Circle Rate in Delhi 2026: Category-Wise Rates, Calculator & Stamp Duty
The circle rate in Delhi is the minimum value at which a property can legally be registered. It runs from ₹23,280/sq m in Category H to ₹7,74,000/sq m in Category A. Get your exact figure in 30 seconds — all 2,028 Delhi colonies mapped.
- Highest — Cat A
- ₹7,74,000per sq m · ₹71,907/sq ft
- Lowest — Cat H
- ₹23,280per sq m · ₹2,163/sq ft
- All-in registry cost
- 8% / 6%male / female buyer
- Last notified
- 23 Sep 20144th revision · still in force
- 2026 revision
- Proposednot yet notified
2,028colonies mapped
Every Delhi colony matched to its A–H category and exact rate. Most sites list fewer than fifty.
30 secto your figure
The calculator handles plots, builder floors and society flats, with use, age and structure factors.
Officialsources only
Every figure transcribed from the government notification and linked, not copied from another blog.
24 hrsre-verified
An automated job checks the Revenue Department notification pages every day and flags any revision.
Delhi Circle Rate & Stamp Duty Calculator
Use the free circle rate calculator for Delhi below to work out the minimum registration value of any Delhi property, along with the stamp duty, registration fee and total cost of registry. It applies the correct category rate, use factor, age factor, buyer-gender stamp duty and the 1% MCD transfer duty in one step.
Circle Rate & Stamp Duty Calculator — Delhi
Free toolIndicative only. Confirm the final valuation on the official Delhi e-Valuation portal before executing a sale deed.
Category-Wise Circle Rate in Delhi (A to H)
Delhi's colonies are divided into eight categories, A through H. Category A carries the highest circle rate at ₹7,74,000 per sq m of land, and Category H the lowest at ₹23,280 per sq m. Each category also has a separate minimum construction cost used to value the built-up structure. The valuation of any Delhi property is the sum of its land value and its construction value.
Delhi circle rate by category, ₹ per square metre
Category A land is worth 33× Category H land under the same notification. Bars are to scale; hover any bar for the per-sq-ft and per-gaj rate.
Circle rate for residential land in Delhi, per sq m, sq ft and sq yard
The land component is the larger part of almost every Delhi valuation. Category A residential land is valued at ₹7,74,000 per square metre (₹71,907 per sq ft, or ₹6,47,163 per square yard / gaj), while Category H is valued at ₹23,280 per sq m (₹2,163 per sq ft). One square metre equals 10.7639 square feet and 1.19599 square yards.
| Category | Land Cost (₹ per sq m) | Land Cost (₹ per sq ft) | Land Cost (₹ per sq yard / gaj) | Colonies |
|---|---|---|---|---|
| A Category A | 7,74,000 | 71,907 | 6,47,163 | 28 |
| B Category B | 2,45,520 | 22,810 | 2,05,286 | 56 |
| C Category C | 1,59,840 | 14,850 | 1,33,647 | 58 |
| D Category D | 1,27,680 | 11,862 | 1,06,757 | 252 |
| E Category E | 70,080 | 6,511 | 58,596 | 273 |
| F Category F | 56,640 | 5,262 | 47,358 | 403 |
| G Category G | 46,200 | 4,292 | 38,629 | 754 |
| H Category H | 23,280 | 2,163 | 19,465 | 204 |
Some property portals print Categories B, C and D as ₹2,46,000, ₹1,60,000 and ₹1,28,000. Those are rounded restatements — the notified figures are ₹2,45,520, ₹1,59,840 and ₹1,27,680. Several also print construction cost "per sq ft" when the notification states per sq metre, and at least one major portal's per-sq-ft column for Categories A–D is out by a factor of ten. Use the figures above.
Construction cost rates, and which colonies fall in each category
Minimum construction cost rates for residential and commercial property
Land alone does not determine the registration value. The Delhi notification prescribes a minimum cost of construction per square metre of built-up area, which differs by category and by whether the structure is residential or commercial. Commercial construction is valued roughly 15% higher than residential in every category.
| Category | Residential (₹/sq m) | Commercial (₹/sq m) | Residential (₹/sq ft) | Commercial (₹/sq ft) |
|---|---|---|---|---|
| A | 21,960 | 25,200 | 2,040 | 2,341 |
| B | 17,400 | 19,920 | 1,617 | 1,851 |
| C | 13,920 | 15,960 | 1,293 | 1,483 |
| D | 11,160 | 12,840 | 1,037 | 1,193 |
| E | 9,360 | 10,800 | 870 | 1,003 |
| F | 8,220 | 9,480 | 764 | 881 |
| G | 6,960 | 8,040 | 647 | 747 |
| H | 3,480 | 3,960 | 323 | 368 |
Which colonies fall in Category A, B, C, D, E, F, G and H?
Delhi's official annexure classifies roughly 2,600 colonies. Below is a plain-English characterisation of each band, with the number of colonies we have mapped. Use the colony finder to look up any specific address.
A Category A — 28 colonies
- The bungalow and diplomatic belt, plus top-tier commercial hubs.
- Vasant Vihar, Shanti Niketan, Anand Niketan, Maharani Bagh, New Friends Colony, Friends Colony East & West, Sunder Nagar, Kalindi Colony, Golf Links, Panchshila Park, Nehru Place, Bhikaji Cama Place, Rajendra Place.
B Category B — 56 colonies
- Upper-tier planned south Delhi colonies and elite co-operative housing.
- Defence Colony, Greater Kailash I & II, Hauz Khas, Safdarjung Enclave, Green Park, Gulmohar Park, Panchsheel Park, Nizamuddin East, South Extension, Kailash Colony, R.K. Puram.
C Category C — 58 colonies
- Comfortable upper-middle DDA and co-operative colonies.
