MCD Delhi property tax 2025-26 uses Unit Area Value system. Categories A to H based on colony. Category A (Maharani Bagh) Rs 630/sqm, H (Najafgarh) Rs 80/sqm.
Delhi Formula
Tax = Unit Rate x Covered Area x Age Factor x Use Factor x Occupancy Factor x 12 months x (10% tax rate)
Factors
- Age: Before 1960 = 0.5, 1960-70=0.6, 1970-80=0.7, 1980-90=0.8, 1990-2000=0.9, After 2000=1.0
- Use: Residential=1, Commercial=3-4, Industrial=2
- Occupancy: Self=1, Rented=2
Example Calculation – Lajpat Nagar (Cat D)
100 sqm flat, 2005 built, self occupied. Rate Rs 270 x 100 x 0.9 x 1 x 1 = 24300 annual value x 10% = Rs 2430 + education cess 1% = Rs 2673. Less 15% rebate till 30 June = Rs 2272.
15% Rebate Till 30 June 2026
MCD gives 15% rebate till 30 June 2026 for online payment via mcdonline.nic.in
FAQs
Q: Delhi property tax last date? 30 June for 15% rebate.
Q: Senior citizen exemption? Exemption up to 30 sqm for self occupied by senior citizen.
Q: Vacant land tax? Yes 20% of rate.