Property Tax in Delhi, Noida and Gurugram: A Buyer's Guide

Property tax is the annual charge a local body levies on buildings and land in its area. It is small compared with the price of a home, but unpaid property tax has a nasty habit of following the property, not the old owner. If you buy a flat or house with years of arrears, you may end up paying them, and in some places you cannot even register the sale without a no-dues certificate. This guide explains who collects property tax in Delhi, Noida and Gurugram, how it is worked out in broad terms, how to pay online, and what a buyer must check.

This is general information, not legal or tax advice. Rates, rebates and deadlines are set by local bodies and change often. Confirm the current rules on the official portal of your local body before paying, and ask a lawyer to review dues before you buy.

Who collects property tax?

• Delhi: Most of Delhi is under the Municipal Corporation of Delhi (MCD). The New Delhi Municipal Council (NDMC) and the Delhi Cantonment Board handle their own areas.
• Gurugram: The Municipal Corporation of Gurugram (MCG) collects property tax within its limits, through Haryana's online urban local bodies system. Sohna and other towns in the district have their own municipal bodies.
• Noida: Noida is different. It is run by the Noida Authority (New Okhla Industrial Development Authority), not a municipal corporation. More on what that means below.

Delhi: MCD property tax

How it is calculated

MCD uses the unit area method. In simple terms, the tax depends on:

• the covered area of the property,
• a base unit area value that depends on which category (A to H) the colony falls in, with A being the most expensive areas,
• factors for the age of the building, how it is used (residential or not), the type of structure, and whether it is self-occupied or rented.

The annual value worked out this way is multiplied by the tax rate for that category. You do not need to do the arithmetic by hand: the MCD portal calculates it when you enter your property details.

Paying online

MCD's property tax system lets you search for your property, file your return and pay online. MCD has been assigning a unique property identification code (UPIC) to properties, so keep it handy. Always download and save the receipt and the filed return for every year.

Rebates

• Early payment rebate: MCD gives a rebate for paying the whole year's tax in one go by a deadline. For 2026-27 it offered a 10% rebate on lump-sum payment, with the deadline extended from 30 June to 31 July 2026, according to reports at the time. That window has now closed for this year; check the portal for next year's dates.
• Concessions for certain owners: MCD has offered concessions for women, senior citizens, ex-servicemen and persons with disabilities on one self-occupied residential property, subject to area limits. The percentage and conditions are widely reported but we could not confirm the current figures from an official notice, so check the MCD portal before claiming.

Gurugram: MCG property tax

A major change from 1 November 2026

Haryana has just changed how property tax is calculated across its municipal areas. The state cabinet approved a new method in July 2026, and according to a Department of Urban Local Bodies notification reported by The Tribune on 24 October 2026, the new policy applies across all municipal corporation areas from 1 November 2026. Owners could pay under the old system until 31 October.

In broad terms, the new method:

• works out a capital value for the property based on its plot or carpet area and the collector rate (Haryana's circle rate), along with a floor factor,
• applies a tax rate and a usage-based factor (residential, commercial, industrial, institutional and so on),
• caps the increase in tax and phases it in gradually, according to reports of the cabinet decision.

The Tribune reported base annual rates of 0.029% for residential and 0.09% for non-residential property in the Rohtak municipal area (category A-2). Rates may differ for Gurugram, so check MCG's figures for your property.

Rebates and concessions

Reports on the new policy mention concessions for residential property owned by women or persons with disabilities, for paying on time, and for group housing societies that adopt zero-waste management, subject to the rules. The exact percentages were not given in the reports we found. Under the old system MCG offered an early-payment rebate (commonly 10% if paid by 31 July), but don't assume the old percentages still apply.

Paying online and getting a no-dues certificate

Haryana's urban local bodies run a combined property tax dues payment and No Dues Certificate (NDC) system. You search for your property by its property ID (PID), owner name or mobile number, check and correct details, pay, and download an NDC once all dues are cleared. A Haryana Assembly paper describes the NDC as being generated automatically once dues are paid, and as required for registering property. If the details on the portal are wrong (wrong area, wrong owner name), get them corrected before you sell or buy, because corrections take time.

Noida: what you actually pay

Noida is an industrial township managed by the Noida Authority, not by a municipal corporation. Because of this, the usual municipal property tax that applies in Delhi or Gurugram does not work the same way here. The better-supported view from our research is:

• Most residential property in Noida is leasehold. Owners pay lease rent to the Authority, either annually or as a one-time payment (often collected by the builder from flat buyers).
• The Authority also bills water and sewer charges.
• Group housing societies charge their own maintenance, which is separate.

Some websites describe a fixed "Noida property tax" rate on flats. We could not confirm such a levy from an official source, and these pages may be mixing up lease rent and water charges with municipal tax. Ask the Noida Authority, or check its online property services, for the exact dues on any property you are buying. If you are unsure what leasehold means for you, read our explainer on freehold vs leasehold property in Delhi NCR.

Greater Noida and the Yamuna Expressway area have their own authorities and their own charges.

Why buyers must check property tax before buying

Dues can stick to the property

Local bodies can recover unpaid tax from the property itself. If the seller has not paid for years, you may find interest and penalties added on top, and a pending demand can delay mutation (transferring the tax record to your name).

Registration may need a no-dues certificate

In Haryana municipal areas, a no-dues certificate is part of the registration process. Even where it is not mandatory, a clean record protects you.

Wrong records cause trouble later

If the area or use on record is wrong, you could later face a revised demand for past years. Match the records with the sale deed and the actual property.

What to ask the seller for

• Property tax receipts for the last several years (ideally all years since construction or purchase).
• The property ID or UPIC and a printout of the current dues from the portal.
• A no-dues certificate from the local body (NDC in Haryana; the relevant clearance from MCD or the Noida Authority).
• For flats in a society, a no-dues letter from the society or maintenance agency as well.
• For Noida leasehold property, proof that lease rent and water dues to the Authority are paid.

Put a clause in the agreement to sell that any dues up to the date of sale are the seller's responsibility, and keep part of the payment until clearances are received if possible. Our resale flat checklist for Noida and Gurugram and our list of hidden costs of buying a flat in Delhi NCR cover the other checks.

After you buy

• Apply for mutation so the local body records you as the owner.
• Update your contact details on the portal so you receive notices.
• Pay early each year to use any rebate, and save every receipt.

Looking for a home with clean paperwork? Browse properties in Delhi, Noida and Gurugram on 6X Properties, or list yours there for free.

Sources

• MCD extends 10% property tax rebate deadline to July 31 – Delhi News Live, 30 June 2026
• MCD property tax – official portal
• New property tax policy to kick in on November 1 in Haryana – The Tribune, 24 October 2026
• Haryana cabinet approves new property tax methodology across urban local bodies – ANI, 28 July 2026
• Haryana Vidhan Sabha paper on the property tax and NDC portal – NeVA, Haryana
• Municipal Corporation of Gurugram – official website
• Noida Authority – official website