[ecis2016.org] Property tax is a recurring charge that home owners have to pay every year. However, the tax amount varies from one location to another. This is a guide to paying property tax in Delhi. Know about the MCD property tax 2020-21 last date and details like payment of MCD property tax 2021-22.
Owners of residential properties in Delhi, are liable to pay MCD property tax to the Municipal Corporation of Delhi (MCD) every year. Based on the area/colony in which your property is located, you would need to pay your property tax, either to the South Delhi Municipal Corporation (SDMC), the North Delhi Municipal Corporation (NDMC) or the East Delhi Municipal Corporation (EDMC). Delhi is also divided into eight categories, from A to H, based on the values of properties in the colonies belonging to each category. The rate of MCD property tax and the unit area value (assigned value per sq metre of the property) differ for all the eight categories.
You are reading: MCD Property Tax in Delhi 2022; Complete guide about EDMC, NDMC, SDMC
Property tax calculator Delhi: How to calculate property tax in Delhi?
| Rate of tax |
Tax rates for properties in categories A to H are published by the MCD every year. |
| Unit area value |
This is an assigned value per sq metre of the built-up area of a property. The unit area value per sq metre differs for categories A to H. |
| Unit area of property |
The built-up area (not the carpet area) in sq metres is taken into consideration for computation. |
| Age factor |
Newer properties are taxed higher than older ones, based on the age of the property. The value of this factor ranges from 0.5 to 1.0. |
| Use factor |
Residential properties are taxed lower than non-residential ones. The value for residential properties is ‘1’. |
| Structure factor |
RCC constructions are taxed higher than low value constructions. |
| Occupancy factor |
Properties that are rented out are taxed higher than self-occupied ones. |
The MCD uses the ‘Unit Area System’ for property tax calculation all over the city. The formula used for calculation is as follows:
Property tax = Annual value x Rate of tax Where Annual value = Unit area value per sq metre x Unit area of property x Age factor x Use factor x Structure factor x Occupancy factor.
Property tax rates in Delhi in 2021-22
| Category | House tax in Delhi | Delhi Property tax on commercial property |
| A | 12% | 20% |
| B | 12% | 20% |
| C | 11% | 20% |
| D | 11% | 20% |
| E | 11% | 20% |
| F | 7% | 20% |
| G | 7% | 20% |
| H | 7% | 20% |
Unit area value
| 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 |
Age factor
| Year of construction | Age factor |
| Before 1960 | 0.5 |
| 1960-69 | 0.6 |
| 1970-79 | 0.7 |
| 1980-89 | 0.8 |
| 1990-99 | 0.9 |
| 2000 onwards | 1 |
Use factor
| Property type | Use factor |
| Residential property | 1 |
| Non-residential public purpose | 1 |
| Non-residential public utility | 2 |
| Industry, entertainment and clubs | 3 |
| Restaurants, hotels up to 2-star rating | 4 |
| 3-star and above hotels, towers, hoarding | 10 |
Structure factor
| Construction type | Structure factor |
| Pucca (RCC Building) | 1.0 |
| Semi-pucca | 1.0 |
| Kuchha | 0.5 |
Occupancy factor
| Occupancy type | Occupancy factor |
| Self-occupied | 1.0 |
| Rented out | 2.0 |
| Vacant plot | 0.6 |
Calculation method of MCD property tax:
Consider, you have a 1,000-sq ft self-occupied residential property in a colony which comes under Category B.
Unit area value= Rs 500 per sq metre
Unit area = 100 sq metre.
Age factor= 0.6
Use factor= 1
Structure factor= 1.0
Occupancy factor= 1.0
Annual Value = 500 x 100 x 0.6 x 1.0 x 1.0 x 1.0 = Rs 30,000
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Property tax = Annual value x Rate of tax (as mentioned above in category B tax rate) = 30,000 x 12% = Rs 3,600
Net property tax = Rs 3,600
Rebates on property tax in Delhi
The MCD offers rebates on some property tax payments. If your property tax is paid as a lump sum in a single instalment during the first quarter of the year, you will be eligible to receive a rebate of 15 per cent, on your total tax amount.
One should read the terms and conditions for the applicable tax rebate. Here is a look at the property tax rebate for the following categories:
| Category | Rebate on Delhi property tax |
| DDA/CGHS flats | 10% of the annual value, up to 100 sq metres of covered/built-up area. |
| Group Housing Flats | 20% up to 30th June of the financial year. |
| Senior citizens | 30% (only on one property and up to 200 sq metres). |
| Women | 30% (only on one property and up to 200 sq metres). |
| Physically-challenged individuals | 30% (only on one property and up to 200 sq metres). |
| Ex-servicemen | 30% (only on one property and up to 200 sq metres). |
How to check MCD property tax bill online?
