Property Tax Delhi 2026-27: MCD Online Payment, Unit Area Rates, Rebates and Penalty

Delhi MCD property tax is paid through the official MCD PTR portal using UPIC/property details. MCD uses the Unit Area System with category-wise Unit Area Values and property-type tax rates; the portal supports FY 2026-2027 selection, while the latest retrieved levy schedule is FY 2025-26.

Owners/liable taxpayers of taxable properties within Municipal Corporation of Delhi jurisdiction pay property tax through UPIC/property records. Exemptions apply only where the DMC Act and official schedule provide them.

Liable: Residential properties; Commercial and special non-residential properties; Industrial properties; Government/PSU properties subject to applicable residential/non-residential rates; Vacant land/open land where assessed

Use the MCD Unit Area System: annual value is based on covered area, Unit Area Value by category A-H, age factor, structure factor, occupancy factor and use factor. Apply the residential/non-residential/industrial/government property tax rate and subtract eligible rebates.

1. Open the MCD property tax portal — Go to the official MCD property tax portal and read the PTR general guidelines before filing.
2. Sign up or log in — New users sign up/register. Existing users can log in using mobile number and OTP, email/login ID and password, or UPIC-based login where available.
3. Search or select the UPIC/property — Use UPIC, property ID, mobile or receipt details to locate the property. Apply for a new UPIC if the property does not have one.
4. Select the financial year and review calculation — Select the financial year, review unit-area calculation, category, use factor, rebates and payable amount.
5. Pay digitally — Proceed to payment and complete the digital transaction. MCD instructions state digital payment is available through the portal/app.
6. Download receipt — Download the receipt after successful payment and retain it with property records.

MCD portal supports login via CSC and provides helpline/email/mobile-app support. For offline or assisted filing, use official CSC/support channels and MCD ward/helpdesk instructions rather than third-party payment links.

Rebates: Advance/lump-sum payment rebate (10%) — Payment on or before 30 June of the current financial year; Online payment rebate (2%) — Residential property with tax up to Rs 10,000; schedule caps rebate at Rs 200 after eligible discounts; Senior citizen/ex-servicemen/women/physically challenged rebate (30%) — Self-occupied residential building up to 100 sq m, subject to schedule conditions; SAHBHAGITA incentive (10% additional for qualifying GHS/RWA; additional 5% for waste segregation/composting/recycling conditions) — Applies to eligible communities/institutions as per schedule

Exemptions: DMC Act Section 115 exemptions cited in the schedule include public worship, public charity/medical relief/education of poor free of charge, burial/cremation grounds, notified heritage, certain village abadi residential property and specified war-widow/gallantry-award self-occupied conditions.

The official FY 2025-26 schedule states simple interest at 1% per month or part thereof for late payment. The portal also warns that scrutiny penalty may apply if the department finds a difference in the self-declaration.