The Municipal Corporation of Delhi (MCD) has extended the deadline for its SUNIYO 2.0 property tax amnesty scheme to December 31, 2026, giving eligible property owners additional time to clear outstanding tax liabilities and obtain relief on older dues. The scheme, officially called Sampattikar Niptaan Yojana 2.0, is designed to help taxpayers settle arrears without paying the applicable interest and penalties on qualifying amounts.
Under the current One Plus Seven framework, taxpayers must pay the principal property tax for the financial year 2026–27 and the preceding seven financial years, covering FY 2019–20 to FY 2025–26. In return, eligible dues from before FY 2019–20, including applicable interest and penalties, can be waived, subject to the scheme’s terms. Property owners must complete the required online filing and payment within the scheme period to receive the benefit.
Key Takeaways
- New deadline: December 31, 2026, for eligible taxpayers under SUNIYO 2.0.
- Scheme: Sampattikar Niptaan Yojana 2.0, also known as One Plus Seven.
- Years to pay: FY 2026–27 plus FY 2019–20 through FY 2025–26.
- What gets waived: Eligible property tax dues before FY 2019–20, including applicable interest and penalties.
- Who can benefit: Eligible owners and occupiers of properties under MCD jurisdiction, subject to the scheme’s conditions.
- How to apply: File the Self-Assessment Property Tax Return online through the MCD property tax portal and pay the prescribed principal amount.
- Helpdesk: MCD has provided the property-tax assistance number 7065064988.
What Is the SUNIYO 2.0 Property Tax Amnesty Scheme?
SUNIYO 2.0 is a one-time property tax settlement scheme introduced by MCD to help taxpayers regularise outstanding property tax payments. It is intended to address accumulated arrears and encourage property owners to bring their tax accounts up to date.
The scheme is particularly relevant to people whose properties have unpaid tax liabilities spanning several years. Over time, unpaid principal tax can accumulate alongside interest and penalties, making the total outstanding amount substantially larger than the original tax liability.
Under the One Plus Seven framework, eligible taxpayers can settle the principal tax for the current financial year and seven preceding years. Once the required payment and other conditions are met, qualifying liabilities from before FY 2019–20 can be waived.
The deadline has been extended to December 31, 2026, from the earlier September 30, 2026 deadline. The extension provides more time for taxpayers to check their property records, calculate their liabilities and complete the necessary online formalities.
Which Property Owners Are Eligible?
The scheme applies to eligible properties falling within the jurisdiction of the Municipal Corporation of Delhi. It covers multiple categories of property, including residential, commercial, industrial and institutional properties, subject to the official conditions and exclusions.
The scheme is intended to help a broad range of taxpayers regularise their records, including those who have never paid property tax, paid irregularly or underpaid their declared liability.
It can also cover eligible taxpayers with pending property-tax litigation or recovery proceedings. However, people with ongoing court cases must comply with additional conditions, including the prescribed undertaking and withdrawal of litigation where required.
Certain government-owned or government-related properties, including specified properties belonging to government departments, railways, public sector undertakings and statutory or autonomous bodies, are excluded under the scheme’s terms. Property owners should confirm their eligibility before making a payment.
Who should check the scheme?
- Owners or occupiers with outstanding property tax from earlier years.
- Taxpayers who have not regularly filed property tax returns.
- Owners whose declared tax may have been lower than their actual liability.
- Taxpayers facing eligible property-tax recovery action.
- People with pending property-tax disputes who are prepared to comply with the scheme’s litigation conditions.
Eligibility is not automatic merely because a property has outstanding dues. The relevant property must fall within the scheme’s scope, and the taxpayer must complete the prescribed process.
Which Financial Years Must Be Paid?
