Owners of properties in Delhi, are liable to pay MCD property tax to the Municipal Corporation of Delhi (MCD) every year. The properties include residential buildings, commercial properties, and vacant land. The property taxes collected from the property owners form a major revenue source for the civic body. Based on the area/colony in which your property is located, you would need to pay your property tax, either to the South Delhi Municipal Corporation (SDMC), the North Delhi Municipal Corporation (NDMC) or the East Delhi Municipal Corporation (EDMC). Delhi is also divided into eight categories, from A to H, based on the values of properties in the colonies belonging to each category. The rate of MCD property tax and the unit area value (assigned value per sq metre of the property) differ for all the eight categories.
The house tax calculator in Delhi is a useful tool provided by the MCD on its official website. Using the property calculator, property owners can find out the amount of tax payable just by entering some basic details about their property. This system facilitates the accurate calculation and payment of taxes to the authority.
Following the announcement by MCD regarding a major property tax waiver, the authority received multiple inquiries from the public regarding whether they are still obligated to pay property tax. However, officials have clarified that all property owners and occupiers will be required to pay the tax in accordance with the existing laws and that no exemption will be granted.
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MCD property tax: Quick facts
| Authority | Municipal Corporation of Delhi (MCD) |
| Who should pay MCD house tax | Owners of residential and commercial properties within MCD jurisdiction (East Delhi, North Delhi, South Delhi) |
| Tax calculation base | Annual Rental Value (ARV) for properties |
| Tax rate | Based on the ARV and property type (residential/commercial) |
| How to pay MCD property tax? | Online portal, designated banks, mobile app (MCD311) |
| MCD house tax due date | June 30th and December 31st (subject to changes by MCD, refer to official portal) |
| Official MCD portal | https://mcdonline.nic.in/ |
What is MCD property tax?
The MCD levies a property tax on all properties under its jurisdiction, including commercial properties, residential properties and vacant land. Property owners in Delhi are required to pay property tax to the authority annually. The MCD has adopted the Unit Area System (UAS) for calculating property tax, taking into account factors such as property area, usage, and structure.
How to pay your MCD house tax online?
The most convenient way to pay your property tax, is to pay it online on the MCD’s website.
- Visit the official MCD website http://www.mcdpropertytax.in/
- Enter your Registered Mobile Number. Click on the Generate OTP option.
- Submit the OTP. Click on ‘Login’.
- New users must sign up on the portal by clicking on the ‘New User Click Here For SignUp / Registration’ link
- Complete property details will be displayed on screen, including UPIC, Property Type, Owner Type, Name, Address, Status and Registration Details
Details to be entered include:
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What is the UPIC number of MCD property tax?
UPIC refers to Unique Property Identification Code, which is a 15-digit alphanumeric code that is required for paying MCD property tax in Delhi. A property owner can apply for a new UPIC with the authority. Authorised persons can sign-up on behalf of government, state, organization or public institutions.
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- Click on the ‘Actions’ button. Then, click on ‘Pay Tax’ option
- Select the ‘Financial Year’ for which property tax has to be paid. Click on ‘Submit’
- A pop up will appear stating ‘Is there any Modification/Change in the Property/Owner Details from Last Tax Paid’.
- Click on ‘Yes, I want to Edit before I Pay’ to make changes or click on ‘No, I want to Pay’.
- You will be redirected to the Tax Calculator page with Property details. The rebate percentage is also displayed.
- Verify the details. Click on ‘Download PDF’. Select ‘Pay Tax’ button.
- Choose the preferred payment mode – Credit card, debit card, or net banking. Click on ‘Pay now’
- Once payment is made, the status shows as ‘Success’
- A receipt will be generated. Download it for future reference.
Check out : Read about E-District Delhi portal
How to pay MCD house tax in Delhi offline?
Property owners can also pay their house tax in Delhi through the offline method by visiting any 800 ITZ cash counter located at various locations in Delhi. Uponn the payment of the property tax, the taxpayer will be issued an instant MCD property tax receipt. The property tax ID will be mentioned in the receipt, which can be saved for future reference during property tax payments.