- Vasant Kunj, Chittaranjan Park, Lajpat Nagar I–IV, Malviya Nagar, Kalkaji, East of Kailash, Civil Lines, Punjabi Bagh, Alaknanda, Munirka.
D Category D — 252 colonies
- Mid-tier planned DDA colonies and mature middle-class neighbourhoods.
- Dwarka, Janakpuri, Mayur Vihar, Preet Vihar, Karol Bagh, Rajouri Garden, Model Town, Anand Vihar, Paschim Vihar, New Rajinder Nagar.
E Category E — 273 colonies
- Older, denser lower-mid areas and Walled City mohallas.
- Rohini (most sectors), Chandni Chowk, Paharganj, Daryaganj, Sadar Bazar, Kashmere Gate, Jangpura, Khan Market area fringes, Moti Nagar.
F Category F — 403 colonies
- Affordable resettlement and regularised colonies, outer-Delhi pockets.
- Uttam Nagar, Tilak Nagar, Hari Nagar, Dilshad Garden, Govindpuri, Khirki Extension, Madangir, Zakir Nagar, Shahdara pockets.
G Category G — 754 colonies
- The largest band — regularised and unauthorised-regularised colonies, JJ resettlement areas, village extensions.
- Burari, Sant Nagar, Karawal Nagar, Sultanpuri, Mangolpuri, Nangloi, Deoli, Sangam Vihar pockets.
H Category H — 204 colonies
- The lowest band — rural villages, unregularised pockets, least-serviced settlements.
- Narela village pockets, Najafgarh rural belt, Bawana, Alipur, and most Lal Dora village abadi areas.
Regularisation under the PM-UDAY scheme does not by itself move a colony into a higher circle rate band — valuation continues to follow the category in the MCD annexure, and most such colonies sit in Categories F, G or H. Because a handful of colonies are categorised differently across published lists, always confirm the exact colony name on the official e-Valuation portal before executing a sale deed, as similarly-named blocks can sit in different categories.
Find Your Colony's Circle Rate
Type any Delhi colony name below to see its circle rate category and the exact land rate that applies. The table covers 2,028 Delhi colonies mapped to Categories A–H — from Golf Links to Najafgarh — making it the most complete colony-wise circle rate lookup available for Delhi.
Delhi Colony Circle Rate Finder
2,028 coloniesShowing 2,028 results. Rates are residential land cost per square metre under the notification of 23 September 2014.
Full list of Category A colonies in Delhi (28 colonies · ₹7,74,000 per sq m)
Full list of Category B colonies in Delhi (56 colonies · ₹2,45,520 per sq m)
Full list of Category C colonies in Delhi (58 colonies · ₹1,59,840 per sq m)
Full list of Category D colonies in Delhi (252 colonies · ₹1,27,680 per sq m)
Full list of Category E colonies in Delhi (273 colonies · ₹70,080 per sq m)
Full list of Category F colonies in Delhi (403 colonies · ₹56,640 per sq m)
Full list of Category G colonies in Delhi (754 colonies · ₹46,200 per sq m)
Full list of Category H colonies in Delhi (204 colonies · ₹23,280 per sq m)
What Is the Circle Rate in Delhi?
The circle rate in Delhi is the minimum value per square metre at which the Government of NCT of Delhi permits a property to be registered. Officially called the "minimum rate for valuation of land and immovable property", it is notified by the Department of Revenue and used to calculate stamp duty and registration charges. A property can be sold above the circle rate, but it can never be registered below it — even if the actual sale price is lower.
Every property transaction in Delhi is valued twice. Once by the market — what a willing buyer actually pays — and once by the government, using the circle rate. Stamp duty is charged on whichever of the two is higher. That single rule is why the circle rate in Delhi matters to every buyer, seller and investor in the city, and why it is worth understanding before you sign an agreement to sell.
Circle rate vs collector rate and ready reckoner rate · who decides Delhi's rates · सर्कल रेट क्या होता है
Circle rate vs collector rate, ready reckoner rate and guidance value
These are the same instrument under different regional names. Delhi, Haryana and Punjab say circle rate or collector rate; Maharashtra says ready reckoner rate; Karnataka and Tamil Nadu say guidance value or guideline value; Uttar Pradesh uses DM circle rate. If a document, a bank or a portal refers to any of these for a Delhi property, it means the circle rate notified by the Delhi Revenue Department.
Who decides the circle rate in Delhi?
The Department of Revenue, Government of NCT of Delhi notifies circle rates. The colony categorisation (A to H) that drives those rates is adopted from the Municipal Valuation Committee classification used by the MCD for property tax, and the official annexure runs to roughly 2,600 colony entries. Rates are proposed by a committee under the Divisional Commissioner, opened for public objections, and then notified by the Lieutenant Governor.
Circle rate kya hota hai — in one line
सर्कल रेट वह न्यूनतम सरकारी दर है जिस पर दिल्ली में किसी प्रॉपर्टी की रजिस्ट्री हो सकती है। स्टाम्प ड्यूटी इसी दर या बाज़ार भाव, जो भी अधिक हो, उस पर लगती है।
Circle rate in Delhi 2026 — current status
Status as of 23 August 2026: no revised circle rate notification has been issued for Delhi's residential and commercial categories. The rates in force are those notified on 23 September 2014 (the 4th revision). Delhi's agricultural land rates are a separate schedule and were revised in August 2023, from a uniform ₹53 lakh per acre to ₹2–5 crore per acre depending on district. A revision committee constituted in 2025 has proposed a new "A+" category for Lutyens' Delhi and mandatory biennial reviews, but as of August 2026 that proposal has not been notified and has no legal effect.
Full revision history, the 20% rebate that ended, and the pending 2026 proposal
When were Delhi circle rates last revised?
