Introduction Every property owner in Delhi, whether a homeowner, investor, or business-owner, is required to pay MCD property tax annually. In 2026, the system remains based on digital payment, the Unit Area System (UAS) for calculation, and several incentive schemes. This guide explains how to pay the tax , how it is calculated, what rebates and exemptions apply, and what key updates for 2026 you should be aware of, making it a practical reference for homebuyers, NRIs, and real estate investors. Owners of the land/building across Delhi under MCD jurisdiction are required to ascertain whether their properties (building or vacant land) are registered with Assessment & Collection (A&C) Department i.e. their properties have Unique Properties Identification Code (UPIC) and they are paying correct property tax . Property Tax is one of the primary sources of revenue for the Municipal Corporation of Delhi ( MCD ). It plays a crucial role in the development and upkeep of infrastructure across Delhi. EDMC Property Tax from year 2021-22 and onwards can be filed online through new application from below link https://mcdonline.nic.in/edmcportal/service
