Haryana Property Tax Calculator(indicative)

Property Tax = Capital Value × Applicable Property Tax Rate × Usage-Based Multiplication Factor

(a) If there is an increase in annual property tax due to the new property tax rate, then the increase in the property tax will be capped annually as follows until the full revised assessed tax value is achieved:

I. For Residential Properties:

1. 1.25 times for houses with size up to 250 Square Meters
2. 1.25 times for flats with sizes up to 100 Square Meters.
3. 1.5 times for houses with size of more than 250 Square Meters to 350 Square Meters.
4. 2 times for all other residential properties.

II. For Industrial Properties:

1. 1.5 times for properties with size up to 500 Square Meters.
2. 2 times for properties with size of more than 500 Square Meters to 2,000 Square Meters.
3. 2.5 times for properties with size of more than 2,000 Square Meters to 5,000 Square Meters.
4. 3 times for properties with size above 5,000 Square Meters.

III. For Properties other than those mentioned at I & II above:

1. 3 times the existing property tax.

(b) Any property or part thereof given on rent will attract tax at 1.25 times the rate otherwise applicable.

(c) Property tax for common areas in buildings (Residential and Non-Residential) shall be apportioned on a pro-rata basis to each individual property in that building as per the usage.

(a) All rebates shall be applicable only on self-certified properties upon full payment of 100% of the due taxes (including arrears, interest, penalties, etc.) and not on part payments.

(b) Service charges shall be levied as applicable on Central Government properties.

(c) The words and expressions used herein and not defined in this policy shall have the same meaning as are assigned to them in the Haryana Municipal Act, 1973 and Haryana Municipal Corporation Act, 1994.

(d) The new system of taxation and rates shall be applicable from the date of its notification. The property owners/occupiers of the property shall have the option to pay the property tax as per the old policy dated 11.10.2013 till one month counted from the date of notification of this policy. After one month of the notification, all the property owners/occupiers shall have to pay the property tax as per this new notification only. The property owners/occupiers who have already paid the property tax shall have no impact from this notification till the financial year 2026-2027. This new notification shall have no impact on the arrears & interest till financial year 2025-2026 and the arrears & interest till financial year 2025-2026 will remain as it is. From financial year 2026-2027, all the properties shall be assessed for property tax as per this new notification only.

(e) If any difficulty arises in giving effect to the provisions of this Policy, the State Government may, by order published in the Official Gazette, make such provisions, not inconsistent with the provisions of this Policy, as appear to it to be necessary or expedient for the purpose of removing the difficulty.

(f) If the State Government is of the opinion that the operation of any of the provisions of this Policy causes undue hardship or circumstances exist which render it expedient so to do, it may, subject to such terms and conditions, as it may impose by an order, give relaxation to any of the provisions of the Policy.

(a) All Municipal Buildings which are not given on lease or rent. In case of Municipal Buildings given on lease or rent, the property tax would be levied as per usage and the occupier would be liable to pay the property tax.

(b) Orphanages, Almhouses, Cremation/ Burial Grounds (including places for disposal of dead animals), Dharamshalas, State Government Educational Institutions and Government Hospitals. However, if any portion thereof has been constructed and is being used for commercial purposes, the property tax for that portion shall be charged as per the commercial rates.

(c) Religious properties (limited strictly to actual religious structures). 100% rebate shall also be given to all buildings and lands attached to religious properties including temples, churches, gurudwaras and mosques: Provided that they are providing services to the community at large without any charges and the entire income is applied/utilised for religious causes only. Provided further that such institutions do not use their income for private religious purposes or for the benefit of a particular caste or group. If any part of such property is used for any purpose other than religious, then that part of the property shall be liable for payment of property tax at the normal applicable rates as per the area under different usages.

(d) Properties exclusively used for Agriculture purposes only. The words "land being exclusively used for agricultural purposes" shall include the land on which any structure has been raised for the purposes of keeping electricity meter and other electric fixtures for tube well connection.

(e) Self-occupied residential house owned by the serving defense/paramilitary force personnel and ex-service/paramilitary force personnel or their spouse; families of deceased soldiers/ex-servicemen/ex-central paramilitary forces personnel, provided they have no other residential house in the Haryana State and are residing therein themselves and have not let out any portion of the house (subject to an area cap of maximum 250 Square Meters).

(f) Self-occupied residential house owned by freedom fighters or their spouse and war widows, in case they have no other residential house in Haryana and are residing in it and have not let out any portion of the house.

(g) All Gaushalas. However, if any portion thereof has been constructed or used for commercial purposes other than selling milk, dairy products, organic fertilizers, Bio-CNG and Biogas, cow dung and cow urine, the property tax for that portion shall be charged as per the commercial rates.

(h) Charitable Educational Institutions, Charitable Hospitals and Schools for Children with Special Needs (CWSN), provided that they are run by the registered charitable societies or trusts and are also exempted under the Income Tax Act. However, if any portion thereof has been constructed or used for commercial purposes, the property tax for that portion shall be charged as per the commercial rates.

(i) Residential properties situated within Lal Dora of village for five years from the date of their inclusion in the limits of the municipalities. This rebate shall apply to a maximum of three floors (This time period can further be extended by the Government from time to time).

(j) Free or unpaid parking units. In case of paid parking, the property tax shall be applicable as specified in Para 5 (2) (iv). However, if any portion thereof has been constructed and used for other than parking purposes, the property tax for that portion shall be charged as per the actual usage rates.

(a) All residential properties situated within Lal-Dora of existing villages falling in the Municipalities will have 75% rebate on property tax.

(b) A maximum of 25% rebate will be admissible per property amongst the following:

1. 10% rebate on the current year property tax shall be given on properties which clear all dues including property tax arrears on or before 30th April of the current assessment year.
2. 5% rebate on the current assessment year property tax to good taxpayers who pay tax on or before 30th April for 3 consecutive years preceding the assessment year.
3. 10% rebate shall be given for properties falling in group housing societies with a fully operational and functional zero-waste management system in place. This shall also be applicable to a cluster of a minimum of 50 properties, outside any group housing society.
4. 25% rebate shall be given on residential properties owned by women. In case of joint ownership, this rebate will be allowed on the proportionate part of the property owned by women.
5. 10% rebate shall be given on residential properties owned by the specially abled (persons with at least 40% disability).

(a) In case of wrong declaration, penalty equal to twice the amount of tax evaded shall be levied and simple interest at the rate of 1.5% per month or part thereof shall be charged.

(b) In case of late payment, simple interest at the rate of 1.5% per month or part thereof shall be charged.

(c) In case any property falls under both (a) and (b) above i.e., wrong declaration & late payment, then penalties mentioned at both Sr. Nos. (a) and (b) above would apply.

(d) A penalty amounting to twice the due tax, in addition to the tax payable, shall be imposed for any illegal or unauthorised property/structure, or any part thereof, until such property is demolished or regularised in accordance with applicable regulations.

(e) A penalty amounting to twice the due tax, in addition to the tax payable, shall be imposed for any unauthorised use of property that does not conform to the relevant laws, rules and regulations, until such property is demolished or regularised in accordance with applicable regulations.