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Document Guide · Delhi

How to Check Property Tax in Delhi — Complete Guide 2026

MCD Property Tax Receipts prove that all house tax dues on a Delhi property are fully paid. Outstanding tax does not stay with the seller, it follows the land to whoever buys it next. This guide covers payment steps, what the receipt contains, how to get the Nil Dues Certificate, and how to spot sellers hiding years of arrears.

Quick Reference
Also calledHouse Tax; MCD Property Tax
Issued byMunicipal Corporation of Delhi (MCD); NDMC for New Delhi area
Valid forEach financial year; receipts serve as permanent paid proof
CostTax varies by property type, UPIC zone, and area; no portal fee
Time takenInstant online receipt; Nil Dues Certificate timeline varies
Online portalmcdonline.nic.in
noteUnpaid MCD property tax is a charge on the land. MCD can recover arrears from the new owner after purchase. Get the Nil Dues Certificate before signing anything.
1

What Is Property Tax in Delhi and Why Do Receipts Matter?

Definition

MCD Property Tax is an annual levy on all properties in MCD's jurisdiction, calculated under the Unit Area System (UAS) and governed by the Delhi Municipal Corporation Act, 1957. Every Delhi property is assigned a 15-digit Unique Property Identification Code (UPIC), which is the mandatory reference for all payments and records.

Here is the part sellers don't advertise. Unpaid property tax in Delhi is not a personal debt. It is a charge against the land itself. After you buy the property, MCD can, and has, pursued new owners for arrears built up by the previous owner. A few years of skipped payments quietly turns into a lakh or two in dues. Buyers find out when they try to update the UPIC to their name and the portal flags the outstanding balance.

MCD merged Delhi's three former corporations into one body in May 2022. One portal, one UPIC, one tax record. The tax is calculated using the Unit Area System: Unit Area Value (per sq.m) multiplied by the plot area, then adjusted for age, use type, structure type, and occupancy. The resulting Annual Value is taxed at a rate specific to the property category. Pay before July 31, 2026 for FY 2025-26 and you get a 10% rebate. Residential properties with tax up to Rs.10,000 get an extra 2% rebate for paying online.

State-specific note: MCD's Nil Dues Certificate is the only document that confirms zero outstanding property tax as of a specific date. Receipts for recent years are not enough. Get the certificate from MCD before the sale agreement is signed.
2

How to Pay Property Tax and Get Receipts in Delhi: Step-by-Step

MCD property tax is paid online at mcdonline.nic.in using the UPIC. Payment is instant and the receipt downloads as a PDF. Keep the UPIC and registered mobile number ready before logging in.

Online method (recommended)

1
Log in at mcdonline
nic.in Open the MCD property tax portal. Enter your mobile number, get the OTP, and log in. First-time users register directly on the same page.
2
Enter UPIC and check outstanding dues Type the 15-digit UPIC
The portal shows the property, current owner name, and any outstanding dues across all financial years. Look at this screen carefully, it tells you the full picture before you pay.
3
Select the year and pay Choose the financial year
Confirm the tax amount the system calculates, including any penalties. Pay by UPI, net banking, credit card, or debit card.
Pay before July 31, 2026 for FY 2025-26 to get the 10% rebate. Do not wait.
4
Download the receipt The PDF receipt generates immediately after payment
Download it and store it. The system generates it automatically, it needs no signature to be valid.

Offline method (Sub-Registrar Office)

1
Find an ITZ cash counter ITZ cash counters across Delhi accept MCD property tax payments in cash
Carry your UPIC number, a previous tax receipt, and identity proof.
2
Pay and collect the receipt Hand over the UPIC details and pay
The counter prints an instant receipt with the Property ID and transaction record.
3
Apply for Nil Dues Certificate at MCD zonal office Visit the MCD zonal office for your property's area
Submit an application with the UPIC, property details, and reason (property sale).
4
Collect the Nil Dues Certificate The certificate confirms nil outstanding as of that date
This is what a buyer needs, not just the latest year's receipt.
The MCD 311 Android app also allows payment and receipt download if visiting a cash counter is inconvenient.
3

What Does a Property Tax Receipt Contain in Delhi?

Each MCD property tax receipt carries these fields, cross-check every one against the property's UPIC records before accepting it as proof of clear dues.

Field Table Property Details What to Check
UPIC15-digit code tied to the specific propertyMust exactly match the property in the purchase documents
Owner name and addressThe taxpayer of record for that propertySeller's name must appear; mismatch signals an unmutated title
Financial yearThe year the tax was paid forCheck that all recent years are covered, not just the latest
Net amount paidTax after rebates and deductionsVerify against the UAS calculation for the property type
Transaction ID and dateUnique payment referenceEnter on mcdonline.nic.in to confirm authenticity
Receipt typeSystem-generated online or manual counter receiptOnline receipts are tamper-proof; paper receipts can be faked
Good sign: The portal shows all years paid to date under the UPIC, the seller's name appears as current taxpayer of record, and MCD's Nil Dues Certificate is dated within the month of purchase.
4

Common Issues With Property Tax in Delhi

Four property tax problems appear again and again in Delhi purchases, three of them invisible until after registration.

