How To Pay Property Tax In Delhi Online And Offline – Charges and Calculation
The Municipal Corporation of Delhi (MCD) is the city’s municipality responsible for maintaining the city’s infrastructure. The MCD needs funds for its operations, for which it levies different forms of taxes and charges on the residents of Delhi. One such tax is the property tax which forms a source of revenue for the municipal corporation. Property tax in Delhi is a type of tax which is charged on the property in Delhi. Owners of the property are obligated to pay their property tax annually irrespective of the type of property and its occupancy.
In Delhi, the municipality is divided into three jurisdictions. Depending on the division the property falls in, the property tax is collected by the corresponding municipality. New Delhi Municipal Corporation property tax is calculated using a specified formula. The tax rate is fixed by the MCD and is also reviewed every year. Read on to get all the details on Delhi property tax.
Property Tax Rates in Delhi 2022-23
The rate of MCD property tax in Delhi depends on two main factors. These factors are:
- Category of the property – The property is categorised from A to H depending on the value per unit area.
- Type of property – The property can be a residential, commercial or industrial property. The rate would be different for each
Now that you know the factors determining the rate of property tax in Delhi, here is a look at the tax rates of residential properties, commercial properties and industrial properties in Delhi 2022-23,
| Property Category | Rate per sq. metre of Area | Residential property | Commercial property | Industrial property |
| A | Rs.630 | 12% | 20% | 15% |
| B | Rs.500 | 12% | 20% | 15% |
| C | Rs.400 | 11% | 20% | 12% |
| D | Rs.320 | 11% | 20% | 12% |
| E | Rs.270 | 11% | 20% | 12% |
| F | Rs.230 | 7% | 20% | 10% |
| G | Rs.200 | 7% | 20% | 10% |
| H | Rs.100 | 7% | 20% | 10% |
How to Pay the MCD Property Tax?
There are two modes of paying the MCD property tax in Delhi. These modes and their respective processes are outlined below:
1. Pay Property Tax in Delhi Online
The MCD allows you to pay house tax online in Delhi right from your home or office. The process for online payment of the tax is as follows –
- Visit the service portal of the MCD and select ‘Property Tax (PTR)’
- There would be two options: You can view your old property tax receipts and records or log into your account to pay the tax.
- To pay, click on the option ‘Taxpayer Login’.
- A new window would open wherein you must log into your account to pay the property tax. If you are new and paying the tax for the first time, sign up as a new user first before you pay the tax.
- After you sign up, or if you are an existing user, you can log in with your registered mobile number and an OTP sent thereto. Alternatively, you can use your login ID and password.
- If you are an existing taxpayer, click on ‘Pay Tax’ to pay your property tax online.
- If you are a new user, you would have to search your property from the legacy data and then pay a tax on it.
- You need a Unique Property Identification Code (UPIC) for paying the property tax. The UPIC is a 15-digit alphanumeric code which is used to identify your property.
- After the steps are done, select the property and pay the respective property tax on it. The payment can be done online through debit and credit cards and also through net banking.
- Once you pay property tax online in Delhi, you can generate a challan and download the property tax receipt for Delhi of the property tax that you have paid.
2. Pay Property Tax in Delhi Offline
You can pay the property tax in Delhi offline too. This payment can be done through ITZ cash counters which are spread out across Delhi. Just provide your property details, and the ITZ counter would help you with the payment of the tax. Pay the tax, and an instant property tax receipt for Delhi would be generated containing a tax ID of the property. Preserve this receipt and ID number for future reference. Note that in the case of offline payments, the Delhi property tax receipt download facility is unavailable.
Also Read: SDMC Property Tax – Rates, Calculations And Process To Pay
How to Pay Property Tax Online without a Property ID?
As mentioned earlier, you will need the 15-digit unique property ID to pay your property tax in Delhi online. If you do not have the property ID, you can also pay the property tax in Delhi. The process would only involve an additional step to generate the UPIC.
You can generate the UPIC online on the MCD’s service portal. Apply for UPIC online through the portal and generate the 15-digit code. Once you have the code, you can easily file house tax in Delhi.
