The Municipal Corporation of Delhi has extended the deadline for its SUNIYO 2.0 property tax amnesty scheme by three months, giving eligible property owners until December 31, 2026, to pay specified principal dues and receive waivers on earlier interest and penalties.
The deadline was earlier set for September 30, 2026. The scheme applies to residential, commercial, industrial and other properties under the MCD’s jurisdiction. Under the “One Plus Five” structure, taxpayers must pay the principal property tax for the current financial year, 2025-26, and the previous five financial years from 2020-21 to 2024-25.
According to the MCD’s public communication, payment of the principal amount for these six years will make taxpayers eligible for a 100% waiver of interest and penalties for those years. It will also lead to the complete waiver of tax arrears, interest and penalties relating to periods before financial year 2020-21.
The MCD described SUNIYO 2.0 as a one-time opportunity for property owners and occupiers to settle outstanding property tax liabilities. The scheme covers taxpayers who have never paid property tax, those who have paid irregularly or paid less than their actual liability, and those with pending property tax disputes or litigation. It also includes cases involving ongoing attachment action against bank accounts or property and previously dishonoured cheques.
The waiver applies to dues calculated under both the rateable value method and the unit area method, according to the frequently asked questions document available on the MCD website. The scheme therefore covers different categories of property tax assessments used within the municipal system.
To use the scheme, registered taxpayers must access the MCD property tax portal and log in using their registered mobile number, registered email ID or Unique Property Identification Code, or UPIC. If the registered mobile number is unavailable, property details can be searched using the UPIC through the portal. Taxpayers can also submit a request to update their mobile number through the property tax dashboard.
New taxpayers must first register on the MCD portal and obtain a UPIC. The MCD states that a 15-digit alphanumeric UPIC is mandatory for paying property tax for each property. After registration and UPIC creation, taxpayers must file their online Self Assessed Property Tax Return and pay the principal amount due for 2025-26 and the five preceding financial years covered by the scheme.
The MCD has said that a tax receipt and waiver certificate will be generated automatically after successful payment. The corporation has urged taxpayers to use the scheme before December 31, 2026, and has also provided a helpline for people seeking assistance with the process.
