NDMC Property Tax

What is NDMC Property Tax?

NDMC Property Tax is a tax collected by the Delhi Municipal Corporation from anyone owning a property in North Delhi. NDMC house tax is applicable on residential, commercial, and industrial properties, and the rates may differ as per their purpose.

In general, this tax has to be paid:

• If the property is sublet
• If the property is self-occupied
• When the property is let
• If the property is co-owned

The tax can be paid either online or offline.

Steps to Pay NDMC Property Tax Online

The below steps explain how to pay property tax online.

• Step 1: Visit NDMC’s official website


• Step 2: Once redirected to another page, check the box against the terms and conditions


• Step 3: Click on the button ‘File property tax’


• Step 4: Click on ‘Online tax payer’; subsequently, click the button ‘Property ID has not been allotted’ before


• Step 5: Once redirected to a new page, provide essential details and enter the property area


• Step 6: Tick the declaration box and then click on the ‘Submit’ button
  
  You will receive a property ID on registered mobile number, with which you can proceed to file house tax in future.
  
  In case you have paid tax before, simply select the ‘Property ID’ tab and enter your ID.


• Step 7: After being redirected to a new page, provide essential property details to compute payable taxes


• Step 8: Click on the ‘Submit’ button and proceed to pay the applicable taxes


• Step 9: After completing the NDMC property tax payment, click on the ‘Generate Challan’ button

Download the challan in PDF format for future references.

Individuals can also file their property taxes offline. Visit an ITZ cash counter in North Delhi to initiate the offline process and related formalities. Pay the taxes via cheque, cash or credit, or debit card.

You can check the payment status on NDMC’s official website. Enter the property details on the website to initiate the process.

NDMC Area List

The North Delhi Municipal Corporation Property Tax has categorised North Delhi into 7 zones, further divided into wards and colonies. Below is the NDMC area list in a tabular format.

NDMC Property Tax Calculation

NDMC follows the Unit Area System to calculate property taxes.

The formula used to compute the tax is:

Property tax = Annual value x Rate of tax

Here,

Annual value = Unit area value per square metre x Age factor x Unit area of property x Structure factor x Use factor x Occupancy factor

Note that for vacant land, the annual value is computed with the following formula:

Annual value = Unit area value per square metre x Use factor x Area of vacant land x Occupancy factor x 0.3

Example: An individual purchases a pucca house property of 200 square metres in Chandni Chowk, constructed in 2005 for self-occupation. His/her property tax will amount to:

Unit area value in Chandni Chowk (category E) = Rs.270 per square metre

Unit area = 200 square meter

Age factor = 1.0 (for properties 2000 onwards)

Use factor = 1.0

Structure factor = 1.0

Occupancy factor = 1.0

As per formula,

Annual value = 200x270x1.0x1.0x1.0x1.0 = Rs.1,08,000

Property value = Annual value x Rate of tax (for category E)

                       = 54,000 x 11

                       = Rs.5,94,000

NDMC Property Tax Due Date and Rebate

Every year, property owners in Delhi have to pay the total property taxes in a lump sum by 30th June. As a property owner, you should note that a 30% rebate is applicable on net tax in senior citizens, women, and disabled individuals. However, if the NDMC house tax is paid in a single instalment in the first quarter of the year, a 15% rebate is made available to all property taxpayers. Pay the property tax on time to ensure that the property is free from dispute and can be easily mortgaged to avail high-value loans against property.