Gujarat Property Tax Online Payment 2025–26 | All Portals, Rates, Receipt & Exemptions

Q: How to pay property tax online in Gujarat?

To pay Gujarat property tax online: (1) Go to enagar.gujarat.gov.in for municipalities and Nagarpalikas. (2) Click Quick Pay → Property Tax Payment. (3) Select your ULB (Urban Local Body) from the dropdown. (4) Enter your tenement number, zone, ward number, and captcha. (5) Click Search to see the amount due. (6) Click Pay and choose debit card, credit card, net banking, or UPI. (7) Download and save your payment receipt. For Gram Panchayat property tax, visit the Gujarat Panchayat portal or the eGram Swaraj portal.

Q: What is the property tax formula in Gujarat?

Gujarat municipal corporations calculate property tax using the Annual Rental Value (ARV) formula: Property Tax = ARV × 20% × Tax Rate / 100. The ARV is calculated as: Carpet Area × Standard Tenement Rate (STR) per sq ft per month × Usage Factor × Age Factor. Additional levies are charged on top of the base tax: education cess (4%), fire tax (6%), drainage tax (4%), and solid waste management tax (3%) in most cities. Gram Panchayats typically charge 0.5% to 2% of ARV.

Q: What is the property tax rate in Gujarat?

Property tax rates in Gujarat vary by city and body. In Ahmedabad (AMC), residential tax rate is around 10%–20% of ARV. In Surat (SMC), the rate depends on zone and use. In Rajkot (RMC), the base rate is ₹3 per sq ft/month. Education cess is 25% of the base tax in most municipalities (Gujarat Education Cess Act 1962). For Gram Panchayats (Ghar Vero), the rate is typically 0.5%–2% of ARV. All rates are set by the local body and can change each year.

Q: How to download property tax receipt in Gujarat?

To download a property tax payment receipt in Gujarat: (1) Go to enagar.gujarat.gov.in. (2) Click on 'Payment Receipt' or the receipt download link on the homepage. (3) Enter your application number or payment reference number and date of birth or tenement number. (4) The receipt appears on screen. (5) Click Print or Download to save the PDF. For AMC, go to ahmedabadcity.gov.in and use the receipt download option in the property tax section.

Q: What is education cess on property tax in Gujarat?

Education cess on property tax in Gujarat is levied under the Gujarat Education Cess Act, 1962. It is charged as 25% of the base property tax amount in most municipalities. For example, if your base property tax is ₹1,000, you pay an additional ₹250 as education cess, making the total ₹1,250. This cess goes into the State Education Cess Fund for primary education development across Gujarat.

Q: What is the penalty for not paying property tax in Gujarat?

If you do not pay Gujarat property tax on time, a penalty of 18% annual interest is charged on the unpaid amount. A 0.50 paise notice fee is also added. Property tax is collected half-yearly: first half must be paid by 31 March, and the second half by 15 October. Municipalities can also issue notices, restrict property transactions, and in extreme cases initiate recovery proceedings.

Q: Are defence personnel exempt from property tax in Gujarat?

Under the Gujarat Municipalities Act and individual municipal body rules, defence personnel (serving and retired) may be eligible for property tax exemptions or concessions on their self-occupied residential property. The specific exemption varies by municipal corporation. Check with your local AMC, SMC, VMC, RMC, or municipal body for the current exemption rules applicable in your city. The exemption typically applies only to one self-occupied residential property registered in the defence personnel's name.

Q: How to pay Gram Panchayat property tax online in Gujarat?

To pay Gram Panchayat property tax (Ghar Vero) online in Gujarat: (1) Visit the official Gujarat Panchayat portal. (2) Select your district, taluka, and Gram Panchayat. (3) Enter your property ID or survey number. (4) Verify your name and property details. (5) Select the financial year(s) you want to pay for. (6) Make payment via UPI, debit card, credit card, or net banking. (7) Download your digital receipt. You can also check dues across multiple years and pay all pending years in a single transaction.

Property Tax in Gujarat | How It Works

In Gujarat, property tax is a mandatory annual levy on all buildings and land. It funds local services | roads, drainage, street lights, garbage collection, and civic maintenance. The authority collecting the tax depends on where your property sits.

If your property is inside a municipal corporation area | Ahmedabad, Surat, Vadodara, Rajkot, Bhavnagar, or Gandhinagar | the municipal corporation collects it. If you live in a town with a Nagarpalika, the Nagarpalika collects it. If you live in a village, the Gram Panchayat collects what is locally called Ghar Vero (house tax).

