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Stamp duty planning, property registration, circle rate disputes

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🏠 Government Minimum Property Value · Indian Stamp Act · Updated 2026

Property Circle Rate Calculator
Ready Reckoner · Guidance Value · Collector Rate
All Major Cities — India 2026

Calculate your property's minimum registration value based on government circle rates. Stamp duty is always charged on the higher of circle rate value or actual sale price.

Delhi Cat A
₹7.74L/sqm
Delhi Cat H
₹23,280/sqm
Mumbai Avg
₹17,060/sqft
Bangalore Avg
₹7,279/sqft
Delhi 20% Rebate
Ended Dec 2025
Delhi A–H Category Calculator
Age Factor & Structure Multiplier
Section 50C / 56(2)(x) Impact Check
Stamp Duty + Registration Fee
Circle Rate / Ready Reckoner Calculator

Property Circle Rate Value Calculator — India 2026

Select your city tab, fill in the details, and hit Calculate. The tool shows circle rate value, stamp duty, registration fee, and Section 50C/56(2)(x) alerts automatically.

🏠 Circle Rate / Ready Reckoner Value Calculator

Ready Reckoner Rate (MH) · Guidance Value (KA) · Collector Rate (HR) · DLC Rate (RJ)

Check revenue.delhi.gov.in for exact colony category. 20% rebate ended 31 Dec 2025 — full rates from Jan 2026.
Enter area in sq m below (Delhi rates are per sq m). 1 sqm = 10.764 sqft.
RRR updated April 2025 (+4.39% avg). Verify at igrmaharashtra.gov.in (e-ASR).
Guidance values revised Feb 2026 (+6–15%). Check kaverionline.karnataka.gov.in. Registration fee 2% (Aug 2025).
BBMP cess +0.5% applies within BBMP limits.
Check igrsup.gov.in (UP) or jamabandi.nic.in (Haryana) for exact rates.
Enter rate per sq ft or sq m from official state portal.
Enter area in sq m (Delhi rates are per sq m)
Enter agreed sale price. We'll show which is higher.
Women buyers save 1–2% stamp duty in most states
Circle Rate Value
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Transaction Value
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Taxable Value
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Stamp Duty
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Total (SD+Reg)
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ComponentBasisAmount (₹)Notes

📌 TAXAJ helps with stamp duty planning, circle rate disputes, Section 50C advice, and property registration across all states.

⚠️ Rates shown are indicative averages. Actual circle rates vary by street and colony. Always verify on official state IGRS portal before payment.

Same Concept, Different Name

Circle rate by city — it's called something different in each state

"Circle rate" is the government's minimum value for a property — the floor on which stamp duty is charged. Every state runs the same concept under a different name, which is why the term you search depends on your city. Here's the map:

City / StateWhat the circle rate is calledSet by
DelhiCircle Rate (Category A–H)Revenue Department, GNCTD
Mumbai, Pune & MaharashtraReady Reckoner Rate (RRR) / Annual Statement of RatesIGR Maharashtra
Bangalore & KarnatakaGuidance ValueKaveri / Dept. of Stamps & Registration
Noida, Lucknow & Uttar PradeshCircle RateDistrict administration (DM)
Gurgaon, Faridabad & HaryanaCollector RateDistrict Collector
Hyderabad & Telangana / AndhraUnit Rate / Market ValueRegistration & Stamps Dept.
Chennai & Tamil NaduGuideline ValueTN Registration Department
Ahmedabad & GujaratJantri RateGujarat Revenue Department
Jaipur & RajasthanDLC Rate (District Level Committee)IGRS Rajasthan
Kolkata & West BengalMarket Value (IGR)Directorate of Registration & Stamp Revenue
KeralaFair ValueKerala Registration Department

Whatever your city calls it, the estimator above computes the applicable value and the stamp duty on it. Buying below the circle rate has tax consequences — see the FAQs.

Delhi Circle Rates 2026

Delhi Circle Rates — Category A to H (Effective Jan 2026)

Delhi's 20% circle rate rebate ended on 31 December 2025. Full unrebated rates apply from 1 January 2026. Check revenue.delhi.gov.in for exact colony category.

