{"id":26,"date":"2026-02-11T11:41:22","date_gmt":"2026-02-11T11:41:22","guid":{"rendered":"http:\/\/localhost\/sonepurmunicipality\/?page_id=26"},"modified":"2026-02-12T08:55:02","modified_gmt":"2026-02-12T08:55:02","slug":"holding-tax","status":"publish","type":"page","link":"https:\/\/www.sonepurmunicipality.in\/?page_id=26","title":{"rendered":"Holding Tax"},"content":{"rendered":"<p><strong>How do I pay Holding Tax ?<br \/>\n<\/strong>Holding Tax has got the nomenclature of Property Tax in the Orissa Municipal Corporation Act, 2003. But since Rules and by-laws regulating the property Tax is in the pipeline, for the time being as per Odisha Municipal Act, 1950 Holding Tax is being collected.<\/p>\n<p style=\"text-align: justify;\">Any holding within JM limits having clear right, title, interest of the holder is liable to pay Holding Tax @ of 20.5% of the annual rental value of the holding depending on the nature of holding, i.e. either residential or commercial.<br \/>\n<strong><br \/>\n<\/strong><strong>How to apply for Holding Number ? <\/strong><br \/>\n<strong>Following documents are required to apply for Holding Number<\/strong><br \/>\n1. Prescribed form for Assessment<br \/>\n2. ROR of the land<br \/>\n3. JDA approved plan<br \/>\n<strong>Calculating Holding Tax of a Building <\/strong> B) Method of calculation of Holding Tax:<br \/>\nAnnual Rental Value = Annual Rental Value per sqft. X Total build up area (in sqft.)<br \/>\nAnnual Tax = 20.5% of Annual Rental Value<\/p>\n","protected":false},"excerpt":{"rendered":"<p>How do I pay Holding Tax ? Holding Tax has got the nomenclature of Property Tax in the Orissa Municipal Corporation Act, 2003. But since Rules and by-laws regulating the property Tax is in the pipeline, for the time being as per Odisha Municipal Act, 1950 Holding Tax is being collected. Any holding within JM &hellip; <a href=\"https:\/\/www.sonepurmunicipality.in\/?page_id=26\" class=\"more-link\">Continue reading <span class=\"screen-reader-text\">Holding Tax<\/span> <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-templates\/Common.php","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-26","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.sonepurmunicipality.in\/index.php?rest_route=\/wp\/v2\/pages\/26","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sonepurmunicipality.in\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.sonepurmunicipality.in\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.sonepurmunicipality.in\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sonepurmunicipality.in\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=26"}],"version-history":[{"count":2,"href":"https:\/\/www.sonepurmunicipality.in\/index.php?rest_route=\/wp\/v2\/pages\/26\/revisions"}],"predecessor-version":[{"id":166,"href":"https:\/\/www.sonepurmunicipality.in\/index.php?rest_route=\/wp\/v2\/pages\/26\/revisions\/166"}],"wp:attachment":[{"href":"https:\/\/www.sonepurmunicipality.in\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=26"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}