Buyer guide
Circle rate and stamp duty in Uttar Pradesh
Quick answer
The circle rate is the minimum value per unit the district sets for land in each area. In Uttar Pradesh, stamp duty is charged on the higher of the agreed price and the circle-rate value, plus a registration fee. Find your village's circle rate on IGRSUP. We have not yet confirmed the current duty rate from IGRSUP.
| Stamp duty rate | Data not yet verified |
|---|---|
| Registration fee | Data not yet verified |
| Registration fee cap | Data not yet verified |
| Concession for women buyers | Data not yet verified |
Last updated: · Reviewed by Editorial team · Sources
How is the duty calculated?
- Find the circle rate for the plot’s category on IGRSUP.
- Multiply by the area to get the circle-rate value.
- Take the higher of that and the agreed price.
- Apply the stamp duty rate (Data not yet verified) and add the registration fee (Data not yet verified).
A stamp duty calculator will be added once the rates are confirmed.
Why do circle rates matter near the expressway?
Compensation for acquired land is linked to official rates, and the duty you pay depends on them. A seller’s claim about “expressway rates” means nothing at registration: the circle rate and the deed price do.
Related: how to sell agricultural land.
Frequently asked questions
Who sets the circle rate?
The district administration under the Collector sets circle rates for each area and land type, and revises them from time to time. Rates differ between agricultural land, residential land and land along main roads, so check the exact category.
Where do I find the circle rate for a village?
On IGRSUP, the Stamp and Registration Department's portal, which publishes district rate lists. Choose the district, tehsil and village. If the list is unclear, the sub-registrar office can confirm the rate for your plot.
Is stamp duty charged on the circle rate or the sale price?
On whichever is higher. If you agree a price below the circle-rate value, you still pay duty on the circle-rate value. If you agree a higher price, duty is on the price.
Why does this site not show the stamp duty percentage?
We publish rates only after confirming them from IGRSUP with a date. Until then the figure shows as not yet verified. Rates, concessions and fees change, so always check the portal before registration.
Sources
- Stamp and Registration Department, Uttar Pradesh: IGRSUP: registration, circle rates and stamp duty · not yet checked by our editors
- Government of Uttar Pradesh: Indian Stamp Act, 1899, as applied in Uttar Pradesh (exact article not yet recorded) · not yet checked by our editors