CategoryRate (₹/sqm)Key Areas₹/sqft equiv.100 sqm Plot Value
A₹7,74,000Vasant Vihar, Golf Links, Jor Bagh, Shanti Niketan~₹71,900₹7.74 Crore
B₹1,28,000Hauz Khas, GK-I, GK-II, Sunder Nagar, Panchsheel Park~₹11,890₹1.28 Crore
C₹1,61,000Malviya Nagar, Saket, Chittaranjan Park, Andrews Ganj~₹14,955₹1.61 Crore
D₹77,070South Extension, Defence Colony, Lajpat Nagar, Model Town~₹7,162₹77.07 Lakh
E₹70,070Pitampura, Paschim Vihar, Janakpuri, Preet Vihar~₹6,512₹70.07 Lakh
F₹35,280Uttam Nagar, Rohini outer, Dwarka outer, Shahdara~₹3,278₹35.28 Lakh
G₹27,720Outer Delhi, Badarpur, Burari, Mustafabad~₹2,576₹27.72 Lakh
H₹23,280JJ Colonies, Sultanpur Majra, Nand Nagri~₹2,163₹23.28 Lakh
⚠️ Flat Rates (Delhi): DDA flat ≤30 sqm: ₹50,400/sqm. Builder flat >100 sqm: ₹95,250/sqm. Age factor applies — pre-1960 building: 0.5× multiplier.
💡 Multipliers: Commercial = residential × 3. Industrial = residential × 1.5. Verify colony category at revenue.delhi.gov.in
Official Portals

Check Circle Rate / Guidance Value — State-Wise Official Portals

🏙️ Delhi

Circle Rate

Check colony category (A–H), exact rate per sqm for all property types.

🔗 revenue.delhi.gov.in

🌊 Maharashtra

Ready Reckoner Rate (RRR / ASR)

e-ASR portal — select district, taluka, zone. Updated April 1 annually.

🔗 igrmaharashtra.gov.in

🌿 Karnataka

Guidance Value

Kaveri Online — search by district, taluka, locality. Reg fee 2% (Aug 2025).

🔗 kaverionline.karnataka.gov.in

🌾 Uttar Pradesh

Circle Rate / Collector Rate

IGRSUP portal. Male 7%, Female 6%. Registration capped ₹30,000.

🔗 igrsup.gov.in

🏙️ Haryana

Collector Rate

Jamabandi portal. Male 7%, Female 5%. Gurgaon, Faridabad, Panipat rates.

🔗 jamabandi.nic.in

🌴 Tamil Nadu

Guideline Value

TNREGINET — search by taluk, village, street. Registration 4%. No gender concession.

🔗 tnreginet.gov.in

💎 Gujarat

Jantri Rate

GARVI portal. Male 4.9%, Female 3.9%. Registration capped ₹30,000.

🔗 garvi.gujarat.gov.in

🌴 Telangana

Market Value / Slab Value

Stamp duty 4% + transfer duty 1.5%. Check slab values for Hyderabad suburbs.

🔗 registration.telangana.gov.in

🏜️ Rajasthan

DLC Rate

e-Panjiyan portal. Male 6%, Female 5%. Reg capped ₹15,000 (lowest in India).

🔗 epanjiyan.raj.nic.in
Key Facts

6 Things Every Property Buyer Must Know About Circle Rate

📐 How Circle Rate Value is Calculated

Circle Rate Value = Area × Rate per sqm or sqft. Delhi flats use age factor (0.5–1.0) multiplied by construction rate. Plots use only the land rate. Maharashtra uses built-up area with parking additions. Formula varies by state.

⚖️ Higher of Two Values Rule

Stamp duty is always charged on the higher of circle rate value or actual transaction price. If you buy at ₹80L but circle rate value is ₹90L, stamp duty is on ₹90L. You cannot register below circle rate — the Sub-Registrar uses the higher value automatically.