Years of unpaid arrears hidden by showing recent receipts A seller pays FY 2024-25 and hands you that receipt
FY 2015-16 to 2023-24 stay unpaid. The receipt looks fine. The Nil Dues Certificate would not. This exact pattern has cost Delhi buyers significant money.
Fix: Check outstanding dues on mcdonline.nic.in using the UPIC before any payment to the seller. Do not skip this step.
UPIC shows a different name than the seller Mutation not completed after the last sale means the UPIC is still under the previous owner's name
The current seller has no access to the tax record under their own name. Tax may or may not have been paid, you cannot tell from a paper receipt.
Fix: Look up the UPIC on the portal and confirm the name matches the seller before proceeding. Mutation must come first.
Forged or altered paper receipt Paper receipts from offline payments can be manipulated
Financial year, amount, or UPIC details are the most commonly altered fields. A receipt that does not show up when you search the Transaction ID on the portal is fake.
Fix: Cross-check every receipt on mcdonline.nic.in using the Transaction ID. If it does not appear, reject it.
Partial payment with a balance still showing Some sellers pay the principal but not the penalty
Or they pay some years and not others. The portal shows a balance. That balance becomes your problem post-purchase.
Fix: Log the UPIC into the portal yourself. Do not rely on the seller to do it in front of you. Check the outstanding amount directly.
5

What Is Property Tax in Delhi and Why Do Receipts Matter?

Definition: MCD Property Tax is an annual levy on all properties in MCD's jurisdiction, calculated under the Unit Area System (UAS) and governed by the Delhi Municipal Corporation Act, 1957. Every Delhi property is assigned a 15-digit Unique Property Identification Code (UPIC), which is the mandatory reference for all payments and records.

📋
Arrears follow the land MCD tax is a statutory charge against the property, not the individual
After purchase, the new owner is liable for all previous unpaid dues. There is no time limit on recovery. This has been enforced in Delhi.
⚠
Nil Dues Certificate is what buyers actually need Receipts prove money was paid on specific dates
They do not prove all years are covered. Only the Nil Dues Certificate, issued by MCD against the UPIC on a specific date, confirms zero balance. Demand it from the seller.
🏦
Banks require receipts and the certificate A home loan application for a Delhi property requires the last three years of property tax receipts and often the Nil Dues Certificate
Properties with unresolved dues or no receipts get flagged. Disbursement stops there.
🔍
Delhi-specific: SUNIYO amnesty clears old arrears fast MCD's Sumpattikar Niptaan Yojana lets sellers pay principal tax for five years and get all prior penalties waived
A seller with ten years of partial payments can clean the record quickly under SUNIYO. Ask them to do it before the sale, not after. Confirm on the portal that the UPIC shows zero dues before you sign.
Red flag: A seller who provides receipts for three recent years but gets evasive when you ask for the Nil Dues Certificate is almost certainly hiding older arrears. Ask for the certificate first. If they cannot get one, that tells you everything.
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Frequently Asked Questions

How do I pay Property Tax Delhi 2026 online and get the receipt?
Go to mcdonline.nic.in, log in with your mobile number, enter your 15-digit UPIC, select FY 2025-26, and pay by UPI, card, or net banking. The PDF receipt downloads instantly. No signature needed. Pay before July 31, 2026 to get the 10% rebate.
What is a Nil Dues Certificate in MCD property tax Delhi?
It is MCD's official confirmation that zero property tax is outstanding against a UPIC on a given date. Individual receipts for recent years do not prove older years are clear. The certificate does. Get it from MCD before signing the sale agreement.
Does unpaid property tax transfer to the buyer after purchase in Delhi?
Yes. MCD property tax is a charge on the land, not the person who owed it. After you buy and register the property, outstanding arrears from previous years become your liability. Only a Nil Dues Certificate from MCD, obtained before purchase, protects you from this.
What is UPIC in MCD property tax Delhi?
UPIC is the 15-digit Unique Property Identification Code that MCD assigns to every Delhi property. All tax payments, receipts, and the Nil Dues Certificate are linked to this code. You cannot pay online or check dues without it.
What is the SUNIYO property tax amnesty scheme in Delhi 2026?
Sumpattikar Niptaan Yojana lets property owners pay the principal tax for FY 2021-22 to 2025-26 and get a complete waiver on interest and penalties for all dues before FY 2021-22. Check the current deadline at mcdonline.nic.in, the scheme has been extended several times.

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