MCD Property Tax Delhi 2026: How to Calculate And Pay Online

You can calculate the MCD property tax Delhi using the Unit Area System and pay it directly by logging in to the official Municipal Corporation of Delhi portal.

According to the statutory provisions under Chapter VIII (Taxation) of the Delhi Municipal Corporation Act, 1957, people (sole or joint owners) who own a house in Delhi are required to pay a certain amount of property tax. It is mandated under this law that those who come under the MCD jurisdiction are required to pay property tax, and if they deny or fail to do so, they will face heavy financial penalties. So, it becomes necessary for residents to understand how the MCD property tax Delhi is calculated, rebates and concessions for 2026, and the process of paying it online to maintain compliance.

Table of Contents

What is MCD Property Tax Delhi?

MCD property tax Delhi is a mandatory amount residents pay to the Municipal Corporation of Delhi annually. This tax is charged on land, buildings, and vacant plots that lie within the MCD jurisdiction.

Those who are required to pay include the sole or joint owners of:

Residential Flats
Independent Houses
Commercial Shops
Corporate Offices
Industrial Units
Vacant Land

Important Note: No matter if you are living in the property or renting it out for someone else to live in, you are still obligated to pay the MCD property tax if the property is within its jurisdiction.

How is MCD Property Tax Delhi Calculated?

The MCD property tax is calculated using the Unit Area System (UAS), which is based on its annual value, further determining the tax rates you need to pay.

Formula: Property Tax = Annual Value ✖ Tax Rate

And to calculate the annual value of your property, use this formula:

Annual Value = Unit Area Value (UAV) ✖ Covered and Built-up Area ✖ Age Factor ✖ User Factor ✖ Structure Factor ✖ Occupancy Factor ✖ Flat Factor

Look below in the table to understand the terms mentioned above:

Term	Meaning
Annual Value	The estimated yearly value of the property used to calculate property tax.
Unit Area Value (UAV)	The value assigned per square metre of property area based on its location and category.
Covered & Built-up Area	The total area of the property that is constructed or covered.
Age Factor	A factor that adjusts the value based on the age of the building.
User Factor	A factor based on how the property is being used, such as residential or commercial.
Structure Factor	A factor based on the type and quality of the building structure.
Occupancy Factor	A factor based on whether the property is self-occupied, rented, or used in another way.
Flat Factor	A factor applicable to flats and apartments, depending on the relevant MCD rules.
Tax Rate	The percentage set by MCD that is applied to the annual value to determine the property tax.

How to Check Your MCD Property Tax Delhi

To check your MCD property tax Delhi, visit the official MCD portal and follow the steps mentioned below:

Visit the Portal: Visit the official MCD online portal.

Enter the Password: Enter your registered mobile number to generate an OTP (One-Time Password).

Log In: Then, enter the received OTP on the same number to log in to your account.

Dashboard: Visit the registered properties on the taxpayer dashboard.

Find Property: Find the property using the 15-character UIPC (Unique Property Identification Code).

Action: Click on “Action” for the relevant property.

Pay or View Details: Click on the “Pay Tax” button or “View Tax Details” to get information on your current dues, past arrears, payment history for any specific year, and download your tax receipt.

How to Pay MCD Property Tax Online in 2026

Here is a step-by-step process to pay house tax online Delhi MCD portal:

Visit the Portal: Visit the official MCD portal and sign up if you are a new user.

Log in: Enter your registered phone number to get the one-time password.

Locate Property: After logging in, find your 15-character UPIC (Unique Property Identification Code) on the dashboard. If you are paying for the first time, use your property address to find it.

Select Action: Click on the “Action” button, located next to your property details, and select “Pay Tax.”

Financial Year: Choose your specific financial year for which you are paying the tax, and after that, click “Submit.”

Details Verification: Review the amount calculated, built-up area, and ownership information available on the screen.

Payment: Pay using your preferred option, such as net banking, UPI, or a debit or credit card.

Download Receipt: After paying, download the MCD property tax payment receipt on your phone or device.

Rebates and Concessions for MCD Tax Delhi as of 2026

Here is a table consisting of the rebates and concessions available in MCD Delhi tax as of 2026:

Rebate and Concessions	Benefit	Condition
Advance and Lump-sum payment	15% rebate	Pay the full annual property tax by 30 June of the financial year.
Online payment	2% rebate	Rebate is capped at ₹200, even though the eligible tax amount is capped at ₹10,000
Senior citizens, Women, differently abled, and Ex-servicemen	30% rebate	Generally applicable to eligible self-occupied residential property, subject to MCD conditions and applicable area limits.
FY 2026–27 payment extension	10% rebate retained	MCD lump-sum payment deadline was extended to 31 July 2026.
SUNIYO and One-Time Amnesty Scheme	Interest & penalty relief	For eligible outstanding property tax, subject to the scheme’s specific conditions and payment period.

Conclusion

The MCD house tax Delhi is a mandatory property tax charged by the MCD on taxable properties under its jurisdiction. Sole or partner owners of commercial, industrial, or vacant properties are required to pay this annual tax. It is calculated on the Unit Area System and paid online through the official MCD Delhi portal. Thus, having complete knowledge of its calculation, rebates and concessions, and how to pay online can help ease the process. With this information, DDelhi helps you better understand important property-related processes and services in Delhi.

Also Read: Delhi Rent Agreement Guide: Rules, Format, Stamp Duty & Registration

Frequently Asked Questions (FAQs)

What is MCD Property Tax in Delhi?

MCD property tax Delhi is a mandatory annual property tax that is charged on homes, shops, and vacant land within the MCD jurisdiction.

How can I calculate MCD property tax in Delhi?

You can calculate your MCD property tax through the Unit Area System.

How can I pay MCD property tax online in Delhi?

You can pay the MCD property tax online in Delhi through the official MCD citizen portal.

What is the MCD property tax due date in 2026?

The due date of the MCD property tax in 2026 is July 31, 2026.

How can I check my MCD property tax online?

You can check your MCD property tax online by visiting the official portal of MCD.

What documents are required to pay MCD property tax online?

Documents required to pay house tax online Delhi MCD include:

UPIC (Unique Property Identification Code)
Registered Mobile Number
Previous Tax Receipts
Property Details

How can I download my MCD property tax payment receipt?

You can download your MCD property tax payment receipt by navigating to the “Payment History” section under the “Tax Paid Details” on the official MCD portal.

What is the MCD property tax rate in Delhi for 2026?

The MCD property tax rate in Delhi for 2026 depends on the specific property type that falls under the Unit Area Value system.

How can I find my MCD property ID or UPIC number?

You can find your MCD property ID and UPIC number by searching for them on the MCD search property page on the official MCD portal.

What happens if I do not pay MCD property tax on time?

You may have to face a monthly 1% interest, loss of rebates, and, on continuous non-payment, additional penalties may apply.

Can I pay MCD property tax online using UPI, debit card, or net banking?

Yes, you can pay house tax online Delhi MCD using UPI, debit card, or net banking.

How can I correct or update property details in the MCD property tax record?

Here is how to correct or update property details in the MCD record: