Property Tax in Delhi

Site last updated on 19 May, 2012 @ 4:57 pm

Property Tax rates in Delhi

SI No	Property Use	Factor	Colony Caregories & Tax Rates (%)								Status
SI No	Property Use	Factor	A	B	C	D	E	F	G	H	Status
1	Air Conditioned Gyms	4	20	20	20	20	20	20	20	20	A
2	Banquet Halls	4	20	20	20	20	20	20	20	20	A
3	Business-SelfOccupied/Tenanted	4	15	15	12	12	12	10	10	10	A
4	Business-Vacant	2	15	15	12	12	12	10	10	10	A
5	Clubs With Swimming Pools	4	20	20	20	20	20	20	20	20	A
6	Coaching Centres having more than 50 students	4	20	20	20	20	20	20	20	20	A
7	Coaching Centres having upto 50 students	4	15	15	12	12	12	10	10	10	A
8	Colleges-1	2	15	15	12	12	12	10	10	10	A
9	Colleges-2	3	15	15	12	12	12	10	10	10	A
10	Colleges-Govt	1	15	15	12	12	12	10	10	10	A
11	Colleges-Trust	2	15	15	12	12	12	10	10	10	A
12	Colleges-UGC	1	15	15	12	12	12	10	10	10	A
13	Educational Institutes – Fees below Rs.600	1	15	15	12	12	12	10	10	10	A
14	Educational Institutes – Fees between Rs.600 and Rs. 1200	2	15	15	12	12	12	10	10	10	A
15	Educational Institutes –others	3	15	15	12	12	12	10	10	10	A
16	Farmhouse — Non Residential	4	20	20	20	20	20	20	20	20	A
17	Farmhouse — Residential	1	15	15	15	15	15	15	15	15	A
18	Govt Schools	2	15	15	12	12	12	10	10	10	A
19	Govt Schools Others	3	15	15	12	12	12	10	10	10	A
20	Govt. Company and Statutory Corporation Properties — Airport Authority of India	4	20	20	20	20	20	20	20	20	A
21	Govt. Company and Statutory Corporation Properties — Non-Residential	4	15	15	15	15	15	15	15	15	A
22	Govt. Company and Statutory Corporation Properties — Residential	4	15	15	15	15	15	11	11	11	A
23	Govt/Autonomous body Aided Schools	1	15	15	12	12	12	10	10	10	A
24	Govt/Govt aided Schools/Colleges	1	15	15	12	12	12	10	10	10	A
25	Guest Houses	4	20	20	20	20	20	20	20	20	A
26	Hazardous Buildings	4	15	15	12	12	12	10	10	10	A
27	Hoardings	10	15	15	12	12	12	10	10	10	A
28	Hotels-3 Stars and above	10	20	20	20	20	20	20	20	20	A
29	Hotels-up to 2 star and below without bar facility	4	15	15	12	12	12	10	10	10	A
30	Hotels/Restaurants having bar facility	4	20	20	20	20	20	20	20	20	A
31	Industrial-Selfoccupied/Tenanted	3	15	15	12	12	12	10	10	10	A
32	Industrial-Vacant	2	15	15	12	12	12	10	10	10	A
33	Lodges	4	20	20	20	20	20	20	20	20	A
34	Malls/Shopping Malls	4	20	20	20	20	20	20	20	20	A
35	Medical Educational Institution-1	1	15	15	12	12	12	10	10	10	A
36	Medical Educational Institution-2	2	15	15	12	12	12	10	10	10	A
37	Medical Educational Institution-3	3	15	15	12	12	12	10	10	10	A
38	Medical Educational Institution-Govt	1	15	15	12	12	12	10	10	10	A
39	Medical Institution-Govt	1	15	15	12	12	12	10	10	10	A
40	Medical Institution-Others	2	15	15	12	12	12	10	10	10	A
41	Mercantile-Cold Storage	4	15	15	12	12	12	10	10	10	A
42	Mercantile-Others — Other than shop of 150 sq.mtr.	4	15	15	12	12	12	10	10	10	A
43	Mercantile-Others — Other than shop of more than or equal to 150 sq.mtr	4	20	20	20	20	20	20	20	20	A
44	Mercantile-Shops — Less than 150 sq.mtr	4	15	15	12	12	12	10	10	10	A
45	Mercantile-Shops — More than or equal to 150 sq.mtr	4	20	20	20	20	20	20	20	20	A