For residential and commercial property, 23 September 2014. The Delhi Cabinet approved an increase of up to 20% across categories — Category A moved from ₹6,45,000 to ₹7,74,000 per sq m, and Category B from ₹2,04,600 to ₹2,45,520 per sq m. Those figures are still the legally operative circle rates in Delhi today, nearly twelve years later.
| Date | Event | Effect |
|---|---|---|
| 18 Jul 2007 | Circle rate system introduced (Notification No. 3548) | Category A set at ₹43,000/sq m; use, age and structure factors defined |
| 2012 | 2nd & 3rd revision | Steep increase across all categories |
| 23 Sep 2014 | 4th revision — currently in force | Up to 20% increase; Category A → ₹7,74,000/sq m |
| Feb 2021 | COVID-19 relief rebate | Temporary 20% reduction in circle rates |
| 30 Jun 2022 | Rebate withdrawn | 20% reduction discontinued from 1 July 2022 |
| Aug 2023 | Agricultural land rates revised | ₹53 lakh/acre (static since 2008) → ₹2–5 crore/acre, district-wise |
| Jun 2025 | Revision committee constituted | Review of rates said to be ~30–35% below market value |
| Oct–Nov 2025 | Public consultation on proposals | New "A+" category and biennial reviews proposed |
| 2026 | No notification issued | 2014 rates remain in force for categories A–H |
Several widely-read property websites still show the COVID-era 20% circle rate reduction as current. It was announced in February 2021, extended twice, and discontinued with effect from 1 July 2022. Do not apply a 20% discount to any Delhi circle rate calculation in 2026.
Is the Delhi circle rate being revised in 2026?
A revision is under active consideration but has not been notified. Reported proposals include a new Category A+ covering ultra-premium Lutyens' addresses — Amrita Shergill Marg, Prithviraj Road, Dr APJ Abdul Kalam Road, Tughlaq Road, Golf Links and Jor Bagh — at around ₹10 lakh per sq m against market rates of ₹12–15 lakh, plus a statutory requirement to review rates every two years and a fresh method for valuing farmhouses. Reports differ on the size of the proposed hike (figures between 30% and 35% have been quoted) and on whether the number of categories would rise from 8 to 9 or considerably more. Until a gazette notification is issued, none of it applies.
An automated job checks the Delhi Revenue Department's official notification pages every 24 hours. If a new circle rate notification appears, the change is flagged and this page is updated with the new figures and the official source link. The "last verified" date above reflects the most recent check.
Circle Rate for Flats in Delhi
Flats in Delhi are not valued by colony category. They use a separate, Delhi-wide schedule based on the plinth area of the flat and on who built it. DDA and co-operative group housing society flats are valued from ₹50,400 to ₹87,840 per sq m; private builder flats attract a multiplier of 1.10 to 1.25 on the same base, taking them to ₹55,440 – ₹1,09,800 per sq m.
| Plinth Area of Flat | DDA / CGHS / Govt (₹/sq m) | Multiplier | Private Builder (₹/sq m) |
|---|---|---|---|
| Up to 30 sq m | 50,400 | 1.10 | 55,440 |
| 30 – 50 sq m | 54,480 | 1.15 | 62,652 |
| 50 – 100 sq m | 66,240 | 1.20 | 79,488 |
| Above 100 sq m | 76,200 | 1.25 | 95,250 |
| Multi-storey (4 floors and above) | 87,840 | 1.25 | 1,09,800 |
DDA vs private builder flats, builder floors, and which method applies to you
Circle rate for DDA and co-operative society flats
A DDA flat, a CGHS flat or any government-allotted flat is valued at the base rate in the table above, applied to its plinth area. A 90 sq m DDA flat falls in the 50–100 sq m slab and is valued at 90 × ₹66,240 = ₹59,61,600, before any age factor is applied.
Circle rate for private builder flats and builder floors
Private builder flats carry a multiplier because the notification assumes better specification. An identical 90 sq m flat built by a private developer is valued at 90 × ₹79,488 = ₹71,53,920. Note that an independent builder floor on a plot is not treated as a flat — it is valued as land plus construction using the colony's A–H category, with the plot's land value apportioned across the floors.
If you own a share in the land — a plot, an independent house or a builder floor with an undivided share — use the category A–H land plus construction method. If you own a flat in a group housing society or apartment block, use the plinth-area flat schedule above. The calculator below handles both.
Use, Age and Structure Factors
Three multipliers adjust the base circle rate. The use factor multiplies the land rate by 1 for residential, 2 for industrial and public utility, and 3 for commercial. The age factor reduces the construction value for older buildings, from 1.0 for construction after 2000 down to 0.5 for pre-1960. The structure factor reduces value for semi-pucca and kutcha construction in Categories G and H only.
Use factor — how property use changes the land rate
| Property Use | Multiplying Factor | Category A land value becomes |
|---|---|---|
| Residential | 1 | ₹7,74,000 / sq m |
| Public purpose (government schools, government hospitals) | 1 | ₹7,74,000 / sq m |
| Public utility (private schools, colleges, hospitals) | 2 | ₹15,48,000 / sq m |
| Industrial | 2 | ₹15,48,000 / sq m |
| Commercial | 3 | ₹23,22,000 / sq m |
Age factor table, structure factors and how each multiplier is applied
Age factor — how property age changes the circle rate valuation in Delhi
The age factor applies to the construction component only, never to the land. Land does not depreciate in the Delhi valuation method, which is why an old bungalow in Category A still registers at a very high value.
| Year of Construction | Age Factor | Reduction |
|---|---|---|
| Before 1960 | 0.50 | 50% |
| 1960 – 1969 | 0.60 | 40% |
| 1970 – 1979 | 0.70 | 30% |
| 1980 – 1989 | 0.80 | 20% |
| 1990 – 2000 | 0.90 | 10% |
| After 2000 | 1.00 | 0% |
Structure factor — pucca, semi-pucca and kutcha
Applicable to Categories G and H only: pucca construction 1.00, semi-pucca 0.75, kutcha 0.50. In Categories A to F all construction is deemed pucca.
