Property Tax Chandigarh 2026-27: Rates, Online Payment, Last Date

Short answer: Chandigarh’s Municipal Corporation charges residential property tax on a flat per-area formula, not on market value. A house pays ₹5, ₹4 or ₹3 per sq yard of open plot area plus ₹2.50, ₹2 or ₹1.50 per sq ft of covered area on every floor, depending on which of three sector zones it sits in. CHB and society flats of 500 sq ft or more pay ₹2 per sq ft in any sector. Pay between 1 April and 31 May for a 20% rebate. After that the MC adds a 25% penalty plus 12% annual interest. You can pay on the e-Sampark portal using your Property ID or your house and sector number.

₹2Per sq ft, CHB & society flats500 sq ft and above, any zone
20%Rebate if paid by 31 Mayresidential; commercial gets 10%
25%Penalty after 31 Mayplus 12% a year interest from 1 April
₹61 CrCollected in the 2026 rebate windowMC’s highest ever, April–May

Most people in Chandigarh first pay attention to property tax at one of two moments. The first is the SMS in April reminding you the rebate window is open. The second is a property sale, when the buyer’s lawyer asks for the last few years’ receipts and you find the file is short. The first one saves you a fifth of the bill. The second can hold up a registry for weeks.

The tax itself is small next to what Chandigarh property costs. A typical CHB flat pays less in a year than a month’s electricity bill. That is why it gets ignored, and why arrears pile up quietly. This guide explains what the Municipal Corporation Chandigarh (MCC) charges in 2026-27 and how the bill is worked out. It includes worked examples for real house and flat sizes, the online payment steps, and what a buyer or tenant should check.

What changed in 2025, and what applies in 2026-27

Residential property tax in Chandigarh only started in assessment year 2015-16. The UT Administration ordered it under Section 90(5) of the Punjab Municipal Corporation Act, 1976, as extended to Chandigarh, after the MC had not imposed it for years. The rates were then left almost unchanged for a decade.

That ended on 31 March 2025, when the Administration notified a threefold increase in residential property tax and a doubling of commercial tax from assessment year 2025-26. It met immediate resistance. The MC General House had already rejected the hike in February 2025, and the Chandigarh Residents Associations Welfare Federation started a signature drive against it.

On 23 April 2025 the Administration partly rolled it back. A gazette notification cut the residential multiple from three times to two times the 2020 rates and commercial tax from 6% to 5% of annual rateable value. It also replaced the residential rate table (Annexure A). That April 2025 table is the one reproduced below. The MC Commissioner put the cost of the rollback to the corporation at about ₹25 crore a year.

Some owners had already paid at the threefold rate before the rollback. The Administration chose to adjust that excess against later bills rather than refund it, and it said the adjustment would show in the 2026-27 bills. If your 2026-27 bill looked lower than expected, that is probably why.

For 2026-27, the MC ran its normal cycle. Bills were raised for all property categories. The rebate window ran from 1 April to 31 May 2026, with cheques and demand drafts accepted only until 26 May. We found no public notice of a fresh rate revision for 2026-27. The April 2025 schedule is still the one to calculate from, but the demand shown against your Property ID on e-Sampark is what you actually owe.

The 2026-27 residential rates, zone by zone

Chandigarh splits its sectors into three zones for residential property tax. A house is taxed on two things. The first is the vacant plot area, meaning the part of the plot outside the ground-floor plinth, in sq yards. The second is the total covered area on all floors, in sq ft. Flats are taxed on covered area only, at one rate across the city.

