Building Tax Kerala
property tax on KSMART, the one-time tax, and luxury tax
Three different taxes in Kerala get called building tax, they are collected by two different departments, and the portal for the commonest one changed recently. Here is which is which.
Building tax Kerala covers three separate levies. The annual property tax on a building belongs to the panchayat, municipality or corporation and is now paid on KSMART (ksmart.lsgkerala.gov.in) — its Quick Pay needs no login, only the district, local body and door number; the older Sanchaya property tax system has been migrated into it and tax.lsgkerala.gov.in now redirects. The one-time building tax under the Kerala Building Tax Act, 1975 is charged once on plinth area, nil below 100 square metres and rising to roughly ₹7,800 in panchayats, ₹14,000 in municipalities and ₹21,000 in corporations. A luxury tax of ₹4,000 a year applies to houses built on or after 1 April 1997 with a plinth area of 278.7 square metres or more. Land tax is a fourth, separate levy on the land itself.
Reviewed 19 September 2026 by J Group Consultancy, Ernakulam. Government portals, fees and timelines change — confirm the current position before you rely on it.
Four levies people call building tax
| Levy | Charged by | How often | Paid where |
|---|---|---|---|
| Property tax on the building | Panchayat, municipality or corporation | Every year | KSMART — ksmart.lsgkerala.gov.in (was Sanchaya) |
| One-time building tax | Revenue Department, assessed by the Tahsildar | Once, when the building is completed | Village or Taluk Office |
| Luxury tax | Revenue Department | Every year, if plinth area is 278.7 m² or more | Village or Taluk Office |
| Land tax (basic tax, karam) | Revenue Department | Every year | revenue.kerala.gov.in — see /guides/kerala-land-tax-online |
The first is the one most people mean by property tax. The second and third are assessed together when a new building is numbered by the local body, and a completed building attracts both if it crosses the plinth-area thresholds.
Paying Kerala property tax online on KSMART
- 01
Open KSMART rather than the old Sanchaya address
Go to ksmart.lsgkerala.gov.in. The Local Self Government Department has moved property tax search, assessment and e-payment onto this portal, and the older tax.lsgkerala.gov.in link now redirects instead of working on its own.
- 02
Use Quick Pay — no login needed
The citizen Quick Pay route lets you pay without creating an account. You will be asked for the district, the local body type (panchayat, municipality or corporation) and the local body name.
- 03
Search for the property
The door number is the fastest way in; owner name and building ID also work. Check the owner name and ward that come back before paying, because door numbers repeat across wards.
- 04
Check the demand and pay
The portal shows the current year’s demand and any arrears. Pay by card, net banking or UPI.
- 05
Download the receipt straight away
A Download Receipt button appears as soon as the payment clears. For an older receipt, open Transactions, enter the mobile number used and verify with the OTP.
The one-time tax and luxury tax on plinth area
- Below 100 m² plinth area. No one-time building tax on a residential building.
- Above 100 m². The tax rises in plinth-area steps and depends on the local body — it reaches roughly ₹7,800 and above in panchayat areas, ₹14,000 and above in municipalities and ₹21,000 and above in corporations at the top slab.
- Above 250 m². A further amount is charged for every additional 10 square metres.
- Luxury tax. ₹4,000 a year on a residential building constructed on or after 1 April 1997 whose plinth area is 278.7 square metres or more — roughly 3,000 square feet.
- Who assesses it. The Tahsildar, on a return filed after the building is completed and numbered. The local body’s occupancy certificate and the building permit are the supporting papers.
- Confirm before budgeting. The slabs are revised by government order and differ between residential and other buildings; the Village or Taluk Office gives the figure for your plinth area. Convert your plinth area at /tools/land-area-converter if the plan is in square feet.
Where property tax files go wrong
The building is not on KSMART
Migration from Sanchaya is incomplete in some local bodies. Take the permit, occupancy certificate and an old receipt to the office and ask for a data entry request or a fresh assessment.