Gujarat has two billing cycles each year. The first half bill covers April to September. You must pay it before 31 March. The second half covers October to March. You must pay that before 15 October. Missing these dates triggers a penalty.

Three types of local bodies | three different systems: Municipal corporations (AMC, SMC, VMC, RMC, BMC, GMC) have their own dedicated portals. Nagarpalikas and smaller towns use the central eNagar Gujarat portal at enagar.gujarat.gov.in. Gram Panchayats use the Gujarat Panchayat portal for Ghar Vero collection.

The base for calculating the tax is either the Annual Rental Value (ARV) or the Net Annual Value (NAV) of the property. Each local body sets its own rates, zone factors, and multipliers. The resulting tax figure is then topped up with education cess, fire tax, drainage tax, and solid waste management charges.

All Portals | City by City

Each city and local body has a specific portal or process. Use the correct one for your location to avoid confusion and failed payments.

Ahmedabad

AMC | Amdavad Municipal Corporation

ahmedabadcity.gov.in

Dedicated AMC portal. Also accepts payments via PayTM and net banking.

Surat

SMC | Surat Municipal Corporation

suratmunicipal.gov.in

13–14 digit tenement number required. Online calculator available.

Vadodara

VMC | Vadodara Municipal Corporation

vmc.gov.in

SAS (Self-Assessment Scheme) portal for property tax filing and payment.

Rajkot

RMC | Rajkot Municipal Corporation

rmc.gov.in / rmcegov.gov.in

6% rebate for early payment. SAS-based self-assessment portal.

Bhavnagar

BMC | Bhavnagar Municipal Corporation

bmcgujarat.com / services.bmcgujarat.com

Android app "Bhavnagar Municipal Corporation" also available for payments.

Gandhinagar

GMC | Gandhinagar Municipal Corporation

gandhinagarmunicipal.com / eNagar Gujarat

GMC portal and eNagar Gujarat both accept Gandhinagar payments.

Junagadh

Junagadh Municipal Corporation

junagadhmunicipal.org

Dedicated portal for Junagadh city property tax.

Jamnagar

Jamnagar Municipal Corporation

mcjamnagar.com

Separate dedicated portal for Jamnagar city.

All Nagarpalikas

eNagar Gujarat | Central Portal

enagar.gujarat.gov.in

Covers 170+ Nagarpalikas and smaller towns. Himatnagar, Palanpur, Patan, Anand, Anjar, and more.

All Villages

Gram Panchayat | Ghar Vero

Gujarat Panchayat Portal / eGram Swaraj

House tax for all Gujarat villages and gram panchayat areas.

How to Pay via eNagar Gujarat Portal

The eNagar Gujarat portal at enagar.gujarat.gov.in is the central payment platform for Nagarpalikas, smaller town municipalities, and some municipal corporations in Gujarat. It covers Gandhinagar, Himatnagar, Palanpur, Patan, Anand, Anjar, and over 170 other urban local bodies.

1

Go to enagar.gujarat.gov.in
Open the official eNagar Gujarat portal. Use Google Chrome or Firefox. Clear cache if the page loads slowly.
2

Click Quick Pay
On the homepage, click the "Quick Pay" option. Then select "Property Tax Payment" from the list of services.
3

Select your ULB name
Choose your Nagarpalika, municipality, or municipal corporation from the dropdown list. This is called the Urban Local Body (ULB) selection.
4

Enter your property details
Enter your tenement number, zone, ward, and old tenement number (if applicable). These details are on your last property tax bill. Enter the captcha code shown and click Search.
5

Check dues and click Pay
The next screen shows your property details and the amount due. Check that the details match your property. Click the Pay button.
6

Choose payment method
Select debit card, credit card, net banking, or UPI. Enter your payment details and confirm the transaction.
7

Download your receipt
After payment completes, the receipt appears on screen. Download and save it immediately. To get it later, go to the eNagar homepage and click "Payment Receipt." Enter your payment reference number.

What you need before you start: Keep your tenement number ready. This is your property identification number assigned by your local body. It appears on your old property tax bill. Without this number, the portal cannot locate your property record. If you do not have your old bill, call your local Nagarpalika office or visit in person to get it.

