Delhi property tax: Check SUNIYO 2.0 benefits, eligibility and how to apply by 31 December

If you have unpaid property tax in Delhi, the Municipal Corporation of Delhi’s (MCD) SUNIYO 2.0 scheme offers an opportunity to clear eligible dues without paying interest or penalties on older outstanding amounts.

According to an MCD office order dated 29 September 2026, the Assessment and Collection Department introduced the one-time amnesty scheme, formally called Sampattikar Niptaan Yojana (SUNIYO) 2.0 One Plus Seven, “in accordance with the provisions contained under Section 177 of the DMC Act, 1957 (as amended).”

Under the scheme, eligible taxpayers must pay the principal property tax for the current financial year, 2026-27, and the preceding seven financial years to qualify for a waiver of dues accrued in earlier years, including interest and penalties. The deadline to avail of the scheme is 31 December 2026. Here's what you need to know.

“On payment of the principal amount of property tax for the current year 2026-27 and the previous seven (7) years, i.e., FY 2019-20 to FY 2025-26, all the previous dues prior to FY 2019-20, including interest and penalty, shall stand waived off,” according to the MCD order.

This can help property owners who have never paid property tax, made irregular payments, or paid less than their actual liability. It also covers eligible taxpayers facing recovery action, including bank account or property attachment, and those whose earlier tax payment cheques were dishonoured.

The scheme is available to owners and occupiers of properties falling under MCD’s jurisdiction. Taxpayers with pending property tax litigation can also apply, but they must submit a written undertaking agreeing to withdraw their cases.

They cannot subsequently claim a refund or adjustment of amounts deposited in court, paid to, or recovered by MCD during the litigation.

Properties belonging to government departments, Railways, public sector undertakings, autonomous bodies, statutory bodies and other specified government entities are excluded.

Taxpayers can apply online through the MCD Property Tax Portal. Follow these steps:

• Log in or register: Existing taxpayers can log in using their registered mobile number, email ID or Unique Property Identification Code (UPIC). New taxpayers must register on the portal.
• Obtain a UPIC: A 15-character alphanumeric UPIC is required for each property. Apply for one if your property does not have it.
• File your return: Complete the online Self-Assessed Property Tax Return (SAPTR) and select the “Pay Tax (SUNIYO)” option.
• Upload documents: Submit previous tax payment receipts and other relevant documents, wherever applicable.
• Pay the eligible dues: Pay the principal property tax for the eight specified financial years (FY 2019-20 to FY 2026-27) within the scheme period.
• Download the receipt: After successful filing and payment, the portal will generate a tax receipt and waiver certificate for download.

Taxpayers with multiple UPICs for the same property can also request a merger through the portal.

Taxpayers with a total property tax liability under the scheme of ₹5 lakh or more can pay in equal instalments during the scheme period. However, the entire amount must be paid by 31 December 2026. Failure to complete payment will result in withdrawal of the scheme benefits.

MCD will scrutinise returns filed under the scheme between 1 April 2027 and 31 March 2028. If an underpayment is detected, the taxpayer will have to pay the difference, plus a 30% penalty. Incorrect returns can be rectified within two months or by the scheme’s closing date, whichever comes first.

Sheetal Goel is a Content Producer at Livemint, where she covers corporate developments, personal finance, business trends, markets, and SEBI-related updates. She focuses on simplifying complex financial concepts and presenting them in a clear, reader-friendly manner, thereby helping audiences better understand investment trends, personal finance, and market developments. Her writing focuses on making finance more accessible to everyday readers while maintaining clarity, accuracy, and relevance. <br><br> She holds a degree in Economics (Hons.) along with an MBA in Finance, which has helped her develop a strong foundation in financial analysis, market understanding, and business reporting. Before joining journalism, she worked with finance and broking firms, where she closely followed market developments, investment strategies, and evolving industry trends. This practical exposure strengthened her understanding of financial markets. She has also written content across multiple formats and platforms, including YouTube, LinkedIn, and Instagram. <br><br> Over time, she has developed expertise in covering market-linked stories, investor-focused topics, and regulatory updates in a simplified yet informative style. She also enjoys reading and listening to Hindi poetry, reflecting her appreciation for literature and creative expression beyond the world of markets and numbers.

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