Bihar Property Tax 2026-27: Calculate & Pay Property Tax Online in Patna

Bihar Property Tax is a mandatory tax imposed on home owners in the state. Know more about Bihar property tax payment.

Bihar municipal tax is one of the main sources of income for municipal corporations in India. In India, property owners have to pay tax on their property. The Government of India imposes an annual tax on property owners. The government decides the tax based on the value of the property. The municipality of a particular area is responsible for assessing property and deciding how much tax property owners have to pay. Property tax can be paid every six months or annually. Tax depends on city, location and state.

Bihar Property Tax is a type of tax which is levied by Bihar Municipal Corporation tax on the value of real estate or property in the state of Bihar. Property owners in the state are responsible to pay property tax to the municipal corporation under the Bihar Urban Development and Housing Department. The tax imposed on property varies according to the state. This blog explains the ways to pay Bihar property tax offline and online as well as how to calculate tax, exemptions and other information related to property tax in Bihar.

How to Calculate Bihar Property Tax

Here are the steps to calculate Bihar Property Tax for five different properties.

1. Constructed Property (Commercial/ Residential/ Apartment)

• How to calculate carpet area

Carpet area = Built-up area x _____ percent

For residential space, carpet area is 70% of the built-up area

For commercial space, carpet area is 80% of the built-up area

• Calculate the After-Repair Value (ARV)

ARV = Carpet area x Occupancy factor x ARV factor

2. Vacant Land (Only Land)

Property Tax = Area of ​​vacant land (in square feet) x ARR factor (as per property tax rules)

Sl. No.	Type of Municipality	Principal Main Road	Main Road	Others
1	Municipal Corporation	0.46	0.37	0.28
2	Municipal Council	0.36	0.28	0.19
3	Nagar Panchayat	0.28	0.19	0.11

3. Vacant Land with the Constructed Area than 70%

Property Tax = Property tax on vacant land + Property tax on built-up area

• Property tax on built-up area

Calculate the ARV for the built-up area (ARV = Carpet Area + ARV Factor * Occupancy)

Property Tax = ARV x 9%

• Property tax on vacant land

Taxable vacant land = Area of ​​vacant land – (Area of ​​built-up space x 1.43)

Property tax on vacant land = Road factor for vacant land x Taxable vacant land

4. Vacant Land with Constructed Area of more than 70%

Calculate ARV

ARV = Carpet Area x ARV Factor x Occupancy Factor

Property Tax = ARV x 9%

5. Government Properties

Calculate ARV

Calculate Total Property Tax

Service Charges = 75% x Total Property Tax

How to Pay Bihar Property Tax Online

Property tax in Bihar can be paid online or in person. You can follow the steps below to simplify this process.

Bihar Property Tax Online Payment Process

Here is how to pay Bihar home tax payment online.

• Visit the website listed below to pay your Bihar property tax installment online.

https://www.pmc.bihar.gov.in/Home.aspx

• Scroll to the bottom and click on “Pay Property Tax.” You will be taken to the next page.

• Click on “Bihar home tax payment”.
• Select your desired circle. You can also choose from your ward number, property number, new owner number, holding number, or SAS number.
• Press the search button.
• You can pay your Patna property tax online.

How to Pay Property Tax in Bihar Offline? 

You can pay your Bihar property tax yourself by visiting the municipal office or ward office. Alternatively, you can make the Bihar property tax payment through banks like Punjab National Bank (PNB) and State Bank of India (SBI), either online (using a credit card, internet banking, debit card, etc.) or offline (via cash, Demand Draft, or cheque).

Bihar Property Tax Interest & Penalty Waiver Scheme

The Bihar government has launched a major relief program for individuals who have not paid their property taxes. The government has introduced a scheme under which penalties and interest will be completely waived. This is an excellent opportunity for property owners to clear long-standing tax arrears.

It is known as the ‘Bihar Municipal Property Tax Incentive Scheme for Penalty and Interest Waiver – 2025’.

Here is a breakdown of the key features of the scheme:

Particulars	Details
Waiver Amount	100% waiver on accrued Interest and Penalty charges
Settlement Required	Taxpayers must pay only the principal outstanding amount
Payment Mode	Single, lump-sum (One-Time Settlement – OTS) Bihar property tax payment
Applicable Dues	Dues for the Financial Year 2025-26 and all previous years.
Effective Period	Active Until 31st March 2026
Property Categories Covered	All types of properties covered

How to Avail the Bihar Property Tax Waiver Scheme Benefit

Bihar Pay Municipal Tax Online has simplified the process for citizens to pay bills and avail themselves of the benefits of the scheme:

Online Portal: Payment can be made through the municipal corporation’s official website (such as the PMC website).