How to Calculate Circle Rate in Delhi
To calculate the circle rate value of a Delhi property, add the land value and the construction value. Land value = plot area in sq m × the category land rate × the use factor. Construction value = built-up area in sq m × the category construction rate × the age factor × the structure factor. Stamp duty and registration fee are then charged on this total, or on the actual sale price, whichever is higher.
The circle rate formula explained
For a flat in a group housing society, replace the two-part calculation with a single line: plinth area in sq m × the applicable flat rate for that size slab × (1.10 to 1.25 if privately built) × age factor. There is no separate land component, because the flat rate already includes the undivided share of land.
Step-by-step method
Step by step
- Identify your colony's category (A–H) using the colony finder above, or the official e-Valuation portal.
- Measure the plot area and the built-up area in square metres. Convert from square yards by multiplying by 0.83613, or from square feet by dividing by 10.7639.
- Apply the land rate for that category, multiplied by the use factor (1 residential, 2 industrial, 3 commercial).
- Apply the construction rate for that category to the built-up area, then reduce it by the age factor for the year of construction.
- Add the two to get the minimum registration value.
- Compare with your actual sale consideration and pay stamp duty on the higher figure.
Four worked examples with real rupee figures — plot, DDA flat, builder floor and commercial shop
Four fully worked examples with real rupee figures, covering the situations most Delhi buyers actually face. All four assume an MCD area, so the 1% transfer duty applies.
Example 1 — 200 sq yard plot in a Category C colony (e.g. Saket), male buyer
A 200 sq yard plot with 150 sq m of construction built in 2010, bought by a male buyer in an MCD area.
- Plot area: 200 sq yd × 0.83613167.23 sq m
- Land value: 167.23 × ₹1,59,840 × 1 (residential)₹2,67,29,319
- Construction: 150 sq m × ₹13,920 × 1.00 (built 2010)₹20,88,000
- Minimum registration value₹2,88,17,319
- Stamp duty @ 6%₹17,29,039
- MCD transfer duty @ 1%₹2,88,173
- Registration fee @ 1% + ₹100 pasting₹2,88,273
- Total registry cost₹23,05,486
Example 2 — 100 sq m DDA flat built in 1985, female buyer (age factor applies)
This example shows how much the age factor matters on an older DDA flat.
- Flat falls in the 50–100 sq m slab₹66,240 / sq m
- Base value: 100 sq m × ₹66,240₹66,24,000
- Age factor for 1985 construction× 0.80
- Minimum registration value₹52,99,200
- Stamp duty @ 4% (female buyer)₹2,11,968
- MCD transfer duty @ 1%₹52,992
- Registration fee @ 1% + ₹100 pasting₹53,092
- Total registry cost₹3,18,052
Example 3 — Builder floor in a Category B colony (e.g. Greater Kailash), joint ownership
One floor of a four-storey builder floor on a 250 sq yard plot, 180 sq m built-up, constructed in 2018. The land value is apportioned across the four floors.
- Plot area: 250 sq yd × 0.83613209.03 sq m
- Full land value: 209.03 × ₹2,45,520₹5,13,21,497
- Land share for one of four floors₹1,28,30,374
- Construction: 180 sq m × ₹17,400 × 1.00₹31,32,000
- Minimum registration value₹1,59,62,374
- Stamp duty @ 5% (joint ownership)₹7,98,119
- MCD transfer duty @ 1%₹1,59,624
- Registration fee @ 1% + ₹100 pasting₹1,59,724
- Total registry cost₹11,17,466
Example 4 — Commercial shop in a Category D area (the 3× use factor)
A 50 sq m shop on 50 sq m of land in a Category D commercial location, built in 2015. Note how the commercial use factor triples the land value.
- Land value: 50 sq m × ₹1,27,680 × 3 (commercial)₹1,91,52,000
- Construction: 50 sq m × ₹12,840 (commercial rate) × 1.00₹6,42,000
- Minimum registration value₹1,97,94,000
- Stamp duty @ 6%₹11,87,640
- MCD transfer duty @ 1%₹1,97,940
- Registration fee @ 1% + ₹100 pasting₹1,98,040
- Total registry cost₹15,83,620
Stamp Duty & Registration Charges in Delhi
Stamp duty in Delhi is 6% for a male buyer, 4% for a female buyer and 5% for joint male-female ownership, plus a 1% registration fee, a 1% MCD transfer duty on properties valued above ₹25 lakh, and a ₹100 pasting charge. That takes the realistic all-in registry cost to about 8% for a male buyer and 6% for a female buyer. Rates are lower in NDMC areas (5.5% / 3.5% / 4.5%) and a flat 3% in the Delhi Cantonment Board area. Duty is charged on the circle rate value or the sale price, whichever is higher.
| Area | Male Buyer | Female Buyer | Joint (M+F) | Registration Fee | MCD Transfer Duty |
|---|---|---|---|---|---|
| MCD area (most of Delhi) | 6% | 4% | 5% | 1% + ₹100 | 1% above ₹25 lakh |
| NDMC area | 5.5% | 3.5% | 4.5% | 1% + ₹100 | Not levied |
| Delhi Cantonment Board | 3% | 3% | 3% | 1% + ₹100 | Not levied |
| Component | Male Buyer | Female Buyer | Joint (M+F) |
|---|---|---|---|
| Stamp duty | ₹12,00,000 | ₹8,00,000 | ₹10,00,000 |
| MCD transfer duty @ 1% | ₹2,00,000 | ₹2,00,000 | ₹2,00,000 |
| Registration fee @ 1% | ₹2,00,000 | ₹2,00,000 | ₹2,00,000 |
| Pasting charge | ₹100 | ₹100 | ₹100 |
| Total registry cost | ₹16,00,100 | ₹12,00,100 | ₹14,00,100 |
| Effective rate | 8.00% | 6.00% | 7.00% |
Beyond stamp duty and the 1% registration fee, the Municipal Corporation of Delhi levies a transfer duty of 1% on every property valued above ₹25 lakh. Many online calculators and property portals omit it, which understates the cost of a ₹2 crore registry by ₹2,00,000. Reporting on the applicable rate has varied since the levy was revised, so confirm the exact figure with your Sub-Registrar office before you budget.