Chandigarh residential property tax rates per year (MC Chandigarh, Annexure A as revised on 23 April 2025)
Zone	Sectors	Vacant plot area	Covered area, all floors
Zone I	1–12, 14–19, 26, 26 (East), 27, 28	₹5.00 per sq yd	₹2.50 per sq ft
Zone II	20–25, 29–38, 38 (West), Modern Housing Complex and Shivalik Enclave (Manimajra), Industrial Area Phase I & II, all SCFs in MC limits	₹4.00 per sq yd	₹2.00 per sq ft
Zone III	39–56, 61, 63 and others	₹3.00 per sq yd	₹1.50 per sq ft
Flats (any zone)	CHB flats, cooperative house building societies and other residential flats (excluding SCFs) of 500 sq ft and above	—	₹2.00 per sq ft

For comparison, the table notified on 31 March 2025 was 50% higher on every line. It had Zone I at ₹7.50 per sq yard plus ₹3.75 per sq ft, and flats at ₹3 per sq ft. The 2020 schedule, which applied until March 2025, was half of today’s. A 1,000 sq ft CHB flat that paid about ₹1,000 a year before 2025 now pays about ₹2,000 before rebate.

Who does not pay

Small homes. The 2015 order that started residential property tax exempted any residential house or flat with an area under 500 sq ft. The 2025 flat rate is still written for flats of 500 sq ft and above.
Certain owner-occupiers. No tax is charged on residential land and buildings of up to 300 sq yards that are owned and fully self-occupied by serving or former members of the armed forces, widows, or persons with disabilities who qualify under Section 80U of the Income Tax Act. “Fully self-occupied” matters. Let out one room and the exemption goes.
Colonies and villages. The 2015 order exempted residential houses in colonies and villages within MC limits. The MC has since moved to bill some of these, starting with commercial units in newly added villages. Do not assume a village property is exempt. Check the Property ID.
Government buildings do not pay the tax. They pay a service charge instead.

Worked examples: what a real Chandigarh bill comes to

The formula is (vacant plot area in sq yd × plot rate) + (covered area on all floors in sq ft × covered-area rate). One sq yard is 9 sq ft. Only the plot area outside the ground-floor plinth counts as vacant. The e-Sampark terms spell this out.

Illustrative Chandigarh property tax for 2026-27 at the April 2025 rates (Hoomzz calculation; sizes are examples, not typical of every house in these sectors)
Property	Inputs	Annual tax	If paid by 31 May (−20%)
1-kanal house, Sector 8 (Zone I)	500 sq yd plot, 250 sq yd plinth → 250 sq yd vacant; 5,500 sq ft covered over three floors	250 × ₹5 + 5,500 × ₹2.50 = ₹15,000	₹12,000
10-marla house, Sector 35 (Zone II)	250 sq yd plot, 125 sq yd plinth → 125 sq yd vacant; 2,250 sq ft covered over two floors	125 × ₹4 + 2,250 × ₹2 = ₹5,000	₹4,000
Small house, Sector 44 (Zone III)	150 sq yd plot, 100 sq yd plinth → 50 sq yd vacant; 1,800 sq ft covered over two floors	50 × ₹3 + 1,800 × ₹1.50 = ₹2,850	₹2,280
CHB 2BHK flat, any sector	1,000 sq ft covered	1,000 × ₹2 = ₹2,000	₹1,600
CHB 1BHK flat, any sector	480 sq ft covered	Nil, under the 500 sq ft threshold	—

The Sector 35 house makes the late-payment cost easy to see. Paid in May, it costs ₹4,000. Paid in October, it costs the full ₹5,000, plus a ₹1,250 penalty (25%), plus interest at 12% a year from 1 April to the end of October. That is about ₹350 if interest runs on the tax alone. The total is roughly ₹6,600, about 65% more than the May price. The exact interest method on your bill may differ slightly. The size of the gap will not.

Paying Chandigarh property tax by 31 May versus in October: the same Zone II house bill — The same 10-marla Sector 35 house: ₹4,000 in the rebate window, about ₹6,600 if paid in October. The rebate and the penalty come from the same bill.

Unpaid property tax stays with the property, not the seller. The MC can attach, seal or sell a defaulter’s property to recover dues. After the 2026 rebate window it said it would issue sector-wise notices and move to attachment where dues stayed unpaid. If you are buying, get every year’s paid receipt since 2015-16 and a no-dues confirmation from the MC tax branch before you pay the balance. If you are selling, clear the arrears first. They will come up at registry either way.