Ahmedabad AMC Property Tax Online

Ahmedabad property owners pay through the AMC portal at ahmedabadcity.gov.in. The AMC also has a separate eGovAMC platform for property tax management.

After registration on the AMC portal, you can link all your property tax numbers and professional tax numbers in a single account. This makes it easier to manage multiple properties from one login.

AMC Property Tax | Key Facts

Tax calculated on Annual Rental Value (ARV) basis
Residential tax rate is approximately 10%–20% of ARV depending on zone and property type
Education cess is 25% of the base tax, levied under the Gujarat Education Cess Act 1962
Fire tax, drainage tax, and solid waste management charges are added separately
AMC accepts payment online, at AMC offices, and through authorised collection centres
Tax bills are generated twice a year | April and October

Anjar and Dholera properties: Anjar property tax (Anjar Nagarpalika) and Dholera property tax (Dholera municipality) are both covered under the eNagar Gujarat portal. Go to enagar.gujarat.gov.in, select your ULB name from the dropdown, and follow the same steps as described in the eNagar section above.

Surat SMC Property Tax Online

Surat property owners pay at suratmunicipal.gov.in. SMC uses a 13–14 digit tenement number unique to each property. You can find this on your previous tax bill or at the SMC office.

The SMC portal has a built-in property tax calculator. You can estimate your annual dues before payment. SMC also offers an online grievance system if you disagree with the assessed amount. Surat residents can pay online or at authorised Easy Bill Pay counters across the city.

Surat Property Tax | Zone Rates

Surat is divided into zones. The tax rate per square foot varies by zone and property use (residential or commercial). Commercial properties attract a higher rate than residential properties. New constructions use the current year's rate. Older buildings may get an age factor concession in the ARV calculation.

Vadodara VMC Property Tax Online

Vadodara property owners pay at vmc.gov.in. VMC uses a Self-Assessment Scheme (SAS) where property owners assess their own property tax based on official guidelines and pay accordingly.

The VMC SAS system works by having the owner calculate tax using the area, usage, building type, zone, and age of the property. The calculation follows a standardised formula. VMC verifies the self-assessment periodically. If the declared value is too low, VMC can revise the assessment and recover the difference.

Vadodara property owners can pay online via the VMC portal, or offline at VMC wards and collection centres. For Anand city (Anand Nagarpalika), the eNagar Gujarat portal handles payments, not VMC.

Rajkot RMC Property Tax Online

Rajkot property owners pay at rmc.gov.in or rmcegov.gov.in. The Rajkot Municipal Corporation uses a SAS-based system similar to Vadodara.

RMC offers a 6% early payment rebate | the highest among Gujarat's major municipal corporations. Pay your first half-year bill before 31 March to get this discount automatically applied.

RMC's tax calculation uses a base rate of ₹3 per sq ft per month, adjusted by zone factor (0.80x to 1.45x), usage factor, building type, occupancy status, and age depreciation (up to 48% for very old buildings). The base 20% tax rate applies to the adjusted annual value. Education cess (4%), fire tax (6%), drainage tax (4%), and solid waste management tax (3%) are then added.

Bhavnagar BMC Property Tax Online

Bhavnagar property owners pay at bmcgujarat.com or through services.bmcgujarat.com. BMC Gujarat should not be confused with Brihanmumbai Municipal Corporation | in Gujarat context, BMC stands for Bhavnagar Municipal Corporation.

BMC also has a dedicated Android mobile application named "Bhavnagar Municipal Corporation." Download it from the Play Store to pay property tax, check dues, and download receipts from your phone. The BMC EDP (Electronic Data Processing) department handles all technical queries for online payments.

Gandhinagar GMC Property Tax Online

Gandhinagar property owners can pay at gandhinagarmunicipal.com or through the eNagar Gujarat portal at enagar.gujarat.gov.in. Gandhinagar is listed as an eligible ULB on the eNagar Quick Pay system.

The GMC portal also allows you to check your property card, verify assessment history, and file objections online. Gandhinagar being the state capital has well-maintained digital records for most properties.

Gram Panchayat Property Tax | Ghar Vero Online in Gujarat

In villages across Gujarat, Gram Panchayats collect a property tax called Ghar Vero (house tax). Traditionally collected in person at the Panchayat office, this is now available online through the digital Gram Panchayat system.