Physical Counters: Direct Bihar property tax payment counters have been installed in offices of the Municipal Corporation offices and zonal offices.

Helpline/Chatbot: Some Bihar pay municipal tax online, such as the PMC, have launched services like WhatsApp chatbots or helpline numbers for doorstep collection and assistance.

Note: This is to remind you that the municipal corporations have issued a warning that all payments and related information will be verified. If you attempt to provide incorrect information or withhold details, the exemption will be cancelled, and necessary legal action will be taken in accordance with the law.

Exemption/Concession Under Bihar house tax payment

Section 136 exempts these individuals from the liability to pay Bihar house tax payment:

• The State Government’s Devasthan Department. The Devasthan Department manages land or property.
• Any place or object intended for public worship or public purposes.
• Land designated for the disposal of dead bodies.
• This land is used solely by an educational institution for educational purposes.
• This property is used for the benefit of public libraries, parks, or museums.

Bihar Property Tax Rates

YEAR-WISE Bihar PROPERTY TAX RATE
Sl. No.	Particulars	Before 1993	1993 to 2012-13	Since 2013-14
1	Property tax	12.50%	2.50%	9% (Solely Property Tax)
2	Latrine Tax	10.00%	2.00%
3	Water tax	10.00%	2.00%
4	Education Cess	5.00%	1.25%
5	Health Tax	6.25%	1.25%
Total Property Tax Rate		43.75%	9.00%	9.00%

Patna Property Tax Payment

Property owners in Patna are required to pay municipal tax, which is managed by the Bihar Urban Development and Housing Department. Since property tax is levied annually, the Bihar house tax payment for the financial year in which the assessment takes place becomes due on April 1st.

The Patna Municipal Corporation has adopted an area-based method for assessing property and determining tax rates. This approach is both practical and legally enforceable. The Patna model offers a simplified assessment method based on three classification criteria: location, construction, and usage.

Mistakes to Avoid When Paying Bihar Property Tax

Managing property tax matters (commonly referred to as ‘Bihar holding tax’) in Bihar through your Urban Local Body (ULB) is a streamlined process; however, minor calculation errors or delays can lead to hefty penalties. Be sure to avoid these common mistakes when filing your tax or making Bihar property tax payment, whether in person or online:

• Missing the Early Bird Rebate: Bihar property tax is payable on April 1st of every financial year. If you pay your entire tax bill before June 30th, you will receive a 5% discount on the total amount. You will not be able to avail of any savings if you miss this deadline.
• Miscalculating the Carpet Area and ARV Factors: Unlike cities that use the total built-up area, Bihar house tax payment is determined based on the Annual Rental Value (ARV), which is derived from the carpet area (e.g., 70% of the built-up area for residential properties). Incorrect information may be filed due to misrepresenting the property’s road classification (main road, arterial road, or other roads) or failing to account for the occupancy multiplier (1.5 times) applicable when the property is tenanted.
• Concealing new construction or property modifications: If you make any alterations to your property or construct an additional floor, you must immediately inform the municipal authority. If an unregistered construction is discovered during an inspection, you will be liable to pay a penalty equal to the full difference in the tax amount.
• Burden of heavy penalty in the form of interest: Outstanding dues must be paid by September 30 of each financial year. From October 1, a steep penalty rate of 1.5% per month applies to the outstanding amount, effectively classifying you as a tax defaulter.
• Failure to verify the online receipt status: Completing an Bihar online tax payment transaction via the Bihar Municipality portal does not necessarily mean the process is finished. Ensure the transaction status changes from ‘Pending’ and immediately download your latest PID/holding receipt. Due to system delays, outstanding dues (arrears) may still appear in your account, even if the amount has already been debited from your bank.

Bihar Property Tax Contact Information

If you have queries regarding Bihar property tax, contact the PMC headquarter at Maurya Lok. You can find their contact information below:

Helpline Number: 18001218545

Contact No. 0612 – 2223791

Email: [email protected] / [email protected]

You can also visit their office at the following address:

The Patna Municipal Corporation – Second Floor,

Block-C, Maurya Lok Complex,

Budh Marg, Patna, Bihar – 800001

Summing Up Bihar Property Tax

Bihar property tax applies to the owners of all types of properties—whether residential or commercial. Residents can pay the tax either offline or online, according to their preference. However, it is advisable to check the current property tax rates. Be a responsible citizen and ensure that you pay your Bihar property tax on time.

Frequently Asked Questions