How to pay Chandigarh property tax online

The MC takes residential property tax through the Chandigarh Administration’s e-Sampark e-payment service. The MC’s own website (mcchandigarh.gov.in) links to the same page under “Pay Residential Property Tax”. According to the e-Sampark terms, paying online or at an e-Sampark centre costs nothing extra.

Open the e-Sampark property tax pageGo to sampark.chd.nic.in and choose Pay Residential Property Tax, or use the link on mcchandigarh.gov.in.
Find your propertySearch by Property ID (UID), which is printed on any old challan or receipt, or by house number and sector.
Check the demand, not just this yearThe screen shows the current year and any arrears. If the covered area or zone looks wrong, stop and raise it with the tax branch before paying.
Verify and payConfirm with the OTP sent to your mobile, then pay through the Axis Bank gateway by debit card, credit card or net banking.
Keep the receiptDownload the receipt with its transaction ID and save it with the property papers. Duplicate receipts can be pulled from the same portal later.

Five steps to pay Chandigarh property tax online on e-Sampark — The whole online payment takes about five minutes if you have the Property ID. Without it, search by house number and sector.

Paying offline. You can pay at any e-Sampark centre, or at the MC tax branch on the ground floor of the MC office in Sector 17 (0172-5021618 for property tax queries). Cheques and demand drafts have an earlier cut-off than online payment in the rebate window. In 2026 it was 26 May, against 31 May for online payment.

Five situations where property tax trips people up

1. You bought a resale flat and the bill is still in the old owner’s name

Changing the name on the property record is a separate step from registering the sale deed. Until it is done, bills and SMS reminders go to the seller. Arrears keep building against the property either way. Pay the current year under the existing Property ID so the rebate is not lost, then apply to the MC to update the owner details with your registered deed. Our checklist of documents to check before buying a flat in the Tricity includes the tax receipts for this reason.

2. You rent out the house or a floor

The residential schedule above has no separate rate for a let-out house. The bill is raised on the property, and the MC recovers from the property. Whether the landlord or the tenant bears it is a matter for the rent agreement. The usual Tricity arrangement is that the owner pays. Letting out also ends the 300 sq yard exemption for the categories listed earlier, because that exemption requires full self-occupation. Converting part of a house to commercial use, such as an office, clinic or shop, moves that part onto the commercial basis of 5% of annual rateable value. It is a much bigger bill, so ask the tax branch before you convert, not after a survey finds it. Landlords should also read our explainer on TDS on rent and the rules for landlords.

3. You think the covered area on the bill is wrong

The tax runs on covered area, so an additional floor, an enclosed verandah or a basement all change it. A mismatch can go either way. If the MC’s record shows more area than exists, dispute it with plans or a completion certificate before paying. If it shows less than you have built, the gap tends to surface at sale, when a buyer’s lawyer compares the bill with the building.

4. You are selling

Budget for the tax receipts alongside the bigger numbers. In 2026 the bigger numbers moved sharply. Chandigarh raised collector rates from 1 April 2026, including a 33.2% jump for residential plots in Sectors 1–12, and that feeds straight into stamp duty. Property tax is not linked to collector rates. It is a flat per-area charge. But missing receipts are the thing most likely to delay a registry. Our breakdown of the 2026 collector rate hike and stamp duty in Chandigarh covers the other side of the sale bill.

5. Your property is leasehold

Property tax is owed whether the house is freehold or leasehold. For leasehold property it sits on top of the lease conditions, not in place of them. If you are unsure of the tenure, our guide to freehold vs leasehold property in Chandigarh and the 2026 conversion charges explains how to check the file and what conversion costs.

Chandigarh vs Mohali and Panchkula: why the bills look so different

Owners moving between Tricity cities are often surprised that the three tax systems work differently. Chandigarh, a Union Territory, uses the per-area schedule above, set by the UT Administration. Mohali, Zirakpur and Kharar fall under Punjab’s municipal property tax rules. Panchkula falls under Haryana’s. Each has its own rates, exemptions and deadlines. So a Chandigarh receipt tells you nothing about what a similar flat pays across the border in Mohali. Check the right civic body’s rules for the town the property is in. For Mohali, Zirakpur and Kharar, our guide to property tax on the Punjab side of the Tricity has the rates, the 30 September rebate and the mSeva steps.

