over unchanged.

Official Property Tax Portal: bbmptax.karnataka.gov.in
e-Khata Portal: BBMPeAasthi.karnataka.gov.in
GBA Announcement (X/Twitter, May 2026): “The deadline to avail a 5% rebate on full payment of property tax for FY 2026-27 has been extended. New Deadline: 31-05-2026.”

Why Property Tax Matters in Bengaluru

BBMP / GBA uses property tax revenue to fund:

Road construction, maintenance, and pothole-filling
Stormwater drain upkeep and flood mitigation
Solid waste management and waste processing
Street lighting and public parks
Public health clinics and BBMP-run hospitals
Primary schools under BBMP administration
Smart city and digital governance initiatives

Bengaluru’s property tax is one of the most significant revenue sources for urban civic infrastructure in Karnataka.

Who Must Pay BBMP Bengaluru Property Tax?

All property owners within BBMP / GBA limits must pay property tax annually. This includes:

Residential property owners (apartments, independent houses, villas)
Commercial property owners (offices, shops, co-working spaces, hotels)
Industrial property owners (factories, warehouses, IT parks)
Vacant plot owners within BBMP / GBA limits
Landlords of rented properties — residential and commercial

Properties Covered Under BBMP Property Tax

Property Type	Examples
Residential	Flats, independent houses, villas, row houses
Commercial	Shops, offices, malls, hotels, co-working spaces
Industrial	Factories, warehouses, go-downs
Vacant Land	Open plots within BBMP / GBA jurisdiction
Mixed Use	Ground floor commercial + upper floor residential

Exempt properties include those used exclusively for religious worship, registered charitable purposes, and properties owned and used by state or central government for official purposes.

BBMP Property Tax Calculation — Unit Area Value (UAV) System

BBMP uses the Unit Area Value (UAV) System, introduced in 2008 and in force through FY 2026-27. This method assigns a per-square-foot annual value to a property based on its zone, usage, and type of construction.

The BBMP Property Tax Formula

Annual Tax = (Gross Unit Area Value − Depreciation) × 20% + 24% Cess

In expanded form:

Annual Tax = Built-up Area × UAV Rate per sq ft per year × Usage Factor × Occupancy Factor × Zone Factor + 24% Cess

Zone-Wise UAV Rates (FY 2026-27)

BBMP divides Bengaluru into 6 zones (A to F):

Zone	Areas Covered	Residential UAV (Self-Occupied)	Commercial UAV
Zone A	MG Road, Brigade Road, Residency Road	₹6 per sq ft/year	₹20 per sq ft/year
Zone B	Indiranagar, Koramangala, Jayanagar	₹4 per sq ft/year	₹15 per sq ft/year
Zone C	Whitefield, Sarjapur Road, Hebbal	₹3 per sq ft/year	₹12 per sq ft/year
Zone D	HSR Layout, Bannerghatta Road, Banashankari	₹2.50 per sq ft/year	₹9 per sq ft/year
Zone E	Outer ring road periphery, semi-urban areas	₹1.75 per sq ft/year	₹6 per sq ft/year
Zone F	Newly incorporated peripheral areas	₹1 per sq ft/year	₹4 per sq ft/year

Rates are approximate. GBA has confirmed no zone structure changes as of July 2026. Use the official portal calculator for exact figures.

Depreciation Allowance

Building Age	Depreciation
Less than 10 years	0%
10–20 years	10%
20–30 years	20%
30–40 years	30%
40+ years	40%

Cess on Tax

A 24% cess is applied on the computed property tax. This includes education cess and other levies. It is a significant addition — factor it into your expected annual bill.

Self-Assessment Scheme (SAS)

BBMP uses the Self-Assessment Scheme (SAS) as its default property tax filing method. Property owners declare their own property details — built-up area, zone, usage, and construction type — and the portal computes the tax automatically.

SAS Forms:

Form I — Properties with a PID (Property Identification Number), applicable to urban layout properties
Form II — Properties with Khata number only (older municipal records)
Form III — Properties with revenue survey numbers in village and rural areas

Understanding PID, SAS Application Number & AP Number

This is one of the most confusing aspects of BBMP property tax. Here is a clear breakdown:

Identifier	What It Is	Where to Find It
PID (Property Identification Number)	Unique number assigned by BBMP to your property under the new system	Previous tax receipt, Khata certificate, or BBMP GIS portal
SAS Application Number	Number assigned when property was registered under the Self-Assessment Scheme	Previous SAS receipts
AP Number (Application / Previous Number)	Older identifier for properties assessed before the PID system	Older BBMP tax receipts

You only need ONE of these to proceed. PID is the most common for newer properties.

