MCD Property Tax 2026: How to Pay Online, Download Receipt & Claim Exemptions

MCD Property Tax 2026: How to Pay Online, Download Receipt & Claim Exemptions

If you own property in Delhi, the MCD property tax deadline is something you can't afford to ignore. Miss it, and you're paying 1% interest every month. Stay ahead of it — and there's a 10% rebate waiting for you.

This guide covers everything: current tax rates, the SUNIYO amnesty scheme, how to make your MCD online property tax payment in minutes, receipt download steps, and who qualifies for exemptions.

SUNIYO Scheme 2025-26 — One Last Chance to Clear Old Dues

The Municipal Corporation of Delhi launched the Sumpattikar Niptaan Yojana (SUNIYO) — a one-time property tax amnesty scheme that most Delhi property owners have been waiting for.

Here's the deal: if you have unpaid dues from any year up to 2020-21, SUNIYO gives you a 100% waiver on all interest and penalties. The principal still has to be paid — but the financial hit becomes significantly smaller.

Extended deadline: 30th April 2026. Payments made between 1st April 2026 and 30th April 2026 attract a 5% late fee on the principal tax amount — so the earlier you act, the better.

To claim the full benefit, you need to:

• Clear your principal tax dues for 2021-22 through 2024-25 (five years)
• Pay the current year's (2025-26) principal tax amount

One more thing — MCD has removed garbage collection charges under this scheme. That's a small but welcome relief.

MCD Property Tax Rates for 2026

The house tax MCD calculates is based on the Unit Area System, and rates differ by property category (A through H) and usage type.

Category	Commercial Rate	Residential Rate	Unit Area Value (per sq. metre)
A	20%	12%	₹630
B	20%	12%	₹500
C	20%	11%	₹400
D	20%	11%	₹320
E	20%	11%	₹270
F	20%	7%	₹230
G	20%	7%	₹200
H	20%	7%	₹100

Commercial properties across all categories carry a flat 20% tax rate. Residential rates vary from 7% to 12% depending on the colony classification.

MCD Property Tax Due Date — FY 2025-26

The due date to pay MCD property tax with the 10% rebate has been extended to 31st July 2026 for FY 2025-26. The original deadline was 30th June 2026.

After the due date, interest is charged at 1% per month on the outstanding amount for each quarter. That adds up faster than most people expect — so paying early makes financial sense, not just civic sense.

How to Pay MCD Property Tax Online — Step by Step

Online Payment via MCD Website

The easiest way to handle your mcd online payment of property tax is through the official portal. You'll need your Property ID (available on any previous property tax receipt).

Step 1: Visit the official MCD website. Scroll down to the Online Services tab.

Step 2: Select Property Tax and log in using your registered email or mobile number. First-time users need to sign up before proceeding.

Step 3: Enter your Property ID and click Submit.

Step 4: No Property ID? Click "Click here to file your return if property ID has not been allotted earlier" and follow the prompts.

Step 5: You'll land on a page showing property ownership details.

Step 6: Enter the required property details. The portal auto-computes your tax. Click Submit.

Step 7: Pay via credit card, debit card, or net banking.

Step 8: Click Generate Challan to get your official payment receipt.

Step 9: The portal also shows any arrears, penalties, and interest calculations — so you know exactly where you stand before paying.

Offline Payment

Not comfortable with online transactions? MCD tax can also be paid at any ITZ cash counter in Delhi. You'll receive an instant receipt with your Property Tax ID on the spot.

MCD Property Tax Payment via App

The MCD app makes house tax MCD payment even more straightforward. Here's how to use it:

1. Download & Register: Get the MCD app from the Play Store. Register with your mobile number and email address.
2. Select Property: Choose the UPIC (Unique Payment Identification Code) option and tap Pay Tax. Select the relevant financial years and hit Submit.
3. Pay: Review the tax amount and pick your preferred digital payment method.
4. Download Receipt: Save the MCD house tax receipt directly to your device. Keep it — you'll need it for future reference.

MCD Property Tax Receipt Download — Full Process

Downloading your MCD property tax receipt is straightforward, but the steps do matter. Follow these exactly:

Step 1: Go to the official Municipal Corporation of Delhi website.

Step 2: Log in using your registered mobile number.

Step 3: Click Generate OTP — it'll be sent to your registered mobile and email.

Step 4: Enter the OTP and click Login.

Step 5: Select your zone — South Delhi Municipal Corporation (SDMC), North Delhi Municipal Corporation (NDMC), West Delhi Municipal Corporation (WDMC), or EDMC property tax zone (East Delhi Municipal Corporation).

Step 6: Choose your property type — residential or commercial.

Step 7: Enter your Property ID or address.

Step 8: Preview the details. Click Submit.

Step 9: The MCD house tax receipt for your selected year will appear on screen. Verify all details carefully.

Step 10: Click Download and print it for official use.

Exemptions and Concessions Under MCD Property Tax

Not everyone pays full MCD tax. Here's who gets relief — though exact applicability can vary between North, South, and East Delhi Municipal Corporations.

