SUNIYO 2.0: MCD Property Tax Amnesty Scheme 2026 – Complete Guide
Delhi Civic Body Launches SUNIYO 2.0 Property Tax Amnesty Scheme: Check Benefits, Eligibility, Deadline & How to Pay
Published: September 30, 2026 | Updated: September 30, 2026
Property owners in Delhi who have pending MCD property tax dues now have an opportunity to settle eligible outstanding liabilities under a new one-time amnesty scheme.
The Municipal Corporation of Delhi (MCD) has launched Sampattikar Niptaan Yojana (SUNIYO) 2.0 – One Plus Seven, a property tax amnesty scheme designed to help taxpayers settle their current and previous seven years’ principal property tax while providing relief on older dues, interest and penalties subject to the scheme’s terms and conditions.
The scheme is applicable from September 29, 2026, to December 31, 2026.
For Delhi property owners with old property tax arrears, understanding the SUNIYO 2.0 scheme, its payment requirements, deadline and online application process is important.
What Is SUNIYO 2.0?
SUNIYO 2.0, officially called Sampattikar Niptaan Yojana (SUNIYO) – One Plus Seven, is a one-time MCD property tax amnesty scheme for 2026-27.
Under the scheme, eligible taxpayers have to pay the principal amount of property tax for:
- Financial Year 2026-27
- Financial Year 2025-26
- Financial Year 2024-25
- Financial Year 2023-24
- Financial Year 2022-23
- Financial Year 2021-22
- Financial Year 2020-21
- Financial Year 2019-20
In other words, the scheme covers the current financial year plus the previous seven financial years.
After the prescribed payment is made, eligible property tax liabilities relating to the period before 2019-20, along with applicable interest and penalties, can be waived according to the conditions of the SUNIYO 2.0 scheme.
SUNIYO 2.0 Important Dates
| Particular | Details |
|---|---|
| Scheme Name | SUNIYO 2.0 – One Plus Seven |
| Implementing Authority | Municipal Corporation of Delhi (MCD) |
| Scheme Start Date | September 29, 2026 |
| Last Date | December 31, 2026 |
| Current Financial Year | 2026-27 |
| Previous Years Covered | 2019-20 to 2025-26 |
| Total Years Covered | 8 financial years |
| Older Dues | Subject to waiver under scheme conditions |
The December 31, 2026 deadline is particularly important because taxpayers must complete the prescribed filing and payment requirements within the scheme period to receive the applicable benefits.
How Does the “One Plus Seven” Formula Work?
The name One Plus Seven refers to:
1 current financial year + 7 previous financial years
Therefore, property owners need to pay the prescribed principal property tax for FY 2026-27 and FY 2019-20 through FY 2025-26.
Once the prescribed amount has been paid, older eligible liabilities before FY 2019-20 may receive the waiver of applicable interest and penalties according to the scheme’s rules.
Simple Example
Suppose a property owner has accumulated property tax liabilities over many years.
Instead of dealing with the entire historical liability in the same manner, SUNIYO 2.0 provides a mechanism under which the taxpayer pays the prescribed principal tax for the eight covered financial years.
The older eligible dues before 2019-20, including applicable interest and penalties, are then subject to waiver under the scheme.
Important: The actual amount payable and benefits available depend on the property’s tax records and the applicable terms of the MCD scheme.
Who Can Benefit From SUNIYO 2.0?
The scheme is relevant to property taxpayers who have eligible outstanding MCD property tax liabilities.
This can include property owners who have:
- Old MCD property tax dues
- Unpaid property tax from previous years
- Interest and penalty accumulated on eligible old dues
- Property tax records requiring correction
- Certain pending property-tax-related disputes, subject to the scheme’s conditions
Taxpayers should verify their individual property records and eligibility before making payment.
Can Property Tax of ₹5 Lakh or More Be Paid in Instalments?
Yes.
MCD has provided an instalment/part-payment facility for taxpayers whose total tax liability is ₹5 lakh or more.
Eligible taxpayers can make payments in equal instalments during the scheme period, subject to the prescribed conditions.
This provision can be particularly relevant for owners of properties with substantial accumulated tax liabilities.
How to Pay MCD Property Tax Under SUNIYO 2.0?
Taxpayers are required to use the MCD Property Tax Portal to file the required property tax return and make the prescribed payment.
The MCD’s official property-tax portal provides facilities including property searches, tax payment and UPIC-related services. MCD states that a Unique Property Identification Code (UPIC) is required for property-tax payment.
General Steps
Step 1: Visit the official MCD property tax portal.
Step 2: Log in or register using the available taxpayer options.
Step 3: Search/select your property and verify the property details.
Step 4: Check your outstanding property tax information.
Step 5: File the required Self Assessment Property Tax Return (SAPTR).
Step 6: Check the amount payable under SUNIYO 2.0.
