MCD Property Tax in Delhi: How to Pay Online, Rates, Rebates & Amnesty Scheme

To pay your MCD property tax in Delhi 2025, log in to the official portal of the Municipal Corporation of Delhi via your registered mobile number or UPIC, select the financial year 2025-26, and make payment using credit/debit card, net-banking, or UPI. You may also use the MCD 311 mobile app or pay offline via ITZ cash counters. Note the due date (typically end-June) and take advantage of the one-time amnesty scheme for previous years’ dues.

Introduction

Every property owner in Delhi, whether a homeowner, investor, or business-owner, is required to pay MCD property tax annually. In 2026, the system remains based on digital payment, the Unit Area System (UAS) for calculation, and several incentive schemes. This guide explains how to pay the tax, how it is calculated, what rebates and exemptions apply, and what key updates for 2026 you should be aware of, making it a practical reference for homebuyers, NRIs, and real estate investors.

What Is MCD Property Tax and Who Has to Pay It?

MCD property tax is an annual levy by the Municipal Corporation of Delhi on all properties (residential, commercial, industrial, and vacant land) within its jurisdiction. Owners—including NRIs and investors—must pay this tax each year under the registration of the correct municipal corporation (North, South, or East Delhi).
Details:
The tax utilizes the Unit Area System, which considers the property’s built-up area, use, age, occupancy, and zone. Delhi is divided into eight categories (A–H) based on the colony/area value. Jurisdictionally, the three municipal corporations are: North Delhi Municipal Corporation (NDMC), South Delhi Municipal Corporation (SDMC), and East Delhi Municipal Corporation (EDMC).

How to Pay MCD Property Tax Online

You can pay your property tax online via the official MCD portal for 2026: log in with mobile or UPIC, select the year 2026-27, verify property details and pay.
Step-by-Step Guide:

1. Visit mcdonline.nic.in (or the dedicated property-tax section).
2. Log in using your registered mobile number and the OTP. New users can register via “New User / Sign-Up”.
3. After login, the portal displays your property details (UPIC, owner, address, type).
4. Click “Actions” → “Pay Tax”. Select the financial year (2026-27).
5. Confirm if there have been any changes (“Yes-I want to Edit” or “No-I want to Pay”).
6. The tax calculator page appears; verify the output, including any rebate. Download the PDF & click “Pay Tax”.
7. Choose a payment method (credit card, debit card, net banking, UPI). Complete the transaction.
8. On successful payment, download the receipt for your records.
   Note: For early payments, you may be eligible for a rebate (e.g., 10–15%) before the specified deadline.

How to Pay MCD Property Tax Offline

You can also pay offline by visiting any of the authorised ITZ Cash counters or designated banks in Delhi.
Procedure:

• Visit any of the ~800 ITZ Cash counters across Delhi.
• Carry your UPIC/property ID, latest tax bill (if available), and identity proof.
• Inform the counter that you wish to pay your MCD property tax for 2026.
• Pay via cash/cheque/card as applicable.
• Obtain an instant stamped receipt; ensure your property ID is correctly mentioned.
  Offline mode is useful for those who prefer in-person service or have challenges with digital access.

Understanding UPIC: The Key to Paying Your Property Tax

The Unique Property Identification Code (UPIC) is a 15-digit alphanumeric code that identifies your property in the MCD’s tax database. Without it, you cannot easily pay online.
How to Get / Verify Your UPIC:

• On the MCD portal, select the link “List of UPIC Numbers for ward/zone”.
• Enter your colony, ward, or zone to fetch the UPIC.
• If no UPIC is assigned, apply for one via the portal or in person.
• Once you have UPIC, link it to your mobile number and property profile; you will use it for all future tax filings, mutation, geotagging, etc.

MCD Property Tax Amnesty Scheme

The one-time scheme called Sumpattikar Niptaan Yojana (SUNIYO) applies during this cycle and allows property owners to pay principal tax for 2021-22 to 2026-27 while getting waivers of interest/penalty for earlier years.
Details & Benefits:

• Valid window (e.g., June 1 to Sept 30) to pay outstanding principal tax for the current year and past 5 years.
• All dues before 2021-22 (including interest & penalty) are waived on full payment.
• Applies to residential, commercial, and institutional properties.
• Even those in litigation, bounced cheque cases, or whose accounts are attached can avail themselves.
  Tip for Investors: Use this window to clear old dues, obtain a “No Dues Certificate”, and make your property clean for future sale/lease.

How Is MCD Property Tax Calculated?