If you have already generated the UPIC but have forgotten it, you can check it online through the MCD portal. Click here and enter your registered mobile number. Hit ‘Search’ and the UPIC generated against your number will be shown. You can use the generated UPIC and pay the house tax in Delhi online.
How to Calculate Property Tax in Delhi?
Calculating property tax payable on your property is fairly simple once you know the tax rates. There is a formula for calculating the property tax. This formula is as follows –
Formula for property tax = Annual value x tax rate
The annual value of a property is also calculated using a formula. This formula is as follows –
Annual value = Unit area rate per square metre x age factor x structure factor x area of the property x occupancy factor x flat factor x use factor
Factors Affecting the Property Tax
As you can see from the formula above, the house tax calculation in Delhi depends on a lot of factors that determine the annual value of the property. These factors affect the property tax in the following manner:
| Factor | Meaning | Impact on property tax |
| Age factor | This factor measures the age of the property | Newer properties attract higher tax than older ones |
| Unit area rate per square metre | This rate is the rate assigned to a property’s category assigned from A to H | The higher the property’s category the higher would be the unit area rate. This would increase the property tax |
| Structure factor | This factor measures the structure of the property | Pucca and semi-pucca properties have a higher property tax compared to kutcha properties |
| Area of the property | This measures the aggregate floor area of the property | Higher the area higher would be the property tax and vice-versa |
| Occupancy factor | This measures whether the property is rented out, self-occupied or vacant | Rented out properties have the highest property tax followed by self-occupied ones. Vacant plots have the lowest factors |
| Flat factor | It measures the total area that the flat covers | Higher the area higher would be the property tax and vice-versa |
| Use factor | This measures the usage of the property, i.e., residential, commercial, industrial, etc. | Commercial properties attract higher tax than residential ones |
The jurisdictions, however, do not affect the property tax. So, the East Delhi property tax would be the same as the North Delhi property tax and the South Delhi property tax.
List of Municipal Corporations in Delhi
Delhi has three main municipal corporations:
- East Delhi Municipal Corporation (EDMC)
- North Delhi Municipal Corporation (NDMC)
- South Delhi Municipal Corporation (SDMC)
Localities in the Various Categories of Properties
As stated earlier, properties in Delhi are divided into eight categories ranging from A to H. The different localities that fall in each category are as follows:
| Category of the property | Localities covered |
| A | Rajendra Place, Sunder Nagar Golf Links, Basant Lok DDA Complex, Bhikaji Cama, Friends Colony (East& West), Anand Niketan, Maharani Bagh, New Friends Colony, Panchshila Park, Nehru Place, Kalindi Colony, Shanti Niketan, Lodi Road Industrial Area and Vasant Vihar |
| B | Hauz Khas, Andrews Ganj, Greater Kailash (I, II, III & IV), Green Park, Maurice Nagar, Anand Lok, Hamdard Nagar, Pamposh Enclave, Gulmohar Park, Defence Colony, Sarvodaya Enclave, Nizamuddin East, Munirka Vihar, Neeti Bagh, Nehru Enclave, Sarvapriya Vihar, Panchsheel Park and Safdarjung Enclave |
| C | Vasant Kunj, East Patel Nagar, Som Vihar, Chittaranjan Park, Kailash Hill, East of Kailash, Civil Lines, Alaknanda, Kalkaji, Lajpat Nagar (I, II, III & IV), Malviya Nagar, Jhandewalan Area, Masjid Moth, Punjabi Bagh, Munirka, Nizamuddin West and Panchsheel Extension |
| D | Daryaganj, Hudson Line, Dwarka, Janakpuri, Anand Vihar, Gagan Vihar, Jasola Vihar, Karol Bagh, Jangpura A, Indraprastha Extension Kirti Nagar, Mayur Vihar, Old Rajinder Nagar, Rajouri Garden, East End Apartments, New Rajinder Nagar and Jangpura Extension |
| E | Moti Nagar, Madhuban Enclave, Gagan Vihar Extension, Khirki Extension, Pahar Ganj, Mahavir Nagar, Hauz Qazi, Pandav Nagar, Jama Masjid, Rohini, Chandni Chowk, Sarai Rihilla, East End Enclave and Kashmere Gate |
| F | Arjun Nagar, BR Ambedkar Colony, Ganesh Nagar, Jangpura B, Hari Nagar, Daya Basti, Nand Nagri, Dilshad Colony Madhu Vihar, Majnu Ka Tila, Mukherjee Park Extension, Zakir Nagar Okhla, Uttam Nagar, Anand Parbat, Govindpuri and Dilshad Garden |
| G | Dabri Extension, Hari Nagar Extension, Amber Vihar, Dakshinpuri, Ambedkar Nagar Jahangirpuri, Dashrath Puri, Tagore Garden, Ambedkar Nagar East Delhi and Vivek Vihar Phase I |
| H | Sultanpur Majra |
Properties Exempted from MCD Property Tax
While property owners are required to pay property tax in Delhi on all types of properties, there are certain exceptions too. The following properties are exempted from the incidence of property tax:
- Property owned by individuals who were martyred on police or paramilitary duty.
