Circle Rate in Himachal Pradesh 2026
Himachal Pradesh's official government property valuation — the rate stamp duty is actually charged on (also called Collector rate, Government rate) — how to look it up for Shimla and Manali, and what changed in the latest revision.
What is the circle rate?
The circle rate is the minimum value at which a property can be registered in Himachal Pradesh, notified locality-by- locality by the Revenue Department, Government of Himachal Pradesh — rates fixed district-wise by the Collector/Deputy Commissioner on recommendations of Sub-Divisional Magistrates. When you register a sale deed, the sub-registrar compares your declared price against this rate and charges stamp duty on the higher of the two. Stamp duty (6% up to ₹50 lakh, 8% above; concessional slab for women) is charged on the higher of the circle rate value or the declared consideration.
Himachal Pradesh specifics: Section 118 of the HP Tenancy and Land Reforms Act restricts non-Himachalis from buying agricultural land, and the 2025 stamp amendment taxes such permitted purchases at a flat 12%. The 7.5% revision cap is a structural quirk keeping circle rates far below market.
Check the official rate for your locality
Himachal Pradesh publishes rates on NGDRS Himachal Pradesh — Public Circle Rates. Select your district, area/village and property type to see the notified value per sq metre or sq ft.
Open NGDRS Himachal Pradesh — Public Circle RatesVillage-wise circle rate documents are also published on district NIC sites (e.g., hpshimla.nic.in, hpkangra.nic.in). Portal, authority and the district-wise mechanism are corroborated. Unverified: the exact last-revision year per district and the precise legal source of the 7.5% cap.
Latest revision
No single statewide revision date — rates are revised district-by-district, and several districts have not revised for around five years as of 2025-26 reports. Press reporting describes a 'circle rate paralysis': official rates in areas like Palampur/Dharamsala/Kangra at ₹25-35 lakh per kanal versus market prices of ₹95 lakh-1.5 crore, with a cap of 7.5% per revision limiting how fast rates catch up. Separately, the Indian Stamp (HP Amendment) Act 2025 imposed a uniform 12% stamp duty on non-agriculturists acquiring land under Section 118 (effective 26 March 2025).
How stamp duty uses this rate in Himachal Pradesh
Suppose you agree to buy a flat in Shimla for ₹65,00,000, but the notified government value of that flat works out to ₹70,00,000. Stamp duty is charged on ₹70,00,000 — the higher figure — at 8%, i.e. about ₹5,60,000, plus registration charges. Declaring a lower price in the deed does not reduce the duty.
The same government value also drives income tax: under Section 50C the seller's capital gains are computed as if they received at least this value, the buyer pays tax on the shortfall under Section 56(2)(x) if the price is more than 10% below it, and the buyer's 1% TDS is deducted on the higher value too. This is why lenders, buyers and sellers all check the circle rate before fixing a deal price.
Frequently asked questions
What is the circle rate in Himachal Pradesh?+
It is the minimum property value fixed by the Revenue Department, Government of Himachal Pradesh — rates fixed district-wise by the Collector/Deputy Commissioner on recommendations of Sub-Divisional Magistrates for each locality, and it is the floor on which stamp duty and registration charges are computed in Himachal Pradesh. The same rate is also called Collector rate, Government rate.
How do I check the circle rate for my area?+
Use the official NGDRS Himachal Pradesh — Public Circle Rates portal (https://ngdrshp.gov.in/NGDRS_HP_LIVE/MISReports/rpt_publiccirclerates). Select your district, sub-registrar office or village/locality, and property type to see the notified rate. Village-wise circle rate documents are also published on district NIC sites (e.g., hpshimla.nic.in, hpkangra.nic.in). Portal, authority and the district-wise mechanism are corroborated. Unverified: the exact last-revision year per district and the precise legal source of the 7.5% cap.
When was the circle rate last revised in Himachal Pradesh?+
No single statewide revision date — rates are revised district-by-district, and several districts have not revised for around five years as of 2025-26 reports. Press reporting describes a 'circle rate paralysis': official rates in areas like Palampur/Dharamsala/Kangra at ₹25-35 lakh per kanal versus market prices of ₹95 lakh-1.5 crore, with a cap of 7.5% per revision limiting how fast rates catch up. Separately, the Indian Stamp (HP Amendment) Act 2025 imposed a uniform 12% stamp duty on non-agriculturists acquiring land under Section 118 (effective 26 March 2025).
What happens if I buy a property below the circle rate?+
Stamp duty is still charged on the government value — you cannot save duty by declaring a lower price. There is also an income-tax hit on both sides: if the declared price is more than 10% below the government value, Section 50C taxes the seller as if they sold at that value, and Section 56(2)(x) taxes the buyer on the difference as "income from other sources".
Is the circle rate the same as the market rate?+
No. The market rate is what buyers actually pay; the government rate is an administrative floor for duty collection. In prime areas the market price usually runs well above the government rate; occasionally (after a sharp correction) the government rate can be higher than market, which inflates the duty payable.
Sources
- NGDRS HP public circle rates (official)
- Tribune — Circle rate paralysis in Himachal
- Shimla district — circle rates (official)
Verified 2026-07. Rates are revised by government notification — always confirm the current notified value with the official portal or sub-registrar before a transaction.