How to Find Your PID if You Don’t Have It:

Visit bbmptax.karnataka.gov.in
Click the GIS Map option
Locate your property by address on the map
Hover over your property — the PID appears in the tooltip
Alternatively, visit a BBMP Citizen Service Centre with your sale deed and last tax receipt — PID recovery typically takes 1–3 working days

Required Documents for BBMP Property Tax

PID, SAS Application Number, or AP Number (any one)
Previous BBMP property tax payment receipt
Khata Certificate (A-Khata or e-Khata)
Sale deed or registered agreement
Aadhaar card (for e-Khata eKYC)
BESCOM electricity bill (for e-Khata application)

Karnataka Property Documents — Essential Terminology:

Khata Certificate: A document issued by BBMP certifying that a property has been assessed for property tax in the owner’s name. Essential for home loans, property registration, and resale.

A-Khata: The standard, fully compliant Khata for properties on approved layout plans. Banks prefer A-Khata for loan sanction.

B-Khata: Issued for properties on revenue sites or unapproved layouts. Banks often delay or reject loans for B-Khata properties. The GBA is progressively working toward converting B-Khatas to A-Khatas.

e-Khata: The digitised version of the Khata Extract, introduced by BBMP / GBA. Mandatory post-October 2024 for property registration, home loan applications, and resale. Download from BBMPeAasthi.karnataka.gov.in using your SAS Property Tax ID.

Khata Extract: A detailed extract from BBMP records showing property details, area, and assessment information.

How to Register on the BBMP Property Tax Portal

Visit bbmptax.karnataka.gov.in
Click “Register” or log in using your Aadhaar number or registered mobile number
Complete OTP verification
Your account is linked to your property via PID or SAS number

Login Process

Go to bbmptax.karnataka.gov.in
Log in using your Aadhaar number or registered mobile number
Complete OTP verification
Your properties appear on the dashboard

How to Pay BBMP Bengaluru Property Tax Online — FY 2026-27

Visit bbmptax.karnataka.gov.in
Select “Pay Your Tax Online” or navigate to the Property Tax section
Select the assessment year: FY 2026-27
Enter your PID, SAS Application Number, or AP Number (whichever you have)
Click “Fetch” to retrieve your property details
Review the pre-filled SAS form. If no structural changes or usage changes have occurred since last year, proceed without modifications
Click “Renewal Application Number” if you need to link your old SAS number to the new system
Verify the computed tax amount — check area, zone, usage factor, and depreciation
Choose payment mode:
- Full annual payment (required to claim the 5% rebate)
- Two instalments (no rebate available)
Select payment method:
- UPI (Google Pay, PhonePe, BHIM)
- Net Banking
- Credit Card or Debit Card
- Challan for bank payment (Canara Bank, HDFC Bank, Axis Bank)
Complete the transaction
Download your receipt immediately — note that receipt generation may take up to 24 hours in case of portal load

5% Rebate Deadline for FY 2026-27: Pay the full annual tax amount in a single payment before May 31, 2026 to earn the 5% rebate. This deadline was extended from April 30 to May 31, 2026 following requests from resident welfare associations. Two-instalment payers do not qualify for the rebate.

Offline Payment Options

BBMP / GBA has authorised three banks for offline property tax payments:

Canara Bank
HDFC Bank
Axis Bank

Alternatively, you can visit any BBMP Citizen Service Centre or ward office to pay in person.

How to Download BBMP Property Tax Receipt

Visit bbmptax.karnataka.gov.in
Navigate to “Tax Paid Details” or the receipt download section
Enter your PID or SAS Application Number
Select the relevant assessment year (FY 2026-27)
Click to view and download the payment receipt as a PDF

Note: If the receipt is not visible immediately after payment, wait a few minutes and try again. Server delays can sometimes cause a lag of up to 24 hours before the receipt appears.

How to Download e-Khata Using SAS ID (2026 Update)

The GBA now allows property owners to download their e-Khata online using the SAS Property Tax ID — no office visit required for most properties.