You can check your unpaid or current pending property tax bill online, on the MCD website www.mcdpropertytax.in. Here is how to do it:
Step 1: Visit the MCDpropertytax portal and select your division. For example, if you are paying North Delhi municipal corporation property tax, select the NDMC link
Step 2: Select ‘Property Tax’ option and choose ‘View Old PTR’.
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Step 3: Enter your Property ID and select the financial year for which you want to see the MCD tax dues.
Step 4: The bill will be generated online. You can proceed to make the payment.
How to pay your MCD house tax in Delhi online
The most convenient way to pay your property tax, is to pay it online on the MCD’s website, using internet banking, debit or credit card. In the last year, the MCD has invested significantly in making its websites more efficient and technologically advanced, in a bid to encourage more online property tax payments. Once you go to the MCD’s website, http://www.mcdpropertytax.in/ you will need to choose from the following three links, based on your area’s municipal corporation: South Delhi Municipal Corporation (SDMC), North Delhi Municipal Corporation (NDMC), East Delhi Municipal Corporation (EDMC)
The colonies that fall under the above three corporations are listed on each of the south, north and east municipal corporations’ websites. Read the terms and conditions and check the box to proceed.
You will be redirected to a new page where you have to feed in your Property ID. You can use Net Banking, Credit Card and Debit Card for the payment.
In case of a delayed payment of your property tax, the MCD will levy a one per cent fine every month on the unpaid amount. After you make your payment on the MCD’s website, ensure that the system updates your record and no outstanding amounts are shown against your account. If there are any errors, have them corrected immediately.
How to pay property tax online without property ID?
When paying property tax online, one can find the option ‘first time online taxpayer’. It is applicable if one is filing the property tax for the first time. Click on ‘click here if property ID has not been allotted earlier’.
It will direct the user to a page where the details related to the property ownership must be entered. Proceed, by selecting the box ‘I have read and I accept the declaration made above’ and click on ‘Submit’.
The property ID will be sent to the registered mobile number. One can use the property ID to file property tax in the future. After submission, one can make the payment of MCD tax using credit card, debit card or internet banking. There is also an option to view and download the challan by clicking on ‘generate challan’.
Property tax payment through MCD online app
In May 2021, the South Delhi Municipal Corporation (SDMC) introduced a mobile application, to enable citizens to pay the MCD property tax online without any hassle amid the Coronavirus pandemic. The app has been made for all the three municipal corporations, namely, NDMC, SDMC and EDMC.
- To download the app, visit the MCD online portal.
- Click on ‘online services’. It will redirect you to the page with quick links to access various online services.
- Click on Mobile App tab.
You can read the user manual to know the process of installing and using the mobile app.
Property tax contact details
NDMC and SDMC can be contacted on:
Headquarters
Dr SPM Civic Centre, Minto Road
New Delhi – 100 002
EDMC can be contacted on
Headquarters
East Delhi Municipal Corporation
419, Udyog Sadan Patparganj Industrial Area
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New Delhi – 110 092
Latest news for MCD property tax payers
Update on April 11, 2022
SDMC achieves highest MCD property tax collection in FY 2021-22
SDMC in a recent statement has said that it has made the highest property tax collection worth Rs 1,081 crore in FY 2021-22. In the previous year, it made a collection of Rs 943 crore. As per officials, many properties in the city are yet to be brought under the tax net. However, nearly 4.65 lakh citizens have filed the property tax this year. The civic body said that one of the reasons for the increase in property tax is because the authority has made the tax payment system hassle-free and people friendly by making the process completely online and informing the people to pay their arrears online.
Update on January 20, 2022
SDMC extends MCD property tax payment deadline
SDMC has decided to extend the deadline for availing its amnesty scheme 2021-22 till January 31, 2022, for property tax payment with 100 per cent waiver of both interest and penalty. The modifications made in the MCD property tax scheme 2021-22 has been made to facilitate taxpayers who are facing difficulties during the COVID-19 pandemic owing to lockdowns and restrictions. As per an official statement, with the modifications, taxpayers can get waiver of 90 per cent of interest and 100 per cent of penalty by paying the outstanding MCD tax dues till February 28, 2022, and waiver of 80 per cent of interest and 100 percent of penalty by paying the tax dues till March 31.
Update on November 2, 2021
SDMC launches amnesty property tax scheme for city’s unauthorised colonies
In a move that will benefit property taxpayers who are unable to pay their dues owing to penalties, interest and financial constraints, the South Delhi Municipal Corporation (SDMC) rolled out an amnesty scheme on October 29, 2021. The scheme, applicable to all unauthorised colonies (except affluent unauthorised colonies) such as Lal Dora village, and to the extended population of these villages and properties allotted to Kashmiri migrants by the government, will be operational till March 31, 2022. Under this scheme, owners of residential properties are allowed to pay a year’s property tax and owners of non-residential properties are allowed to pay three years’ property tax in lieu of their previous property dues. That is, property tax prior to FY 2021-2022 will be waived for the residential property owners if they pay MCD property tax 2021-22. Similarly, property tax prior to FY 2019-2020 will be waived for the non-residential property owners if they pay tax for the financial years 2019 – 2020, 2020 – 2021 and 2021- 2022.
