Delhi Property Owners Get Fresh Tax Relief as MCD Launches SUNIYO 2.0
New Delhi | September 30, 2026: Delhi property owners with outstanding tax dues have a fresh opportunity to settle their liabilities without paying interest or penalties under a new Municipal Corporation of Delhi (MCD) amnesty scheme. The newly launched SUNIYO 2.0 scheme allows eligible taxpayers to clear principal dues for the current financial year and the previous seven years by December 31, 2026, while qualifying older arrears can be waived.
The scheme could help homeowners, commercial property owners and other taxpayers regularise their municipal tax accounts, provided they meet the payment and documentation requirements.
What SUNIYO 2.0 Offers Property Taxpayers
The MCD launched the Sampattikar Niptaan Yojana (SUNIYO) 2.0, also called the “One Plus Seven” scheme, on September 29. It will remain open until December 31, 2026.
To qualify, taxpayers must pay the principal property tax for financial year 2026–27 and the previous seven financial years, from 2019–20 to 2025–26, without interest or penalties.
Once the prescribed payment is made, property tax liabilities from before 2019–20, along with applicable interest and penalties, will be waived, subject to the scheme’s terms and conditions.
Who Can Benefit From the Scheme
The scheme is relevant to property owners and taxpayers with outstanding municipal property tax liabilities within the MCD’s jurisdiction.
It offers an opportunity to clear eligible dues and regularise property tax accounts. For owners who have accumulated arrears over several years, the waiver of older liabilities could significantly reduce the amount payable.
However, the benefit is conditional. Taxpayers must pay the prescribed principal amount for the eligible years within the scheme period and comply with the applicable requirements.
Instalment Facility for Dues of 5 Lakh or More
To help taxpayers manage larger liabilities, the MCD has introduced an instalment facility for those whose total property tax liability is 5 lakh or more.
Eligible taxpayers can pay in equal instalments during the scheme period, subject to the prescribed conditions. They should confirm the applicable instalment schedule and ensure that the full amount is settled before the scheme closes.
The facility may make it easier for owners with substantial arrears to manage payments without having to pay the entire amount at once.
Correction Facility for Incorrect Tax Returns
Taxpayers who have filed an incorrect Self Assessment Property Tax Return (SAPTR) can seek rectification under the scheme.
The correction must be made within two months or before the scheme closes, whichever is earlier. Property owners who identify errors in their filings should review their records and initiate corrections within the permitted period.
For cases involving property tax disputes pending in court, taxpayers seeking the scheme’s benefits must submit an undertaking in the prescribed format and withdraw the pending litigation. They must also agree not to claim refunds, adjustments or set-offs for amounts deposited in court or paid to or recovered by the MCD during the case.
How Property Owners Can Apply
Taxpayers can file their returns and make the prescribed payments through the MCD’s online property tax portal. The corporation has also announced a dedicated helpline, 7065064988, to assist taxpayers.
Facilitation camps will be organised through zonal offices in coordination with group housing societies, resident welfare associations, market associations, chambers of commerce and trade associations.
Property owners should keep their property identification details, previous tax payment records and relevant documents ready before filing. They should also verify that the correct property and assessment details are reflected in their returns.
Why the December 31 Deadline Matters
SUNIYO 2.0 provides a limited window to settle eligible property tax dues with relief from interest and penalties. Taxpayers who do not complete the required payments within the stipulated period may lose the scheme’s benefits and remain liable under the applicable tax rules.
For property owners planning to sell, transfer or otherwise deal with their properties, having their municipal tax records in order can also help avoid complications during due diligence.
The key step for taxpayers is to calculate their eligible principal dues, review their returns and complete the required formalities before December 31, 2026.