The most important feature of SUNIYO 2.0 is the One Plus Seven calculation.
| Financial year | Treatment under the scheme |
|---|---|
| FY 2026–27 | Principal property tax must be paid |
| FY 2025–26 | Principal property tax must be paid |
| FY 2024–25 | Principal property tax must be paid |
| FY 2023–24 | Principal property tax must be paid |
| FY 2022–23 | Principal property tax must be paid |
| FY 2021–22 | Principal property tax must be paid |
| FY 2020–21 | Principal property tax must be paid |
| FY 2019–20 | Principal property tax must be paid |
| Before FY 2019–20 | Eligible outstanding dues, including applicable interest and penalties, can be waived |
The eight financial years requiring payment consist of the current year plus seven preceding years. Taxpayers should calculate the principal liability for each applicable year through the MCD portal rather than estimating the amount independently.
The waiver applies to qualifying older liabilities under the scheme’s terms. It should not be interpreted as a blanket cancellation of every tax obligation associated with a property, including amounts that fall outside the scheme’s scope.
How to Claim the Delhi Property Tax Waiver Online
Eligible taxpayers can use MCD’s official Property Tax Return portal to access their property details, file the required return and pay the prescribed amount.
Official portal: https://mcdonline.nic.in/ptrmcd/web/citizen/info
Step 1: Open the MCD property tax portal
Visit the official portal and select the relevant login or registration option. Existing taxpayers can access their accounts using their registered mobile number and OTP, registered email credentials or the available UPIC login option.
Step 2: Find your property and UPIC
A Unique Property Identification Code (UPIC) is required to pay property tax. The code is a 15-character alphanumeric identifier associated with the property.
If you do not know your UPIC, use the property search facility on the portal. New taxpayers whose properties do not have a UPIC may need to apply for one before proceeding.
Step 3: Register if you are a new taxpayer
If you have not previously registered on the portal, complete the sign-up process using the available registration options.
After registration, locate or generate the relevant UPIC and log in to access the property record.
Step 4: File the Self-Assessment Property Tax Return
Open the relevant property record and complete the Self-Assessment Property Tax Return (SAPTR/PTR) with the required details.
Check the property information, applicable financial years and declared tax liability carefully. Incorrect or incomplete information can lead to scrutiny and potential penalties if a shortfall is found.
Step 5: Calculate the eligible principal tax
Use the portal to determine the principal property tax payable for FY 2026–27 and the preceding seven financial years, FY 2019–20 through FY 2025–26.
Do not assume that the waiver removes the principal tax for these eight years. The scheme requires payment of the prescribed principal amount to qualify for relief on older dues.
If you have already paid tax for some years, check that those payments are properly reflected in your property record. Retain supporting receipts and follow the portal’s instructions for recording or uploading previous payments.
Step 6: Pay the amount and save the receipt
Pay the required amount through the available payment facility before December 31, 2026.
After successful filing and payment, the portal is expected to generate the relevant tax receipt and waiver documentation automatically. Download and preserve both documents for your records.
If your payment is not reflected correctly or the waiver certificate is unavailable, contact MCD through its official helpdesk before assuming the settlement is complete.
Can Property Owners Pay in Instalments?
MCD has provided an instalment facility for eligible taxpayers whose total tax liability under the scheme is ₹5 lakh or more.
The facility allows qualifying taxpayers to pay in equal instalments during the scheme period, subject to the prescribed conditions. The full amount must be paid within the scheme’s validity period to retain the benefit.
Taxpayers should confirm the applicable instalment schedule and requirements through the official notification or MCD helpdesk. Missing the required payment deadline can result in the withdrawal of the amnesty benefit.
For liabilities below ₹5 lakh, taxpayers should follow the payment requirements displayed on the portal and in the applicable scheme rules.
What If Your Property Tax Case Is Pending in Court?
Taxpayers with pending property-tax litigation may be eligible, but additional conditions apply.
Under the scheme, a taxpayer seeking relief in a matter pending before a court may need to submit an undertaking in the prescribed format and withdraw the relevant litigation. The undertaking can also require the taxpayer to give up claims for a refund, adjustment or set-off of amounts deposited in court, paid to MCD or recovered by the corporation during the pendency of the case.