How to Pay Ghar Vero Online

1

Visit the Gujarat Panchayat portal
Go to the official Gujarat Gram Panchayat website or the eGram Swaraj portal for rural property tax payments.
2

Select district, taluka, and Gram Panchayat
Choose your district from the list, then your taluka, and finally your specific Gram Panchayat by name.
3

Enter your property details
Enter your property ID or survey number. The portal displays your property owner name and all registered property details for verification.
4

Select financial year and check dues
Choose the financial year or years you want to pay for. The portal shows the total amount due including any pending years and accumulated dues.
5

Pay and download receipt
Pay via UPI, debit card, credit card, or net banking. Download and save your digital receipt after the transaction confirms.

Gram Panchayat Tax Rate

Gram Panchayat property tax rates in Gujarat typically range from 0.5% to 2% of the Annual Rental Value (ARV) of the property. The formula is:

Gram Panchayat Tax = Tax Rate × Annual Rental Value (ARV)

ARV = Estimated annual rent value of the property

Tax Rate = 0.5% to 2% (varies by Gram Panchayat resolution)

The Gram Panchayat itself sets the rate each year through a formal resolution. Rates can differ from one panchayat to the next. Contact your Gram Panchayat sarpanch or secretary to confirm the exact current rate for your village.

Key advantage of online Ghar Vero payment: You can pay dues for multiple financial years in a single transaction. If you missed paying for two or three years, select all the pending years and pay them together in one go. The digital receipt works as valid proof of payment for all selected years.

Property Tax Rates in Gujarat

There is no single rate across all of Gujarat. Each local body sets its own rates, and rates can differ by property zone, usage type, and building age.

Local Body	Base Tax Approach	Additional Levies	Early Payment Rebate
AMC (Ahmedabad)	ARV × 10%–20%	Education cess (25% of base), fire tax, drainage	Check AMC portal
SMC (Surat)	ARV × zone rate	Education cess, fire tax, solid waste	Check SMC portal
VMC (Vadodara)	SAS self-assessment on ARV	Education cess, fire tax	Check VMC portal
RMC (Rajkot)	₹3/sq ft/month × factors × 20%	Education cess (4%), fire (6%), drainage (4%), SWM (3%)	6% for early payment
BMC (Bhavnagar)	ARV-based	Education cess, other levies	Check BMC portal
GMC (Gandhinagar)	ARV-based	Education cess and local levies	Check GMC portal
Nagarpalika (eNagar)	ARV-based as per local rules	Education cess applies	Varies
Gram Panchayat (Ghar Vero)	0.5%–2% of ARV	Usually no additional cess	Usually not offered

How to Calculate Property Tax | ARV Formula

Most Gujarat municipal corporations use the Annual Rental Value (ARV) method. The formula is standardised but the input factors vary by city.

Step 1 | Calculate ARV:

ARV = Carpet Area × Standard Tenement Rate (STR per sq ft/month)

× Usage Factor × Building Type Factor × Age Factor × Zone Factor

Step 2 | Calculate base property tax:

Base Tax = ARV × 20% × Tax Rate / 100

Step 3 | Add levies:

Total = Base Tax + Education Cess + Fire Tax + Drainage Tax + SWM Tax

Factor Definitions

Factor	What It Means	Typical Range
Usage Factor	Residential, commercial, industrial, or open land	0.22x (open land) to 2.60x (commercial)
Building Type Factor	RCC pucca, semi-pucca, kutcha	0.8x to 1.2x typically
Occupancy Factor	Self-occupied, rented, or vacant	1.00x (self), 1.22x (rented), 0.60x (vacant)
Age Factor	Depreciation for older buildings	Up to 48% depreciation for very old structures
Zone Factor	Location within the city \| core, peripheral, etc.	0.80x to 1.45x

Online calculators for AMC (Ahmedabad), SMC (Surat), VMC (Vadodara), and RMC (Rajkot) are available on their respective portals. Use the official calculator for your city to get an accurate estimate before paying.

Important: The formula above is a standard reference. Each municipal corporation may apply factors differently. Always use your specific city's official calculator or check the bill generated on the portal. Self-assessed amounts that differ significantly from the official assessment can lead to penalties.

Education Cess on Property Tax in Gujarat

Education cess is a surcharge added on top of your base property tax. It has been levied in Gujarat under the Gujarat Education Cess Act, 1962.

In most Gujarat municipalities and Nagarpalikas, the education cess is 25% of the base property tax. This means for every ₹100 of base tax, you pay ₹25 extra as education cess. So your total including cess would be ₹125.

