The circle rate (officially the Collector’s minimum value, published as the district rate list) is the floor for the value on which stamp duty is paid. Whatever price appears in a sale deed, duty is charged on the higher of that price and the circle-rate value. On the Yamuna Expressway belt, where prices have moved quickly since the airport opened, understanding the rate list saves both money and trouble.

Key facts at a glance

  • Stamp duty is charged on the higher of the deed price and the circle-rate value
  • Rate lists are published by district and sub-registrar office on igrsup.gov.in, under “मूल्यांकन सूची”
  • Gautam Buddh Nagar is still on its 2019 list: a revision was proposed in March 2025, but we found no final list published as of 30 September 2026
  • Aligarh, Bulandshahr, Mathura and Agra all revised their rates in 2025
  • Undervaluing a deed can lead to a demand for the shortfall, a penalty of up to four times the deficit, and interest

How to find the circle rate for a village

  1. Go to igrsup.gov.in, the UP Stamp and Registration Department’s site, and enter the home page.
  2. Open “मूल्यांकन सूची” from the menu. This opens the page “मूल्यांकन सूची विवरण”.
  3. Select the district under “जनपद” and the sub-registrar office under “उप निबंधक कार्यालय”, fill in the captcha, and click “मूल्यांकन सूची देखें”.
  4. Find the village or locality in the list and read the rate for the right category of land.

The rate list is organised by sub-registrar office, not by tehsil, so pick the office where the deed will be registered:

DistrictSub-registrar offices
Gautam Buddh NagarJewar, Dadri, Noida I, II and III, Sadar Greater Noida
BulandshahrSadar I and II, Anupshahr, Khurja, Sikandrabad, Syana, Shikarpur, Dibai
AligarhSadar I, II and III, Atrauli, Iglas, Khair, Gabhana
HathrasSadar, Sadabad, Sasni, Sikandra Rao
MathuraSadar I and II, Chhata, Mahavan, Mant
AgraSadar I–V, Etmadpur, Kiraoli, Kheragarh, Fatehabad, Bah

District websites also publish rate lists, Gautam Buddh Nagar’s are under “Rate List” on gbnagar.nic.in.

Once you have the value, the official stamp duty calculator gives the duty and fee for your village. See our guide to stamp duty and registry in UP.

How the rate list values land: the Jewar example

The Jewar sub-registrar’s list currently published by the district (effective 8 August 2019) shows how rate lists are structured. For each village or locality it gives:

  • Non-agricultural land in rupees per sq m, with separate rates for land on a road and land away from a road;
  • Commercial land and construction in rupees per sq m; and
  • Agricultural land in lakh rupees per hectare, with three rates, on a road, adjoining the abadi (settlement), and general.

Which khasras count as “on a road” or “adjoining the abadi” is set out in lists attached to the rate list, and a “road” means a tarred or cemented link road. Plots facing a park or green belt, or bordering more than one road, carry a 5% addition (10% if both apply).

YEIDA plots have their own rates

The same list sets separate basic values for property developed or allotted by YEIDA:

YEIDA property (Jewar list, 2019)Basic value (₹ per sq m)
Residential plot developed by the Authority16,000
Plot developed by a developer on Authority-allotted land20,000
Flat / apartment24,500
Plot allotted to farmers in lieu of acquired land7,500
Group housing17,500
Commercial30,500
Industrial (up to 4,000 sq m)8,200

The list’s own instructions say stamp duty is paid on the higher of the list rate and the relevant authority’s rate. With YEIDA’s recent scheme rate at ₹36,260 per sq m, the authority rate will usually be the higher figure on a YEIDA plot.

These are 2019 figures. They are what the district had published as the final Jewar list at the time of writing, but a revision is pending. Always check the list for the date of your deed.

Recent revisions across the belt

DistrictLatest position
Gautam Buddh NagarDraft revision proposed in March 2025 (objections invited until 5 April 2025); reported in August 2026 as still under review. Last final list: 2019
AligarhRevised by up to 60%, effective 15 April 2025, the largest rises in areas adjoining Jewar
BulandshahrRevised by 2–20%, effective 19 August 2025
AgraRevised by up to 40% in August 2025, the first revision in eight years
MathuraFinal list published in November 2025; urban rates up more than 10%, rural about 5%
HathrasWe found no report of a 2025–26 revision; check the current list

Under Rule 4 of the UP Stamp (Valuation of Property) Rules, 1997, the Collector fixes minimum values, as far as possible every two years, and may revise them in between; the list must be displayed at each registration office.

What happens if a deed is undervalued

Under Section 47-A of the Indian Stamp Act as it applies in Uttar Pradesh:

  • If the value in a deed is below the minimum value, the sub-registrar asks for the shortfall in duty before registration; if it is not paid, the deed is referred to the Collector.
  • The Collector can also examine a registered deed on his own motion within four years (eight with state permission).
  • The penalty can be up to four times the deficit, with interest at 1.5% a month from the date of execution.

The Supreme Court has confirmed that market value is taken as on the date the deed is executed. Recording a price below the circle rate does not save duty. It creates a liability that can surface years later.

Common questions

On igrsup.gov.in, open “मूल्यांकन सूची”, select Gautam Buddh Nagar and the Jewar sub-registrar office, fill in the captcha and view the list. The district also publishes rate lists on gbnagar.nic.in under “Rate List”.

A revision was proposed in March 2025 and objections were invited, but as of 30 September 2026 we found no final list published on the district website; the last final list is from 2019. Check the current list before registering.

On whichever is higher. For YEIDA-allotted property, the rate list says duty is paid on the higher of the list rate and the authority’s rate.

In lakh rupees per hectare. The Jewar list gives three rates for each village: land on a road, land adjoining the settlement, and general agricultural land.

Under Section 47-A as it applies in UP, the shortfall in duty is recovered, with a penalty of up to four times the deficit and interest at 1.5% a month from the date of execution.

Please verify before you commit. Circle rates are revised by district order. The rate list in force on the date of your deed, and the sub-registrar’s office, are the authority on the value used.

Want the numbers checked before registry? Talk to our team.