# MCGM Property Tax Mumbai, From Abroad | 66 MG Road

By Saurabh Garg, founder·11 min read·Published 2026-06-11
# MCGM property tax in Mumbai, 2026-27

**Mumbai property tax is paid to MCGM at ptaxportal.mcgm.gov.in using your Property Account Number, the identifier printed on the bill. The tax is worked out on capital value, not on rent, so an empty flat is billed the same as a let one. The first half of 2026-27 falls due on 30 June 2026 and the second half on 31 December 2026, and an unpaid amount carries 2% a month. Residential units of 500 sq ft carpet area or less inside Mumbai municipal limits pay nothing, an exemption in force since 1 January 2022 and covering about 14.98 lakh homes. This page has the steps, the exemption boundary, and the four failures that hit an owner paying from outside India.**

Verified against MCGM sources on 10 August 2026, for assessment year 2026-27.

## The numbers, in one table

|  | 2026-27 |
| --- | --- |
| Portal | ptaxportal.mcgm.gov.in |
| Identifier needed | Property Account Number, printed on the bill. Without it, search by ward and address |
| Assessment basis | Capital value |
| First-half due date | 30 June 2026 |
| Second-half due date | 31 December 2026 |
| Penalty on arrears | 2% per month on the outstanding amount |
| Exempt | Residential units up to 500 sq ft carpet area, since 1 January 2022 |
| 501 to 700 sq ft | A 60% concession was cleared by the civic house in 2018 and is still awaiting state approval |
| Ready reckoner rates | No revision for 2026-27. Rates from 1 April 2026 hold at the previous year's level |
| Statutory window before action | 90 days from the bill, then a 21-day final notice |
| Navi Mumbai | A different corporation. NMMC bills at nmmc.gov.in |

Two lines there catch owners out. The 2% is a month, not a year, so twelve months of silence adds a quarter to the bill. And Navi Mumbai is not Mumbai for this purpose. An owner in Vashi or Airoli who searches the MCGM portal will find nothing, because NMMC holds that record.

## The 500 sq ft exemption, and where it stops

Residential units with a carpet area of 500 sq ft or less, inside Brihanmumbai municipal limits, pay no property tax. The state directed it in 2022, MCGM applies it, and it costs the corporation around ₹400 crore a year across 14.98 lakh units.

Who it covers: the flat is residential, the carpet area is 500 sq ft or under, and it sits inside the BMC area.

Who it does not cover:

- Anything commercial. A shop or an office of 400 sq ft pays in full.

- A flat measured at 520 sq ft carpet. The line is hard, and there is no taper below it.

- Navi Mumbai, Thane, Mira-Bhayandar and the rest of MMR. Each corporation sets its own rules.

- Arrears from before 1 January 2022. The exemption runs forward, not backward.

Carpet area is the measure, not built-up and not the saleable figure in your builder's brochure. Owners who assume the brochure number apply the wrong test to their own flat.

The 501 to 700 sq ft band is where the noise is. A 60% concession for that band cleared the civic house in 2018 and has never received state approval. On 4 March 2026 the BMC General Body passed a fresh motion to lift the exemption limit from 500 sq ft to 700 sq ft, which would bring in about 2 lakh more units and cost a further ₹300 crore a year. That motion also needs the state Urban Development department. Until the state signs, a 620 sq ft flat pays the full bill. Do not withhold payment on the strength of a headline.

## How the tax is calculated under capital value

MCGM moved off rateable value to capital value. Capital value starts from the ready reckoner rate for your location, multiplied by carpet area, then adjusted by four factors: type of construction, age of the building, the floor you are on, and how the unit is used. The tax is a percentage of that capital value, and the percentage differs for residential and commercial use.

Two consequences follow, and both matter to an owner abroad.

Rent is not in the formula. A vacant flat and a tenanted flat of the same size, age and floor carry the same tax. Leaving a Mumbai flat empty saves you nothing on this bill.

Ready reckoner rates feed the base. Maharashtra held ready reckoner rates at status quo from 1 April 2026, so the base did not move this year. The year a revision lands, your capital value moves with it and the bill follows without any change in the tax rate itself.

Usage is the factor that goes stale. If the record still shows self-occupied residential and you have let the flat to a company on a leave and licence, the assessment is wrong and the correction is recoverable from you.

## How to pay MCGM property tax online

- Go to ptaxportal.mcgm.gov.in and open the citizen portal.