In Rajkot Municipal Corporation, the education cess is 4% of the annual value | charged separately from the base rate. In other cities it is typically calculated as a percentage of the base tax. The amount collected goes into the State Education Cess Fund under the Gujarat Education Cess Act for primary education development.

The cess appears as a separate line item on your tax bill. You cannot opt out of it. It is a mandatory component of the total property tax liability.

Is education cess the same as GST or service tax? No. Education cess on property tax is a state-level local body charge under Gujarat state law. It is separate from GST, which is a central tax. GST does not apply to ownership of residential properties. Service tax (pre-GST regime) also did not directly apply to the annual property tax itself | only to certain real estate transactions and construction services.

Exemptions | Defence Personnel, Women, and Other Categories

Several categories of property owners in Gujarat may qualify for full or partial exemption from property tax. The rules vary by local body.

Defence Personnel Exemption

The Gujarat Municipalities Act provides for property tax exemptions and rebates for defence personnel. The specific exemption available to defence personnel | serving or retired | depends on which local body governs your property.

Generally, the exemption applies to one self-occupied residential property registered in the name of the serving or retired armed forces member. Properties used for commercial purposes or rented to others typically do not qualify for this exemption.

To claim the exemption, submit an application to your local municipal corporation or Nagarpalika along with your service documents or ex-serviceman certificate. The exemption is not automatically applied. You must apply for it every financial year or when your status changes.

Other Common Exemptions in Gujarat Municipalities

Category	Typical Exemption	Condition
Places of worship	Full exemption	Not used for commercial purposes
Government buildings	Full or partial (varies)	Used for public administrative purpose
Schools and colleges	Concession or full exemption	Government-run or grant-in-aid institutions
Charitable institutions	Partial concession	Registered and non-commercial
Defence personnel	Full or 50% rebate	Self-occupied residential, one property only
Widows (some cities)	Concession (varies)	Self-occupied, income below threshold
Senior citizens (some cities)	Concession (varies)	Varies by municipal body resolution

Key point on exemptions: Exemptions are not uniformly applied across all Gujarat local bodies. What applies in AMC Ahmedabad may differ from VMC Vadodara or a Nagarpalika. Always confirm the current exemption rules with your specific local body before assuming you qualify. File the exemption application separately from your regular tax payment.

How to Download Property Tax Payment Receipt in Gujarat

Keep your receipt safe | it is proof of payment for any property transaction, loan application, or government verification.

Download Receipt from eNagar Gujarat

1

Go to enagar.gujarat.gov.in
Open the official eNagar portal homepage.
2

Click "Payment Receipt" on the homepage
The receipt download link appears on the eNagar homepage. Click it.
3

Enter your payment reference number
Enter the transaction reference or application number from your payment confirmation. This was displayed when you completed payment and sent to your registered mobile or email.
4

Download or print the receipt
The receipt opens as a PDF. Click Download or use your browser's print function to save it. This receipt is valid as official proof of payment.

Download Receipt from AMC Ahmedabad

Go to ahmedabadcity.gov.in. Navigate to the property tax section. Log in to your AMC account. Go to "View Payment History" or "Download Receipt." Select the financial year and property number. Download the PDF receipt.

Receipt for Gram Panchayat Ghar Vero

After payment on the Gujarat Panchayat portal, a digital receipt is generated immediately. Download and save it on the same screen. To retrieve it later, log in with your property ID and check your payment history in the portal's transaction section.

Lost your receipt? If you cannot find your receipt, visit your municipal corporation office or Nagarpalika with the approximate date of payment and your property ID. The back-end system records all online transactions. They can print a duplicate receipt for you.

Penalty for Non-Payment of Property Tax in Gujarat

Gujarat municipalities take non-payment seriously. Missing the due date costs you more each day the payment remains pending.

Charge	Rate	Notes
Late payment interest	18% per annum	Charged on the outstanding tax amount from the due date
Notice fee	0.50 paise per notice	Charged when a demand notice is issued for non-payment
Education cess on dues	25% of base tax (included in total)	Accumulates with interest on unpaid amount

Beyond financial penalties, persistent non-payment gives the municipality the legal authority to issue attachment notices on the property. This can block sale, mortgage, or transfer of the property. Courts can also be approached by the municipal body for recovery of dues in extreme cases.