Why women pay less, and stamp duty on gift, lease, partition and power-of-attorney deeds
Why stamp duty is lower for women buyers in Delhi
The 2% concession for female buyers is a long-standing policy intended to encourage property ownership among women. On a ₹2 crore Delhi property it saves ₹4,00,000 outright. Registering in joint male-female names attracts 5% rather than 6% and saves ₹2,00,000 on the same transaction — a legitimate and widely used structure, provided the woman is a genuine co-owner.
Stamp duty on other Delhi deeds
| Instrument | Stamp Duty | Registration Fee |
|---|---|---|
| Sale deed / conveyance | 6% / 4% / 5% of higher of circle rate or consideration | 1% + ₹100 |
| Gift deed | Same as sale deed (concessions apply for specified relatives) | 1% + ₹100 |
| Relinquishment deed | Nominal | ₹1,000 + ₹100 pasting |
| Lease deed — up to 5 years | 2% of average annual rent | ₹1,000 + ₹100 pasting |
| Lease deed — 5 to 10 years | 3% of average annual rent | ₹1,000 + ₹100 pasting |
| General Power of Attorney | Nominal (commonly ₹50) | ₹1,000 + ₹100 pasting |
| Partition deed | 2% of the value of the separated share | ₹100 pasting |
| Will | Nil | ₹600 + ₹100 pasting |
Selling Below the Circle Rate — Tax Consequences
If a Delhi property is sold below the circle rate, both parties are taxed on the difference. The seller is deemed under Section 78 of the Income-tax Act, 2025 (formerly Section 50C of the 1961 Act) to have received the circle rate value, and pays capital gains tax on that higher figure. The buyer is taxed on the shortfall as income from other sources under Section 92 (formerly Section 56(2)(x)). A safe harbour applies — if the circle rate value does not exceed 110% of the price actually paid, neither provision is triggered.
The Income-tax Act, 2025 replaced the Income-tax Act, 1961 with effect from 1 April 2026. The provisions below are unchanged in substance, but the section numbers have moved: Section 50C is now Section 78 and Section 56(2)(x) is now Section 92. Older articles, calculators and even some professional advice still cite the 1961 numbering.
This is the part of the transaction that most buyers discover too late. Registering below circle rate is not merely disallowed at the Sub-Registrar's office — it creates an income tax liability on both sides, and the Income Tax Department receives registration data directly.
Seller's liability under Section 78, buyer's under Section 92, and the 10% safe harbour
Seller's liability under Section 78 (formerly Section 50C)
Section 78 of the Income-tax Act, 2025 provides that where the consideration received on transfer of land or a building is less than the value adopted for stamp duty purposes, the stamp duty value is deemed to be the full value of consideration for computing capital gains. If you sell a Delhi flat for ₹80 lakh when the circle rate value is ₹1 crore, your capital gains are computed on ₹1 crore, not ₹80 lakh — even though you never received the extra ₹20 lakh.
Buyer's liability under Section 92 (formerly Section 56(2)(x))
The mirror provision taxes the buyer. Where immovable property is acquired for a consideration less than the stamp duty value, and the difference exceeds the higher of ₹50,000 or 10% of the consideration, the excess is taxable in the buyer's hands as income from other sources at their slab rate. The same ₹20 lakh gap above would be added to the buyer's taxable income.
The safe harbour — and the trap in how it is usually stated
A tolerance applies to both sections, and almost every article states it backwards. The statutory test is that the stamp duty value must not exceed 110% of the consideration — not that the price must be at least 90% of the circle rate value. Those are different thresholds.
Work it through on a ₹1 crore circle rate value. The "90%" version implies a sale at ₹90,00,000 is safe. It is not: ₹1 crore is 111.1% of ₹90 lakh, which breaches the 110% ceiling. The price has to be at least ₹90,90,910 — roughly 90.91% of the circle rate value, not 90%. On a ₹1 crore property that sliver is the difference between paying nothing extra and being taxed on a ₹9.1 lakh deemed gap on both sides of the deal.
The tolerance was also raised from 105% to 110%, and tribunals have held that increase to be curative and therefore retrospective.
Both Section 78 and Section 92 allow the assessee to dispute the stamp duty valuation before the Assessing Officer, who must then refer the matter to a Departmental Valuation Officer. If the DVO's valuation is lower than the circle rate value, the lower figure is adopted. Raise this at the time of assessment, with a supporting private valuation report — not after.
This section is general information, not tax advice. Consult a chartered accountant on your specific transaction.
Circle Rate in Delhi — Frequently Asked Questions
The 25 questions Delhi buyers, sellers and investors actually ask, answered from the official notification.
What is the circle rate in Delhi in 2026?
The circle rate in Delhi in 2026 ranges from ₹23,280 per sq m in Category H to ₹7,74,000 per sq m in Category A for residential land. These rates were notified by the Department of Revenue, Government of NCT of Delhi on 23 September 2014 and remain in force — no revision to the residential or commercial categories has been notified as of August 2026.