This condition can have important legal and financial consequences. Taxpayers should read the undertaking carefully and seek qualified legal advice if they are uncertain about the effect of withdrawing a case or giving up a claim.
They should not assume that filing an online return alone automatically resolves a pending dispute.
What Happens If You Miss the December 31 Deadline?
The amnesty is available only within the notified scheme period. Taxpayers who fail to complete the required settlement by December 31, 2026, risk losing the benefit.
Under the scheme’s terms, unpaid liabilities may again become recoverable along with applicable interest and penalties. MCD may also pursue recovery measures permitted under the law, including action involving bank accounts or property, where legally applicable.
The corporation can scrutinise returns filed under the scheme during the period from April 1, 2027, to March 31, 2028. If scrutiny identifies an underpayment, the taxpayer may have to pay the differential liability along with a 30% penalty under the notified conditions.
Taxpayers should therefore verify their calculations, keep evidence of previous payments and ensure that their returns are accurate before the deadline.
How to Contact MCD for Help
Property owners who face problems locating their UPIC, filing the return or completing payment can contact MCD through its property tax support channels.
- Property tax helpline: 7065064988
- Official portal: https://mcdonline.nic.in/ptrmcd/web/citizen/info
- Email: mcd-ithelpdesk@mcd.nic.in
MCD has also indicated that assistance will be available through zonal offices and facilitation activities. Taxpayers should use official channels for clarification and avoid sharing OTPs or sensitive account information with unauthorised intermediaries.
The Bigger Picture
SUNIYO 2.0 gives eligible Delhi property owners an opportunity to resolve long-pending tax liabilities through a defined settlement mechanism. By requiring payment of principal tax for the current financial year and seven previous years, the scheme links relief on older arrears to the regularisation of more recent obligations. For people whose unpaid dues have accumulated interest and penalties over many years, the potential waiver could make settlement more manageable.
However, the benefit comes with conditions. Property owners must establish eligibility, file accurate returns, pay the prescribed principal amount and complete the process within the deadline. Those with pending litigation or complicated property records should examine the official terms carefully before proceeding. The waiver is valuable, but it is not automatic and should not be treated as a cancellation of every outstanding property-related liability.
What Happens Next?
The immediate priority for eligible taxpayers is to check their MCD property records and begin the filing and payment process well before December 31, 2026. Owners should confirm their UPIC, verify any payments already made and calculate the principal amount payable for the eight financial years covered by the One Plus Seven framework. Anyone with a missing property record, disputed assessment or pending court case should seek clarification early rather than waiting until the final days of the scheme.
After the deadline, MCD is expected to scrutinise returns submitted under the scheme during FY 2027–28. Taxpayers should retain their filed returns, payment receipts and waiver certificates in case the corporation seeks verification or identifies a shortfall. Completing the process accurately is essential to securing the benefit and avoiding later disputes over unpaid amounts.
Frequently Asked Questions
1. What is the last date to claim the Delhi property tax waiver?
The deadline for the MCD SUNIYO 2.0 One Plus Seven scheme is December 31, 2026.
2. Which years’ property tax must be paid?
Eligible taxpayers must pay the prescribed principal property tax for FY 2026–27 and the preceding seven financial years, from FY 2019–20 to FY 2025–26.
3. Which property tax dues are waived?
Eligible outstanding property tax liabilities from before FY 2019–20, including applicable interest and penalties, can be waived after the taxpayer fulfils the scheme’s payment and other conditions.
4. Can commercial and industrial property owners apply?
The scheme covers eligible residential, commercial, industrial and institutional properties under MCD jurisdiction, subject to the notified exclusions and requirements.
5. Where can I apply for the property tax waiver?
Use the official MCD property tax portal: https://mcdonline.nic.in/ptrmcd/web/citizen/info. You will generally need the property’s UPIC and must file the required property tax return.
6. Can I pay in instalments?
Eligible taxpayers with a total scheme liability of ₹5 lakh or more can use the prescribed equal-instalment facility, subject to the scheme conditions and full settlement within the scheme period.
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