Patna Property Tax Online: Pay, Search & Download Receipt (2026)
Short answer: In Patna city, holding tax (property tax) on a house, flat or vacant plot goes to the Patna Municipal Corporation (PMC) and can be paid online at pmcptax.bihar.gov.in. You find your property by circle, ward, property number (PID), holding number, owner name or SAS number. The receipt can be printed again from "Print Property Reciept" using the PID. According to PMC, the tax is 9% of the Annual Rental Value (ARV) and falls due on 1 April of each financial year. If online payment doesn't work, call the helpline 155304 or pay at a PMC circle counter.
In Patna you need the holding receipt at three moments: as proof after paying each year, before buying a house or flat (to see what the seller owes), and after buying, to get your name into the PMC record. This guide covers all three.
What is holding tax, and how is it different from land rent (lagan)?
The Patna Municipal Corporation charges holding tax (property tax) on every property in its area. According to the PMC website, properties are assessed under the Bihar Municipal Act, 2007 and the Bihar Property Tax (Assessment, Collection and Recovery) Rules, 2013. PMC's record lists 2,52,445 properties across its six circles.
| Holding tax | Land rent (bhu-lagan) | |
|---|---|---|
| Paid to | Patna Municipal Corporation | State government (Revenue and Land Reforms Department, circle office) |
| On | Houses, flats, shops, vacant plots in the PMC area | Land recorded in a jamabandi |
| ID number | Property number (PID) / holding number | Jamabandi number |
| Online | pmcptax.bihar.gov.in | bhulagan.bihar.gov.in |
For land rent and its receipt, see our Bihar land rent receipt (lagan) guide. PMC also charges a solid waste (SWM) user charge alongside holding tax; its website lists the door-to-door charge for a residential house as ₹30 a month.
How to pay Patna property tax online (step by step)
- Open pmcptax.bihar.gov.in and choose "Pay Property Tax Online" under Property Services.
- Search for the property: fill in whichever you know of circle, ward, property no. / old PID, new or old holding no., owner name or SAS no., and click Submit.
- Open your property from the list and check the dues (demand).
- Confirm the amount and pay online. According to PMC's user manual, payment goes through a bank payment gateway.
- Save or print the receipt as soon as the payment succeeds.
Other ways to pay: PMC says the tax can also be paid through the Bharat Bill Payment System (BBPS), for example GPay, PhonePe or Paytm. To pay offline, there are counters in each of PMC's six circles and one at the headquarters in Maurya Lok. You can also call the helpline 155304 to have a tax collector come to your home.
Note: these steps follow the PMC portal and its online payment user manual. The manual is older, so screens may look a little different. If the portal shows an error or can't find your property, speak to 155304 before paying again.
How to search Patna property tax by owner name or holding number
The portal's "Search Property" offers these fields. Filling in any one is enough:
| Field | Where to find it |
|---|---|
| Property no. / old PID | On your last holding receipt |
| New / old holding no. | Old receipt or a PMC notice |
| Owner name | The name the property is recorded under at PMC |
| SAS no. | The number you got when filing the self-assessment (SAS) form |
| Circle and ward | Pick these too, to narrow the search |
Not found by name? The spelling in the record may differ, or the property may still be in the previous owner's name. Pick the circle and ward and try the old holding number, or call your circle's Revenue Officer (holding tax); numbers are in the table below.
How to download or print the holding tax receipt
- On pmcptax.bihar.gov.in, open "Print Property Reciept" (Print Reciept).
- Enter the Property No. (PID) and click Search.
- Pick your payment and print the receipt or save it as a PDF.
All past payments are under "View Payment Details". Don't know your PID? Search for the property first as shown above.
How is holding tax calculated in Patna? (the 9% rule)
According to PMC's FAQs, holding tax is 9% of the Annual Rental Value (ARV). The PMC website gives this method for a built house or flat:
- Carpet area: 70% of built-up area for residential, 80% for commercial.
- ARV = carpet area × occupancy factor × ARV rate. Occupancy factor: 1 if you live there yourself, 1.5 if it is rented out.
- The ARV rate depends on the road type (principal main road, main road, other), the construction type (pucca building with RCC roof, building with corrugated/cement sheet roof, other) and the use (residential, commercial, other).
- Tax = ARV × 9%.
- Vacant plot: tax = plot area (sq ft) × the vacant land factor for its road. If less than 70% of the plot is built, the built part and the vacant part are taxed separately.
