For example, if your flight costs $358 (including $51 in government-imposed taxes/fees), you would earn 307 MQDs for that flight. Government-imposed taxes and fees are not included in MQDs. This includes only the base fare and any carrier-imposed surcharges. Medallion Qualification Dollars (MQDs) are calculated based on the money you spend on Delta-marketed flights (flight numbers that include the “DL” airline code) in Main Cabin or above.
What counts towards MQDs on Delta flights? You’ll earn towards Medallion Status as you spend, but keep in mind a few things about MQDs.
To track your MQMs, MQSs, MQDs and MQD Waiver, visit the My SkyMiles page or view them in the Fly Delta app in the SkyMiles section. MQMs, MQSs and MQDs are earned by the Member who is flying (whose name and SkyMiles number are listed on the ticket) regardless of who booked or paid for the flight.