Vacant land tax (VLT) on an open plot in Andhra Pradesh: GVMC, VMC and municipal rates and dues to check before buying
Short answer: in Andhra Pradesh, an open plot inside a municipality or municipal corporation pays Vacant Land Tax (VLT) every year as a percentage of the land's capital value. The CDMA tax rates and tariffs table (read 24 Oct 2026) lists the "Vacant Land Tax (per Year)" for every urban local body: 0.5 for each of the 17 municipal corporations, including Visakhapatnam (GVMC), Vijayawada (VMC), Guntur and Tirupati, and 0.2 for the other municipalities and nagar panchayats. Before buying an open plot in Vizag or Vijayawada, get the plot's assessment number, check the VLT dues, and have the seller clear any arrears.
Buying a flat or a house? That is regular property tax: see our AP property tax check.
What the official sources say (Andhra Pradesh)
| Point | Official source and what it says | Status |
|---|---|---|
| Who sets the rate | The CDMA tax rates page says rates are fixed by each Municipal Council and Municipal Corporation Council under the AP Municipalities Act, 1965 and the AP Municipal Corporation Act, 1955. | Read 24 Oct 2026 |
| VLT by city | "Vacant Land Tax (per Year)" column: Visakhapatnam 0.5, Vijayawada 0.5, Guntur 0.5, Mangalagiri Tadepalli 0.5, Tirupati 0.5, Kakinada 0.5, Nellore 0.5, Rajahmundry 0.5. Tenali (a Special grade municipality) 0.2. In all 123 rows, every corporation shows 0.5 and every other body shows 0.2. | Read 24 Oct 2026 |
| What 0.5 means | The column shows no unit. Read with the rest of the table (rates as a share of capital value), it means 0.5% of the plot's capital value per year in a corporation and 0.2% in a municipality. GO Ms 198 (2020), as reported in the press, sets the same figures on the registration guideline value, plus a penalty where garbage is dumped on the plot. | To verify against the GO and your assessment notice |
| Pay in Vizag | The GVMC Citizen Services page: "Citizens can now pay Property Tax & VLT through BillDesk with your new Assessment Number". Its e-Payment menu has "Property Tax / Vacant Land", with separate links for Anakapalle and Bheemili. | Read 24 Oct 2026 |
| Search in Vijayawada | The Vijayawada eMunicipal "Search your property" page searches by Assessment Number, Old Assessment Number, Owner Name or Door Number. Whether a vacant-land assessment shows here or under a separate search is to verify. (The Visakhapatnam eMunicipal search returned an error when we tried on 24 Oct 2026.) | Read 24 Oct 2026 |
Buyer: VLT checks for an open plot in Vizag, Vijayawada or Guntur
- Ask for the assessment number (GVMC asks payers to use the new number) and the last receipts.
- Check the plot is inside a corporation or a municipality. That decides 0.5 or 0.2. Plots in gram panchayat areas are not in this CDMA table.
- Match owner name, door or plot number and extent with the sale deed, the EC and the layout plan.
- Get arrears cleared before registration and keep the receipt in your file.
- Check the layout too. A VLT assessment does not mean the layout is approved. See our AP LRS and layout check.
- After registration, apply to move the assessment into your name. See our AP title transfer guide.
Common mistake: leaving a bought plot empty and unpaid for years. VLT keeps adding up every year, and our reading of press reports on GO 198 is that a garbage-dumping penalty can be added on top. Pay every year and keep the plot clean.
Related guides
- Property tax name change after buying
- Encumbrance certificate (EC) online
- Split or amalgamated plot approval check
- Road widening and TDR
Plot in Telangana? See the Telangana vacant land tax guide.
Not legal advice. This page summarises official pages read on 24 Oct 2026, with unconfirmed items marked "to verify". Rates and dues come from the municipality's own records. Ask a lawyer before you buy, and confirm any amount with the municipality before you pay.
A free sample from our Andhra Pradesh property do-it-yourself pack: which papers to keep, which portal to open, and in what order, including the municipal tax checks for an open plot.
Get it free (instant download)FAQ
What is the vacant land tax rate in Visakhapatnam or Vijayawada?
The CDMA tax rates table (read 24 Oct 2026) lists 0.5 per year for Visakhapatnam and Vijayawada, as for all 17 AP municipal corporations. Municipalities show 0.2. We read this as a percentage of capital value; confirm on your assessment notice.
How do I pay VLT in Vizag?
GVMC's Citizen Services page says property tax and VLT can be paid through BillDesk with the new assessment number, under e-Payment, Property Tax / Vacant Land.
Is VLT charged on plots in gram panchayats?
The CDMA table covers urban local bodies only. Panchayat-area rules are not covered here and are to verify with the panchayat.
Does a VLT receipt mean the layout is approved?
No. Tax assessment and layout approval are separate. Check LRS or layout approval separately.
Who pays old VLT arrears after I buy?
Ask the seller to clear them before registration and keep the receipt. What the municipality can recover from a new owner is a question for your lawyer.
Official sources
- CDMA Andhra Pradesh, Tax rates and tariffs (Vacant Land Tax per year, by ULB)
- GVMC, Citizen Services (Property Tax / Vacant Land e-payment)
- Vijayawada eMunicipal, Search your property
- Visakhapatnam eMunicipal, Search your property
Not legal advice. We don't check properties or certify ads. A lawyer must confirm title, and the Authority's own notices override anything on this page.