MCD property tax for South Delhi homes
How property tax is calculated in Delhi using the unit area method, and how to pay on time for a rebate.
Homes in South Delhi pay annual property tax to the Municipal Corporation of Delhi (MCD).
The unit area method
Tax is based on:
- Covered area
- Unit area value for the colony's category (A–H)
- Age, use and occupancy factors (self-occupied homes pay less than let-out ones)
- The tax rate for the category
Paying online
Pay on the MCD portal using your property ID. Keep receipts — buyers, banks and mutation all require them.
Rebates
- A rebate is usually available if you pay the full year's tax early in the financial year (typically by 30 June)
- Concessions apply to women, senior citizens and certain other groups on one self-occupied property, within limits
When buying
Ask the seller for the last few years' receipts and make sure there are no dues before registration.
Self-occupied vs let-out
A let-out property carries a higher use factor than a self-occupied one, so tax goes up when you rent out your home. Update the status when it changes.
Vacant land and floors
Vacant land and unoccupied buildings are also assessed, with their own factors.
Builder floors
Each floor owner pays tax on their own covered area. Make sure your floor has its own property ID after purchase, rather than being included in the whole building's assessment.
Arrears
Unpaid tax accrues interest and can complicate a sale. Ask sellers for the last several years' receipts.
Frequently asked questions
Can I pay in instalments? MCD allows payment in instalments, but the early-payment rebate applies only to full payment within the rebate window.
Is the rebate the same every year? Rebate rules are announced by MCD; check the portal each year.