Step 7: Make the prescribed payment through the MCD portal.
Step 8: Save the payment receipt and other relevant documents for your records.
MCD’s citizen portal also provides facilities for searching property details, paying property tax and dealing with UPIC-related services.
What If Your Property Tax Return Has an Error?
SUNIYO 2.0 also provides a mechanism for taxpayers to seek rectification of an incorrect Self Assessment Property Tax Return (SAPTR).
According to the scheme information reported by MCD, correction can be requested within two months or before the scheme closes, whichever is earlier.
Property owners should therefore check their property details and tax assessment carefully before completing the process.
What About Property Tax Cases Pending in Court?
Taxpayers with property tax matters pending before a court may also be able to opt for the scheme, subject to the applicable conditions.
The reported terms require taxpayers seeking the scheme’s benefit in such cases to submit the prescribed undertaking and withdraw the pending litigation. Additional conditions regarding refunds, adjustments or set-offs may also apply.
Anyone involved in ongoing litigation should carefully review the official MCD conditions and, where appropriate, obtain professional legal or tax advice before taking action.
MCD SUNIYO 2.0 Helpline
MCD has announced a dedicated helpline for assistance relating to the scheme:
SUNIYO 2.0 Helpline: 7065064988
MCD has also stated that taxpayer facilitation camps will be organised through its zonal offices in coordination with resident welfare associations, group housing societies, market associations and trade organisations.
The MCD citizen portal also lists 155305 as its Citizen Call Center and 7065064988 for property-tax-related assistance/WhatsApp.
Why Property Owners Should Check Their Tax Records
Property tax records can become complicated when a property has changed ownership, has multiple UPIC numbers, contains older unpaid assessments or has historical payment records.
Before making payment under an amnesty scheme, property owners should verify:
- Property address
- Owner details
- UPIC number
- Previous payment records
- Outstanding tax amount
- Assessment information
- Previous SAPTR filings
- Any pending property-tax dispute
- Receipts for taxes already paid
MCD has indicated that taxpayers with previous payments can upload relevant payment receipts where applicable, and facilities are available for dealing with multiple UPICs associated with the same property.
SUNIYO 2.0 vs Earlier SUNIYO Scheme
SUNIYO has been used by MCD as a property tax amnesty mechanism in previous financial years.
The earlier SUNIYO 2025-26 “One Plus Five” scheme covered the current year plus five previous financial years. MCD’s 2025-26 FAQ stated that eligible taxpayers had to pay the principal tax for FY 2025-26 and FY 2020-21 to FY 2024-25 to receive the specified relief.
The 2026-27 version expands the framework to “One Plus Seven”, covering eight financial years in total.
Frequently Asked Questions About SUNIYO 2.0
What is SUNIYO 2.0?
SUNIYO 2.0 is the Municipal Corporation of Delhi’s One Plus Seven property tax amnesty scheme for 2026-27.
What is the last date for SUNIYO 2.0?
The current last date is December 31, 2026. The scheme started on September 29, 2026.
Which financial years are covered?
The scheme covers the current financial year 2026-27 plus the previous seven years, 2019-20 through 2025-26.
Does SUNIYO 2.0 waive old property tax?
Eligible property tax liabilities from before FY 2019-20, including applicable interest and penalties, are subject to waiver after the prescribed payment is made, according to the scheme’s terms and conditions.
Can I pay a large property tax liability in instalments?
Taxpayers with a total liability of ₹5 lakh or more can use the instalment facility during the scheme period, subject to the prescribed conditions.
Where can I pay MCD property tax online?
Property owners can use the official MCD Property Tax Portal for online property tax services. MCD’s official website provides a direct “Pay Property Tax” service.
What is UPIC?
UPIC stands for Unique Property Identification Code. MCD states that a 15-character alphanumeric UPIC is required for property tax payment.
Can I correct an incorrect property tax return?
SUNIYO 2.0 provides a rectification mechanism for incorrect SAPTR filings, subject to the applicable time limit and scheme conditions.
Final Takeaway
The launch of SUNIYO 2.0 – One Plus Seven gives eligible Delhi property taxpayers a defined window to address outstanding MCD property tax liabilities.
The most important points to remember are:
✔ Scheme starts: September 29, 2026
✔ Deadline: December 31, 2026
✔ Current year: 2026-27
✔ Previous seven years: 2019-20 to 2025-26
✔ Older eligible dues: Interest and penalty relief/waiver subject to scheme conditions
✔ ₹5 lakh or more: Instalment facility available subject to conditions
✔ Online process: MCD Property Tax Portal
✔ Helpline: 7065064988
Property owners should not wait until the final days of the scheme. They should first verify their MCD property records, UPIC, previous payment receipts and outstanding liability, and then follow the official MCD procedure.
For the latest official information, always verify the current SUNIYO 2.0 terms directly on the Municipal Corporation of Delhi website.
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