What is the difference between circle rate and market rate in Delhi?
The circle rate is the government's minimum valuation for registering a property and changes only by notification. The market rate is what buyers and sellers actually agree and changes continuously. In most of Delhi the market rate is 30% to 200% higher than the circle rate, because circle rates have been frozen since 2014. Stamp duty is charged on whichever of the two is higher.
How is circle rate calculated in Delhi?
Add the land value and the construction value. Land value = plot area in sq m × the category land rate × the use factor (1 residential, 2 industrial, 3 commercial). Construction value = built-up area in sq m × the category construction rate × the age factor × the structure factor. For a society flat, use plinth area × the applicable flat-slab rate × the builder multiplier × the age factor.
Which colonies fall in Category A circle rate in Delhi?
Category A covers around 28 of Delhi's most premium colonies, including Vasant Vihar, Shanti Niketan, Anand Niketan, Maharani Bagh, New Friends Colony, Friends Colony East and West, Sunder Nagar, Kalindi Colony, Panchshila Park, Golf Links, Mayfair Garden, plus top-tier commercial and institutional hubs such as Nehru Place, Bhikaji Cama Place, Rajendra Place and Pragati Maidan.
What are the stamp duty and registration charges in Delhi in 2026?
Stamp duty in Delhi is 6% for a male buyer, 4% for a female buyer and 5% for joint male-female ownership, plus a 1% registration fee and a ₹100 pasting charge. On top of that the MCD levies a transfer duty of 1% on properties valued above ₹25 lakh, which most online calculators omit. The realistic all-in registry cost is therefore about 8% for a male buyer, 6% for a female buyer and 7% for joint ownership. In NDMC areas stamp duty is 5.5%, 3.5% and 4.5%; in the Delhi Cantonment Board area it is a flat 3%.
Can I buy or sell property below the circle rate in Delhi?
You can agree any price, but the property cannot be registered below the circle rate — stamp duty is always charged on the circle rate value or the sale price, whichever is higher. Selling below circle rate also triggers income tax: the seller is taxed under Section 78 of the Income-tax Act, 2025 (formerly Section 50C) on the deemed higher value, and the buyer is taxed on the shortfall under Section 92 (formerly Section 56(2)(x)), unless the circle rate value is no more than 110% of the price actually paid.
Is the 20% circle rate rebate in Delhi still applicable in 2026?
No. The 20% reduction in Delhi circle rates was a COVID-19 relief measure announced in February 2021 and extended twice. It was discontinued with effect from 1 July 2022. Several property websites still show it as current — do not apply a 20% discount to any Delhi circle rate calculation in 2026.
When were Delhi circle rates last revised?
Delhi's residential and commercial circle rates were last revised on 23 September 2014, in what is officially called the 4th revision of minimum rates for valuation of land and immovable properties. The Delhi Cabinet approved an increase of up to 20%, taking Category A from ₹6,45,000 to ₹7,74,000 per sq m. Those rates are still in force nearly twelve years later. Delhi's separate agricultural land rate schedule was revised more recently, in August 2023.
Are Delhi circle rates being revised in 2026?
A revision has been proposed but not notified. A committee constituted in 2025 found circle rates roughly 30–35% below market values and recommended an increase, a new Category A+ for ultra-premium Lutyens' addresses at around ₹10 lakh per sq m, and a statutory two-yearly review. Public consultation closed in late 2025. Until a gazette notification is issued, the 2014 rates apply.
What is the new A+ category proposed for Delhi circle rates?
The proposed Category A+ would sit above the existing Category A and cover Delhi's most expensive addresses — Amrita Shergill Marg, Prithviraj Road, Dr APJ Abdul Kalam Road, Tughlaq Road, Golf Links and Jor Bagh — at a circle rate reported at around ₹10 lakh per sq m, against market rates of ₹12–15 lakh per sq m. It is a proposal only and has not been notified.
Who decides the circle rate in Delhi?
The Department of Revenue, Government of NCT of Delhi notifies circle rates. Rates are proposed by a committee headed by the Divisional Commissioner, opened for public objections, and notified by the Lieutenant Governor. The colony categorisation A to H is adopted from the MCD's Municipal Valuation Committee list used for property tax, which covers roughly 2,600 colonies.
How often are circle rates revised in Delhi?
There is no fixed schedule. Since the system was introduced in July 2007 there have been four revisions — the last in September 2014. That is an average of roughly one revision every four years, but the current gap has run to almost twelve. One of the 2025 proposals is to make a review mandatory every two years.
Where can I check the official circle rate for my colony in Delhi?
Use the Delhi Government's official e-Valuation portal at eval.delhigovt.nic.in. Select your Sub-Registrar office, then your locality, then the deed type, enter the captcha and submit. It returns the government-computed minimum valuation for that address. The colony finder on this page gives you the category and rate instantly, but the portal is the authoritative source for a live transaction.
What is the circle rate for flats in Delhi?
Flats are not valued by colony category. DDA, CGHS and government flats are valued at ₹50,400 per sq m for flats up to 30 sq m, ₹54,480 for 30–50 sq m, ₹66,240 for 50–100 sq m, ₹76,200 above 100 sq m and ₹87,840 for multi-storey blocks of four floors or more. Private builder flats carry a multiplier of 1.10 to 1.25, taking the top rate to ₹1,09,800 per sq m.
What is the circle rate for DDA flats versus private builder flats?
A DDA or co-operative society flat uses the base plinth-area rate. A private builder flat of the same size attracts a multiplier — 1.10 up to 30 sq m, 1.15 for 30–50 sq m, 1.20 for 50–100 sq m and 1.25 above 100 sq m or for multi-storey blocks. A 90 sq m DDA flat is valued at ₹59,61,600, while an identical private builder flat is valued at ₹71,53,920.
