MCD Property Tax in Delhi: Rates & Pay House Tax Online & Offline

Apply Now

MCD property tax is a tax property owners in the city have to pay annually, irrespective of their property type and occupancy. The MCD manages this taxation system using a specified formula. Moreover, the entity fixes and revises the tax rate each year.

If you are a property owner in Delhi, you must know how much house tax in Delhi you must pay. Here is an explanation of the applicable tax rates and how to pay them online and offline.

What is Delhi MCD?

The Delhi MCD, or Municipal Corporation of Delhi, is the municipal corporation responsible for maintaining infrastructure. Since it needs funds to conduct its operations, it levies different types of charges and taxes on the city’s residents. One such tax is the MCD property tax, which provides a regular revenue source for the corporation. The entity divides Delhi into different categories and calculates the property tax accordingly.

A Domicile certificate is an official document that proves a person’s residency in a particular state or union territory. Any person holding this certificate is liable to pay the property tax.

Delhi's MCD Property Tax Rates for 2024

Delhi is primarily divided into eight categories from A to H, based on which the MCD property tax varies. For 2024, the MCD property tax rates are as follows:

Area Category	House Tax	Property Tax on Commercial Property	Unit Area Value (Rs per Sq M)
Category A	12%	20%	Rs 630
Category B	12%	20%	RS 500
Category C	11%	20%	RS 400
Category D	11%	20%	RS 320
Category E	11.00%	20.00%	RS 270
Category F	7%	20%	RS 230
Category G	7%	20%	RS 200
Category H	7.00%	20.00%	RS 100

How to Pay Delhi MCD House Tax Online?

The MCD allows you to pay house tax in Delhi online from the comfort of your home. The stepwise process for paying online tax is as follows:

Visit the MCD service portal at https://mcdonline.nic.in/
Select ‘Property Tax (PTR)’
You will see two options: View your old property tax receipts and records or log into your account to pay the tax.
To pay your property tax in Delhi, click ‘Taxpayer Login’.
A new window will open where you must log in. If you are a new user, sign up as a new user before paying the tax. If you are an existing user, log in using your registered mobile number and OTP or login ID and password.
Click 'Pay Tax', or new users paying the tax for the first time must search their property from the legacy data.
Enter your 15-digit Unique Property Identification Code (UPIC) to pay the property tax.
Select your property and pay the respective tax on it. You can use your net banking account, debit or credit card to pay the tax online.
After paying the tax, generate a Challan and download the receipt.

Offline Method for Paying Delhi House Tax

You can also pay the MCD property tax offline through an ITZ cash counter spread across Delhi. Just visit an authorised ITZ counter and provide your property details to pay the tax. Make the payment and get an instant receipt containing your property tax ID. Keep this ID number and receipt in a secure place for future reference.

How to Calculate Property Tax in Delhi?

The MCD uses the unit area system to calculate house tax in Delhi. Further, it employs a mathematical formula to calculate the tax amount. Here is the formula:

Property Tax = Annual value x Rate of tax

The MCD calculates the annual value of a property using this formula:

Property Tax = Unit area value per square meter x Structure factor x Age factor x the covered area of property x Use factor x Flat factor x Occupancy factor

Here is a description of each factor:

Unit Area Value per square meter: Depends on the property’s category
Structure Factor: Based on the property construction
Age Factor: Falls on a scale of 0.5 to 1 based on the property’s age
Covered Area of Property: Indicates the property’s total floor area
Use Factor: Based on the property usage
Flat Factor: Depends on the total area covered by the flat
Occupancy Factor: Based on the property’s occupancy – whether it is self-occupied or rented out

Rate of Tax – The MCD determines the tax rate for properties in different categories. We have already given a list of tax rates applicable in 2024.

How to do Complaints in Municipal Corporation of Delhi?

In case of any complaint with respect to the property tax payment, you can lodge a grievance online. Just visit the website and lodge a complaint.

You can also call, email or write to MCD.

Call center: 155305

Email: [email protected]

Address: Municipal Corporation of Delhi

Dr. S.P.M. Civic Centre, Minto Road

New Delhi – 100002

Penalty for Delay Payment of MCD Tax

You must pay the entire MCD property tax in Delhi in one lump sum before 30th June of each financial year. Delaying the tax payment will attract late payment penalties at 1% per month on the outstanding property tax amount.

Last Date: 30th June
Penalty: 1% per month

FAQs About Delhi MCD Taxes

1. How does one pay property tax online in Delhi?

One can pay property tax in Delhi online by visiting the MCD website and pay using different modes like debit/credit cards and net banking.

2. What is the Delhi property tax rebate in 2023-24?

All Delhi residents who pay their property tax before 30th June get a rebate of 15% each year.

3. What is the deadline for Delhi property tax in 2023?

The deadline to pay house tax in Delhi is 30th June every year.

3. Who is responsible for paying property taxes in Delhi?

Every property owner in Delhi, irrespective of the property type and usage, must pay property tax in Delhi.

Delhi MCD Taxes: How To Pay Property Tax In Delhi Online And Offline?