NEW 2025 EXEMPTION RULES

Delhi MCD Property Tax Calculator 2025-26

Calculate your Delhi property tax with NEW February 2025 waiver scheme. Properties up to 100 sq yards FULLY EXEMPT. Get instant calculations for NDMC, SDMC, EDMC, WDMC.

Important Dates for FY 2025-26

15% Rebate Deadline June 30, 2026
Penalty Starts 1% per month from July 1
New Exemptions Up to 100 sq yards - FREE

Calculate Your MCD Property Tax

Enter your property details for instant tax calculation with 2025 exemptions

About Delhi MCD Property Tax Calculator

Our Delhi MCD property tax calculator helps Delhi property owners calculate their annual property tax with the latest February 2025 exemption rules. The Delhi property tax calculator includes NEW benefits: properties up to 100 square yards get full tax exemption, and properties between 100-500 square yards receive 50% tax reduction. This MCD tax calculator covers all four municipal corporations - NDMC, SDMC, EDMC, and WDMC - with accurate calculations based on Unit Area Value system and property categories A to H.

Select your area's municipal corporation
Check previous receipt or MCD portal
Enter total built-up area
For exemption calculation (1 sq yard = 0.836 sq meters)
For age factor calculation
Enter 0 if no pending dues
NEW February 2025 Benefits: Properties up to 100 sq yards are FULLY EXEMPT from property tax. Properties between 100-500 sq yards get 50% discount. 1,300 housing societies now eligible for 25% rebate. These exemptions apply automatically in the calculation.

Delhi MCD Property Tax Information 2025-26

NEW February 2025 Exemptions

  • Up to 100 sq yards: FULL tax exemption
  • 100-500 sq yards: 50% tax reduction
  • 1,300 societies: Now get 25% rebate
  • Waiver Scheme: Clear FY 2024-25 dues to get past penalties waived
  • Valid from: Financial Year 2025-26

Tax Calculation Formula

  • Step 1: Unit Area Value × Built-up Area
  • Step 2: Apply Age Factor (0.5 to 1)
  • Step 3: Apply Use Factor (residential/commercial)
  • Step 4: Apply Structure Factor
  • Step 5: Apply Category Rate (8-16%)
  • Step 6: Deduct exemptions & rebates

Category-wise Tax Rates

  • Category A: 16% (Premium areas)
  • Category B: 15% (High value)
  • Category C: 14% (Upper middle)
  • Category D: 13% (Middle class)
  • Category E: 12% (Moderate)
  • Category F: 11% (Standard)
  • Category G: 10% (Developing)
  • Category H: 8% (Peripheral)

Payment Deadlines & Rebates

  • 15% Rebate: Pay before June 30, 2026
  • Annual Due Date: June 30 every year
  • Late Payment Penalty: 1% per month
  • Payment Options: Online, NEFT, Cash, Cheque
  • Installment: Available in quarterly payments

Required Documents

  • Property ID / UPIC Number
  • Property ownership documents
  • Previous year tax receipts
  • Building plan approval copy
  • Aadhar card for verification
  • Electricity/water connection proof

Municipal Corporations

  • NDMC: North Delhi areas
  • SDMC: South Delhi (Central, Najafgarh zones)
  • EDMC: East Delhi (Shahdara zones)
  • WDMC: West Delhi areas
  • Contact: Visit respective corporation office

Frequently Asked Questions

New 2025 Changes

Properties up to 100 square yards get FULL property tax exemption from FY 2025-26. Properties between 100-500 square yards receive 50% tax reduction. Additionally, 1,300 housing societies that couldn't claim benefits previously now get 25% rebate. These are major relief measures announced by AAP-led MCD.
If you clear your property tax dues for FY 2024-25, all previous year pending dues and penalties will be waived. This one-time settlement helps property owners clear accumulated arrears without heavy penalty burden. Apply before the deadline to benefit.
Yes, if your property qualifies based on plot size (up to 100 sq yards for full exemption or 100-500 sq yards for 50% reduction), the exemption applies automatically when you file or pay taxes through MCD portal. No separate application needed.

Payment & Deadlines

The annual due date for Delhi MCD property tax is June 30 every year. If you pay the entire amount before June 30, you get 15% rebate on total tax. Payment after this date attracts 1% penalty per month on outstanding amount.
Pay your full property tax amount before June 30 in lump sum (not installments). The 15% rebate is automatically calculated and applied when you make online payment through MCD portal during the rebate period. This can save thousands of rupees annually.
Yes, you can pay in quarterly installments throughout the year. However, to avail the 15% rebate, full payment must be made before June 30. Installment payments are useful if you miss the rebate deadline but want to avoid penalties.

Calculation & Categories

MCD uses Unit Area Value system: (Unit Area Value per sq meter × Built-up area × Age Factor × Use Factor × Structure Factor × Occupancy Factor) × Tax Rate%. Rate varies from 8-16% based on property category A to H. Then exemptions and rebates are deducted.
Check your previous year property tax receipt - category (A to H) is mentioned. You can also visit MCD online portal at mcdonline.nic.in, enter your property details, and it will show your category. Categories range from A (premium areas) to H (peripheral areas).
Built-up area is the covered construction area in square meters. Plot size is the total land area in square yards. For tax calculation, built-up area is used. For 2025 exemptions, plot size in square yards determines eligibility (under 100 yards = fully exempt).

Online Payment

Visit mcdonline.nic.in, login with registered mobile number, select your property, view tax details, and proceed to payment. You can pay via net banking, credit/debit card, or UPI. E-receipt is generated instantly and sent to registered email/mobile.
On MCD portal, click 'Search Property' instead of login. Enter your ward number, property address, or owner name to find your Property ID (also called UPIC). You can also contact your local MCD office or check old property tax receipts.
Yes, login to MCD portal, go to payment history section, and download e-receipts from any previous year. These are useful for income tax deduction claims under Section 24, property sale documentation, and maintaining payment records.

Exemptions & Rebates

There's no blanket exemption for senior citizens, but widows of war heroes and gallantry award winners get 100% exemption on vacant land and buildings. Check with MCD for specific senior citizen schemes in your corporation area.
Property tax is applicable from occupation certificate date or actual occupation, whichever is earlier. During construction with approved plan but no occupation, tax liability is minimal. Full tax starts when occupation certificate is issued or property is occupied.
Yes, property tax paid can be claimed as deduction under Section 24 of Income Tax Act while calculating income from house property. Maximum deduction allowed with property tax for self-occupied is ₹2 lakh per year. Keep MCD payment receipts as proof.

Contact & Support

MCD Helpline: 1800-11-8002 (toll-free). Email: mcdwebsite@gmail.com. You can also visit your ward office or respective corporation office (NDMC, SDMC, EDMC, WDMC) during working hours 10 AM - 5 PM for in-person assistance.
Visit any ITZ cash counter in Delhi, your local ward office, or authorized bank branches. Payment can be made via cash, cheque, or demand draft. Instant receipt is issued. Carry property ID and previous year receipt for quick processing.
Primary requirement is Property ID (UPIC). Additionally carry: ownership documents, previous tax receipts, Aadhar card, building plan approval copy, and electricity/water connection proof. For first-time filing, more documents may be required for property assessment.