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Documents required to pay MCD house tax in Delhi
The main documents required for paying property tax in Delhi include the following:
- Property tax bill
- Identity proof
- Receipt of latest property tax payment
Eligibility criteria to pay MCD house tax in Delhi
- The person should own a residential or a commercial property in Delhi
- They should be a citizen of Delhi
- The age of the taxpayer should be 18 years
How to determine MCD jurisdiction for property tax payment?
One approach is to visit the MCD office in their locality and request a property tax jurisdiction. However, an easier approach is to find the property tax jurisdiction through the official portal.
- Login to the official MCD website mcdonline.gov.in
- Click on the ‘Property Tax’ option.
- In the next step, choose the ‘Know Your Property Tax Jurisdiction’ option from the list of services.
- Submit your property ID, given in the property tax bill or receipt.
- Click on ‘Search’ to retrieve property details and jurisdiction information.
After finding the jurisdiction, proceed to pay the MCD property tax online.
How to calculate property tax in Delhi?
The MCD uses the ‘Unit Area System’ for property tax calculation all over the city. The formula used for calculation is as follows:
Property tax = Annual value x Rate of tax Where Annual value = Unit area value per sq metre x Unit area of property x Age factor x Use factor x Structure factor x Occupancy factor.
The MCD property tax rate will depend on the property category, its usage, and factors like property’s age and condition. After the ARV is calculated, the tax rate is applied to calculate at the total property tax in Delhi.
Factors that impact property tax in Delhi
| Rate of tax |
Tax rates for properties in categories A to H are published by the MCD every year.
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| Unit area value |
This is an assigned value per sq metre of the built-up area of a property. The unit area value per sq metre differs for categories A to H.
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| Unit area of property |
The built-up area (not the carpet area) in sq metres is taken into consideration for computation.
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| Age factor |
Newer properties are taxed higher than older ones, based on the age of the property. The value of this factor ranges from 0.5 to 1.0.
|
| Use factor |
Residential properties are taxed lower than non-residential ones. The value for residential properties is ‘1’.
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| Structure factor |
RCC constructions are taxed higher than low value constructions.
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| Occupancy factor |
Properties that are rented out are taxed higher than self-occupied ones.
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MCD Property tax rates in Delhi in 2025 with category list
| Category | House tax in Delhi | Delhi Property tax on commercial property | Delhi Property tax on industrial property | Unit area value (Rs per sq metre) |
| A | 12% | 20% | 15 | 630 |
| B | 12% | 20% | 15 | 500 |
| C | 11% | 20% | 12 | 400 |
| D | 11% | 20% | 12 | 320 |
| E | 11% | 20% | 12 | 270 |
| F | 7% | 20% | 10 | 230 |
| G | 7% | 20% | 10 | 200 |
| H | 7% | 20% | 10 | 100 |
Unit area value
| Category | Unit area value (Rs per sq metre) |
| Category A | 630 |
| Category B | 500 |
| Category C | 400 |
| Category D | 320 |
| Category E | 270 |
| Category F | 230 |
| Category G | 200 |
| Category H | 100 |
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Age factor
| Year of construction | Age factor |
| Before 1960 | 0.5 |
| 1960-69 | 0.6 |
| 1970-79 | 0.7 |
| 1980-89 | 0.8 |
| 1990-99 | 0.9 |
| 2000 onwards | 1 |
Use factor
| Property type | Use factor |
| Residential property | 1 |
| Non-residential public purpose | 1 |
| Non-residential public utility | 2 |
| Industry, entertainment and clubs | 3 |
| Restaurants, hotels up to 2-star rating | 4 |
| 3-star and above hotels, towers, hoarding | 10 |
Structure factor
| Construction type | Structure factor |
| Pucca (RCC Building) | 1.0 |
| Semi-pucca | 1.0 |
| Kuchha | 0.5 |
Occupancy factor
| Occupancy type | Occupancy factor |
| Self-occupied | 1.0 |
| Rented out | 2.0 |
| Vacant plot | 0.6 |
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List of Delhi colonies divided into categories
| Category | Main colonies |
| A | Anand Niketan, Basant Lok DDA Complex, Bhikaji Cama Place, Friends Colony, Friends Colony East, Friends Colony West, Golf Links, Kalindi Colony, Lodi Road Industrial Area, Maharani Bagh, Nehru Place, New Friends Colony, Panchshila Park, Rajendra Place, Shanti Niketan, Sunder Nagar, Vasant Vihar |
| B | Anand Lok, Andrews Ganj, Defence Colony, Greater Kailash I, Greater Kailash II, Greater Kailash III, Greater Kailash IV, Green Park, Gulmohar Park, Hamdard Nagar, Hauz Khas, Maurice Nagar, Munirka Vihar, Neeti Bagh, Nehru Enclave, Nizamuddin East, Pamposh Enclave, Panchsheel Park, Safdarjang Enclave, Sarvapriya Vihar, Sarvodaya Enclave |
| C | Alaknanda, Chittaranjan Park, Civil Lines, East of Kailash, East Patel Nagar, Jhandewalan Area, Kailash Hill, Kalkaji, Lajpat Nagar I, Lajpat Nagar II, Lajpat Nagar III, Lajpat Nagar IV, Malviya Nagar, Masjid Moth, Munirka, Nizamuddin West, Panchsheel Extension, Punjabi Bagh, Som Vihar, Vasant Kunj |
| D | Anand Vihar, Daryaganj, Dwarka, East End Apartments, Gagan Vihar, Hudson Line, Indraprastha Extension, Janakpuri, Jangpura A, Jangpura Extension, Jasola Vihar, Karol Bagh, Kirti Nagar, Mayur Vihar, New Rajinder Nagar, Old Rajinder Nagar, Rajouri Garden |
| E | Chandni Chowk, East End Enclave, Gagan Vihar Extension, Hauz Qazi, Jama Masjid, Kashmere Gate, Khirki Extension, Madhuban Enclave, Mahavir Nagar, Moti Nagar, Pahar Ganj, Pandav Nagar, Rohini, Sarai Rihilla |
| F | Anand Parbat, Arjun Nagar, Daya Basti, Dilshad Colony, Dishad Garden, BR Amdedkar Colony, Ganesh Nagar, Govindpuri, Hari Nagar, Jangpura B, Madhu Vihar, Majnu Ka Tila, Mukheree Park Extension, Nand Nagri, Uttam Nagar, Zakir Nagar Okhla |
| G | Ambedkar Nagar Jahangirpuri, Amdedkar Nagar East Delhi, Amber Vihar, Dabri Extension, Dakshinpuri, Dashrath Puri, Hari Nagar Extension, Vivek Vihar Phase I, Tagore Garden |
| H | Sultanpur Majra |
MCD property tax calculation method
Consider, you have a 1,000-sq ft self-occupied residential property in a colony which comes under Category B.
Unit area value= Rs 500 per sq metre
Unit area = 100 sq metre.
Age factor= 0.6
Use factor= 1
Structure factor= 1.0
Occupancy factor= 1.0
Annual Value = 500 x 100 x 0.6 x 1.0 x 1.0 x 1.0 = Rs 30,000
Property tax = Annual value x Rate of tax (as mentioned above in category B tax rate) = 30,000 x 12% = Rs 3,600
Net property tax = Rs 3,600
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How much is the property tax rebate in Delhi?
| Category | Rebate on Delhi property tax |
| DDA/CGHS flats | 10% of the annual value, up to 100 sq metres of covered/built-up area. |
| Group Housing Flats | 20% up to 30th June of the financial year. |
| Senior citizens | 30% (only on one property and up to 200 sq metres). |
| Women | 30% (only on one property and up to 200 sq metres). |
| Physically-challenged individuals | 30% (only on one property and up to 200 sq metres). |
| Ex-servicemen | 30% (only on one property and up to 200 sq metres). |
The MCD offers rebates on some property tax payments. If your property tax is paid as a lump sum in a single instalment during the first quarter of the year, you will be eligible to receive a rebate of 15 per cent, on your total tax amount.
Conditions for availing the MCD property tax rebate
- Rebate is available up to a maximum of 200 square metre except for DDA/CGHS flats that have a limit of up to 100 sqm.
- Rebate is offered only on self-occupied residential properties
- Joint owners of properties will be eligible for a rebate based on their property share.
