Delhi Property Tax: Rates, Rebates & Online Payment
How Municipal Corporation of Delhi (MCD) assesses residential property tax, what you owe, the rebates worth grabbing, and how to pay online.
How Delhi calculates property tax
Annual value = unit area value per sq m × covered area × age factor × use factor × structure factor × occupancy factor; tax = annual value × your category's rate.
Residential rates: Unit area values per sq m: A ₹630, B ₹500, C ₹400, D ₹320, E ₹270, F ₹230, G ₹200, H ₹100. Residential rates: 12% for A-B, 11% for C-E, 7% for F-H colonies.
Rebates & due dates
10% rebate for lump-sum annual payment (normally by 30 June — extended to 31 July 2026 this year). 30% concession for senior citizens, women, and ex-servicemen on one self-occupied home up to 200 sq m; 20% for group-housing flats paid by 30 June; 10% for DDA/CGHS flats up to 100 sq m.
Late-payment penalty
1% per month interest on unpaid amounts after the due date.
Exemptions
Places of worship, charitable institutions, agricultural land, and self-occupied homes of war widows and gallantry-award winners.
Recent change: The lump-sum rebate deadline for the current year was extended to 31 July 2026; amnesty schemes ran for old dues in 2024-25.
Pay online
Pay directly on the official MCDportal — you'll need your property identification number (printed on any previous receipt or demand notice).
Official MCD property-tax portal →Frequently asked questions
How is property tax calculated in Delhi?+
Delhi uses the Unit Area System (colony categories A-H). Annual value = unit area value per sq m × covered area × age factor × use factor × structure factor × occupancy factor; tax = annual value × your category's rate. Current residential rates: Unit area values per sq m: A ₹630, B ₹500, C ₹400, D ₹320, E ₹270, F ₹230, G ₹200, H ₹100. Residential rates: 12% for A-B, 11% for C-E, 7% for F-H colonies.
How do I pay Delhi property tax online?+
Pay on the official MCD portal (linked on this page) using your property identification number — have last year's receipt handy for the ID. Most portals accept UPI, net banking, and cards, and issue an instant e-receipt. 10% rebate for lump-sum annual payment (normally by 30 June — extended to 31 July 2026 this year). 30% concession for senior citizens, women, and ex-servicemen on one self-occupied home up to 200 sq m; 20% for group-housing flats paid by 30 June; 10% for DDA/CGHS flats up to 100 sq m.
What happens if I pay Delhi property tax late?+
1% per month interest on unpaid amounts after the due date.
Who is exempt from property tax in Delhi?+
Places of worship, charitable institutions, agricultural land, and self-occupied homes of war widows and gallantry-award winners.
Is property tax deductible from income tax?+
Yes, for let-out property: municipal taxes actually paid during the year are deducted from gross annual value when computing income from house property. For self-occupied property there's no separate deduction, but paying it keeps your municipal records clean for any future sale.
Sources
Verified July 2026. Municipal rates and rebate windows change every budget cycle — confirm on the official portal before paying.