Circle Rate Calculator — The Minimum Valuation Your Stamp Duty Is Really Charged On

A circle rate is a valuation, not a charge

This is the distinction the whole page turns on, and it is the one most commonly lost. A circle rate is the price per unit area at which the government will assess a property for registration. It is a floor on the VALUATION. Stamp duty is a percentage charged on that valuation. The rule joining them is short:

duty base = whichever is higher of your agreement value and the notified valuation

So registering below the circle rate saves you nothing in duty. You are assessed on the circle rate, and the difference between the two is a cash cost that appears for the first time at the sub-registrar's counter.

The same figure has a different name in nearly every state — ready reckoner rate in Maharashtra, guidance value in Karnataka, DLC rate in Rajasthan, collector rate in Haryana and Punjab, and minimum or unit rate in Delhi. They are the same instrument doing the same job.

Every stamp duty calculator on this site assumes you already know this number

Open the stamp duty calculator and the first question asks for the property value, with the instruction to enter the agreement value or the circle rate, whichever is higher. The registration charges calculator does the same, as does the TDS on property calculator, where the circle rate also drives the section 194-IA threshold test. All three are correct to ask. None of them could tell you what your circle rate is — and that gap is what this page exists to close. Work the valuation out here, then carry the duty base across.

The same 250 sq m plot at six different agreement values

A 250 sq m residential plot where the notified DLC rate is ₹12,000 per square metre is assessed at ₹30,00,000 (₹30 L) whatever you pay for it. The notified valuation does not move with your negotiation — only the gap does.

The shaded rows are the ones where your own price is above the notified floor, so the floor does not bind and the duty base is simply what you agreed. The last column is one percentage point of duty on the shortfall — deliberately expressed that way, because this page does not assert any state's duty rate. Multiply it by the combined duty and registration percentage your state actually charges.

Rajasthan: the plot-size slab runs backwards, and it is a cliff

Clause 12 of the notification reduces the assessed valuation on large residential and commercial plots — by 5% from 1,000 sq m to 2,000 sq m, 10% above 2,000 sq m up to 3,000 sq m, and 15% above 3,000 sq m. It is not a taper on the excess. It re-rates the whole valuation the moment the threshold is crossed, which produces a boundary where buying MORE land lowers the notified floor:

One square metre lowers the notified valuation by ₹5,88,000. Averaging clause 12 into a flat “large plot discount” would erase that step completely, which is why the bands are modelled as the notification writes them.

Rajasthan: agricultural land near a city is valued as residential

This is the largest single jump in the notification, and the one most likely to catch out a buyer who priced a plot off the agriculture rate. Under clause 17, agricultural land of up to 2,000 sq m lying inside urban limits, urbanisable limits, or the periphery belt defined by section 90-A of the Rajasthan Land Revenue Act, 1956, is valued at the residential rate. Clause 16 puts residential at three times agriculture. So:

₹27,00,000 becomes ₹81,00,000 — a threefold increase in the notified floor, on identical land, decided entirely by which side of a belt boundary it falls. Outside the belt the same rule bites only up to 500 sq m, and clause 18 carves out land that is a single khasra, is in a single holding, or is bought by a khatedar of the adjoining agricultural land.

Both clauses apply to instruments of sale and gift only, and both carry a per-share rule the calculator states rather than models: where there is more than one buyer or donee and any single share falls at or under the threshold, that share is valued at the residential rate even if the whole parcel is larger.

Rajasthan: what raises the rate before area is even counted

Two adjustments move the rate itself, both applying to non-agricultural land within urban limits. Clause 25 measures every uplift against the rate for land on a 40-foot road; clause 13 adds 10% for a corner plot, expressly excluding plots of agricultural land above 1,000 sq m.

Clause 25 also settles its own tie-break: where the rate determined by the District Level Committee and the rate determined by the State Government differ, the higher one applies.

Clause 15: "Rates of land which is being used for the purpose other than its approved use shall be equal to the rates of the category of its actual use or its approved use, whichever is higher at the time of execution of the instrument. Valuation shall not be done on the basis of future use of any land." That matters more than it looks — a farm house standing on agricultural land is valued at three times the agriculture rate whatever the patta says, and converting the land afterwards does not retrospectively change duty already paid.

Which states this models, and which it does not

Rajasthan is modelled because its framework is published as a single statewide notification that was retrieved in full and is current. For every other state the calculator does the comparison that is true everywhere — your price against your own notified rate — and applies no multipliers, because none were sourced. These are named rather than left silent, so their absence is not read as similarity:

• Maharashtra — Annual Statement of Rates (ready reckoner) — igrmaharashtra.gov.in returned no response from this build environment on 2026-09-10. The ASR is notified annually and locality-wise; no statewide multiplier framework was retrieved, so Maharashtra is served by the generic mode with the reader's own ready reckoner rate and no multipliers applied.
• Delhi — minimum rates for valuation of land and immovable property — revenue.delhi.gov.in returned no response on 2026-09-10, and the one notification reachable through the district CDN (dmsoutheast.delhi.gov.in) is a scanned image whose rate annexure is not machine-readable. Delhi's category A–H land and construction rates are therefore NOT asserted here, in either direction.
• Karnataka — guidance value — kaveri.karnataka.gov.in returned no response on 2026-09-10. Guidance values are published per locality through the department's own portal lookup rather than as a notification carrying statewide factors.
• Haryana and Punjab — collector rates — jamabandi.nic.in returned no response on 2026-09-10. Collector rates are notified district by district by the Deputy Commissioner; no statewide framework was retrieved.
• Tamil Nadu, Telangana, Gujarat, West Bengal, Uttar Pradesh — tnreginet.gov.in, registration.telangana.gov.in and igr.gujarat.gov.in returned no response on 2026-09-10. Guideline, market and circle values are published per locality through portal lookups. These states have stamp duty calculators on this site; none of them publishes a retrieved statewide valuation-multiplier framework, so all are served by the generic mode.

If you are in one of those states, enter your own notified rate and the calculator will still tell you whether the floor binds and what the gap costs. That is the part that does not depend on a state framework at all.

Where to go next

This page gives you the duty base. To turn it into money:

• Stamp duty calculator — nine states, each with its own sourced rate, and the women-purchaser concession modelled where the state actually grants it.
• Property registration charges calculator — the registration fee on the same base, including the states that cap it.
• Stamp duty comparison — the nine states side by side, with the excluded states named.
• TDS on property calculator — where the circle rate also decides whether the 1% deduction applies at all.
• Carpet area calculator — for the other Indian number that means three different things depending on who is quoting it.
• Home loan eligibility calculator — the duty this base sets is cash on top of the down payment; work out what a lender will actually advance before you commit to it.

Sources

• Government of Rajasthan, Finance Department (Tax Division), Notification No. F.4(2)FD/Tax/2026-129, Jaipur, 11 February 2026, under rule 58 of the Rajasthan Stamp Rules, 2004, in supersession of No. F.4(2)FD/Tax/2021-280 dated 24.02.2021 — every multiplier, slab and derivation rule on this page. Retrieved from finance.rajasthan.gov.in and read in full on 2026-09-10.
• Clause 12 bands as notified: 1,000 to 2,000 sq m — 5%; Above 2,000 up to 3,000 sq m — 10%; Above 3,000 sq m — 15%.
• The Rajasthan Stamp Rules, 2004, rule 58 — the rule-making power the notification is issued under. The Rajasthan Stamp Act, 1998 (Act No. 14 of 1999) is hosted on India Code, the Government of India's legislative repository.
• Section 90-A, the Rajasthan Land Revenue Act, 1956 (Act No. 15 of 1956) — the definition of the urban periphery belt that clauses 17 and 18 turn on.
• Note (ii): "that area", used with reference to rates of land of a particular category, means the area falling within the same DLC circle.

No circle rate, DLC rate, ready reckoner rate or guidance value is asserted on this page — the base rate is always your own input, taken from your state's own notification, because these are set locality by locality and no statewide figure exists. No stamp duty rate is asserted either: the shortfall is priced per percentage point, which is arithmetic on the gap. Every figure in the tables above is computed by the same engine the calculator runs, so nothing here can drift away from the interactive result.