How does the age of a building change its circle rate valuation in Delhi?
The age factor applies to the construction value only, never to the land. It is 1.00 for construction after 2000, 0.90 for 1990–2000, 0.80 for 1980–1989, 0.70 for 1970–1979, 0.60 for 1960–1969 and 0.50 for anything built before 1960. This is why an old bungalow in a Category A colony still registers at a very high value — the land component does not depreciate.
What is the use factor in Delhi circle rates?
The use factor multiplies the land rate according to how the property is used: 1 for residential and public purpose, 2 for industrial and public utility such as private schools and hospitals, and 3 for commercial. A Category A commercial plot is therefore valued at ₹23,22,000 per sq m of land against ₹7,74,000 for residential.
Is circle rate the same as ready reckoner rate, collector rate or guidance value?
Yes — they are the same instrument under different regional names. Delhi, Haryana and Punjab use circle rate or collector rate, Maharashtra uses ready reckoner rate, Karnataka and Tamil Nadu use guidance value or guideline value, and Uttar Pradesh uses DM circle rate. In Delhi the official term is 'minimum rate for valuation of land and immovable property'.
Can the circle rate be higher than the market rate in Delhi?
Yes. It happens in slow-moving outer-Delhi pockets, litigation-affected properties, and commercial units where the 3× use factor pushes the assessment above what the unit will fetch. You must still pay stamp duty on the circle rate, but you can apply to the Collector of Stamps under Section 47-A of the Indian Stamp Act for a valuation review, and dispute the valuation before your Assessing Officer for income tax purposes.
What tax do I pay if I sell property below the circle rate in Delhi?
Under Section 78 of the Income-tax Act, 2025 — the provision that replaced Section 50C of the 1961 Act from 1 April 2026 — the circle rate value is deemed to be your full sale consideration for computing capital gains. If you sell for ₹80 lakh when the circle rate value is ₹1 crore, capital gains are computed on ₹1 crore. A safe harbour applies — if the circle rate value does not exceed 110% of the price paid, the actual price is accepted. Note this is roughly 90.91% of the circle rate value, not 90%; most articles state it wrongly.
Does the buyer pay tax if a property is bought below circle rate?
Yes. Under Section 92 of the Income-tax Act, 2025 — formerly Section 56(2)(x) — where the circle rate value exceeds 110% of the consideration (and the gap is more than ₹50,000), the entire excess is taxable in the buyer's hands as income from other sources at their applicable slab rate. Both the buyer and the seller are therefore taxed on the same gap.
Does the circle rate affect my home loan amount in Delhi?
Indirectly. Banks lend against their own valuation and the agreement value, not the circle rate. But the circle rate sets a floor on your registered value and therefore on your stamp duty outlay, which most lenders will not finance. It also fixes your recorded cost of acquisition, which determines your capital gains liability when you eventually sell.
Which area has the highest circle rate in Delhi?
Category A colonies carry the highest circle rate at ₹7,74,000 per sq m of residential land — around ₹71,907 per sq ft or ₹6,47,163 per square yard. These include Vasant Vihar, Shanti Niketan, Anand Niketan, Maharani Bagh, Golf Links and New Friends Colony. Under the pending proposal, a new A+ category for Lutyens' Delhi would exceed this.
Which area has the lowest circle rate in Delhi?
Category H carries the lowest circle rate at ₹23,280 per sq m — around ₹2,163 per sq ft. Category H covers roughly 204 colonies, mostly rural village abadi areas, Lal Dora pockets and unregularised settlements in outer Delhi such as parts of Narela, Bawana, Alipur and the Najafgarh rural belt.
What is the circle rate in Dwarka, Rohini and Janakpuri?
Dwarka and Janakpuri fall largely in Category D at ₹1,27,680 per sq m (₹11,862 per sq ft). Rohini falls largely in Category E at ₹70,080 per sq m (₹6,511 per sq ft). Individual sectors and blocks within a large area are sometimes categorised differently, and published lists occasionally disagree, so use the colony finder on this page for your specific block and confirm on the official e-Valuation portal before you register.
More on Delhi Circle Rates
Circle rate vs market rate in Delhi — why the gap is 30–200%
The circle rate is the government's minimum valuation, revised only by notification. The market rate is what buyers and sellers actually agree, and it changes continuously. In most of Delhi the market rate sits 30% to 200% above the circle rate — in prime south Delhi the gap is widest, while in some outer and slow-moving pockets the circle rate can exceed the market rate.
| Circle Rate | Market Rate | |
|---|---|---|
| Who sets it | Department of Revenue, Govt of NCT of Delhi | Buyers and sellers; no authority involved |
| How often it changes | Only on notification — last changed 23 Sep 2014 | Continuously, with demand and supply |
| What it is used for | Stamp duty, registration fee, income tax valuation | The actual transaction price |
| Legally binding? | Yes — property cannot be registered below it | No — freely negotiated |
| Typical Delhi position | Generally lower | Generally 30–200% higher |
| Basis | Colony category A–H plus fixed multipliers | Location, condition, floor, demand, amenities, timing |
Why market rates in Delhi are far above circle rates
Delhi's circle rates have been frozen since September 2014 while market prices have moved substantially, particularly in south and central Delhi. That freeze is precisely why the 2025 review committee was constituted — official assessments put current circle rates roughly 30–35% below prevailing market values, and considerably further below in the Lutyens' belt, where market rates of ₹12–15 lakh per sq m sit against a Category A circle rate of ₹7.74 lakh.
Can the circle rate be higher than the market rate?
