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MCD Property Tax 2025
MCD Property Tax is a kind of tax that is charged over the property in Delhi. Every property owner has to pay these taxes annually irrespective of the kind of property and occupancy.
MCD Property Tax Rates in Delhi for 2025
The below-mentioned are the two factors on which the property tax rate depends.
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Category of the property –
A to H are the defined categories of property. Each of them varies over the value per unit of area.
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Kind of property –
Industrial, residential and commercial are the defined property types. The rates also vary for each of these types.
The table below specifies changes in the tax rates over to the property type.
Property Category | Rate over per square meter of area | Residential property | Commercial property | Industrial property |
A | Rs 630 | 12% | 20% | 15% |
B | Rs 500 | 12% | 20% | 15% |
C | Rs 400 | 11% | 20% | 12% |
D | Rs 320 | 11% | 20% | 12% |
E | Rs 270 | 11% | 20% | 12% |
F | Rs 230 | 7% | 20% | 10% |
G | Rs 200 | 7% | 20% | 10% |
H | Rs 100 | 7% | 20% | 10% |
Note:
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Divisions of MCD Property Tax
As per the latest updates, MCD is divided into 12 municipal zones and concluded into three divisions as mentioned below.
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North Delhi MCD Property Tax (NDMC)
NDMC covers 6 zones – Rohini, City-SP, Civil Lines, Narela, Karol Bagh, and Narela.
-
South Delhi MCD Property Tax (SDMC)
SDMC covers 4 zones – Najafgarh, South, Central, and West.
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East Delhi MCD Property Tax (EDMC)
EDMC covers 2 zones – Shahdara North and Shahdara South
The property owners holding their properties in MCD have to confirm their zones and property tax needs to be paid from their respective division’s website.
How to Calculate MCD Property Tax in Delhi
If you know the tax rate of your property then calculating the property tax will be easier.
Property Tax = (Annual value) x (Tax Rate)
Whereas, the formula for calculating your property’s annual value is
Annual Value = (age factor) x (use factor) x (occupancy factor) x (unit area of the property) x (structure factor) x (Unit area value per sq. m)
Whereas,
Unit area value – Value per sq. m of property build-up area.
Unit area of the property – build-up area not considered under carpet area per sq.m.
Age factor – This is the age of the property. Its value ranges from 0.5 to 1. Higher tax is applied for new properties compared to old ones.
Use factor – The properties for residential use are charged a lower charge compared to non-residential properties. Its value is assigned as 1.
Structure factor – RCC (Reinforced Cement Concrete) construction is charged higher compared to low-value construction.
Occupancy factor – Rented properties are charged higher taxes compared to owned ones.
MCD Property Tax Online Payment Process
MCD property tax online payment process is defined in the below-given steps.
Step 1 – Visit this website – https://mcdonline.nic.in/
Step 2 – Go to the Online Services option which is available on the right side of the portal, Then Select your service area option
Step 3 – A page will appear where you will be asked to select one of the following
- Zone
- Ward
- Colony
Step 4 – Once you select one of the options then the pay property tax option will appear.
Step 5 – Later clicking on that option you will be asked to log in to the portal.
Step 6 – Existing users of the MCD portal can use their mobile number to log in.
Step 7 –, new users have to create an online account and later they can log in.
Step 8 – Once you log in, add a Unique property Identification code (UPIC), and then your property details will appear.
Step 9 – Later you have to click on the Action option on the right side of the property details.
Step 10 – Then this option will appear – Use this property to pay tax.
Step 11 – Click on that and the property detail form will appear that specifies every property and owner details will appear.
Step 12 – You have to verify every detail. Later you can proceed to create a property tax challan.
Step 13 – Once that is done. the web page will take you to the pay property tax option. Click on it to proceed with online payment through debit card, credit card, or net banking.
Step 14 – For Payment Receipt – Once the payment is successful. You can download the payment receipt and property tax challan. And keep that for future help
Offline Payment Process
- For offline payment, the property owner will have to visit the local Municipal Corporation of Delhi office of their respective area with every property detail and Unique Property Identification Code.
- You have to take the property tax form from the counter and fill it up with all the correct details.
- Payment process can be done using a cheque, cash, debit or credit card, and demand draft.
- Payment Receipt – After the completion of the payment, the clerk who is working at the counter will issue the payment receipt to you. And you have to keep it safe for future help.
Also check-out – Income Tax Rebate On Home Loan 2025
MCD Property Tax Exemption Criteria
The below-given criteria come under the exception for the payment of the property tax.
- Empty land or buildings used as places of worship, heritage land, or utilized for purposes of charity by an individual.
- Agricultural land.
- Building or land vested under a business.
- Property comes under the widow of a person who died in war or ex-servicemen. And that property should be used for self-residence.
- For sports person who won various awards for international games.
MCD Property Tax Rebate Policy
- If the property owner paid a property tax as a lump sum amount within the year’s first quarter, then that person will avail of a discount of 15% on the total payable of the tax amount.
- Up to 10% discount on the annual value of the DDA, CGHS flats but only for 100 sq. m.
- Up to 30% discount on one of the properties owned by senior citizens or physically challenged individuals.
- Up to 30% discount on the property tax is provided to ex-servicemen.
- Up to 20% discount on group housing flats but 30th June of the upcoming financial year is the deadline.
Also check-out – BBMP Property Tax 2023-25: Online Payment Process And Property Tax Calculator
Conditions To Apply For Rebate
- Rebate can be claimed for a maximum of 200 sq. m. Whereas exception comes for DDA/CGHS flats as it has a limit of 100 sq. m.
- The occupancy category must be residential.
- Self-occupied should be the using factor of the property.
- If the property is owned by joint owners then concession will be provided to those who have a maximum property share.
Penalty for Delay in Payment of MCD Property Tax
- The property owner who delayed the property tax payment will have to bear a fine of 1% for each month on the payable tax amount by the MCD.
- Whereas, Delhi Municipal Corporation (DMC) is the one who finalizes the deadline for the tax payment.
Also check-out – Latest 80EEA Deduction for Income Tax on Home Loans for 2025
FAQs
How to complete property tax online payments without using a property ID?
Property Id (UPIC) can be created online in the MCD’s online portal. If you have forgotten the previously generated UPIC code then you can check it online by visiting MCD’s website. It will ask for a registered mobile number and later it will display your UPIC code. |
What is the last date for payment of MCD property tax?
On yearly basis, 31st July is the last date for payment of Delhi property tax. |
Can I pay property tax offline in Delhi?
Yes. The property owner can complete the tax payment offline by visiting the nearest 800 ITZ cash counters in Delhi. Payment can be done by using a cheque or demand draft. And you will receive the receipt after completing the payment. |
How is MCD Property tax calculated?
The formula used to calculate the property tax is Property tax = (annual value) x (rate of tax). |