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    Corporation | Departments | Tax calculation structure for property tax

    Introduction

    Within the AMC limits, all properties are assessed and tax is collected by the Assessment and Tax Collection Department.

    Organization Structure of the Department



    Details of Officials of the Department

    1TAX CENTRAL OFFICE5th Floor, Old Mun. Building SardarPatel Bhavan, DanapithShri Debashish BanerjeeAssessor and Tax Collector
    2CENTRAL5th floor,Old Mun. Building Sardar Patel Bhavan, DanapithShri prashant VoraDy.Assessor& Tax Collector
    3NORTHRajiv Gandhi Bhavan, Memco Char Rasta, Naroda RoadShri Dilip PatelDy.Assessor& Tax Collector
    4SOUTHShyamprasad Mukherjee Bhavan, Rambaug,Opp.Fire Station, ManinagarShri Akhilesh BrahmbhattDy.Assessor& Tax Collector
    5EASTHarubhai Mehta Bhavan Virat Nagar Char RastaShri Prashant ShahDy.Assessor& Tax Collector
    6WESTDr.Ramanbhai Patel Bhavan,Usmanpura CharRastaShri Dipak PatelDy.Assessor& Tax Collector
    7NORTH WESTNear Atithi Dining Hall,Near Deep Tower, InThe Lane of Shradha Petrol Pump, BodakdevShri Mukesh PatelDy.Assessor& Tax Collector
    8SOUTH WESTLate. Shri Tushar Deshmukh Bhawan, South West Zone Office, Near Shalby Hospital, Corporate Road, Jodhpur, AhmedabadShri Umang ShahDy.Assessor& Tax Collector

    How to calculate your property tax?

    To start with, first General Tax is calculated as per following:

    General Tax = Carpet Area of the property (sq. mts.) × Rate × F1 × F2 × F3 × F4

    General tax is calculated on carpet area of the property.

    There are mainly 4 factors based on which general tax is calculated.

    F1: Location factor

    F2: Age factor

    F3: Usage of the property

    F4: Occupancy factor

    Rate: (For 2025-26) For Residence Rs.20.80/- per sq. meter
    For non-residenceRs.35.36/- per sq. meter

    • F1: Location Factor for residence and non-residence property is based on land jantri value declared by the state government
    Residence & non-residence Factor
    Posh area (Land jantri value is and above Rs 22001) 1.60
    Good area (Land jantri value is between Rs 13501 and Rs 22000) 1.10
    Medium area (Land jantri value is between Rs 6751 and Rs 13500) 0.90
    Poor area (Land jantri value is and below Rs 6750) 0.60
    • F2: Age Factor
    Age of Building Factor
    < 10 years 1.00
    > 10 years to 20 years 0.85
    > 20 years to 30 years 0.70
    > 30 years to 40 years 0.60
    > 40 years 0.50
    • F3: Usage Factor

    For Residence:

    Type of BuildingFactor
    Individual Bungalow1.50
    Tenement1.00
    Row House1.00
    Flat0.70
    Gamtal0.70
    Pole0.70
    Chawl (More than 25 sq.mts)0.50

    For Non-Residence: Usage Factor

    The designated rate shall be neither be increased nor be decreased having regard to the purpose for which the buildings other than residential are used, as follows, namely: -

    (a) The designated rate shall be increased by multiplying it-

    1. Commercial properties by 7.0 in respect of the buildings used as under: -

    Bank, Dispensary, Hospital, Clinic, Maternity home, Laboratory, Central Government office, State Government office, Local bodies office, Post office, Commercial and / or industrial office, Oil company's office, Offices of Corporations, Tuition classes, typing institute, godowns and ware houses of the properties falling in the above categories and those buildings which do not fall within any other sub-clause of this clause.

    2. Commercial properties by 6.0 in respect of the buildings used as under: -

    Shop, Hotel, Restaurant, Entertainment Places, Open air theatre, Petrol pump, Service station, Cinema, Club house, Gymkhana, Clubs, mess, Lodging, Lodging and Boarding, Party plots (except community halls), Dish antennae, Pager Antenna towers, Signboard, hoarding, Mobile phone towers, godowns and warehouses of the properties falling in the above categories.

