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South Delhi Municipal Corporation Property Tax

The South Delhi Municipal Corporation is one of the municipal corporations in Delhi. It levies a tax on all real estate properties (vacant lands or buildings) within its jurisdiction and this tax is known as the property tax. The property tax is paid annually by South Delhi property owners and covers self-occupied, rented, residential and commercial buildings.

Calculation of SDMC Property Tax

SDMC adopts a unit area system for its property tax calculation using the formula:

Property Tax = Annual Value of a Property * Current Rate of Tax

Wherein, the annual value of a property = unit area of property * unit area value per square metre * occupancy factor * age factor * structure factor * use factor

The Municipal Corporation of Delhi provides the applicable rate of tax for each year on its official website.

The various terms used in the calculation are explained below:

  • Unit area of property: This is the built-up area of the property.
  • Unit area value per square metre: This is the value per square metre for the built-up area of the property.
  • Occupancy factor: Rented out properties are taxed higher than self-occupied ones.
  • Age factor: New properties are levied a higher tax as compared to older ones.
  • Structure factor: RCC constructions are charged higher than low-value constructions.
  • Use factor: Residential properties are taxed less than non-residential ones.

How to Pay SDMC Property Tax Online

The SDMC property tax can be paid online in a few simple steps -

Step 1: Visit the official SDMC website.

Step 2: Click on the 'Sign Up' option and register yourself by submitting the form.

Step 3: Use your login details to access the customer portal of SDMC.

Step 4: Register your property with your Unique Property Identification Number (UPIC).

If you don't have one, apply for it on the website and then register your property. First-time users can click on 'First-Time Online Taxpayer' and follow the instructions. After submitting your details, you will receive your property ID on your registered mobile.

Step 5: Now enter the details of your property as specified on the page, calculate the payable tax and click 'Submit'.

Step 6: You can pay the tax through your credit/debit card or by net banking.

Step 7: Once payment is done, a challan will be displayed on the screen. You can download it for future use.

Alternative Method to Pay SDMC Property Tax Online

  • Visit the official SDMC website. Go to 'Online Services'.
  • Click on 'Property Tax'.
  • Under 'Citizen Login,' provide your registered mobile number to receive your OTP. Enter the OTP to log in and complete the tax payment as per the instructions.

Offline SDMC Property Tax Payment

If you do not wish to pay the SDMC tax online, you can make the tax payments at any of the ITZ cash counters across South Delhi. You can pay through debit/credit card, cash, demand draft, cheque; or from your nearest Axis bank, HDFC bank or Customer Service Bureau Centre.

You must carry the following documents:

  • Aadhar card
  • Property tax statement
  • Property ID
  • Property challan of previous years

After the transaction, retain the challan carefully for future use.

Exemptions for SDMC Property Tax

SDMC offers property tax exemptions for the following:

  • Vacant plots/buildings used for worship, public burial, heritage land, or charitable purposes
  • Agricultural land/ buildings
  • Corporation land/buildings
  • Houses owned by ex-servicemen or widows of martyrs. (These should be self-occupied; not rented out)
  • Housing units owned by paramilitary or police martyrs
  • Property owned by SDMC handicapped employees
  • Homes of sportspersons, who have won international awards

Rebates of SDMC Property Tax

SDMC property tax rebates can be availed in the following instances:

  • Discount of 15% on the total payable tax, if it is paid as a lump sum in the first quarter of the year.
  • Rebate of 10% on the annual value given to DDA/CGHS flats up to 100 square metres.
  • Discount of 30% to physically challenged women, ex-servicemen and senior citizens.
  • 20% rebate to group housing flats up to 30th June of the financial year

Conditions for Availing of SDMC Property Tax Rebate

SDMC offers tax rebates only under certain conditions as stated below:

  • Rebate is given for up to 200 square metres of property, except DDA/CGHS flats where the rebate is given for 100 sq. metres.
  • The homes must be for residential use.
  • They should be self-occupied.
  • In cases of joint ownership, the property share of owners determines the concession.

Penalty for SDMC Property Tax Delay

If tax payments are not made by the deadline set by the Delhi Municipal Corporation, a penalty of 1% is levied each month on the payable tax amount for delayed payment.

List of South Delhi Municipal Corporation Areas

South Delhi is divided into four zones - Central Zone, West Zone, South Zone and Najafgarh. These are further classified into wards and colonies.

Whether online or offline, paying your SDMC property tax is now very easy, if you keep in mind the few basic things as discussed in this article.