Mas­ter plan of Delhi MPD 2021 stands noti­fied vide S.O 141 dated 07^th Feb’ 2007.

Prop­erty Tax in Delhi:
Source: Muni­cipal Cor­por­a­tion of Delhi

Prop­erty Tax rates in Delhi

Con­ver­sion charges in Delhi from Indus­trial to Commercial/ Ban­quet Hall

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 teh 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;

(viii.) 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.

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