Yes, and it happens in Delhi more often than most buyers expect. In pockets where prices have stagnated — some outer-Delhi resettlement colonies, litigation-affected properties, or commercial units where the 3× use factor pushes the assessment well above what the unit will actually fetch — the circle rate can exceed the achievable sale price. In that situation you must still pay stamp duty on the circle rate. You may apply to the Sub-Registrar or the Collector of Stamps under Section 47-A of the Indian Stamp Act for a valuation review, though the outcome is discretionary.
How to check the official circle rate online on the Delhi e-Valuation portal
To check the official circle rate for any Delhi property, use the Delhi Government's e-Valuation portal at eval.delhigovt.nic.in. Select your Sub-Registrar office, then your locality, then the deed type, enter the captcha, and the portal returns the government-computed valuation for that address. It is the only authoritative source.
Step by step on the official portal
- Open eval.delhigovt.nic.in.
- Select the Sub Registrar office for your district.
- Select your locality or colony from the dependent dropdown.
- Choose the deed name (for example, Sale Deed) and the sub-deed name.
- Enter the visual code (captcha) and submit.
- Enter the property particulars — plot area, built-up area, year of construction, use — and the portal returns the minimum valuation and duty payable.
Where to download the official Delhi circle rate notification
The operative notification is the 4th revision of minimum rates for valuation of land and immovable properties, dated 23 September 2014, published by the Department of Revenue at revenue.delhi.gov.in. The underlying methodology — use factors, age factors, structure factors and flat slabs — is set out in Notification No. 3548 dated 18 July 2007.
The older DORIS portal (doris.delhigovt.nic.in) now carries a banner stating that all Sub-Registrar offices have migrated to the NGDRS portal and are no longer active in DORIS. Use it for deed search and e-search only; for valuation, use the e-Valuation portal above.
What affects Delhi circle rates, and how they influence home loans and resale
Locality category
- The A–H classification is the single biggest determinant — a 33× difference between Category A and Category H land.
- Categories are inherited from the MCD's Municipal Valuation Committee list used for property tax.
Property use
- Commercial use triples the land component; industrial and public utility double it.
- Converting a residential property to commercial use materially raises the registration value.
Property type
- Plots and builder floors use land plus construction; society flats use the plinth-area schedule.
- Private builder flats carry a 1.10–1.25 multiplier over DDA flats.
Age and construction quality
- Construction value falls up to 50% for pre-1960 buildings.
- Semi-pucca and kutcha structures are discounted in Categories G and H.
Infrastructure and metro
- Metro corridors, expressways and civic upgrades push market rates up quickly — but circle rates only move on notification.
- This lag is why the Delhi gap between circle and market rate has widened since 2014.
Government policy
- Rate revisions, temporary rebates and category reclassification are all policy decisions.
- The pending 2026 revision, if notified, would raise registration costs across the board.
How circle rates affect home loans and resale
Banks sanction home loans against the lower of the market valuation and the agreement value, but the registered value drives your on-paper cost of acquisition. A property registered at the circle rate rather than the true price leaves you with a lower recorded cost base, which raises your capital gains liability when you sell. Registering at the full transacted value costs more in stamp duty today and usually saves more in tax later.
Delhi vs Noida, Ghaziabad, Gurugram and Faridabad — NCR comparison
Delhi's circle rates are the highest in the NCR at the top end — ₹7,74,000 per sq m in Category A — but they are also the most out of date, unchanged since 2014. Noida and Greater Noida revised rates in 2025 after a nine-year gap, Gurugram revises far more frequently, and Ghaziabad's rates have also been largely static.
| City | Notifying Authority | Last Major Revision | Typical Cadence |
|---|---|---|---|
| Delhi | Dept of Revenue, GNCT of Delhi | September 2014 (residential & commercial); August 2023 (agricultural land) | Irregular — 4 revisions since 2007 |
| Noida & Greater Noida | DM Gautam Buddh Nagar / IGRS UP | 2025 (first significant hike in ~9 years) | Nominally annual from 1 April |
| Ghaziabad | DM Ghaziabad / IGRS UP | Largely unchanged since 2014 | Nominally annual, in practice rare |
| Gurugram | Deputy Commissioner, Gurugram | Revised frequently, most recently 2025 | Annual, sometimes twice yearly |
| Faridabad | Deputy Commissioner, Faridabad | 2025 | Annual |
If you are comparing an investment across the NCR, remember that a low circle rate is not a bargain — it only lowers your stamp duty. It also lowers your recorded cost of acquisition, and in Delhi's case it signals a rate revision that has been deferred for over a decade and could land at any time.
Detailed pages for circle rate in Noida and circle rate in Ghaziabad are published separately on Prateek Group.
Buying or Selling Property in Delhi?
Prateek Group has been advising buyers and sellers across Delhi NCR for over two decades. Tell us the property you are considering and we will send you a free circle rate assessment, the current market range for that colony, and your total registry cost — usually within one working day.
We respond within one working day. Your details are never shared with third parties.Official sources and disclaimer
Every figure on this page is transcribed from the following primary sources. Where widely-published third-party figures disagree with the notification, the notification has been followed.
- Department of Revenue, GNCT of Delhi — 4th revision of minimum rates (circle rates), 23 September 2014
- Notification No. F.2(12)/Fin.(E.I)/Part File/Vol.1(ii)/3548 dated 18 July 2007 — valuation methodology, use factors, age factors and flat slabs (PDF)
- Department of Revenue — stamp duty and registration charges for property in Delhi
- Delhi e-Valuation portal — official property valuation calculator
- Department of Revenue — public notifications (monitored daily for rate revisions)
Disclaimer. This page is provided for general information. Circle rate figures are transcribed from government notifications and verified against the official portal, but Prateek Group is not a government body and cannot guarantee that a Sub-Registrar will adopt the same valuation. Confirm the applicable rate on eval.delhigovt.nic.in and take professional advice before executing a sale deed. Nothing here is tax or legal advice.