- Vacant properties that are being used as a heritage site, a place of worship, for charity or as a public burial site.
- Any type of agricultural land or building, excluding dwelling houses.
- Property owned by a war widow or a Gallantry Award recipient which is entirely used for self-residence.
- Property owned by a sportsperson who has been awarded in international games.
- Property owned by a South MCD employee who is disabled or handicapped.
Rebate on Property Tax in Delhi
You can avail of a rebate on property tax payments in Delhi and lower your tax liability. A House tax rebate in Delhi is allowed in the following instances of house tax payment in Delhi:
- 30% rebate is allowed on one property with an area of up to 200 square metres provided that the property is being used by ex-servicemen, senior citizens, women and physically disabled individuals.
- A 15% rebate is allowed if you pay the property tax in a lump sum before the completion of the first quarter of the financial year.
- 10% rebate is allowed on the annual value of CGHS or DDA flats that have an area up to 100 square metres.
- A 20% rebate is allowed for group housing flat owners if they pay the property tax before the completion of the first quarter of the financial year.
To avail of these rebates, the following additional conditions should be fulfilled –
- The property should be residential or used for self-accommodation
- If the property is jointly owned, the rebate would be shared among the owners, basis their share in the property
Also Read: Deductions From House Property Income Under Section 24 Of The Income Tax Act
Last Date For Payment Of Property Tax In Delhi
The Delhi property tax due date is 30th June, every year, to avoid late payment fines and penalties.
Penalty for Delayed Payment of MCD Tax
If you delay the payment of property tax in Delhi and the house tax, you would attract a late payment penalty. This penalty would be levied at 1% per month on the outstanding amount of property tax.
How to Report Grievances Relating to Property Tax Payment in Delhi?
If you have any grievance with respect to the payment of property tax, you can lodge your complaint on the official website of the municipality jurisdiction in which your property falls. Just visit the website of the respective municipality and lodge your complaint providing all the details required.
Delhi Property Tax Contact Details
You can contact the MCD for any queries relating to property tax. The contact details are as follows:
- Call centre – 155305
- Helpline for property tax application – 1123227413
- Address of the headquarters – Municipal Corporation Of Delhi, DR. S.P.M. Civic Centre, Minto Road, New Delhi – 100002
Final Word
If you own a property in Delhi, you must pay MCD property tax on the same. The tax depends on the type of property that you have, where it is located and other factors. So, understand what property tax is all about, how to calculate it and how to pay it off to fulfil your federal responsibility.
FAQs
Ans: The house tax in Delhi’s last date is 30th June. So, every year, you have to pay the property tax in Delhi before this date. For the financial year 2022-23, the last date is 30th June 2022.
Ans: No, property tax is payable in one lump sum. You cannot pay the tax liability in instalments.
Ans: Every property owner needs to pay a property tax in Delhi provided that the property does not fall in the exception category
Ans: Yes, the MCD can change the rates of property tax. The MCD reviews the tax rates every year and if needed, such rates can be changed.
Ans: The online services portal of the MCD shows the property tax payable. You can, thus, check your tax liability online by providing your property details rather than computing it yourself. There is also an online property tax calculator for Delhi that you can use to know your tax liability.
Disclaimer
This article is solely for educational purposes. Navi doesn't take any responsibility for the information or claims made in the blog.