Due dates | mark your calendar: First half (April–September): Pay before 31 March. Second half (October–March): Pay before 15 October. If you miss both dates, the full year's tax plus 18% annual interest accumulates. Pay as early as possible to minimise penalties. Some corporations like RMC also offer early bird rebates to encourage advance payment.

Gujarat Property Tax Rules | Key Points

Property tax in Gujarat is governed by the Gujarat Municipalities Act, individual municipal corporation acts (like the Bombay Provincial Municipal Corporations Act, 1949, as adopted by Gujarat for its major cities), and the Gujarat Panchayats Act for rural areas.

Who Pays Property Tax?

The primary responsibility lies with the owner of the property. If the property is rented, the owner remains responsible for paying the tax | not the tenant | unless there is a specific written agreement transferring that responsibility, which must be registered with the local body.

New Constructions

When you complete a new construction, you must report it to your local municipal body within 90 days. The property is then assessed and added to the tax register. Failing to report a new construction and receiving demand later results in back-taxes being charged from the date of completion, plus interest.

Nagarpalika Property Tax Rules | Non-Payment Punishment

If a property owner in a Nagarpalika area does not pay within the stipulated time, the Nagarpalika can issue a distress warrant. The officer can attach movable property of the defaulter. In extreme cases, the Nagarpalika can apply to the civil court for recovery. The property itself can be legally encumbered, preventing sale or transfer.

Property Gift Tax in Gujarat

There is no separate property gift tax in Gujarat as such. When a property is gifted, stamp duty applies on the gift deed. The rate is the same as for a sale | currently a flat 4.9% for males and 4.9% for females in Gujarat (women get a concession of 1% in some transactions, bringing it to 3.9%). Registration charges are additional. After the gift deed is registered, the property tax liability shifts to the new owner (donee) from the next billing cycle.

Property Tax and Real Estate Transactions

When buying property in Gujarat, always verify that all property tax dues are cleared. The seller must provide a No-Due Certificate from the municipal body before registration. Without this, the buyer inherits pending tax liability.

For property purchase, stamp duty in Gujarat is currently 4.9% of the agreement value or guidance value, whichever is higher. Registration charges are 1% of the agreement value (maximum ₹30,000). These are one-time costs at purchase and are separate from the annual property tax.

Service tax and GST on property purchase in Gujarat: GST applies to under-construction properties at 5% for residential and 12% for commercial (before input tax credit). For completed (ready-to-move) properties with Occupancy Certificate, GST does not apply. Stamp duty and property tax are state-level charges and exist independently of GST. From 2026 onwards, verify the current GST rate for under-construction properties with your builder, as the rate structure may have changed.

7/12 Records and Property Ownership

For rural properties, the 7/12 (Satbara) extract is the primary proof of land ownership in Gujarat. It records the owner's name, survey number, and land use. Before paying Gram Panchayat tax, ensure your name appears correctly on the 7/12 record. To check your 7/12 online, visit our Gujarat Land Records 7/12 guide. For any land mutation or name update, read our Land Mutation Gujarat Online Apply guide.

Ready to Pay Your Gujarat Property Tax?

Use the right portal for your area. Pay before the due date to avoid penalties.

eNagar | Nagarpalika & ULBs AMC | Ahmedabad SMC | Surat VMC | Vadodara

Frequently Asked Questions

How to pay property tax online in Gujarat?

Go to enagar.gujarat.gov.in for Nagarpalika areas. Click Quick Pay → Property Tax Payment. Select your ULB, enter your tenement number, zone, and ward. Click Search. Check the amount. Click Pay. Choose debit card, credit card, net banking, or UPI. Download your receipt. For AMC Ahmedabad, use ahmedabadcity.gov.in. For SMC Surat, use suratmunicipal.gov.in. For VMC Vadodara, use vmc.gov.in. For RMC Rajkot, use rmc.gov.in.

What is the property tax formula in Gujarat?

Property Tax = ARV × 20% × Tax Rate / 100. ARV (Annual Rental Value) = Carpet Area × Standard Tenement Rate × Usage Factor × Age Factor × Zone Factor. Additional charges | education cess (25% of base tax or 4% separately in some cities), fire tax (6% in Rajkot), drainage tax (4%), and solid waste management tax (3%) | are added to the base tax. Gram Panchayats charge 0.5%–2% of ARV directly.

How to download property tax receipt in Gujarat?