- Enter your Property Account Number and the captcha. No account number, no payment.

- If you do not have it, use the search option with your ward and the property address. It is also printed on any old bill and on the society's records.

- Read the bill before paying. Check carpet area, usage, and the period the bill covers. An arrears line will show as a separate figure from the current demand.

- Choose the half-year or the full year.

- Pay by net banking, debit card, credit card or UPI. An NRO account net banking login is the route that works from overseas.

- Download the receipt as a PDF. The portal issues it against the Property Account Number, so you can pull it again later from any device.

- File it by financial year. You will need it twice: at your Indian tax filing, and at sale.

Navi Mumbai owners do the same at nmmc.gov.in against the NMMC property code.

## Paying from outside India

Four ways this breaks, and none of them appear in a local guide, because nobody writing one has tried to clear a Mumbai bill from Dubai at 1am.

### The OTP goes to a dead Indian mobile

Bank authentication, and several portal flows, send a one-time password to the number on record. When that is a number you gave up in 2014, you cannot finish the transaction and you cannot reset it from abroad without the number. Fix the registered mobile in April, before the June date, not on 29 June.

### Foreign cards get declined

Indian municipal gateways run through domestic acquirers and turn down non-Indian cards, often after you have gone through three screens. Net banking from an NRO account works. UPI linked to an NRO account works. Keep one live NRO netbanking login for this job and nothing else.

### The money leaves and no receipt appears

This happens and the payment is seldom lost. Do not pay a second time. Wait 48 hours, pull up the Property Account Number again, and see whether the credit has posted. If it has not, raise a grievance with the bank reference number and take it to your bank the same week. A duplicate payment turns into a refund case that runs for months from another time zone.

### Nobody is holding the receipts

An owner who paid every year and kept nothing is in the same position at closing as one who never paid. Your buyer's lawyer will ask for several years of receipts, and so will any bank lending against the flat. The same gap shows up with society dues, which is covered in the guide to [society maintenance bills for a remote owner](/guides/society-maintenance-bills-khata-remote-owner). One folder, one PDF per year, stored where you can reach it.

## Why the receipt matters on your Indian return

If the Mumbai flat is let out, the municipal tax you paid during the financial year comes off gross annual value before the 30% standard deduction under Section 24. Two conditions attach: the tax has to be paid rather than billed, and it has to be borne by you as owner rather than by the tenant.

For an NRI landlord this is money. Rent to an NRI is already subject to TDS at source, so your Indian tax position at filing is a reclaim exercise, and every deduction you can prove reduces what stays with the department. A missing receipt is an unclaimed deduction. The mechanics across cities are in the guide to [paying India property tax from abroad](/guides/pay-india-property-tax-from-abroad).

## What happens after years of arrears

Arrears attach to the property, not to the person, and they compound at 2% a month. MCGM has a defined escalation and it uses it.

The bill is payable within 90 days. After that MCGM issues a final warning notice with a 21-day deadline. Beyond that the corporation can disconnect water supply, attach the property under Section 203 of the Mumbai Municipal Corporation Act 1888, and auction attached assets. Since 2010 MCGM has attached 3,322 properties carrying ₹3,438 crore of dues, and in late 2024 it moved on the ten largest defaulters over ₹600 crore.

The wider damage arrives sooner than the auction. A buyer's lawyer finds the arrears in diligence and either walks or takes the amount plus a margin off your price. A bank refuses a loan against the flat. Transfer of the record to a new owner stalls, which is the same wall described in the guide to [khata and mutation for a remote owner](/guides/khata-mutation-remote-owner).

Sitting on several years from abroad, the route is short. Pull the Property Account Number, take the full outstanding figure the portal displays including penalty, clear it in one transaction, download the receipt, then start the record correction. Trying to argue a penalty down from overseas with nobody standing in the ward office is not a plan.

## FAQ

**Do NRIs pay a higher rate of property tax in Mumbai?**
No. MCGM property tax attaches to the property and its capital value. There is no NRI rate, no surcharge and no separate exemption. Residency changes your income tax position on the rent, not this bill.

**My flat is 480 sq ft. Do I still get a bill?**
MCGM issues a bill showing the exemption applied, and the amount payable comes to zero for the exempt components. Keep it. It is the document that proves the exemption was applied in that year, and it costs nothing to download.

