Property Tax Rates in Delhi for FY 2013-14

The property tax is based on the annual value (AV) of covered space of buildings and vacant lands.

The entire New Delhi area has been divided into 8 Categories from category A to H. Some colonies in these categories are:

1. Category A: Anand Niketan, Friends Colony, Maharani Bagh
2. Category B: Greater Kailash 1, R K Puram, Defence Colony
3. Category C: Lajpat Nagar, Kalkaji, East of Kailash
4. Category D: Prashant Vihar, Dwarka, Daryaganj
5. Category E: Rohini, Defence Enclave in Mahipalpur
6. Category F: Dawat nagar in Okhla, Daya Basti in Shastri Nagar
7. Category G: Dabri Extension, Dairy Colony in Roshanpura
8. Category H: Daoili Village, Daulatpur

The property Tax rates are based on these categories and type of property.

Property tax rates on Residential Property:

• Category A & B – 12%
• Category C, D & E – 11%
• Category F, G & H – 7%

Property tax rates on Non Residential (Commercial) Property:

• For Hotels, Restaurants (with bar), Shops, Cinema Halls, Malls, Gyms, Petrol Pumps, Clubs etc need to pay 20% Property tax for all categories A to H
• For Guest Houses, Paying Guests Houses, Restaurants (without bars) need to pay 15% Property tax for all categories A to H
• For all other Non Residential (Commercial) Property:
  • Category A & B – 15%
  • Category C, D & E – 12%
  • Category F, G & H – 10%

Property tax rates on Farm Houses:

Farm Houses need to pay 20% property tax for all categories A to H.

Rebate on Property Tax:

• 10% Rebate on property tax would be given to DDA/CGHS flats upto covered space of 100 sq. mt.
• 30% rebate on property tax for Senior citizens, Women or physically challenged for covered space of up to 200 sq mt. This rebate is available even if the above are joint holders of the property. This exemption is available on only one property.

Following is the Advertisement from Municipal Corporation of Delhi: