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If you own property in Delhi, paying MCD property tax is a legal obligation. The Municipal Corporation of Delhi (MCD), also known as Delhi Nagar Nigam, is responsible for collecting house tax in Delhi. This applies to residential, commercial, industrial properties, and even certain government owned buildings. Understanding the process of calculating, paying, and saving on Delhi property tax can help you stay compliant and avoid penalties.

This guide explains how to calculate MCD house tax, available payment options, applicable rebates, and how to use the MCD online portal and mobile app for tax related services.

What is MCD Property Tax?

Property tax in Delhi is imposed by the MCD on all lands and buildings across the city. It includes a service charge for central government properties constructed after January 26, 1950, as directed by the Hon'ble Supreme Court. The tax is mandatory and collected annually.

How is Property Tax Calculated in Delhi?

The MCD uses a Unit Area Value (UAV) system to compute property tax. This system is based on the value assigned to the built-up area, depending on the property type and location.

Formula for MCD Property Tax Calculation:

Property Tax = Annual Value × Tax Rate

Where:

• Annual Value = Unit Area Value × Built-up Area × Age Factor × Structure Factor × Occupancy Factor

Main Factors Explained:

• Unit Area Value: Set per square meter, based on the property category (A–H)

• Built-up Area: Actual area under construction or use

• Age Factor: Older properties (built before 1960s) get relief up to 50%

• Occupancy Factor: Rented properties attract more tax

• Structure Factor: Differentiates pucca and kutcha constructions

Delhi Property Tax Rates for 2025–26

MCD divides Delhi’s properties into eight categories (A to H) based on location and infrastructure. Here are the applicable residential property tax rates:

Residential Property Tax Rates

Additional Rate Slabs Based on Size

Other Property Types

• Industrial Properties – Flat 15%

• Residential Farmhouses – 20%

• Non-Residential Farmhouses – 20%

How to Pay MCD Property Tax in Delhi

You can pay Delhi property tax both online and offline. Here's a breakdown of each method.

Online Property Tax Payment via MCD Portal

1. Visit https://mcdonline.nic.in

2. Select your zone: NDMC, SDMC, or EDMC

3. Click on Property Tax under online services

4. Log in using your mobile number or register as a new user

5. Use your UPIC (Unique Property Identification Code) or generate one if new

6. Fill in property details: Ownership, Address, Area, Usage, etc.

7. Review the tax calculation, accept the terms, and submit

8. Pay through credit card, debit card, or net banking

9. Download the property tax receipt and challan

MCD Property Tax Payment via Mobile App

MCD has launched the Unified MCD App, available on Google Play and Apple App Store.

Steps to Pay Property Tax via MCD App:

1. Download and install the MCD App

2. Log in using registered mobile number and OTP

3. Go to Registered Property, click Pay Tax

4. Select financial year and UPIC, then proceed

5. Make payment using digital options

6. Download MCD house tax receipt for records

Offline Property Tax Payment

You can pay offline at:

• 800+ ITZ Cash Counters across Delhi

• Zonal MCD Tax Offices like the one at Sadiq Nagar, South Delhi

• Pay via cash, demand draft, debit/credit card

Sadiq Nagar Office Address:
Sec To R/1 Type/3 304 To 289, Block C, Sanwal Nagar, New Delhi – 110049
Timings: 9:30 AM – 5:30 PM (Monday–Friday)

Lost Your Property ID? Here’s What to Do

If you’re a first-time taxpayer and don’t have a property ID (UPIC):

1. Visit mcdonline.nic.in

2. Select your zone and click Property Tax

3. Click “If Property ID has not been allotted earlier”

4. Enter ownership and property details

5. Accept declaration and submit

6. Receive new Property ID via SMS

Delhi Property Tax Rebate and Waiver Scheme 2025

The MCD Tax Rebate Scheme offers significant discounts for early or full payments:

Available Rebates

Tax Exemptions on Specific Properties

Certain categories enjoy full tax exemption:

• Religious places, public burial grounds, charitable institutions

• Properties used for agriculture

• Government-owned heritage buildings

• Properties of war widows, martyrs, differently-abled MCD employees

• Award-winning international sportspersons (self-use properties only)

Geo-Tagging: Mandatory for Property Tax Registration

The MCD mandates geo-tagging of properties using its Unified Mobile App (UMA). This process records the exact map location of your property.

Steps to Geo-Tag Your Property:

1. Open UMA App or visit mcdonline.nic.in/mcdapp.html

2. Log in as a citizen

3. Select UPIC and click on “Geo-Tagging”

4. Confirm map location using GPS

Geo-tagging helps MCD in property verification and accurate tax assessment.

Need to Remove User Charges?

User charges (garbage collection fees) have been made optional as of April 1, 2025. To remove them:

1. Log in to MCD portal

2. Click Raise Grievance or Correction Request

3. Select “Wrong user charge” as the issue

4. Upload proof like gated society notice or private vendor bill

5. Submit and wait for MCD’s approval

Conclusion - MCD Property Tax in Delhi

Paying MCD property tax in Delhi is easier and more transparent than ever, thanks to digital tools like the MCD online portal and mobile app. Whether you own a self occupied house, rented flat, shop, or industrial unit, staying informed about rates, rebates, and deadlines can help you save money and avoid legal trouble.

Make sure to pay your Delhi house tax on time, register your property with a valid UPIC, and take advantage of applicable rebates before July 31, 2025.