North MCD announces partial rollback of last year’s property tax hike
The North Delhi Municipal Corporation recently decided a partial roll back of the property tax hike it had enforced in 2020 based on the third municipal valuation committee (MVC) report. A proposal to this effect was cleared by the standing committee. The categories that will get the tax relief inlcude vacant land, non-residential rented properties, and commercial as well industrial (vacant) land. The order also stated that taxpayers who have already filed their returns will not be refunded.
Update on October 8, 2021
SDMC rolls back hiked property tax
The SDMC has rolled back the property tax hike for several non-residential and commercial properties. It will lead to a reduction of 20% to 50% in tax for properties, including guest houses, banquet halls, recreational clubs, telecom towers, etc.
EDMC extends due date for property tax payment with rebate till October 15, 2021
The East Delhi Municipal Corporation has extended the last date for paying lump sum property tax in the city with 15% rebate till October 15, 2021. Earlier, the due date for paying tax was September 30, 2021. The decision was taken, considering the COVID-19 pandemic and implementation of Unique Property Identification Code (UPIC)-based payment process. The date for applying for new UPIC eligible for 15% rebate has also been extended till October 15, 2021.
Update on September 8, 2021
Unique ID code required to register east Delhi properties
Those planning to register their property in east Delhi with the Revenue Department, will be required to first obtain the Unique Property Identification Code (UPIC) number from the EDMC. The civic body is planning to incorporate UPIC among the documents necessary for property registration, to bring all property details online. The Delhi government issued an order to implement the proposal by the EDMC on a pilot basis. Apart from property registration, the UPIC will also be required for mutation, getting licences and rent agreement made through the Revenue Department.
Update on August 10, 2021
North MCD allows property tax waiver to Lal Dora residents
The North Delhi Municipal Corporation recently introduced a new amnesty scheme, to give relief to the residents of Lal Dora, extended Lal Dora (ELD) and extended abadi of the village. The scheme has also been extended to 544 unauthorised regularised colonies and unauthorised colonies and properties allotted to Kashmiri migrants. The relief comes in the form of property tax waiver pertaining to residential properties prior to the current financial year 2021-22 and non-residential properties prior to the financial year 2019-20. According to the scheme, owners of residential properties in these colonies must pay property tax for the current financial year 2021-22. Outstanding property tax dues prior to the current financial year have been waived off.
Update on August 27, 2021:
NDMC extends 15% rebate scheme till August 31, 2021
The NDMC has extended the last date for property tax payment with 15% rebate and additional benefits, to August 31, 2021. This extension of date would facilitate genuine tax payers, who could not pay it earlier. The additional benefits includes a 3% ‘COVID-19 vaccination’ incentive for 2021-22. As per this incentive, if all eligible members in a family are fully vaccinated, then, an additional rebate can be enjoyed, over and above the main rebate. While the corporation would get more revenues, enthusiasm of people for vaccination will also increase. Hence, this decision has been taken in the interest of the public.
SDMC not to disconnect water and electricity connections in unauthorised colonies
The SDMC will not disconnect water and electricity connections in unauthorised colonies in the city, according to a proposal approved in the house meeting. Since the municipal corporation did not pass the building layout plans in unauthorised colonies, all construction in such colonies were done without a valid building plan and hence, this proposal was approved. There are around 1,800 unauthorised colonies in the national capital where a sizable portion of the city’s population resides. The SDMC also said that the previous orders of disconnecting water and electricity connections in unauthorised colonies should be taken back.
Update on August 4, 2021:
NDMC introduces app for property tax payers
The New Delhi Municipal Council (NDMC) has come up with a new app, to help property tax payers to get easy access to various services, such as property tax self-assessment, mutation, amalgamation and bifurcation, vacancy remission and property tax returns. The software, called property tax Enterprise Resource Planning (ERP) module, will reduce manual efforts and make the process smooth and efficient.
SDMC approves property tax waiver for unauthorised colonies
The South Delhi Municipal Corporation (SDMC) has decided to waive off the pending property tax dues for residents living in unauthorised residential colonies, if they pay the tax for the current year. The move, which is a one-time relaxation, is aimed at helping the residents to stay updated in paying the taxes by clearing their old tax dues.
Update on April 5, 2021:
EDMC discontinues manual filing of property tax
The East Delhi Municipal Corporation has now discontinued manual filing of property tax. As a result, property tax owners would have to pay the dues online. The move is expected to increase transparency and efficiency. A new portal is already in the making and will be launched soon, to provide a seamless experience to property tax payers.