If you are comparing where to buy or rent across the Tricity, recurring costs like this belong next to the rent or EMI in the sum. Hoomzz lists verified rental flats and properties for sale across Chandigarh, Mohali, Panchkula and Zirakpur without brokerage. Browse properties for sale in the Tricity on Hoomzz, or see verified rentals if you are not buying yet.

Frequently Asked Questions

What is the last date to pay property tax in Chandigarh for 2026-27?

The rebate window for Chandigarh property tax in assessment year 2026-27 ran from 1 April to 31 May 2026. Cheques and demand drafts were accepted only until 26 May. After 31 May, the Municipal Corporation Chandigarh charges a 25% penalty on the tax plus interest at 12% a year from 1 April until the end of the month you pay.

How much is property tax on a CHB flat in Chandigarh?

A Chandigarh Housing Board flat of 500 sq ft or more pays ₹2 per sq ft of covered area a year, in any sector, under the rates revised on 23 April 2025. A 1,000 sq ft CHB flat therefore pays about ₹2,000, or ₹1,600 with the 20% rebate for paying by 31 May. Flats under 500 sq ft have been exempt since residential property tax began in 2015.

How do I pay Chandigarh property tax online?

Open the e-Sampark e-payment page at sampark.chd.nic.in, or the Pay Residential Property Tax link on mcchandigarh.gov.in. Search by Property ID (UID), printed on any old receipt, or by house number and sector. Check the demand and arrears, confirm with the OTP on your mobile, and pay by card or net banking. Download and keep the receipt with its transaction ID.

How is Chandigarh residential property tax calculated?

Chandigarh charges houses a per-area rate, not a percentage of market value. The tax equals the vacant plot area outside the ground-floor plinth, in sq yards, times the zone plot rate (₹5, ₹4 or ₹3), plus the total covered area on all floors, in sq ft, times the zone rate (₹2.50, ₹2 or ₹1.50). Zone I covers Sectors 1–12, 14–19 and 26–28.

Is anyone exempt from property tax in Chandigarh?

Residential houses and flats under 500 sq ft have been exempt since 2015. Homes of up to 300 sq yards that are owned and fully self-occupied by current or former armed forces personnel, widows, or persons with disabilities under Section 80U of the Income Tax Act are also exempt. Letting out any part of the property ends that category exemption.

What happens if I don’t pay Chandigarh property tax?

Unpaid Chandigarh property tax attracts a 25% penalty and 12% annual interest, and the arrears stay attached to the property through a sale. In June 2026 the Municipal Corporation said it would send sector-wise notices to defaulters and begin attachment proceedings where dues remained unpaid. The Municipal Act allows the commissioner to attach, seal or sell a defaulter’s property.

Sources, and what here is calculation rather than published data

Checked facts. The zone table, the flat rate and the previous 31 March 2025 rates are from the Chandigarh Administration Gazette of 24 April 2025, notification No. C-499835-FII(8)-2025/6401 dated 23 April 2025. The 500 sq ft exemption and the colonies-and-villages exemption are from the UT Local Government order of 27 July 2015. The 300 sq yard category exemption, the vacant-plot rule and the payment method are from the e-Sampark property tax terms.

Calculation, not published data. The worked examples are Hoomzz arithmetic on the notified rates. The plot, plinth and floor sizes are illustrations, not averages for those sectors. The October late-payment figure assumes interest runs on the tax alone, and the MC’s method may differ slightly. We found no public notice revising rates for 2026-27. If one exists, the e-Sampark demand against your Property ID overrides everything here.

👈 This comparison is based on market observations and publicly available data. Users should verify details independently.

Property tax in Chandigarh 2026-27: zone rates, online payment and the 31 May rule