2025 changes: according to a notice on PMC's tax portal, the Bihar government issued a gazette notification in 2025 revising the Tax Multiplication Factor, the reclassification of Patna's roads for property tax was approved, and, with the Urban Development and Housing Department's approval, a 15% increase in the ARV of properties in the PMC area has been applied. So don't work out your tax from the old ARV rate tables; check your property's actual demand on the portal.
How to get a new holding number (PID): self-assessment (SAS)
If you have built a new house, received a flat, or your property isn't yet recorded at PMC, you file a self-assessment (SAS) form. According to the PMC website, the process is:
- Fill in the SAS form. It is on the tax portal under "Download SAF Form" (the current form is for assessment year 2026-2027). The portal also has an online "New Assessment" option.
- Submit the form and documents at any PMC counter, or call 155304; a tax collector visits to help fill in the form and measure the property.
- The circle's Revenue Officer verifies the documents and the property and approves the form.
- After approval you get a Property Identity Number (PID), which also shows on the online portal.
| For | Documents (PMC's list) |
|---|---|
| New property | KYC: PAN, Aadhaar, electricity bill; land papers: sale deed (kewala) |
| Property that already has a holding number / PID | Holding receipt / old PID receipt; KYC: PAN, Aadhaar, electricity bill |
The SAS form asks for: ward and revenue circle, new/old holding number, type of ownership, owner's name and Aadhaar/PAN, whether it is a flat, building or vacant land, which road it is on, use (residential/commercial), year of construction, rainwater harvesting and tap-water connection, and plot area and built-up area (in sq ft).
Built something new? PMC says that must be declared the same way. PMC can inspect the property. If extra construction or a change of use is found to have been hidden, you pay the tax difference plus a fine of up to 100% of that difference.
Patna Municipal Corporation circles: holding tax phone numbers
If the portal gives trouble or your property doesn't show up, call your PMC circle's Revenue Officer (holding tax):
| PMC circle and address | Revenue Officer (holding tax) |
|---|---|
| Patliputra Sinha Library Road, in front of Sinha Library, Patna 800001 | 9334789621 |
| New Capital Income Tax Golambar, Beer Chandra Patel Path, behind New Gardiner Road Hospital, Patna 800001 | 9431063067 |
| Bankipur Ambedkar Bhavan, Rajendra Nagar, Patna 800016 | 9308243073 |
| Kankarbagh Tempu Stand, Kankarbagh, Patna 800020 | 9031668907 |
| Azimabad Shershah Path, Meena Bazar, Sabzi Mandi, Gulzarbagh, Patna 800007 | 9650594178 |
| Patna City Shershah Path, Meena Bazar, Sabzi Mandi, Gulzarbagh, Patna 800007 | 9264447438 |
Source: Patna Municipal Corporation, "Circle Office" page, checked on 27 October 2026. Headquarters: Second Floor, Block-C, Maurya Lok Complex, Buddha Marg, Patna; phone 0612-2223791. These are PMC circles; the revenue circles (CO) that handle land mutation and jamabandi are different, see our Patna Circle Officer list.
Who is exempt from holding tax?
- According to PMC's FAQs, dwelling units in slums with a plinth area below 250 sq ft don't pay holding tax.
- Non-commercial state and central government offices pay a "service charge" of 75% of the normal holding tax instead.
What to check in holding tax before buying a house or flat in Patna
| Check | How | Why |
|---|---|---|
| Unpaid tax | Get the PID from the seller and open the demand on the portal yourself | Have dues cleared before the deal |
| Whose name it is in | Owner name on the portal | It should match the seller on the sale deed |
| Built-up area and use | Recorded area/use vs the actual building | If the area was under-declared, the difference and fine can land on you later |
| Whether the building plan is approved | Check the plan approval, not the holding receipt | PMC's FAQs say holding tax is collected from unapproved buildings too, so a receipt is no proof of an approved plan |
For the full list of flat papers, see our flat buying checklist for Patna, and for plots, our plot buying guide for Patna.
