MCD property tax in Delhi
Property tax in Delhi is calculated based on the annual property value and the tax rate applicable to the category. There are eight different categories each with its separate tax rates.
Property Tax Rates in Delhi 2023-24
Every resident in Delhi has to pay Property tax to MCD. Here is a short guide of paying property tax in Delhi based on specific locations.
Category |
Residential Property |
Commercial Property |
Industrial Property |
A |
12% |
20% |
15% |
B |
12% |
20% |
15% |
C |
11% |
20% |
12% |
D |
11% |
20% |
12% |
E |
11% |
20% |
12% |
F |
7% |
20% |
10% |
G |
7% |
20% |
10% |
H |
7% |
20% |
10% |
In Delhi, the municipalities levy a property tax that is calculated using the annual value method.
Divisions of Municipal Corporation to pay property tax in Delhi.
The state is divided into 8 different categories, segmented from A to H, and there are three municipal corporations responsible for collecting property tax. These include the North Delhi Municipal Corporation or NDMC, the South Delhi Municipal Corporation or SDMC and the East Delhi Municipal Corporation or EDMC.
Based on the category, the tax rate may vary for different property types. This rate is important for determining the total tax payable. Every citizen who owns property in Delhi must pay property tax, and you can do it either online or offline. Further, after paying the tax, do not forget to request a tax receipt. This is an important document that is necessary to claim benefits such as loans against property tax exemptions.
How to calculate house tax in Delhi?
Follow the below step-by-step guide to calculate the house tax in Delhi:
- Determine the Unit Area Value (UAV) based on property category and location
- Calculate the annual value by multiplying UAV by the total built-up area
- Apply the age factor to categorize the property as new, old, or very old
- Deduct any applicable exemptions from the net annual value
- Calculate house tax by applying the tax rate to the net annual value after exemptions
- Be aware of additional factors like user charges and education cess
- Check the payment schedule and deadlines
Steps to pay property tax online in Delhi
The Municipal Corporation of Delhi allows residents and citizens that own property/ land to pay property tax online. Here are the steps to follow.
Step 1: Visit the official website of the Municipal Corporation of Delhi and select your area.
Step 2: Click on ‘Online Filing of Property Tax Returns’ under the ‘Property Tax’ tab
Step 3: Read the terms and conditions and select, ‘Click Here to File Property Tax’.
Step 4: Input your property ID, or select the option stating, ‘Click Here to File Your Return if Property ID has not been Allotted Earlier’.
Step 5: Fill in property details, such as:
- Ownership details – Information regarding ledger folio number, type of ownership, and type of property
- Property details – Details of the housing colony (if any), property number, and complete address
- Contact details – Your phone number, email address, and other contact details, including bank details
- Building details and tax calculations – You will have to enter all the other details of your property that are required to calculate municipal tax online. This includes the floor number, covered area, purpose of use, structure, occupancy, year of construction, exemption category, etc.
Step 6: Enter details of any previous arrears (if any) that you are yet to submit.
Step 7: Cross check and verify all the details and click on ‘Accept’ to submit the duly filled form.
Step 8: Download your property tax bill.
Property Tax in Delhi Online 2023-24
Category |
Unit area value (Rs per sq metre) |
Category A |
630 |
Category B |
500 |
Category C |
400 |
Category D |
320 |
Category E |
270 |
Category F |
230 |
Category G |
200 |
Category H |
100 |
Frequently asked questions
In order to calculate house tax in Delhi, Unit Area System is recommended by Delhi government.
House Tax=Annual Value x Rate of Tax
Annual Value = Unit area value x unit area of property x structure factor x occupancy factor x age factor x use factor x
Rate of Tax = Check the applicable house tax rate on the official website of MCD Property Tax.
Users can pay house taxes online on their properties for NDMC, SDMC and EDMC by using their credit card/debit card and internet banking on the official website of the Municipal Corporation of Delhi.
You can pay property tax in Delhi at ITZ cash counters the whole way across Delhi. You will get an instant receipt after your payment which will contain a property tax ID which you should use for all future payments.
