BBMP taxes a Bengaluru flat under the Unit Area Value Self-Assessment Scheme, with depreciation claimed once per block period and a 5% discount for early payment. On the purchase side, an under-construction Bengaluru flat is taxed under GST's metro carpet-area rule (₹45 lakh cap, 60 sq m carpet area), and a builder who misses possession owes interest set by Karnataka's own RERA Rules, not a number this page can quote for you.
How BBMP actually computes your property tax
Bengaluru is one of the few Indian metros where the municipal body has published the mechanics of its own tax system in writing. BBMP's Unit Area Value (UAV) Self-Assessment Scheme FAQ confirms three specific rules a Bengaluru owner should check before self-assessing: depreciation is available under UAV, it is calculated on a calendar-year basis, and it can be claimed only once per block period — not every year automatically. A car park area, when measured separately from the built-up area, is charged at 50% of the zone-and-status rate rather than the full rate.
- ·Depreciation: calendar-year basis, claimable once per block period, per BBMP's own FAQ.
- ·Early-payment discount: 5% if tax is paid at the current prescribed UAV rate before the due date.
- ·Belated payment for years before 2016-17: penal interest of 2% per month.
- ·Car park charged separately from built-up area: 50% of the zone/status (tenanted or owner-occupied) rate.
What BBMP's FAQ does not publish is a zone-wise per-square-foot UAV rate table or a confirmed "20% + 24% cess" style formula that several aggregator sites repeat — that specific breakdown is not stated in the department's own document, so this page does not restate it. Confirm your ward's current UAV rate directly on the BBMP portal before you self-assess.
GST on an under-construction Bengaluru flat
Bengaluru is named as a metropolitan city under CBIC's affordable-housing definition: a flat qualifies for the 1% effective GST rate (no input tax credit) only if its carpet area is up to 60 sq m and its value is up to ₹45 lakh. Above either threshold, the flat is taxed at the standard 5% effective rate (also without ITC), confirmed in the underlying rate notification text.
GST stops applying once the entire consideration is paid after the completion certificate is issued or after first occupation, whichever is earlier — the exemption trigger set out in Schedule II, clause 5(b) read with Schedule III, entry 5 of the CGST Act. A ready-to-move-in resale flat in an already-occupied Bengaluru building is outside GST entirely on this basis.
If your Bengaluru builder misses the possession date
Karnataka's own RERA Rules, Rule 16, fix the interest a promoter owes an allottee for delay — and the allottee owes a promoter for a payment default — at the State Bank of India's highest Marginal Cost of Lending Rate (MCLR) plus two percentage points, replaced by whatever benchmark lending rate SBI fixes if it stops publishing an MCLR. This page does not quote a current MCLR figure, because SBI revises it periodically and a stale number here would misstate what you are actually owed; check SBI's published MCLR before you compute the rupee interest.
Two figures this page will not publish for Bengaluru: the Karnataka Stamp and Registration Department (Kaveri Online Services) sets the state's stamp duty and cess rates directly, but this article cites only the RERA and property-tax sources above and leaves the stamp-duty rate to the calculator on this page rather than restating a percentage here. The Bengaluru Development Authority's own mandate and jurisdiction could not be confirmed from a reachable source this session, so it is named only, without a linked claim.
Methodology
Property-tax mechanics are quoted from BBMP's own published FAQ PDF. GST figures are the CBIC rate update and the underlying rate notification, cross-read with Schedule II/III of the CGST Act, 2017, for the completion-certificate exemption. The worked GST example is arithmetic on those two published thresholds applied to two hypothetical carpet areas and prices. The RERA delay-interest rule is quoted directly from Karnataka's own gazetted Real Estate (Regulation and Development) Rules, 2017.
Sources
- BBMP — FAQs, Property Tax (Unit Area Value / SAS) — accessed 2026-09-21
- CBIC — GST: An Update (affordable-housing definition) — accessed 2026-09-21
- GST Council Secretariat — Notification No. 11/2017-Central Tax (Rate), as amended — accessed 2026-09-21
- CBIC — CGST Act, 2017, Schedule III (Section 7) — accessed 2026-09-21
- CBIC — CGST Act, 2017, Schedule II (Section 7) — accessed 2026-09-21
- Government of Karnataka — Karnataka RERA Rules, 2017 (Rule 16) — accessed 2026-09-21