    3. Industrial Units & Factories (only processing & manufacturing units) by 2.0 in respect of the buildings used as under: -

    Electricity Power House, Electric substation, Aerated Water Factory, Bhattha, Brass Works, Brick and ceramic works, Cement Articles, Clay Mfg. unit, Chemical Factory, Confectionery, Dairy, Distillery, Foundry, Flour Factory, Iron Factory, Zinc Factory, Silver ornament Factory, Jaggary manufacturing unit, Leather manufacturing unit, Lime chakki, Lime bhatthi, Oil extraction, Paper manufacturing, Plastic Factory, Pottery, Sagol manufacturing, Soap manufacturing, Sugar manufacturing, Tin Factory, Tobacco Factory, Workshop, Factory Steam-Gill, Auto-Garage, Factory A, B, C, D, E, F, Mill, Power loom, Hand loom, Bleaching, Bone washing, cotton spinning & dyeing, dyeing bleaching, Dhana-dal Factory, Leather processing, Screen printing, Sulphur processing, Starch processing, Variyali processing, Wool processing, Cold storage, Woodpitha, Bhathiyarkhana, Repairing works, Nursery (flower plants) Animal market, Cattle stable, Poultry farm, Kennel, Milk cattle stable, Weigh bridge, Binding press, Printing press, Process studio, Photo studio, Common effluent treatment plant, Godowns and Warehouses of the properties falling in the all above categories.

    4. Educational & Social Institutions by 2.0 in respect of the buildings used as under: -

    Private Nursery (Bal-Mandir), Private and Govt. Schools, Private and Govt. Colleges, University campus, Museum, Community halls, social institutes run by public charitable trust (for the welfare of women, old people, deaf, dumb and blind, physically handicapped, mentally retarded people) and non-grantable schools.

    5. By 1.0 in respect of the buildings used as under: -

    Water tank, Water pumproom, Drainage pumping stations, Dhobighat, Grantable schools run by Public Charitable Trust, Boarding-Lodging-Hostels run by Public Charitable Trust and Religious Institutions, Dharma-shala, Ashram, Library.

    6. By 0.0 in respect of the buildings used as under: -

    Temple, Mosque, Derasar (Jain Temple), Church, Roza, Tombs, Gurudwara (Sikh Temple), Apasara, Darga, Agiyari, Samadhi, Graveyard, Kabrastan, crematorium, well, havada, hamamkhana (public bath), mattina akhada, madrasa, pathshala, free water parab

    • F4: Occupancy Factor
    Type Residence Factor Non Residence Factor
    OWNER 1.00 1.00
    TENANT 1.00 2.00

    • As per Section 141e (1), non-residential properties situated other than ground floor are given rebate of 20% of the amount of general tax leviable on buildings
    • Once the general tax is calculated, then water and conservancy tax are levied on general tax as per below:
    Use of Prop Water Tax Conservancy Tax
    RESIDENTIAL PROP. 30% of Gen Tax 30% of Gen Tax
    NON-RESIDENTIAL PROP
    FOR PROPERTIES HAVING USAGE FACTOR - 7 35% of Gen Tax 35% of Gen Tax
    FOR PROPERTIES HAVING USAGE FACTOR - 6 40% of Gen Tax 40% of Gen Tax
    FOR PROPERTIES HAVING USAGE FACTOR - 2 35% of Gen Tax 35% of Gen Tax
    FOR PROPERTIES HAVING USAGE FACTOR - 1 30% of Gen Tax 30% of Gen Tax

    • For residence and Non residence properties, minimum tax has been decided as per below
    • Minimum Tax: (a) Residential Properties:
    Sr. No. Type of Building Property Area in Sq.mts. Minimum General Tax
    1 Huts - 84/-
    2 Chawl Less than 25 sq.mts 264/-
    3 Other Less than 30 sq.mts 264/-
    4 Other 30 sq.mts to 50 sq.mts 300/-
    5 Other 50 sq.mts. 330/-
    • (b) For Non-residential Properties
    S.No. Type of Building Property Area in Sq.mts. Minimum General Tax
    1 Non-residence Less than 15 sq.mts 540/-
    2 Non-residence 15 sq.mts to 30 sq.mts 660/-
    3 Non-residence > 30 sq.mts 780/-
    4 In some non-residence usage of properties. - 900/-
    • In General tax, when water and conservancy tax is added, Total tax figure arrives
    • On total tax, User charge is added as per following

    DOOR TO DOOR GARBAGE COLLECTION USER CHARGE- (From 01-10-2018)