List of Delhi colonies divided into categories
| Category | Main colonies |
| A | Anand Niketan, Basant Lok DDA Complex, Bhikaji Cama Place, Friends Colony, Friends Colony East, Friends Colony West, Golf Links, Kalindi Colony, Lodi Road Industrial Area, Maharani Bagh, Nehru Place, New Friends Colony, Panchshila Park, Rajendra Place, Shanti Niketan, Sunder Nagar, Vasant Vihar |
| B | Anand Lok, Andrews Ganj, Defence Colony, Greater Kailash I, Greater Kailash II, Greater Kailash III, Greater Kailash IV, Green Park, Gulmohar Park, Hamdard Nagar, Hauz Khas, Maurice Nagar, Munirka Vihar, Neeti Bagh, Nehru Enclave, Nizamuddin East, Pamposh Enclave, Panchsheel Park, Safdarjang Enclave, Sarvapriya Vihar, Sarvodaya Enclave |
| C | Alaknanda, Chittaranjan Park, Civil Lines, East of Kailash, East Patel Nagar, Jhandewalan Area, Kailash Hill, Kalkaji, Lajpat Nagar I, Lajpat Nagar II, Lajpat Nagar III, Lajpat Nagar IV, Malviya Nagar, Masjid Moth, Munirka, Nizamuddin West, Panchsheel Extension, Punjabi Bagh, Som Vihar, Vasant Kunj |
| D | Anand Vihar, Daryaganj, Dwarka, East End Apartments, Gagan Vihar, Hudson Line, Indraprastha Extension, Janakpuri, Jangpura A, Jangpura Extension, Jasola Vihar, Karol Bagh, Kirti Nagar, Mayur Vihar, New Rajinder Nagar, Old Rajinder Nagar, Rajouri Garden |
| E | Chandni Chowk, East End Enclave, Gagan Vihar Extension, Hauz Qazi, Jama Masjid, Kashmere Gate, Khirki Extension, Madhuban Enclave, Mahavir Nagar, Moti Nagar, Pahar Ganj, Pandav Nagar, Rohini, Sarai Rihilla |
| F | Anand Parbat, Arjun Nagar, Daya Basti, Dilshad Colony, Dishad Garden, BR Amdedkar Colony, Ganesh Nagar, Govindpuri, Hari Nagar, Jangpura B, Madhu Vihar, Majnu Ka Tila, Mukheree Park Extension, Nand Nagri, Uttam Nagar, Zakir Nagar Okhla |
| G | Ambedkar Nagar Jahangirpuri, Amdedkar Nagar East Delhi, Amber Vihar, Dabri Extension, Dakshinpuri, Dashrath Puri, Hari Nagar Extension, Vivek Vihar Phase I, Tagore Garden |
| H | Sultanpur Majra |
FAQs
How to calculate property tax in Delhi?
The MCD uses the ‘Unit Area System’ for property tax calculation all over the city. The formula used for calculation is Property tax = Annual value x Rate of tax
How to pay property tax online in Delhi?
The most convenient way to pay your property tax, is to pay it online on the MCD’s website, using internet banking, debit or credit card. Once you go to the MCD’s website, you will need to choose from the three links, based on your area’s municipal corporation. Enter your property ID and you are done.
What are the rebates offered by MCD on property tax?
If your property tax is paid as a lump sum in a single instalment during the first quarter of the year, you will be eligible to receive a rebate of 15 per cent, on your total tax amount. A rebate of 30 per cent is given to senior citizens, women and the physically challenged, only on one property.
How to pay EDMC property tax?
Select ‘East Delhi Municipal Corporation’ on mcdpropertytax.in. Check the box to proceed and feed Property ID to retrieve previous filings. Feed in the payment details and generate acknowledgment slip.
How to pay SDMC property tax?
Select ‘South Delhi Municipal Corporation’ on mcdpropertytax.in. Check the box to proceed and feed Property ID to retrieve previous filings. SDMC has allotted UPIC based on 2014-15 Property Tax Returns so you can use this Property ID for the payment. Feed in the payment details and generate acknowledgment slip.
How to pay NDMC property tax?
Select ‘North Delhi Municipal Corporation’ on mcdpropertytax.in. Check the box to proceed and feed Property ID to retrieve previous filings. Feed in the payment details and generate acknowledgment slip.
How can I find my property ID in Delhi?
Property ID is the unique identification number given to properties in the region by the municipal authority. One can find the ID in the previous tax receipts/ challan.
(With inputs from Surbhi Gupta, Anuradha Ramamirtham and Harini Balasubramanian)
Source: https://ecis2016.org/.
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Source: https://ecis2016.org
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