Paying the wrong property
Door numbers repeat between wards. Confirm the owner name and ward on the search result before paying — a payment against someone else’s building is refunded only by the local body.
Unassessed extension
An added floor or room changes the plinth area and therefore both the annual tax and any one-time liability. Selling with an unassessed extension is a due-diligence finding buyers use to renegotiate.
Building on assigned land
Tax receipts are part of the evidence of the construction date in a regularisation application under the 2025 Rules — see /services/real-estate/pattayam-regularisation.
Occupancy certificate missing
Some local bodies assess the tax anyway; that does not regularise the building. Paying tax is not proof of a lawful structure.
Confusing it with land tax
Paying property tax to the panchayat does not keep the Revenue Department’s land tax account alive, and vice versa. Both need paying — /guides/kerala-land-tax-online covers the other one.
Questions about Kerala building and property tax
How do I pay property tax online in Kerala?
Property tax is now paid through KSMART, the Local Self Government Department’s portal. Open ksmart.lsgkerala.gov.in and use Quick Pay, which needs no login: choose the district, the local body type (panchayat, municipality or corporation) and the local body name, then search by door number, owner name or building ID. The portal shows the demand, takes the payment and gives a Download Receipt button straight away.
Is Sanchaya still used for Kerala property tax?
Sanchaya was the Information Kerala Mission system that local bodies used for revenue and licences, and its property tax data has been migrated into KSMART. The old tax.lsgkerala.gov.in address now redirects rather than working on its own. Many guides still describe the Sanchaya screens; the payment itself happens on KSMART today. Where a local body’s migration is incomplete a property may not appear yet, and the fix is a data entry request to the local body.
What is the difference between building tax and property tax in Kerala?
People use both words for the annual levy the panchayat, municipality or corporation charges on a building, paid on KSMART. That is separate from the one-time building tax under the Kerala Building Tax Act, 1975, which is charged once when a building is completed and assessed by the Tahsildar on plinth area, and from land tax, which the Revenue Department charges every year on the land itself.
How much is the one-time building tax in Kerala?
It is charged on plinth area and on where the building stands. A residential building below 100 square metres of plinth area pays nothing. Above that the tax rises in steps, reaching roughly ₹7,800 and above in panchayat areas, ₹14,000 and above in municipalities and ₹21,000 and above in corporations for the largest slab, with a further charge for every 10 square metres over 250 square metres. Confirm the current slab with the Village or Taluk Office before budgeting.
What is luxury tax on houses in Kerala?
An annual luxury tax of ₹4,000 applies to residential buildings constructed on or after 1 April 1997 with a plinth area of 278.7 square metres or more — about 3,000 square feet. It is a Revenue Department levy, paid along with the one-time building tax assessment at the Village or Taluk Office, and it is separate from the annual property tax the local body charges.
How do I download an old property tax receipt in Kerala?
On KSMART, open the Transactions section, enter the mobile number used for the payment and verify with the OTP; past payments are listed with their receipts. A receipt for a payment made at the local body counter before migration may not appear online — the panchayat or municipal office can issue a duplicate from its own register.
My building does not appear on KSMART. What now?
That normally means the assessment has not been migrated from the old Sanchaya data, or the building was never assessed. Take the building permit, the occupancy certificate and the previous receipt to the local body and ask for a data entry request or a fresh assessment. Until the property is on the system there is no way to pay online, and unpaid demand accumulates regardless.
Why does a building tax receipt matter when selling or converting land?
It is standard evidence that the building exists lawfully and that its dues are clear. Banks ask for it with a loan file, buyers ask for it at due diligence, occupancy and licence applications depend on it, and a regularisation application for a building on assigned land needs it to prove the construction date — see /services/real-estate/pattayam-regularisation.
Not sure which tax you owe?
Send us the door number and the village. We check the KSMART demand, the Revenue land tax account and any unassessed building, and tell you what is outstanding before it becomes a problem at sale.