Property tax isn’t just a civic duty—it’s your contribution to making Delhi a better place to live. Thanks to the MCD’s online platform, paying your dues is now as easy as ordering food online. Don’t wait for penalties or legal notices. Head to the MCD Property Tax Portal and settle your dues today!
What is the Municipal Corporation of Delhi (MCD)?
The Municipal Corporation of Delhi (MCD) is the Urban Local Body (ULB) responsible for managing key civic services in the capital. These include roads, sanitation, public health, and—yes—property tax collection.
As part of Delhi’s local governance system, the MCD is divided into:
- North Delhi Municipal Corporation
- South Delhi Municipal Corporation
- East Delhi Municipal Corporation
The MCD online portal now provides a unified interface where property owners can manage all tax-related activities, including viewing assessments, paying dues, and accessing historical data via the digital tax dashboard.
Types of Properties That Are Taxed
Whether it’s a cosy flat or a bustling commercial space, here’s what gets taxed:
- Residential properties (apartments, bungalows)
- Commercial spaces (shops, showrooms, offices)
- Industrial premises (factories, warehouses)
- Vacant plots of land
- Rental properties (the owner still pays tax)
Each property is assigned a Unique Property Identifier (UPIC) that tracks your taxpayer ID, dues, and payments in the system.
Key Components of MCD Property Tax Calculation
The amount you owe is based on several dynamic factors:
- Zone classification (A to H)
- Property usage: Residential, commercial, industrial
- Covered area in square meters
- Age of the property (affects depreciation factor)
- Occupancy status: Self-occupied or rented
- Property category (built-up, under-construction, etc.)
Advanced tools on the MCD’s digital interface even allow for auto-assessment of your property’s tax.
MCD Property Tax Zones and Categories
Understanding Delhi’s Property Zone Classification (A to H)
Delhi’s properties are segmented into 8 categories—Zones A to H—based on land value and development level.
- Zone A: Premium localities like Greater Kailash, Defence Colony
- Zone H: Rural or underdeveloped areas
Zone classification directly influences the Unit Area Value (UAV), which is a base factor in tax computation.
Different Property Categories
Each property in Delhi falls under one of the following classifications:
- Built-up residential
- Commercial complexes
- Mixed-use buildings
- Vacant land
- Institutional or government-owned structures
GIS-based systems are increasingly being used for property mapping, ensuring transparency and accuracy.
How to Calculate MCD Property Tax?
The Standard Formula
Property Tax = Annual Value × Tax Rate
Where:
- Annual Value = Unit Area Value × Area × Use Factor × Age Factor × Occupancy Factor
- Tax Rate depends on zone and usage type
You can use the MCD’s property tax calculator on the portal to simplify this.
Example Calculation
Let’s say you own a 100 sq.m. flat in Zone D:
- Unit Area Value (UAV): ₹72/sq.m.
- Use Factor: 1 (residential)
- Age Factor: 0.8 (10+ years old)
- Occupancy Factor: 1 (self-occupied)
Annual Value = 72 × 100 × 1 × 0.8 × 1 = ₹5760
Tax Payable = ₹5760 × 12% = ₹691.20
Your tax ledger will reflect this breakdown and can be downloaded anytime.
FAQs
How to pay MCD property tax online in Delhi?
Visit the official MCD property tax portal → Choose your zone (North, South, East Delhi) → Enter your UPIC or property details → View your dues → Pay online using debit/credit card or net banking.
Can we pay property tax offline in Delhi?
Yes. You can pay at MCD offices, Citizen Service Bureaus (CSBs), or designated bank branches.
Do we have to pay house tax every year in India?
Yes, property tax is an annual tax that must be paid to the respective municipal body.
What happens if property tax is not paid in India?
Penalties include fines, interest on dues, legal notices, and in extreme cases, property seizure or auction.
How to calculate MCD property tax?
MCD uses the Unit Area System (UAS):
Tax = Unit Area Value × Built-up Area × Use Factor × Age Factor × Occupancy Factor × Category Factor
What is the property tax discount in Delhi?
Generally, a 15-20% rebate is available for early payments (before June 30). Senior citizens, women, and disabled citizens may get additional rebates.
What is property tax number / UPIC / PID?
UPIC (Unique Property Identification Code) is a unique ID for each property in Delhi.
PID (Property ID) or UPIC helps track property tax dues.
How to find PID number or UPIC ID?
Check previous property tax receipts or search on the MCD portal using owner name, address, or property details.
How to get no dues certificate from MCD property tax online?
Go to the MCD portal
Search property by UPIC
If no dues are pending, generate and download the No Dues Certificate online.
What is a no dues certificate of property tax?
It’s an official statement from MCD confirming that all property taxes on a property have been paid up to date.
What if a property is booked with MCD?
A “booked” property means it’s been penalized for unauthorized construction. You must regularize it under amnesty schemes or clear penalties before any legal action or sale.
How to change name in MCD property tax online?
Log in to the MCD portal → Go to “Property Tax Mutation” section → Upload documents (sale deed, ID proof, latest receipt) → Submit for verification.
What is the procedure to change property name / ownership?
Submit a mutation request along with:
Copy of sale deed / will / death certificate
ID proof
Latest property tax receipt
Affidavit (if required)
How to change the name of a property owner after death?
You must apply for mutation of property with:
Death certificate
Legal heir certificate / will
Affidavit from heirs
Previous tax receipts
Can mutation be done online in Delhi?
Yes, mutation (change of ownership) can be requested online via the MCD portal in most zones.
What is mutation of property in MCD?
It’s the official process of updating ownership records in municipal registers after a sale or inheritance.
What is the fee for MCD mutation?
Typically ₹100 to ₹200, but it varies by property type and location.
How do I request for a UPIC transfer?
Log in to the MCD portal → Mutation section → Upload ownership change documents → Request UPIC update.
Is it mandatory to pay house tax in Delhi?
Yes, all property owners are required to pay house tax annually.
Who is liable to pay property tax in Delhi?
The registered property owner or occupant (if leasehold) is responsible.
Who is not eligible for property tax / Who is exempted?
Properties owned by:
Government agencies
Religious institutions
Certain NGOs
Also, senior citizens, women, and disabled may get concessions (not full exemption).
Which property is not charged to tax?
Religious buildings, government buildings, and agricultural land (non-residential use) are usually exempt.
What is the penalty for property tax in Delhi?
Late payments incur 1% interest per month on outstanding dues.
How many floors are allowed in Delhi by MCD?
Typically 3-4 floors, depending on plot size and zoning rules. Always refer to the Delhi Master Plan 2021.
How to regularise unauthorised construction in Delhi?
Apply through amnesty schemes or under DDA/MCD regularization plans. Submit layout, structure plan, and pay the penalty.
What is Section 344 of the DMC Act?
This section empowers MCD to demolish or seal unauthorized constructions. Offenders may also face prosecution.
What is the full form of MCD?
MCD = Municipal Corporation of Delhi
What is UPIC in MCD?
UPIC = Unique Property Identification Code, a unique code for each property used for taxation and record purposes.
How is property registered in Delhi?
Through the Sub-Registrar’s office under the Delhi Registration Act, with submission of sale deed, ID proof, property tax receipt, and applicable fees.
How can I recover my MCD property tax receipt?
You can download it anytime from the payment history section on your MCD login dashboard.
Can I pay MCD property tax in installments?
Usually no, but during special schemes or with large dues, partial payments may be accepted.
Is MCD property tax applicable to rented properties?
Yes, the owner is liable to pay, even if the property is rented out.