GBA five corporations: which one taxes your Bengaluru flat in 2026

On 2 September 2025, the Greater Bengaluru Authority quietly became operational, replacing the Bruhat Bengaluru Mahanagara Palike with five separate municipal corporations. M. Maheshwar Rao was appointed Chief Commissioner. The 709 sq km city, home to roughly 1.43 crore residents, now has five property tax bills, five khata registers, and five corporation-level approvals. For Bengaluru buyers heading into the 2026 transaction season, the practical question is direct. Which one of the five corporations will tax your address, and what does that mean for your registration, khata mutation, and 5 percent rebate timeline?

The short answer. Greater Bengaluru Authority became operational on 2 September 2025, replacing BBMP with five corporations (Central, East, West, South, North). The transition affects property tax collection, khata mutation, building plan sanctions, and ward-level approvals. As of May 2026, formal demarcation continues. Buyers should verify which corporation administers their project, check the Khata extract for current jurisdiction, and confirm the 5 percent property tax rebate deadline of 31 May 2026 before transacting.

What is the Greater Bengaluru Authority

GBA was established under the Greater Bengaluru Governance Act, 2024, notified on 15 May 2025 and operationalised on 2 September 2025. The Authority is chaired by the Chief Minister of Karnataka, Siddaramaiah, with the Chief Commissioner serving as the executive head. M. Maheshwar Rao took office as the first Chief Commissioner. The Act splits the previous BBMP area into five corporations (with the option to expand to seven in the future), each requiring a minimum population of 10 lakh and a density of 5,000 per sq km. The Act also creates the GBA at the top as the metropolitan-level coordinating body.

How are the five corporations divided

Which corporation taxes your specific address

The GBA portal at greaterbengaluru.in offers a ward-to-corporation lookup tool. Most Bengaluru properties have been assigned to one of the five corporations as of October 2025, with the residual boundary wards still pending finalisation. Buyers should check the Khata extract, which carries the corporation reference post September 2025. For properties launched before GBA, legacy BBMP records continue but mutation to the new corporation is required at the next transaction.

What changes for registration and khata mutation

Three practical changes for buyers in 2026. First, the e-Khata is now mandatory and corporation-specific. Mutation from BBMP legacy records to the new corporation is automatic for properties already on rolls, but new transactions require the corporation-specific portal. Second, property tax bills now reference the corporation, not BBMP. The 5 percent rebate deadline of 31 May 2026 applies uniformly. Third, building plan sanctions for new projects in 2026 onwards require the relevant corporation's BPAS approval, not BBMP.

Will corporation elections disrupt approvals

The corporation elections are the single biggest uncertainty in the GBA transition. Karnataka government has not announced firm dates. Wards continue to be demarcated. Most legal experts expect elections in late 2026 or early 2027, though further delay is possible. During the interim, GBA continues to administer through nominated officials, with day-to-day building plan approvals continuing largely uninterrupted. The risk is that disputed wards on corporation boundaries may see administrative delays of 4 to 8 weeks for sanctions and khata mutations.

What should buyers actively do

For buyers in 2026, three actions matter. First, verify the corporation jurisdiction of the project before booking. Sales teams may use outdated BBMP references. Second, factor in a 2 to 4 week buffer on khata mutation timelines, particularly for boundary wards. Third, check whether the project's building plan sanction predates September 2025 (BBMP approval) or postdates (corporation approval). Older sanctions remain valid, but any modification post September 2025 requires corporation re-approval.

Buyer checklist for GBA-era property transactions

1. Confirm corporation jurisdiction on the GBA portal at greaterbengaluru.in
2. Verify the khata transfer route on the relevant corporation's portal
3. Check the BPAS status of the project (BBMP or corporation)
4. Pull the last 3 years of property tax receipts to verify continuity
5. Confirm Akrama Sakrama applicability if the property has any deviations
6. Verify BWSSB versus panchayat water for fringe wards
7. Confirm which body maintains the project's access roads

For complementary regulatory context, see our coverage of the Karnataka Land Guarantee scheme, the April 2026 guidance value playbook, and the BWSSB Cauvery Stage 5 water checklist.

Frequently asked questions

How do I find out which corporation taxes my Bengaluru flat?

GBA's portal at greaterbengaluru.in offers a ward-to-corporation lookup tool. Most buyers can also confirm via the Khata extract, which carries the corporation reference post September 2025. For projects launched before GBA, the legacy BBMP records continue but mutation to the new corporation is required at the next transaction. Check via the BBMP-GBA portal before booking.

When are the GBA corporation elections?

Karnataka government has not announced firm dates for the five corporation elections. Wards are still being demarcated. Most legal experts expect elections in late 2026 or early 2027. During the interim, GBA continues to administer the city through nominated officials. The election timing is the single biggest uncertainty in the transition.

What changes for khata mutation under GBA?

Khata transfer paths now depend on which of the five corporations administers your ward. Each corporation maintains its own e-Khata register with the same data schema. Mutation from BBMP legacy records to the new corporation is automatic for properties already on BBMP rolls. For new properties, the relevant corporation's portal handles the registration. Cross-corporation transfers carry an additional 2 to 4 week delay.

What buyer risks come from the GBA transition?

Boundary disputes during transition are the main risk. Some wards on the edges of the five corporations have unclear administration, and buyers in those wards have reported khata mutation delays of 8 to 12 weeks. The Prakash Belawadi-led legal challenge to GBA is pending. Buyers should ask developers which corporation will administer the project before booking.

Last updated 27 May 2026. By the PropNewz Team.