Steps:

Visit BBMPeAasthi.karnataka.gov.in
Enter your SAS Property Tax ID and registered mobile number
Complete Aadhaar eKYC verification
The system generates your e-Khata within 7 to 21 working days

Documents needed for e-Khata:

Aadhaar eKYC
Current B-Khata or A-Khata extract
3 years of property tax receipts
Sale deed
Latest BESCOM electricity bill

Why e-Khata Matters in 2026: As of October 2024, e-Khata is mandatory for property registration, home loan applications, and resale in Bengaluru. Banks and Housing Finance Companies insist on Khata or A-Khata Extract before approving home loans. If the builder has not transferred Khata, banks often delay sanction, reduce valuation, or reject the loan outright.

Check BBMP Property Tax Payment Status

Visit bbmptax.karnataka.gov.in
Enter your PID or SAS Application Number
View your payment history, current year demand, and outstanding dues

Rebates & Exemptions — BBMP Bengaluru Property Tax

Benefit	Details
Early Payment Rebate	5% rebate on full annual payment made before May 31, 2026 (extended from April 30)
Self-Occupied Residential	Lower UAV rate compared to rented / commercial properties
Ex-Defence Personnel / Martyrs’ Families	Eligible for property tax concessions on self-occupied residential property (documentation from Ministry of Defence required)
Religious / Charitable Properties	Full or partial exemption — must be registered and non-commercial
Government Properties	Properties owned and used by State / Central Government for official purposes are generally exempt
Monthly Instalment Option (Proposed)	Fifth State Finance Commission has recommended a 12-monthly instalment option — expected rollout between October 2026 and March 2027

5% Rebate Spotlight for 2026: For a property with ₹30,000 annual tax, paying before May 31, 2026 saves ₹1,500 in a single year. Over a 10-year ownership period, that is ₹15,000 saved with zero effort beyond paying on time. The rebate applies to residential, commercial, and rented properties — as long as the full amount is paid in one transaction.

Penalties & Interest for Late Payment

Situation	Consequence
Payment after May 31, 2026 (rebate lost)	No rebate; standard tax applies
Payment after June 30, 2026	2% per month penalty + 15% simple interest on outstanding amount
2+ consecutive years of non-payment	Cumulative penalty can reach 100% of original tax bill
Prolonged default	Legal action, property notice, and BBMP / GBA recovery proceedings

2026 Warning: Post-May 31, the penalty regime kicks in immediately. At 2% per month compounding, an unpaid ₹20,000 bill accumulates ₹4,000 in additional dues in 10 months — a 20% premium for delay.

Name Change / Khata Transfer Process in Bengaluru

When you buy a property in Bengaluru, you must transfer the Khata to your name — this updates both BBMP / GBA tax records and the official ownership entry.

Steps for Khata Transfer:

Pay all outstanding property tax dues for the property
Visit BBMPeAasthi.karnataka.gov.in to apply for e-Khata transfer online
Submit required documents:
- Registered sale deed
- Previous owner’s Khata certificate
- Last 3 years of property tax receipts (nil dues)
- Aadhaar card of new owner
- BESCOM electricity bill
Pay the applicable Khata transfer fee
e-Khata is generated in the new owner’s name within 7–21 working days

2026 Khata Transition Note: GBA is rolling out 13 lakh updated e-Khata records under Chief Commissioner M. Maheshwar Rao to speed up processing. Some applicants may face delays due to the file movement phase during the BBMP-to-GBA transition. Allow buffer time and track status on the e-Aasthi portal.

Grievance & Citizen Services

BBMP / GBA Portal: bbmptax.karnataka.gov.in
e-Khata Portal: BBMPeAasthi.karnataka.gov.in
BBMP Helpline: 080-22221188
BBMP Citizen Service Centres: Located across all BBMP zones — visit for PID recovery, Khata issues, or payment disputes
Karnataka One Portal: karnatakaone.gov.in — pay property tax and access civic services

Important Property Documents in Karnataka

Document	Relevance in Bengaluru
Khata Certificate	BBMP / GBA document confirming property is assessed for tax in owner’s name
A-Khata	Fully compliant Khata for approved layout properties — preferred by banks
B-Khata	For revenue site / unapproved layout properties — banks may reject loans
e-Khata	Digitised Khata; mandatory post-October 2024 for registration and home loans
Khata Extract	Detailed BBMP / GBA record of property details and assessment
Sale Deed	Registered proof of ownership transfer
Encumbrance Certificate	Confirms property is mortgage-free
Occupancy Certificate (OC)	BBMP / GBA certificate confirming building compliance

Property Tax and Home Buying in Bengaluru

Bengaluru remains India’s most active real estate market in 2026. Here is what buyers must know about property tax:

Verify dues before purchase: Outstanding BBMP / GBA property tax and penalties follow the property. Always get a No Dues Certificate before finalising any transaction.
Check Khata type: A-Khata properties are fully bank-loan-eligible. B-Khata properties may face loan rejection. Verify Khata type and status on the e-Aasthi portal before buying.
Pay by May 31 for the rebate: If purchase is finalised before May 31, ensure the seller has paid FY 2026-27 tax under the rebate window — this simplifies your Khata transfer.
Apply for e-Khata immediately: Post-purchase, apply for e-Khata transfer on BBMPeAasthi.karnataka.gov.in. Allow 7–21 working days.
LiDAR survey risk: BBMP / GBA uses aerial surveys to detect unreported floor additions. Ensure your property’s built-up area is accurately registered to avoid retrospective reassessment.
Affordable home loans: First-time buyers in Bengaluru can explore home loan options with Home First Finance Company for a smooth purchase journey.

For a broader overview of property tax across Karnataka, refer to our Property Tax in Karnataka guide.

Common Mistakes to Avoid

❌ Paying in two instalments to claim the 5% rebate: The rebate is only for single full-payment before May 31. Split payments lose the rebate entirely
❌ Not downloading e-Khata before a property transaction: e-Khata is mandatory post-October 2024. Missing it delays registration and home loan sanction
❌ Confusion between PID, SAS number, and AP number: You need only one. Use PID for newer properties — find it on the BBMP GIS portal if you have misplaced old receipts
❌ Buying B-Khata properties without understanding home loan risks: Banks often reject or delay home loans for B-Khata properties
❌ Missing the penalty deadline: After May 31, the 5% saving is lost. After June 30, 2% monthly penalty plus 15% interest begins accumulating
❌ Not applying for Khata transfer immediately after purchase: Delays in the BBMP-to-GBA transition mean processing can take longer — start early

Frequently Asked Questions

How do I pay BBMP Bengaluru property tax online in 2026?
Visit bbmptax.karnataka.gov.in, log in using your Aadhaar or mobile number, enter your PID or SAS Application Number, select FY 2026-27, verify the tax amount, and pay via UPI, net banking, or card.

What is the 5% rebate deadline for FY 2026-27?
May 31, 2026. The deadline was extended from April 30 at the request of resident welfare associations. Pay the full annual tax in a single transaction before this date to claim the rebate.

What is the difference between BBMP and GBA?
The Greater Bengaluru Authority (GBA) is the new apex civic body replacing BBMP in 2026 as part of Karnataka’s civic restructuring. For property tax purposes, the portal, calculation system, zones, rates, and rebates remain unchanged. No action is needed from property owners for the transition.

What is e-Khata and how do I download it?
e-Khata is the digitised Khata Extract — mandatory since October 2024 for property registration and home loans. Download it from BBMPeAasthi.karnataka.gov.in using your SAS Property Tax ID and Aadhaar eKYC. Generation takes 7–21 working days.

What is the penalty for late payment of BBMP property tax in 2026?
After June 30, 2026, BBMP / GBA charges 2% per month compounding penalty plus 15% simple interest on the outstanding amount. Non-payment for 2+ consecutive years can accumulate penalties equal to 100% of the original bill.

What is the difference between A-Khata and B-Khata?
A-Khata is for properties on BBMP-approved layouts — fully bank-loan eligible. B-Khata is for properties on revenue sites or unapproved layouts — banks often delay or reject home loans for these. GBA is progressively converting B-Khatas to A-Khatas.

Can I pay in two instalments?
Yes. But two-instalment payers do not qualify for the 5% early payment rebate. Only single full-payment before May 31 earns the rebate.

How do I find my PID number?
Check your previous BBMP tax receipt, Khata certificate, or use the BBMP GIS portal at bbmptax.karnataka.gov.in to locate your property on the map and retrieve your PID.

Which banks accept offline BBMP property tax payments in 2026?
GBA has authorised Canara Bank, HDFC Bank, and Axis Bank for offline property tax payments.

Is a monthly instalment option available for BBMP property tax?
Not yet. The Fifth State Finance Commission has recommended a 12-monthly instalment option, expected to roll out between October 2026 and March 2027 with auto-debit facility through bank accounts and UPI.

For official BBMP / GBA property tax services, visit bbmptax.karnataka.gov.in. For e-Khata, visit BBMPeAasthi.karnataka.gov.in. BBMP helpline: 080-22221188.

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