Common holding tax mistakes
| Mistake | Cost | Do this instead |
|---|---|---|
| Paying again straight away when a payment hangs | You may be charged twice | Check "View Payment Details" first, then call 155304 |
| Under-declaring area in the SAS | If caught: the difference plus a fine of up to 100% | Give true measurements; declare new construction |
| Working out the tax from old ARV tables | Wrong after the 2025 changes | Check the demand on the portal |
| Treating holding tax and land rent as the same | One gets paid, the other stays due | House/flat tax to PMC, land rent to the circle office |
| Not changing the name at PMC after buying | Demand and receipts keep coming in the old owner's name | After registry, get the PMC mutation done too |
- Patna Municipal Corporation, property tax portal (Search Property, Pay Property Tax Online, Print Property Reciept, View Payment Details, Download SAF Form, helpline 155 304, notice board: Tax Multiplication Factor revision gazette notification 2025, road reclassification, 15% ARV increase) — pmcptax.bihar.gov.in
- Patna Municipal Corporation, "Assessment of Property tax" (payment modes, BBPS, 6 circle counters + Maurya Lok, SAS process, documents, 9% rate, carpet area, ARV method, fine of up to 100%) — pmc.bihar.gov.in/ptaxAssessment.aspx
- Patna Municipal Corporation, FAQs (9% of ARV, due on 1 April, slum units below 250 sq ft exempt, 75% service charge for government buildings, tax collected from unauthorised buildings too) — pmc.bihar.gov.in/FAQs.aspx
- Patna Municipal Corporation, "Property Tax & SWM Charges" (2,52,445 properties by circle, residential waste charge ₹30/month) — pmc.bihar.gov.in/PropertytaxDetails.aspx
- Patna Municipal Corporation, "Online Payment User Manual" (self-assessment and payment steps, Search Property fields) and the self-assessment form (assessment year 2026-2027) — on the tax portal under "Need Help" and "Download SAF Form"
- Patna Municipal Corporation, "Circle Office" (6 circles: address, Revenue Officer) — pmc.bihar.gov.in/CircleOfficials.aspx
- All pages and documents opened and checked on 27.10.2026. The full text of the 2025 gazette notification could not be opened during this check, so new rates are not given here.
What should you do? (Our advice)
- Pay every year after April and keep the receipt PDF. Save your PID on your phone; receipts, search and payment all run on it.
- Buying a house or flat? Don't rely on a receipt the seller hands you; take the PID and check the dues and owner name on the portal yourself.
- After buying, get both done: land mutation (dakhil-kharij) at the circle office and holding mutation at PMC. They are two different offices.
- Built something new? Declare the true area in the SAS. The fine can be up to 100% of the tax difference.
- Living outside Bihar and unsure about the papers, holding record or dues of your Patna house or flat? We can check your papers.
Patna property tax: frequently asked questions
- How do I pay Patna property tax online?
Open "Pay Property Tax Online" on pmcptax.bihar.gov.in, find the property by circle, ward, PID, holding number, owner name or SAS number, check the dues and pay online. According to PMC you can also pay through BBPS apps such as GPay, PhonePe or Paytm.
- How do I download my Patna property tax receipt?
Open "Print Property Reciept" on the tax portal, enter the Property No. (PID), click Search and print or save the receipt as a PDF. Past payments are under "View Payment Details".
- How do I search Patna property tax by name?
Enter the Owner Name in "Search Property"; picking the circle and ward as well makes it easier. If it doesn't show, try another spelling or the old holding number, or call your PMC circle's Revenue Officer.
- How much is holding tax in Patna?
According to PMC's FAQs, 9% of the Annual Rental Value (ARV). The ARV depends on carpet area, road type, construction type, use, and whether you live there or rent it out. The Tax Multiplication Factor was revised in 2025 and a 15% ARV increase was applied, so check the actual amount in the demand on the portal.
- When is Patna holding tax due?
According to PMC's FAQs, holding tax for each financial year falls due on 1 April of that year.
- How do I get a new holding number or PID in Patna?
File the self-assessment (SAS) form with PAN/Aadhaar/electricity bill and the sale deed at a PMC counter, or call 155304. You get the PID after the Revenue Officer checks and approves it.
- What is the Patna Municipal Corporation property tax helpline number?
The tax portal lists the helpline 155304. You can also call it to have a tax collector visit your home. Circle-wise Revenue Officer numbers are in the table in this article.
This article was written on 27 October 2026 after checking the Patna Municipal Corporation website, its property tax portal, PMC FAQs, the online payment user manual and the SAS form. Portal menus, rates and payment options can change; go by the amount the portal shows when you pay. This is general information, not legal advice. Before a big deal, have your papers checked by someone who knows.