    USE OF PROPERTIES RATE(Rs.)
    RESI PROP.
    Hut 0
    Affordable Housing, EWS Prop (>30 sqm) 50 paisa/ day
    Other Resi prop 1 Re. /Day
    NON RESI PROP.
    > 50 Sq. metres 1 Re. /Day
    50 Sq. metres or more 2 Re. /Day
    • After that Environment Improvement charge is added in total tax as per following:

    ENVIORNMENT IMPROVEMENT CHARGE (EIC CHARGE)

    Area Range (Sq. M.) Resi Property EIC (Rs) Non Resi Property EIC (Rs)
    0 - 15 5 75
    > 15 - 25 10 150
    > 25 - 50 40 300
    > 50 - 100 50 500
    > 100 - 200 150 1000
    > 200 - 400 500 1500
    > 400 - 500 750 2000
    > 500 1000 3000
    • After that Education cess is added in total tax as per following:
    RESI NON-RESI
    GENERAL TAX % OF GENRAL TAX % OF GENRAL TAX
    UP TO 200 Rs. EXEMPT EXEMPT
    201 TO 500 Rs. 5 10
    501 TO 3000 Rs. 10 20
    3001 Rs. AND ABOVE 15 30
    • Then service tax and Estate rent (for certain properties) is added in total tax.
    • That's how the property tax figure is derived for particular financial year.

    Example to calculate the property tax of residence property

    For example, a citizen is living in a flat in Gurukul road area of Ahmedabad city, having following details

    Carpet area of the flat: 83.85 sq mtr

    Age of the building: 25 yr old

    Usage: Residence, flat

    Occupancy: owner based

    then the property tax will be calculated as per below

    Factor Description Rate
    Type of Property Residential 20.80
    Building Type Flat 0.70
    Type of Occupancy Self 1.00
    Location Factor Prosperous 1.10
    Government Building No -
    Water Zone Yes -
    Building Age 25 -
    Age Factor Rate 0.70 -
    Sr. No. Floor Description Construction Year Age Factor Rate (F2) Carpet Area Gross Tax = R*F1*F2*F3*F4 Discount Rate % Net Tax
    1 Above First Floor 2000 0.7 83.85 sq.mtr 940 0.00 940
    Total Area 83.85 sq.mtr Total Tax 940
    Net Tax 940
    Water Tax282
    Conservancy Tax282
    Usage Charge365
    EIC Charge50
    Education Cess94
    Service Tax0
    Estate Rent0
    Total Property Tax2013

    Example to calculate the property tax of non-residence property

    For example, a citizen is having in a shop in Kalupur area of Ahmedabad city, having following details

    Carpet area of the flat: 160 sq mtr

    (40 sq mtr in cellar, 40 sq mtr in GF, 40 sq mtr in FF, 40 sq mtr in SF)

    Age of the building: 19 yr old

    Usage: Non Residence, shop

    Occupancy: owner based

    then the property tax for f.y. 2025-26 will be calculated as per below

    Factor Description Rate
    Type of Property Non-Residential 35.36
    Building Type Shop 6.00
    Type of Occupancy Self 1.00
    Location Factor Prosperous 1.10
    Government Building No -
    Water Zone Yes -
    Building Age 19 -
    Age Factor Rate 0.85 -
    Sr. No. Floor Description Construction Year Age Factor Rate (F2) Carpet Area Gross Tax = R*F1*F2*F3*F4 Discount Rate % Net Tax
    1 Cellar 2006 0.85 40.00 sq.mtr 7935 20.00 6348
    2 Above First Floor 2006 0.85 40.00 sq.mtr 7935 20.00 6348
    3 First Floor 2006 0.85 40.00 sq.mtr 7935 20.00 6348
    4 Ground Floor 2006 0.85 40.00 sq.mtr 7935 0.00 7935
    Total Area 160 sq.mtr Total Tax 26979
    Net Tax26979
    Water10792
    Conservancy Tax10792
    Usage Charge730
    EIC Charge1000
    Education Cess8094
    Service Tax0
    Estate Rent0
    Total Property Tax58387


    Services offered by the Department:


    1- More than 61 city civic centers are being run by AMC for citizens, for payment of tax at the nearest area of their premises.
    2- Common database to facilitate online access
    3- Citizen can access their tax calculation details,tax dues and paid details on website www.egovamc.com in property tax module.