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MCD property tax exemptions and rebates
Exemptions
- Vacant properties or land used as a place of worship, heritage sites, public burial, or if they are used any charitable purpose
- Properties of persons martyred while serving in the paramilitary/police duty
- Agricultural land or building (except dwelling houses)
- Properties owned by any Gallantry Award winner or a war widow who is using the entire property for self-residence
- Sportspersons who have won awards in international games
- Properties of any employee of south MCD who is fully handicapped
- Land or structure vested in the corporation, upon which the property tax is leviable, primarily on such corporation
| Category | Rebate |
| DDA/CGHS residential is allowed up to 100 sqm of covered or build-up area | 10% |
| Group housing flats up to June 30th of the financial year | 20% |
| Ex-servicemen | 30% |
| Senior citizens, women and differently abled individuals | 30% |
Conditions to avail MCD property tax rebate
- The rebate is applicable for a maximum of 200 sqm of total build-up/covered area except in the case of DDA/CGHS residential, which has a different limit
- The use factor must be residential
- The occupancy factor must be self-occupied
- In case of joint owners, a property tax rebate is applicable on the property share of owners who are under the rebate category.
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How to pay property tax online without property ID?
When paying property tax online, one can find the option ‘first time online taxpayer’. It is applicable if one is filing the property tax for the first time. Click on ‘click here if property ID has not been allotted earlier’.
It will direct the user to a page where the details related to the property ownership must be entered. Proceed, by selecting the box ‘I have read and I accept the declaration made above’ and click on ‘Submit’.
The property ID will be sent to the registered mobile number. One can use the property ID to file property tax in the future. After submission, one can make the payment of MCD tax using credit card, debit card or internet banking. There is also an option to view and download the challan by clicking on ‘generate challan’.
Property tax payment through MCD online app
- To download the app, visit the MCD online portal.
- Click on ‘online services’. It will redirect you to the page with quick links to access various online services.
- Click on Mobile App tab.
You can read the user manual to know the process of installing and using the mobile app.
- Click on the ‘Install’ button to install the app on your phone
- Create an account on the app using mobile number and verify it using the OTP sent on the number.
- Go to the ‘Registered Property Details’ section. Click ‘Pay Tax’ option.
- Select the relevant financial year for which you want to make the tax payment.
- Complete the payment of the tax dues through the available payment modes such as credit or debit card
- After the payment, download the receipt for future reference.
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What is the last date for property tax payment in Delhi?
The last date to submit property tax is June 30 of each year. Every property owner must pay their tax on or before the last date to avoid any penalty due to delay in property tax payment.
How to download Delhi property tax receipt?
Property owners in Delhi must download the property tax receipt to maintain their property records and keep track of their property tax payments. The tax receipt is generated after the payment of MCD property tax. One can follow the steps below:
- Go to the official MCD website and navigate to the property tax section
- Login to the website and go to the section pertaining to ‘view or download receipts’
- Select the correct option and enter relevant details such as assessment year or property identification number (PID).
- Click on download to obtain the file.
How to find property ID in Delhi?
Property ID refers to the unique identification number assigned to the properties in the region by the municipal authority. The property ID is mentioned in the property tax receipts or challan.
Find property ID online
- One can visit the official MCD website to check the property ID.
- Find the link ‘Click here for the list of UPIC Numbers assigned for 53 ward’.
- Select the colony, ward and zone.
- The UPIC number, a 15-digit alphanumeric code assigned to each property, will appear.
Find property ID offline
The property ID is mentioned in property documents such as property deeds, tax receipts or tax assessment reports. One can visit the office of the MCD and request the UPIC ID by providing relevant proof, including ID proof. The documents include property ownership documents like conveyance deeds or registered sale deeds.
How to apply for property tax mutation?
Mutation is the process of updating the property owner’s name in the municipal authority’s records. The document obtained after the process is important proof of property ownership and is required during the property sale. Hence, property owners are legally bound to complete this procedure immediately after the property purchase.
Online process
To complete property mutation in Delhi online, one can follow the steps given below:
- Visit the MCD official website and click on the ‘e-change of name’ (e-mutation property tax link) under Online Services on the homepage.
- You will be directed to the login page.
- Search for the property details.
- Apply for Union Payment Identification Code (UPIC).