Go to enagar.gujarat.gov.in. Click "Payment Receipt" on the homepage. Enter your payment reference number and relevant property details. The receipt appears on screen. Download as PDF. For AMC, log in to ahmedabadcity.gov.in and go to Payment History. For Gram Panchayat receipts, log in to the Gujarat Panchayat portal and access your transaction history.

What is education cess on property tax in Gujarat?

Education cess is an additional charge on your property tax bill under the Gujarat Education Cess Act, 1962. In most municipalities, it is 25% of the base property tax. In Rajkot, it is 4% of the annual value as a separate levy. The amount goes into the State Education Cess Fund for primary education development. It appears as a separate line on your tax bill and cannot be avoided.

What is the penalty for not paying property tax in Gujarat?

Late payment attracts 18% annual interest on the unpaid amount. A 0.50 paise notice fee is also charged per demand notice. First-half payment is due by 31 March. Second-half payment is due by 15 October. Persistent non-payment can result in attachment of the property, blocking of sale or mortgage, and legal recovery proceedings by the municipality.

How to pay Gram Panchayat property tax online in Gujarat?

Visit the Gujarat Panchayat portal. Select your district, taluka, and Gram Panchayat. Enter your property ID or survey number. Verify your details. Choose the financial year(s). Pay via UPI, debit card, credit card, or net banking. Download your digital receipt. You can pay multiple pending years in one transaction. The tax (Ghar Vero) rate is typically 0.5%–2% of the Annual Rental Value set by the Panchayat each year.

Are defence personnel exempt from property tax in Gujarat?

Gujarat municipal bodies provide property tax exemptions or rebates for defence personnel (serving and retired) on self-occupied residential properties. The specific rules vary by city. The exemption typically covers one residential property registered in the serviceman's name. Submit an application with your service documents to your local AMC, SMC, VMC, BMC, GMC, or Nagarpalika. The exemption must be applied for separately each year | it is not automatic.

What is the property tax rate in Gujarat?

Rates vary by city. In Ahmedabad (AMC), residential rate is approximately 10%–20% of ARV. In Rajkot (RMC), the base rate is ₹3/sq ft/month applied to a 20% tax rate plus additional levies. Gram Panchayats charge 0.5%–2% of ARV. Additional levies (education cess, fire tax, drainage tax, solid waste management) are added on top of the base tax in most municipal areas. There is no uniform statewide rate | each local body sets its own.

What is BMC Gujarat property tax?

In Gujarat, BMC refers to Bhavnagar Municipal Corporation | not Brihanmumbai Municipal Corporation. Pay Bhavnagar city property tax at bmcgujarat.com or through services.bmcgujarat.com. BMC also has an Android app for mobile payments. For technical support, contact the BMC EDP department. Do not confuse this with Mumbai's BMC portal.

How does service tax apply to property purchase in Gujarat?

Service tax was replaced by GST in 2017. GST now applies to under-construction properties at 5% for residential (without input tax credit) and 12% for commercial. Ready-to-move properties with an Occupancy Certificate are exempt from GST. Stamp duty is 4.9% of the property value. Annual property tax is separate and paid to your local body. These are all distinct charges | none replace the others.

What is the tenement number in Gujarat property tax?

The tenement number is a unique property identification number assigned by your local body (AMC, SMC, VMC, RMC, BMC, Nagarpalika, etc.) to your property. It is 13–14 digits in most cities. You need this number to pay online. Find it on your old property tax bill. If you do not have an old bill, visit the municipal corporation office with your property address or survey number to get it.

Sources and References

eNagar Gujarat Official Portal | enagar.gujarat.gov.in
National Government Services Portal | services.india.gov.in (Gujarat property tax listing)
AMC Ahmedabad | ahmedabadcity.gov.in
SMC Surat | suratmunicipal.gov.in
VMC Vadodara | vmc.gov.in
RMC Rajkot | rmc.gov.in / rmcegov.gov.in
BMC Bhavnagar | bmcgujarat.com
Gujarat Education Cess Act, 1962 | Government of Gujarat Legislative Department
Gujarat Municipalities Act | Urban Development and Urban Housing Department, GoG
Rajkot Property Tax Calculator | tools.realestate (RMC self-assessment guidelines)

Last reviewed: June 2025. Information is subject to change. Always verify rates and deadlines on your specific local body's official portal before payment.

Gujarat Property Tax Online Payment 2025–26 | Every Portal, Rate & Rule in One Place