How to Pay Assam Property Tax Online in 2026: GMC, Jorhat & Dibrugarh Guide

Assam Property Tax is a mandatory annual tax paid by property owners to municipal authorities such as the Guwahati Municipal Corporation (GMC), Jorhat Municipal Board, and Dibrugarh Municipal Board. In 2026, most urban property owners in Assam can pay their property tax online through official municipal portals using their holding number. This guide explains who must pay Assam Property Tax, current tax rates, how the tax is calculated, and step-by-step online payment methods for GMC, Jorhat, and Dibrugarh, along with rebates, due dates, and penalties.

In this detailed guide, you will learn what Assam Property Tax is, how it is calculated, current tax rates, step-by-step online and offline payment methods, rebates, penalties, and city-wise procedures for 2026.

What Is Assam Property Tax?

Assam Property Tax is an annual tax levied on owners of residential, commercial, and vacant properties located within the municipal limits of Assam. The tax is collected by urban local bodies to fund civic services and infrastructure development.

Every property with a valid holding number registered under a municipal corporation or board is liable to pay Assam Property Tax, irrespective of whether the property is self-occupied or rented.

Also Read: Circle Rate in Assam: Government Land Rates in Guwahati, Goalpara & Sonitpur

Who Needs to Pay Assam Property Tax?

You are required to pay Assam Property Tax if you own:

• A residential house or apartment
• A commercial building or shop
• Vacant land within municipal limits
• Institutional or mixed-use property

Both individual owners and organisations must comply with property tax regulations.

Which Authorities Collect Assam Property Tax?

Different municipal bodies collect Assam Property Tax based on jurisdiction.

Major Property Tax Authorities in Assam

What Are the Assam Property Tax Rates in 2026?

In Guwahati, Assam Property Tax is currently calculated based on area measurement, as prescribed by GMC.

GMC Property Tax Rates

Other municipalities may follow slightly different assessment rules, but most rely on Annual Rental Value (ARV) combined with area-based calculations.

How Is Assam Property Tax Calculated?

What Is Annual Rental Value (ARV)?

Annual Rental Value (ARV) refers to the estimated yearly rent a property could generate if rented out under normal market conditions.

Factors Used to Calculate Assam Property Tax

Municipal authorities consider the following factors:

• Annual Rental Value (ARV)
• Property type (residential or commercial)
• Built-up area and plot size
• Location and municipal zone
• Usage (self-occupied or rented)
• Age of the building
• Availability of amenities

Example Calculation

If a residential property in Guwahati has:

• Carpet area: 1,000 sq. ft.
• Rate: ₹2.14 per sq. ft.

Annual Property Tax = 1,000 × 2.14 = ₹2,140

(Actual payable amount may vary due to zone or usage adjustments.)

How to Pay Assam Property Tax Online (GMC – Step-by-Step Guide)

Property owners in Guwahati can pay Assam Property Tax online through the GMC portal.

Step-by-Step Online Payment Process

1. Visit the official GMC website
2. Click on Online Property Tax System
3. Register using your holding number (first-time users)
4. Log in with user ID and password
5. Open the Bill Box section
6. Select the pending quarter or the arrear bill
7. Click Pay Now
8. Choose payment mode:
• Debit card
• Credit card
• Net banking
9. Complete the payment
10. Download and save the receipt

The receipt serves as official proof of Assam Property Tax payment.

What Is the Quick Pay Option for Assam Property Tax?

The Quick Pay option allows registered users to pay taxes faster without full login.

How to Use Quick Pay

• Visit the GMC portal
• Select Online Property Tax → Quick Pay
• Enter the holding number
• Select the pending bill
• Make payment
• Download auto-generated receipt

This method is ideal for repeat taxpayers.

How to Pay Assam Property Tax Offline?

If you prefer offline payment, Assam Property Tax can be paid through authorised offices.

Offline Payment Steps

1. Visit your local municipal office or authorised bank
2. Collect the property tax challan
3. Fill in:
   
• Holding number
• Property details
• Owner information
4. Pay using:
   
• Cash
• Cheque
• Demand draft
5. Collect stamped receipt

How to Pay Dibrugarh Property Tax Online?

Residents under the Dibrugarh Municipal Board must pay Assam Property Tax annually, usually before 31 October.

Online Payment Process

1. Visit the official Dibrugarh Municipal Board website
2. Enter the holding number and property details
3. Verify assessment information
4. Choose payment mode (net banking/card)
5. Confirm payment
6. Receive payment confirmation

Dibrugarh Property Tax Offline Method

• Visit the municipal office
• Submit the assessment slip
• Pay via cash, cheque, or DD
• Collect receipt

How to Pay Jorhat Property Tax Online?

Online Steps

1. Visit the Jorhat Municipal portal
2. Click Pay Tax Online
3. Select Holding Tax
4. Enter the holding number and the mobile number
5. Verify OTP
6. Choose payment method
7. Confirm payment
8. Download receipt

Jorhat Property Tax Offline Method

• Visit the Jorhat Municipal Corporation office
• Fill the assessment form
• Pay via cash, DD, or cheque
• Obtain payment receipt

Also Read: Property Tax Rules Explained: Rebates, Calculations, and How to Avoid Penalties

Is There Any Rebate on Assam Property Tax?

Yes. Property owners can claim a 5% rebate if they pay the full year’s Assam Property Tax before 30 April.

Benefits of Early Payment

• Lower tax liability
• No risk of penalties
• Faster municipal services

What Is Assam Property Tax Used For?

Revenue collected from Assam Property Tax is used to fund:

• Road construction and repairs
• Drainage and sewage systems
• Solid waste management
• Street lighting
• Parks and public spaces
• Water supply and sanitation

These funds are critical for urban development and civic maintenance.

What Are the Benefits of Paying Assam Property Tax on Time?

Benefits for Citizens

• Clean and safe neighbourhoods
• Better infrastructure
• Improved public services

Benefits for Property Owners

• Avoid late fees and interest
• Eligibility for rebates
• Faster approvals for building plans
• Smooth property transfers

What Is the Penalty for Non-Payment of Assam Property Tax?

Late or non-payment can attract:

• Interest between 5% and 20%
• Penalty charges
• Restrictions on municipal approvals

Continuous default may also lead to legal recovery actions.

Conclusion

Paying Assam Property Tax is not just a legal responsibility but a contribution toward better cities and civic services. With online payment options now available in Guwahati, Jorhat, and Dibrugarh, property owners can easily comply without visiting municipal offices.

Understanding tax rates, payment deadlines, rebates, and penalties helps avoid unnecessary costs and ensures smooth property ownership. Timely payment of Assam Property Tax supports infrastructure growth and improves quality of life across Assam’s urban areas.