Calculation is based on the Unit Area System (UAS): Tax = Annual Value × Rate of Tax.
Formula Breakdown:

• Annual Value = Unit Area Value (₹ / sq m) × Unit Area (sq m) × Age Factor × Use Factor × Structure Factor × Occupancy Factor.
• Then apply the tax rate associated with your zone/category.
  2026 Rate Table (assumed unchanged unless notified):

Category	Residential Rate	Commercial Rate	Industrial Rate	Unit Area Value (₹/sq m)
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

Example: For a 120 sq m self-occupied residential property in Category B built between 1960–69 (age-factor 0.6):
Annual Value = 500 × 120 × 0.6 × 1 × 1 × 1 = ₹ 36,000
Tax @ 12 % = ₹ 4,320

Factors That Impact Property Tax in Delhi

Factor	Effect on Tax
Use Factor	Residential = 1; Non-residential higher (2–10 based on use)
Structure Factor	Pucca (RCC) = 1.0; Kachha = 0.5
Age Factor	Older properties get relief: pre-1960 = 0.5; 2000-onwards =1.0
Occupancy Factor	Self-occupied = 1.0; Rented = 2.0; Vacant = 0.6

Understanding these helps you estimate realistic liability and assess whether your tax is correctly computed.

What Are the Rebates and Exemptions in MCD Property Tax?

MCD continues to offer rebates for early payment and certain categories of taxpayers; exemptions apply to certain types of properties.
Rebate/Exemption Table:

Category	Rebate %	Conditions
Senior citizens, women, ex-servicemen, and the physically-challenged	30 %	One self-occupied property up to 200 sq m
DDA/CGHS flats	10 %	Up to 100 sq m built-up
Group-housing flats (full payment by deadline)	20 %	Payment made in the first quarter
Lump-sum full payment in one instalment	10–15 %	Payment by early deadline (e.g., 30 June)

Exemptions:

• Religious and heritage properties, charitable use properties
• Agricultural land or dwelling houses of martyrs, gallantry-award winners
• Vacant plots under certain conditions
  Always check the latest MCD annual notification for exact limits.

How to Determine Your Property’s Jurisdiction

You can verify which municipal corporation zone (North, South, or East) your property falls under via the portal.
Steps:

1. Go to mcdonline.nic.in → “Property Tax” → “Know Your Property Tax Jurisdiction”.
2. Enter your Property ID or address.
3. Click “Search”. The portal displays your zone, ward, and corporation.
   Paying to the wrong zone can cause delays or rejection of your payment.

How to Apply for Property Mutation in Delhi

Mutation is the process of updating the property owner’s name in MCD records after sale/inheritance; essential for legal clarity.
Online Process:

• Visit the portal → “e-change of name / e-mutation”.
• Log in using your UPIC/property details.
• Upload documentation (sale deed, earlier tax receipts, ID proof).
• Submit and pay the mutation fee (if applicable).
  Offline Process:
• Visit the MCD office with documents and forms.
• Submit application manually; retain acknowledgement slip.
  Completing the mutation reduces future liability and ensures the correct address for tax demands.

MCD Property Tax via Mobile App & Third-Party Platforms

You can use the MCD 311 mobile app or third-party payment platforms (Paytm, Google Pay) to pay your property tax conveniently from your smartphone.
Using the MCD 311 App:

• Download from Google Play / App Store.
• Register via mobile number (OTP).
• Navigate to “Registered Property Details” → “Pay Tax”.
• Select the financial year 2026-27 → Pay via card/UPI.
• Download digital receipt.
  Third-party apps list “Municipal Taxes → Delhi → MCD Property Tax”; you must provide property ID & mobile number. Best for NRIs or remote payments.

Penalties for Late Payment of MCD Property Tax

If you miss the payment deadline, MCD typically charges interest of 1 % per month on unpaid tax until fully paid.
Avoiding Penalty Tips:

• Mark the due date (usually June 30) and pay early to secure a rebate.
• Register for portal alerts/set a reminder.
• Maintain an online receipt for proof of payment.

Key Takeaways

Point	Summary
Payment Methods	Online via portal/app or offline via counters
Due Date for 2026	Likely end-June (watch for official notification)
Rebate for Early Payment	Up to 10–15 % for timely full payment
Amnesty Scheme	SUNIYO for clearing past dues in one go
Calculation Basis	Unit Area System (UAS) with multiple factors
Penalty for Delay	1 % per month on outstanding tax
NRIs/Investors	Can pay remotely, maintain digital records

Conclusion

Paying your MCD Property Tax in Delhi 2026 is straightforward once you understand the system. With the focus on digital payment, earlier rebates, and a generous amnesty scheme such as SUNIYO, property owners, including NRIs and investors, have every incentive to stay compliant and proactive. Ensuring timely payment not only avoids penalties but also strengthens your property’s legal standing, aiding future resale or investment decisions.
Need expert help with property tax verification or investment advisory in Delhi? Connect with Housivity now for full support and clarity.