- Complete the mutation application and submit the relevant documents.
- Proceed to the payment.
Offline process
The mutation application process can be completed offline for which applicants must visit the MCD office along with the supporting documents.
Benefits of paying MCD property tax online
- 24X7 access: Property taxpayers in Delhi can avail MCD’s online facility anytime and anywhere and pay their property tax to avoid penalties.
- Convenience: The online mode of property tax payment is faster than the traditional mode of property tax payment involving physical visits to the municipal office.
- Secure: The MCD’s official portal and payment gateways are designed based on advanced security features, enabling secure financial transactions. Moreover, the taxpayer receives instant notification via email or SMS, confirming the tax payment.
- Digital records: Property taxes are processed digitally and get e-receipts are generated for tax payments, which reduces paperwork. Taxpayers also have records of past payment history, which simplifies documentation.
- Accuracy: Since property taxes are processed digitally, there are lesser chances of errors. Moreover, the taxpayer can view the details of the tax calculation, which ensures transparency in the process.
- Ease of compliance: Through the online facility, MCD property taxpayers receive timely reminders and notifications for the property tax payment, which ensures compliance with the tax rules without any penalty. One can also choose from different payment modes such as credit card/ debit card, net banking, etc.
- Incentives: MCD offers benefits or incentives in terms of tax rebates for early payment of MCD property tax using the online facility.
Tips for easy MCD property tax payment: Mistakes to avoid
- Payment delays: Ensure payment of MCD house tax by the specified due date as late payment can attract penalties.
- Incorrect property details: MCD property taxpayers should ensure they enter all the property details correctly to avoid any discrepancy in calculation and payments.
- Misunderstand the tax slabs: Before paying the MCD property tax, taxpayers should clearly understand the tax slabs and rates as applicable for their property.
- Ignoring tax rebates: Property tax rebates are available for some categories of taxpayers. Taxpayers should familiarise themselves with these rules.
Digital tools provided by MCD for property taxpayers
- Electronic notices and digital replies: The MCD has introduced a system for issuing all notices digital under various sections of the DMC act, including Sections 175, 123A/B, 123D, 154, 156(1), 446, 152A and assessment orders.
- Easy UPIC generation: Property owners can get their UPIC generated online through a sim ple process.
- Online UPIC merger and transfer option: Property taxpayers can utilise the MCD’s online facility for merging and transferring UPICs.
- 24X7 chatbot service: Citizens can access the MCD website and get 24X7 assistance through the chatbot service.
- YouTube channel: The MCD also has an official YouTube channel for educating citizens about online PTR filing, UPIC generation, merger and transfer process.
MCD Property Tax: Zones
The municipal corporation is categorised into several zones for ease of administration. These include:
East Delhi Municipal Corporation (EDMC): People owning a property in the East Delhi Municipal must pay property tax through the official website. The EDMC is classified into two zones which are Shahdara North and South, and further categorised into six wards and five colonies each.
South Delhi Municipal Corporation (SDMC): The SDMC is divided into five zones, which are Central, South, West and Najafgarh. Property owners in any of these four zones in South Delhi must pay tax to the SDMC.
North Delhi Municipal Corporation (NDMC): Residents of North Delhi in any of the six zones such as City-SP Zone, Civil Lines, Karol Bagh, Narela, Rohini and Keshav Puram must pay property tax to the NDMC.
The colonies that fall under the above three corporations are listed on each of the south, north and east municipal corporations’ websites.
How to geotag properties in Delhi?
Geotagging properties refers to digitally mapping a property with the geographic information system (GIS). This helps identify a property on a map with its unique and permanent latitude and longitude coordinates.
- Property owners in Delhi must download MCD’s mobile app for geo-tagging their properties.
- Provide necessary permissions, such as device location, are allowed.
- While present at the property, open the mobile app. Choose the ‘Module’ and log in using registered mobile number. Enter the OTP.
- Click on the ‘Property Tax Module’ from the options.
- Select the Unique Property Identification Code (UPIC) of the property for geotagging.
- Capture the geo-coordinate of the property by pressing the ‘Capture Geo Coordinate’ button.
- Upload a photo of the property.
- Add a caption with details such as building name, floor, house number, etc. This is optional.
