MCD Property Tax Delhi: How to Pay Online, Calculation, Rebates and SUNIYO 2.0

Tax & Finance

Akhilesh UpadhyayUpdated 7 Nov 2026 · 6 min read

Checked against official government sources. General information, not legal or financial advice.

MCD property tax is the yearly tax that the Municipal Corporation of Delhi charges on homes, shops, offices and plots in its area. You pay it on mcdonline.nic.in using your UPIC (unique property identification code). The tax is worked out with the unit area value system, based on the colony category (A to H), the built-up area and a set of factors. Until 31 December 2026, the SUNIYO 2.0 scheme lets owners clear old dues without interest and penalty. This guide explains how to pay, how the tax is calculated, the rebates and exemptions, and what to check before you buy property in Delhi.

How to pay MCD property tax online

1. Go to mcdonline.nic.in and open Pay Property Tax Online.
2. Log in with your registered mobile number and OTP. New users register first.
3. Open your property record, which shows the UPIC.
4. Choose Pay Tax and the financial year. Update the property details if anything has changed.
5. Check the tax and any rebate on the calculation page, then pay by card, net banking or UPI.
6. When the payment shows as successful, download the receipt.

If your property does not yet have a UPIC, register on the MCD portal to get one. The UPIC is now needed to pay tax and to use the amnesty scheme. Since 2022 there is one MCD, so ignore old references to the South, North and East corporations.

How MCD property tax is calculated

Annual value = unit area value × built-up area (sq m) × age factor × use factor × structure factor × occupancy factor

Property tax = annual value × tax rate

• Age factor: from 0.5 for buildings put up before 1960 to 1.0 for buildings from 2000 onwards.
• Use factor: 1 for residential, and higher for commercial, industrial and other uses.
• Structure factor: 1.0 for a pucca building, 0.5 for kuccha.
• Occupancy factor: 1.0 if self-occupied, 2.0 if rented out.

Commercial property is taxed at 20%. The portal works out the tax for your property; check your colony category on the MCD portal before you calculate.

Rebates and exemptions

• Early payment: MCD has usually given a 10% rebate for paying the full year’s tax in one go by 30 June (extended to 31 July in 2025). Check the current year’s notice on the portal.
• Geo-tagging: since December 2023, a property must be geo-tagged through the MCD app to get the early-payment rebate.
• Group housing societies: the 2026-27 budget announced a rebate for societies that pay on time.
• Concessions: senior citizens, women, persons with disabilities and ex-servicemen have been allowed a concession on one self-occupied home within a size limit; confirm the current terms with MCD.
• Exemptions: agricultural land and farm buildings (not dwelling houses), places of worship, charitable and heritage properties, and certain homes of gallantry award winners, war widows and martyrs.
• Villages: the 2026-27 budget announced exemptions for ancestral homes in rural villages and for native residents of urbanised villages, within size limits.

SUNIYO 2.0 amnesty scheme (till 31 December 2026)

MCD’s SUNIYO 2.0 scheme opened on 29 September 2026 and runs until 31 December 2026.

• Pay the principal tax for 2019-20 to 2026-27; interest and penalty for these years are not charged.
• Dues from before 2019-20 are waived.
• Instalments are allowed when total dues are ₹5 lakh or more.
• A UPIC is required to use the scheme.

If you have unpaid tax for past years, this is the cheapest time to clear it.

Due date and late payment

• The tax for each financial year is generally due by 30 June.
• Unpaid tax attracts interest and can lead to penalties and recovery action.
• No rate increase was announced for 2026-27.

Before you buy property in Delhi

• Ask the seller for the UPIC and the latest tax receipts, and check the portal for unpaid dues.
• Arrears stay with the property, so clear all past tax, using SUNIYO 2.0 if it applies, before registration.
• Match the owner, area and use on the tax record with the sale deed.
• Check the circle rate and stamp duty before you agree a price.
• For flats and new projects, check the registration on the Delhi RERA website.
• After registration, apply for mutation in the MCD records so that the tax is billed in your name.

Read our guides to the circle rate in Delhi, property mutation, the encumbrance certificate and checking property documents, or see our property tax guide for India.

Frequently asked questions

Property tax rates, rebates and schemes are set by the Municipal Corporation of Delhi and can change every year. Check your property’s details and the current notices on mcdonline.nic.in before paying. This guide is general information, not legal or tax advice. Sources: Municipal Corporation of Delhi (mcdonline.nic.in); 2024–2026 reports on MCD property tax rebates, the 2026-27 budget and the SUNIYO schemes.

About the author

Akhilesh Upadhyay Founder, Housepartner.in

Akhilesh Upadhyay is the founder of Housepartner.in, an India-wide property portal. He has worked in Indian real estate since 2013, across residential and commercial property, plots and development-authority schemes. He writes and reviews Housepartner's buyer guides on RERA, land records, stamp duty and property documents.

More guides by Akhilesh Upadhyay → · LinkedIn

Related guides

Tax & FinancePMAY Gramin (Pradhan Mantri Awaas Yojana Gramin) 2024–29: Assistance Amount, Eligibility, Awaas+ Survey and How to Check Your Name in the ListTax & FinancePMAY-U 2.0 (Pradhan Mantri Awas Yojana Urban 2.0): Eligibility, Income Limits, Subsidy, How to Apply and Check StatusTax & FinanceGVMC Property Tax (Visakhapatnam): How to Pay Online, Capital Value Calculation, 5% Rebate, Interest Waiver and Auto-Mutation

New properties in Lucknow

₹3.27 croreEkana Ontario Duplex ApartmentGomti Nagar Ext., Lucknow₹1.31 croreArdia Neo Downtown LucknowGomti Nagar Ext., Lucknow