46	Mercantile-STD/ISD booths	4	15	15	12	12	12	10	10	10	A
47	Mercantile-Truck Transporters	4	15	15	12	12	12	10	10	10	A
48	Mercantile-Warehouses — Used for storage of goods and for sale less than 150 sq.mtr	4	15	15	12	12	12	10	10	10	A
49	Mercantile-Warehouses — Used for storage of goods and for sale more than or equal to 150 sq.mtr	4	20	20	20	20	20	20	20	20	A
50	Mercantile-Warehouses — Used only for storage of goods and not sale	4	15	15	12	12	12	10	10	10	A
51	Mercantile-Wholesale Traders — Less than 150 sq.mtr	4	15	15	12	12	12	10	10	10	A
52	Mercantile-Wholesale Traders — More than or equal to 150 sq.mtr	4	20	20	20	20	20	20	20	20	A
53	Multiplexes/PVRs	4	20	20	20	20	20	20	20	20	A
54	Petrol Pumps/CNG Stations	4	20	20	20	20	20	20	20	20	A
55	Public Purpose	1	15	15	12	12	12	10	10	10	A
56	Public Utility	2	15	15	12	12	12	10	10	10	A
57	Recreation Purpose-Assembly Halls	3	15	15	12	12	12	10	10	10	A
58	Recreation Purpose-Auditoria	3	15	15	12	12	12	10	10	10	A
59	Recreation Purpose-Baratghars	3	15	15	12	12	12	10	10	10	A
60	Recreation Purpose-City Halls	3	15	15	12	12	12	10	10	10	A
61	Recreation Purpose-Exhibition Halls	3	15	15	12	12	12	10	10	10	A
62	Recreation Purpose-Movie Halls	3	15	15	12	12	12	10	10	10	A
63	Recreation Purpose-Museums	3	15	15	12	12	12	10	10	10	A
64	Recreation Purpose-Others	3	15	15	12	12	12	10	10	10	A
65	Recreation Purpose-Theatres	3	15	15	12	12	12	10	10	10	A
66	Religious Institution	1	15	15	12	12	12	10	10	10	A
67	Residential	1	12	12	11	11	11	7	7	7	A
68	Restaurant	4	15	15	12	12	12	10	10	10	A
69	Schools-Fees below Rs.600	1	15	15	12	12	12	10	10	10	A
70	Schools-Fees between Rs.600 and Rs. 1200	2	15	15	12	12	12	10	10	10	A
71	Schools-Others	3	15	15	12	12	12	10	10	10	A
72	Shops having Covered Area 150 sq mts and above	4	20	20	20	20	20	20	20	20	A
73	Shops having Covered Area less than 150 sq mts	4	15	15	12	12	12	10	10	10	A
74	Sports Purpose-Bowlling alleys	3	15	15	12	12	12	10	10	10	A
75	Sports Purpose-Club rooms — Other than with swimming pool	3	15	15	12	12	12	10	10	10	A
76	Sports Purpose-Club rooms — With swimming pool	3	20	20	20	20	20	20	20	20	A
77	Sports Purpose-Dance Halls — Air conditioned	3	20	20	20	20	20	20	20	20	A
78	Sports Purpose-Dance Halls — Other than air conditioned	3	15	15	12	12	12	10	10	10	A
79	Sports Purpose-Gym — Air conditioned	3	20	20	20	20	20	20	20	20	A
80	Sports Purpose-Gym — Other than air conditioned	3	15	15	12	12	12	10	10	10	A
81	Sports Purpose-Health and Sports Club — Air conditioned and or with swimming pool	3	20	20	20	20	20	20	20	20	A
82	Sports Purpose-Health and Sports Club — Other than air conditioned and or with swimming pool	3	15	15	12	12	12	10	10	10	A
83	Sports Purpose-Others	3	15	15	12	12	12	10	10	10	A
84	Sports Purpose-Recreation Piers	3	15	15	12	12	12	10	10	10	A
85	Sports Purpose-Stadia	3	15	15	12	12	12	10	10	10	A
86	Telecommunication Tower	2	15	15	12	12	12	10	10	10	A
87	Towers	10	15	15	12	12	12	10	10	10	A
88	University	1	15	15	12	12	12	10	10	10	A
89	Workshops and Auto Repair Garages	3	15	15	12	12	12	10	10	10	A