**Has the exemption limit gone up to 700 sq ft?**
Not in law. The BMC General Body cleared the proposal on 4 March 2026 and it sits with the state Urban Development department. The 60% concession for the 501 to 700 sq ft band has been waiting on the same department since 2018. Pay the bill you have.

**Can I pay the whole year in one transaction?**
Yes. The half-yearly split is an option, not a requirement, and paying the full year removes the risk of forgetting the December date while you are outside India.

**My property is in Navi Mumbai. Why can the MCGM portal not find it?**
Because NMMC bills it. Navi Mumbai Municipal Corporation runs its own assessment and its own portal at nmmc.gov.in, with its own property code. Thane, Mira-Bhayandar and the other MMR corporations are separate again.

**I have lost my Property Account Number. What now?**
Search on the portal by ward and property address. The number also sits on any earlier bill, and your society office will have it against your flat. You do not need whoever made the last payment.

**Can my tenant pay it for me?**
Anyone can push the payment through. The Section 24 deduction belongs to the owner who bore the cost, so a tenant paying out of pocket costs you the deduction. If the tenant pays and you adjust it against rent, keep that trail in writing.

## If you would rather not do this every year

66 MG Road pays municipal property tax for owners living abroad, in Mumbai and seven other cities, and files the receipt where you can find it at sale. It is part of [property management in Mumbai](/nri-property-management-mumbai), and it is one of the items checked in the ₹20,000 Property Health Check, alongside the tax record, encumbrance and who is sitting in the flat. We charge for that. Answering one question costs nothing, and the guides cost nothing either.

If your bill is small and someone at home is reliable, do it yourself with the steps above. Bookmark the portal, set a reminder for 1 June, and keep the PDFs.

## Sources

- MCGM citizen property tax portal, Property Account Number login and online payment: [https://ptaxportal.mcgm.gov.in/](https://ptaxportal.mcgm.gov.in/)

- Mumbai property tax 2026-27 dates, 2% monthly penalty, capital value factors and ready reckoner status quo: [https://propertybutler.in/insights/mumbai-property-tax-guide-2026](https://propertybutler.in/insights/mumbai-property-tax-guide-2026)

- BMC General Body clears 700 sq ft proposal on 4 March 2026, 500 sq ft exemption since 2022, 14.98 lakh units, ₹400 crore, pending 60% concession for 501 to 700 sq ft: [https://www.freepressjournal.in/mumbai/bmc-clears-proposal-to-raise-property-tax-exemption-limit-to-700-sq-ft](https://www.freepressjournal.in/mumbai/bmc-clears-proposal-to-raise-property-tax-exemption-limit-to-700-sq-ft)

- MCGM enforcement, 90-day and 21-day notice, Section 203 attachment, water disconnection, 3,322 properties attached since 2010: [https://www.freepressjournal.in/mumbai/mumbai-bmc-intensifies-action-against-property-tax-defaulters-targets-600-crore-dues-with-auction-notices](https://www.freepressjournal.in/mumbai/mumbai-bmc-intensifies-action-against-property-tax-defaulters-targets-600-crore-dues-with-auction-notices)

- 30 June deadline and 2% monthly penalty interest: [https://cleartax.in/s/bmc-property-tax](https://cleartax.in/s/bmc-property-tax)

- Exemption and concession bands, capital value method, portal link: [https://soboxpert.com/Blogs/2026/03/26/property-tax-mumbai-2026-rules-rates-payment-guide/](https://soboxpert.com/Blogs/2026/03/26/property-tax-mumbai-2026-rules-rates-payment-guide/)

*Saurabh Garg, founder, 66 MG Road*

Information on this page is as on 2026-06-11. Rules, rates, deadlines and government portals change without notice, so verify against the official source before you act. This page is for information only. It is not tax or legal advice, and it is not a substitute for a qualified adviser who knows your position.

## Compare and cost

- [The NRI Property Management Companies in India: A Comparison You Can Check](/guides/best-nri-property-management-companies-india)
- [What NRI Property Management Costs in India: The Four Models and What Hides in Each](/guides/nri-property-management-cost-india)
- [NoBroker NRI Services Review: What the Pages Promise and What They Leave Out](/guides/nobroker-nri-services-review)

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Source: [https://66mgroad.com/guides/pay-mcgm-property-tax-mumbai-nri](https://66mgroad.com/guides/pay-mcgm-property-tax-mumbai-nri) · 66 MG Road. Full LLM brief: https://66mgroad.com/llms.txt