- Save the property details by pressing ‘Submit’
- After the geotagging process, the UPIC details will be reflected in green colour.
- In case of any errors, property owners must repeat all the steps. A single opportunity for correction will be provided.
How to check MCD booked property list online?
Property booking by MCD refers to identifying and officially recording properties subject to property tax in the authority’s records. One can check the MCD booked property by visiting the official MCD portal.
- Go to the property tax section
- Enter the required details such as property address, owner’s name, etc.
- The tax records will be displayed, including the booking status of the property.
One can also check the MCD booked properties through offline mode by visiting the municipal office.
Property tax contact details
NDMC and SDMC can be contacted on:
Headquarters
Dr SPM Civic Centre, Minto Road
New Delhi – 100 002
EDMC can be contacted on
Headquarters
East Delhi Municipal Corporation
419, Udyog Sadan Patparganj Industrial Area
New Delhi – 110 092
MCD toll-free number
MCD toll-free number: 155305
Email Id: mcd-ithelpdesk@mcd.nic.in
Contact: +911123227413
What is the penalty for delay payment of MCD tax?
In case of delay in property tax payment, a fine of 1% is charged every month by the MCD on the tax amount payable. The deadline for the payment of tax is announced by the MCD.
What is the MCD property tax deadline?
The MCD sets a deadline for the payment of property taxes. The deadline for MCD house tax payment may vary based on the location and specific regulations of the municipal authority. Typically, the last date for the payment of property tax in Delhi is 30th June of the financial year. Property tax owners in Delhi are required to pay the property taxes annually. It can made in instalments or as a lump sum payment. The revenue generated by the municipal authority is used in providing civic services, including sanitation, roads and public health.
How to register complaints with MCD?
- On the official MCD website, go to the ‘grievance’ section click on ‘Lodge grievance reg tax receipt’.
- A new page will open. Enter the property id, name of the taxpayer, contact number and the mode of payment through which the tax was paid.
- Click on ‘Submit’. An official from MCD property tax office will connect with you and address your query.
Housing.com News Viewpoint
The official MCD website is an online facility available for Delhi residents for the payment of property tax. One must have the required details and relevant documents ready to ensure a hassle-free payment process. In addition to the property tax payment option, the portal provides a host of other citizen-centric services, thus ensuring convenience for the residents.
Property owners can seek help from a property consultant or lawyer specialising in property matters regarding the process of property tax payment.
FAQs
How to calculate property tax in Delhi?
The MCD uses the 'Unit Area System' for property tax calculation all over the city. The formula used for calculation is Property tax = Annual value x Rate of tax
How to check MCD property tax bill online?
You can check your unpaid or current pending property tax bill online, on the MCD website www.mcdpropertytax.in. Go to the MCD’s official portal and select your division. Click on ‘Property Tax’ option and choose ‘View Old PTR’. Enter Property ID and select the financial year for which you want to see the MCD tax dues. The bill will be generated online.
What are the rebates offered by MCD on property tax?
If your property tax is paid as a lump sum in a single instalment during the first quarter of the year, you will be eligible to receive a rebate of 15 per cent, on your total tax amount. A rebate of 30 per cent is given to senior citizens, women and the physically challenged, only on one property.
How to pay EDMC property tax?
Select ‘East Delhi Municipal Corporation’ on mcdpropertytax.in. Check the box to proceed and feed Property ID to retrieve previous filings. Feed in the payment details and generate acknowledgment slip.
How to pay SDMC property tax?
Select ‘South Delhi Municipal Corporation’ on mcdpropertytax.in. Check the box to proceed and feed Property ID to retrieve previous filings. SDMC has allotted UPIC based on 2014-15 Property Tax Returns so you can use this Property ID for the payment. Feed in the payment details and generate acknowledgment slip.
How to pay NDMC property tax?
Select ‘North Delhi Municipal Corporation’ on mcdpropertytax.in. Check the box to proceed and feed Property ID to retrieve previous filings. Feed in the payment details and generate acknowledgment slip.
What is use factor in property tax?
Use factor is a value assigned by the MCD based on the property’s usage. If the property is used for commercial purposes, the property tax will be higher compared to residential properties. The value ranges between 1 and 10.
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