Real Estate

MCD Property Tax 2026-27: Last Date, Rebate and How to Pay

The 10% MCD property tax rebate for 2026-27 ended on 31 July 2026. You can still pay online, with 1% monthly interest on overdue tax.

Written by Rajesh Kumar

Updated on 17 September 2026·6 min read

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The last date to pay MCD property tax for 2026-27 with the 10% lump-sum rebate was 31 July 2026, after the Municipal Corporation of Delhi extended it from 30 June. That window has closed. You can still pay the full 2026-27 tax on mcdonline.nic.in, but late payment attracts simple interest of 1% a month.

Key facts

Item	MCD position for 2026-27
Financial year	1 April 2026 to 31 March 2027
10% lump-sum rebate	For full payment by 30 June each year; extended to 31 July 2026 for 2026-27
Rebate after 31 July 2026	None under the early-payment rule; the mayor said a further extension was unlikely
Late payment	Simple interest of 1% a month, or part of a month, after the due date of each quarter
Quarterly payment	Allowed, but no rebate on instalments
Online payment rebate	Extra 2% for tax up to ₹10,000, capped at ₹200
Rebate for seniors, women, ex-servicemen, disabled owners	30% on up to 100 sq m of one self-occupied home
Residential tax rate	12% (A and B colonies), 11% (C to E), 7% (F to H) of annual value
Property ID	UPIC, a 15-character code, needed for every payment
Help desk	155305; WhatsApp 7065064988 for property tax

MCD property tax last date for 2026-27

The MCD schedule of taxes gives a 10% rebate when the whole year’s tax is paid in one go during the first quarter, on or before 30 June. On 30 June 2026, Delhi mayor Pravesh Wahi extended that date to 31 July 2026 for 2026-27. The extension followed complaints about portal glitches in the last days of June.

No single “last date” applies after that. The schedule allows payment in quarterly instalments and charges 1% simple interest a month on any quarter’s tax paid after its due date. The longer you wait, the more interest the portal adds when you pay.

By the time of the extension, MCD had collected ₹1,260 crore in advance property tax for 2026-27, against ₹1,040 crore in the same period a year earlier, Magicbricks reported.

Properties in the New Delhi Municipal Council (NDMC) area pay NDMC, not MCD, and follow NDMC’s own dates.

How to pay MCD property tax online

Go to mcdonline.nic.in and open the property tax (PTR) citizen portal.
Log in with your registered mobile number and OTP. New users choose “New User Click Here For Sign Up / Registration” first.
If you have paid before, click the Actions button and select Pay Tax.
If you are paying for the first time, use Search Property to find your property in the old records, or Apply For New UPIC if it has none.
Select 2026-27, check the property details and the tax the portal calculates.
Pay by net banking, card or UPI.
Download the tax receipt from the portal once the payment succeeds.

Times of India reported in June 2026 that the portal was asking for an electricity consumer account number during payment, so keep your latest electricity bill handy. The MCD 311 app also lets you pay tax and download receipts.

If you do not know your UPIC

Your UPIC is printed on earlier receipts. The portal also has Know Your UPIC and Know Your Mobile Number links on the login page. If a property has more than one UPIC, follow the UPIC merging steps on the portal before paying.

Rebates you can still claim in 2026-27

Item	Details
30% rebate under Section 114B.	Senior citizens aged 60 or more, ex-servicemen, women and persons with disabilities get 30% off the tax on the covered space of a self-occupied home, up to 100 sq m. It applies to one property only, and you can take only one rebate under this section even if you qualify in more than one way.
2% online rebate.	Taxpayers who file the return and pay online get 2% off after other rebates, if the tax is ₹10,000 or less. The rebate is capped at ₹200.
RWA and group housing incentive.	Under the Sahbhagita scheme, a colony or group housing society where at least 90% of taxpayers have paid gets a 10% incentive. MCD spends it on development work in that colony rather than refunding it.

How MCD calculates property tax

MCD uses the unit area method under the Delhi Municipal Corporation Act, 1957. It works out the annual value of your property from its covered area, the unit area value of your colony category (A to H) and multiplicative factors set under the Act. The tax is a percentage of that annual value. You can check the figure for your property with the Property Tax Calculator on the portal, or estimate it with our property tax calculator.

Property type	Tax rate on annual value
Residential, categories A and B	12%
Residential, categories C to E	11%
Residential, categories F to H	7%
Non-residential, up to 1,500 sq ft	20% (A to E), 15% (F to H)
Non-residential, above 1,500 sq ft	20% in all categories
Industrial	15% in all categories
Farmhouses	20% in all categories

These rates come from MCD’s schedule of taxes for 2025-26, the latest the portal lists. MCD’s 2026-27 budget, presented in December 2025, proposed no increase in property tax rates.

What happened to the SUNIYO amnesty scheme

Sumpattikar Niptaan Yojana (SUNIYO) 2025-26 was a one-time amnesty. Owners who paid the principal tax for 2025-26 and the five years before it had all older dues, interest and penalty waived. It opened on 1 June 2025 and was extended several times, most recently to 30 April 2026, with a 5% late fee during the extended periods. It was a 2025-26 scheme, so check the portal’s notices before assuming any amnesty applies now.

For other cities’ dates and portals, see our property tax payment guide by city and property tax overview.

Frequently asked questions

What is the last date of MCD property tax 2026-27?

The last date for the 10% lump-sum rebate was 31 July 2026, extended from 30 June 2026. You can still pay after that, but with interest on overdue quarters.

What is the house tax last date in Delhi for 2026?

For MCD areas, the rebate deadline for 2026-27 was 31 July 2026. NDMC areas follow NDMC’s own schedule.

Is there a penalty for paying MCD property tax after 31 July 2026?

You lose the 10% rebate, and the schedule charges simple interest of 1% a month, or part of a month, after the due date of each quarter.

Was the MCD property tax rebate last date extended again?

No further extension beyond 31 July 2026 had been announced. When announcing that date, the mayor said a further extension was unlikely.

What was the house tax last date for 2025-26 in Delhi?

The rebate date for 2025-26 has long passed. Any unpaid 2025-26 tax now carries interest, and the portal adds it when you pay the arrears.

Can I still get a rebate on MCD property tax in 2026-27?

Yes, if you qualify. The 30% rebate for seniors, women, ex-servicemen and persons with disabilities and the 2% online rebate on tax up to ₹10,000 are not tied to the lump-sum date.

How do I download my MCD property tax receipt?

Sources

Property tax citizen portal and payment instructions — Municipal Corporation of Delhi (checked 17 Sep 2026)
Schedule of taxes for 2025-26 — Municipal Corporation of Delhi (checked 17 Sep 2026)
SUNIYO 2025-26 FAQs — Municipal Corporation of Delhi (checked 17 Sep 2026)
Delhi extends 10% property tax rebate deadline to July 31 — The New Indian Express (checked 17 Sep 2026)
MCD property tax rebate deadline extended to July 31 — Magicbricks (checked 17 Sep 2026)
MCD falls short on property tax target — Hindustan Times (checked 17 Sep 2026)
No property tax rate hike and no new tax — Times of India (checked 17 Sep 2026)

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