Full Exemptions

The following property types are fully exempt:

• Buildings used exclusively for public worship, public burial, or cremation grounds
• Heritage lands or buildings used by charitable societies
• Agricultural land and associated buildings
• Property vested in the corporation itself
• Property owned by a war widow or Gallantry Award winner, used permanently as self-residence with no portion rented out
• Property owned by SDMC employees who are fully disabled on duty
• Property owned by international sports award winners

Concessions

• 30% concession for senior citizens, women, physically challenged individuals, and ex-servicemen — applies to one property only
• 20% rebate for group housing flats, applicable up to 30th June of the financial year
• 10% rebate for DDA/CGHS residential properties up to 100 sq. metres of covered/built-up area

Conditions for Concession Claims

• Rebate is capped at 200 sq. metres of total built-up area (DDA/CGHS has a separate limit)
• The use factor must be residential
• Occupancy factor must be self-occupied
• In case of joint ownership, the rebate applies only to the share held by qualifying owners

How MCD Property Tax is Calculated

MCD uses the Unit Area System — one of three methods recommended by the Government of India (the others being Annual Rental Value and Capital Value System).

Formula for Buildings

Annual Value = Unit Area Value (per sq. m.) × Covered Area × Age Factor × Use Factor × Structure Factor × Occupancy Factor

Then: Property Tax = Annual Value × Rate of Tax

A few factors worth knowing:

• Age Factor: Ranges from 0.5 to 1. Newer properties attract higher tax than older ones.
• Use Factor: Assigned by MCD based on how the property is used.
• Structure Factor: Based on construction type — RCC or otherwise.
• Occupancy Factor: Self-occupied properties are taxed differently from rented ones.
• Covered Area: Includes all floors, walls, verandahs, garages, staircases, balconies, and any area projected beyond the plot boundary.

Formula for Vacant Land

Annual Value = Unit Area Value × Area of Vacant Land × Use Factor × Occupancy Factor × 0.3

If different portions of a building serve different purposes, or if construction happened in stages, annual value must be calculated separately for each portion.

Why MCD Property Tax Matters

The mcd house tax payment you make funds real things — road maintenance, sanitation, drainage, and urban infrastructure across Delhi. It's not the most exciting bill to pay, but the consequences of not paying it (interest accumulation, legal complications on property transactions) are worth avoiding.

Whether you use the online portal, the MCD app, or an ITZ counter, the process is genuinely simple once you have your Property ID. And if you have old dues sitting unpaid, the SUNIYO scheme is about as good a window as you're likely to get.

FAQs

Q: What is the last date to pay MCD property tax with a 10% rebate in FY 2025-26?

A: The due date has been extended to 31st July 2026 for FY 2025-26. Paying before this date gets you a 10% rebate. After this deadline, interest at 1% per month applies on the outstanding amount.

Q: How do I find my MCD Property ID if I've lost my old receipt?

A: Your Property ID appears on any previous property tax challan or receipt. If you've lost all records, log in to the MCD website, go to the Property Tax section, and search using your address. You can also visit your local civic centre for assistance.

Q: What is the UPIC number in MCD and where do I get it?

A: UPIC stands for Unique Property Identification Code — a 15-digit alphanumeric code assigned to every tax-paying property in Delhi. It's available on your property tax receipt. You can also retrieve it through the MCD online portal under the Property Tax section.

Q: Can I pay EDMC property tax online, or is it a separate process?

A: Yes, EDMC property tax (East Delhi Municipal Corporation) can be paid through the same MCD unified online portal. During login, you simply select your zone as East Delhi. The payment and receipt download process is identical to other zones.

Q: What happens if I pay MCD house tax after the due date?

A: Late payment of MCD property tax attracts interest at 1% per month on the outstanding principal amount, calculated from the due date of each quarter. Extended delays can also create complications during property sales or legal proceedings.

Q: Is there a penalty waiver scheme available for old MCD property tax dues?

A: Yes — the SUNIYO (Sumpattikar Niptaan Yojana) 2025-26 scheme offers a 100% waiver on interest and penalties for dues up to 2020-21. The scheme deadline has been extended to 30th April 2026, with a 5% late fee on principal for payments made in April 2026.

Q: Can I deduct MCD property tax from my income tax?

A: Yes. Property tax paid to MCD is deductible from your annual value while computing income from house property under the Income Tax Act. This reduces your taxable rental income and therefore your income tax liability.

Q: How do I download my MCD property tax receipt online?

A: Log in to the MCD website with your mobile number and OTP, select your zone (SDMC, NDMC, WDMC, or EDMC), enter your Property ID, and the receipt for your selected financial year will appear for download. The full step-by-step process is covered in the receipt download section above.

Q: Who is exempt from paying MCD property tax in Delhi?

A: Full exemptions apply to properties used for public worship, cremation grounds, charitable purposes, agricultural land, properties owned by war widows or Gallantry Award winners (self-occupied), and properties owned by international sports award winners. Senior citizens, women, ex-servicemen, and physically challenged individuals get a 30% concession on one property.

Q: Which categories of property pay the lowest MCD tax rate?

A: Category F, G, and H colonies — typically lower-value residential areas — pay the lowest residential rate of 7%. All commercial properties pay a flat 20% regardless of category.