The following property categories are entitled for Property Tax Rebate

S.No.	Category Rebate (%age)
1.	Sr. Citizens 30%
2.	Women Owned 30%
3.	Physically Challenged 30%
4.	Ex-Servicemen 30%
5.	Village Abadi 30%
6.	DDA Residential 10%
7.	Group Housing Flats 20%

* The Rebate is automatically calculated for Village Abadi, DDA Residential and Group Housing Properties.

Conditions for Rebate entitlement are :

a. Rebate is applied for a maximum of 200 Sq Mtrs of Total Covered/Build-up area.

b. Occupancy Factor/Use should be Residential

c. Use Factor should be Self used ( non-rented)

d. In case of Joint Owners, the rebate will be applied to the property share of owners who are under Rebate Category.

The following property categories are entitled for Property Tax Exemption

1.	Agricultural — Sec 115 (1) (i)
2.	Vacant Land or Building in Village abadi occupied for residential purpose by any original Owner or legal heir up to 200 Sq. Mtrs of covered space (on pro-rata base)
3.	Exclusively used for public worship — Sec 115 (1) (iii)
4.	Used for Public Charity — Sec. 115 (1) (iv)
5.	Land and Building exclusively used for burial / cremation ground (1) (v)
6.	Heritage lands and buildings — Sec. 115 (1) (vi)
7.	Owned by war widow / Gallentry Award winner being permanently used for self — residence and no portion is let out for any purpose whatsoever
8.	Land and building of Corporation as per section — Sec.115 (1) (viii)

Section 115(1):

(i.)

Vacant land and buildings (other than dwelling houses) exclusively used for agricultural purposes in accordance with the guidelines prescribed in the bye — laws;

(ii.)

Vacant lands or buildings or portions thereof, exclusively used for the purpose of public worship;

(iii.)

Vacant lands or buildings or portions thereof, exclusively occupied used, with the approval of the corporation, for the purpose of charity as may be specified in the bye-laws or for the purpose of medical relief to, or education of the poor, free of charge;

(iv.)

Vacant lands or buildings or portions thereof, exclusively used for the purpose of public burial or as cremation ground, or any other place used for the disposal of the dead, duly registered under this act;

(v.)

Such heritage land or buildings as per the as per specifically notified for exemption by the corporation as also such premises as or so specified by the Archaeological Survey of India;

(vi.)

Vacant lands and buildings owned exclusively by war widows, Gallentry award winners in Defence Force, Police and Para –military forces as also civilians who have received bravery awards of; the highest order from the government inclusing Annual Bravery Awards given by the president. Provided that the exemption shall be subject to the condition that -

a.	The premises in question is in self — occupation for residential use and no portion thereof is let out for purposes, whatsoever;
b.	In case the person concerned has more than one property in Delhi, the exemption shall be applicable to only one property which is permanently used for self — residence;
c.	The benefit of exemption shall be limited to the life — time of the person concerned, except where the award has been granted posthumously, in which case the exemption will be granted to the widow of the gallantry award winner;

(vii.)

Vacant lands and buildings owned by, or vested in, the Corporation but not leased out or rented out, and in respect of which is property tax, if levied, would, under the provisions of this Act, be leviable primarily on the corporation.

Explanation:-

For the purpose of clause (iii) no portion of any vacant land building where any trade or business is carried on, or which is, used for residential purpose, or in respect of which any rent or income is derived, shall be deemed not to be exclusively used for public worship and such portion of such vacant land or building shall be assesses as a separate unit of assessment.

Disclaimer: This information is sourced from www.mcdpropertytax.com and this website is not responsible for the validity of the same

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Property Tax in Delhi