💰 Section 50C — Seller's Tax

If you sell below circle rate, Section 50C deems the circle rate as your sale consideration for capital gains tax. If actual price is within 10% of circle rate, no issue. Beyond 10% gap, the difference is taxed as capital gains income.

⚠️ Section 56(2)(x) — Buyer's Tax Risk

If you buy more than 10% below circle rate, Section 56(2)(x) treats the difference as your income from other sources — taxed at your slab rate. Example: circle rate ₹1Cr, you buy at ₹80L → ₹20L taxable as income. Stay within 10%.

🔄 When Circle Rate > Market Value

In declining markets or for old properties, circle rates can exceed actual market value — you still pay stamp duty on the higher circle rate value. Some states allow valuation appeals. TAXAJ guides you through the process.

⚠️ Delhi 20% Rebate Ended Jan 2026

Delhi's 20% reduction on circle rates ended 31 December 2025. Full rates apply from January 1, 2026. A property previously valued at ₹80L now registers at ₹1 Crore. Revise stamp duty calculations if you budgeted under rebated rates.

FAQ

Circle Rate — Frequently Asked Questions

Circle rate (Ready Reckoner Rate in Maharashtra, Guidance Value in Karnataka, Jantri in Gujarat, Collector Rate in Haryana) is the minimum price set by the government at which a property can be registered. Market rate is what buyers and sellers actually agree upon — typically higher than circle rate. No property can be registered below circle rate. Stamp duty is charged on whichever is higher.
Two consequences: (1) Stamp duty is still charged on the circle rate value, not your lower transaction price. (2) Under Section 56(2)(x), if the difference exceeds 10% of circle rate value, it is treated as your income from other sources and taxed at your slab rate. For the seller, Section 50C applies to capital gains. Up to 10% variation is allowed without triggering these provisions.
Delhi uses age-based depreciation: After 2000: factor 1.0; 1990–2000: 0.9; 1980–1990: 0.8; 1970–1980: 0.7; 1960–1970: 0.6; Before 1960: 0.5. Applied to the construction cost component (not the land rate). A 1985-built DDA flat uses applicable construction rate × 0.8. Older buildings attract lower circle rate valuation, reducing stamp duty.
Maharashtra revises Ready Reckoner Rates every April 1 (2025: +4.39% average). Karnataka revised Oct 2023 (+25–30%) and Feb 2026 (+6–15%). Delhi's residential rates were last comprehensively revised in 2014 — a major revision is pending. Check state portals before every transaction.
Individual buyers cannot formally appeal against circle rates. However, for disputed or dilapidated properties, you can approach the Collector of Stamps with valuation evidence for a site-specific assessment under Section 31A of the Stamp Act. If you've paid excess stamp duty due to an error, most states allow refund claims within 6 months. TAXAJ assists with appeals and refund processes.
Delhi divides localities into eight categories (A to H), each with a fixed per-square-metre rate — Category A (the most premium colonies) carries the highest rate and Category H the lowest. Find your colony's category on revenue.delhi.gov.in, then apply the corresponding rate for the property type. The calculator above does this once you enter the details. Remember the 20% rebate ended on 31 December 2025, so full rates apply from January 2026.
Guidance value is Karnataka's name for the circle rate — the minimum value at which a property can be registered, published on the Kaveri portal (kaverionline.karnataka.gov.in). Stamp duty in Karnataka is charged on the higher of the guidance value or the actual transaction price. Guidance values were revised in February 2026 (+6–15%).
The Ready Reckoner Rate (RRR), also called the Annual Statement of Rates, is Maharashtra's circle rate, revised each year by the IGR (igrmaharashtra.gov.in) and updated on 1 April. In Mumbai it varies sharply by locality and even by building, and stamp duty is levied on the RRR or the agreement value, whichever is higher.
Haryana (Gurgaon, Faridabad) calls it the Collector Rate; Uttar Pradesh (Noida, Greater Noida) calls it the Circle Rate. Both are the district-notified minimum values used to calculate stamp duty and to check for under-valuation. Check jamabandi.nic.in for Haryana and igrsup.gov.in for Uttar Pradesh.
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