Haryana's 2026-27 collector rates: what they do to your stamp duty and income tax

Rules and rates as of 12 October 2026.

What changed

Haryana's collector rates for 2026-27, the minimum values at which property can be registered, have applied since 1 April 2026 and run to 31 March 2027. Districts publish them tehsil by tehsil. Jhajjar district's official website, for example, lists its new schedules for Jhajjar, Bahadurgarh, Badli, Beri, Matanhail and Salhawas as valid "01-04-26 to 31-03-27". The previous set had applied only from 1 August 2025.

Gurugram and Faridabad have also posted final lists for 2026-27 on their district websites. Our reader could not open those pages, so we do not quote sector-wise figures here. Press reports of Gurugram increases above 50% come from brokers and portals, not the schedules, and we have not checked them. If you are buying in Gurugram or Faridabad, get the rate for your sector from the tehsil's 2026-27 list or from the sub-registrar.

Delhi sets its circle rates separately, through its revenue department. That department's website would not load for us, so check the current rate for your colony's category there.

Why the collector rate matters even if your price is higher

Stamp duty is charged on the higher of the price in the deed and the value worked out at the collector rate. Haryana fixes these minimum values through evaluation committees in each district, and the CAG's 2025 audit of the state's revenue describes that system. Under section 47-A of the Indian Stamp Act as it applies in Haryana, a registering officer who thinks the value has been understated can refer the deed to the Collector, who then fixes the value and the duty. In practice, if your agreed price is below the collector-rate value, you pay duty on the collector-rate value.

The tax rules that use the same number

The Income-tax Act, 2025 has applied since 1 April 2026. It keeps the old rules that treat the stamp duty value as the real price. The section numbers are new.

• Seller, property held as a capital asset: section 78 (this rule was section 50C in the 1961 Act). If the price is below the stamp duty value, the stamp duty value counts as the sale price for capital gains. It does not apply if the stamp duty value is no more than 110% of the price.
• Seller, property held as stock (a builder): section 53 (formerly 43CA). The same rule and the same 110% band apply when working out business profit.
• Buyer: section 92(2)(m) (formerly 56(2)(x)). If the stamp duty value is higher than what you paid by more than ₹50,000 or 10% of the price, whichever is higher, the whole difference is taxed as your income from other sources.

Both sections 78 and 92 have the same exception for deals agreed earlier. Suppose you signed the agreement before the new rates took effect, registered the deed after 1 April, and paid at least part of the price by a specified banking or online mode on or before the agreement date. Then the stamp duty value on the date of the agreement is used. That matters now, because many deals agreed under the 2025-26 rates are being registered under the 2026-27 rates.

Worked example: a flat priced below the collector-rate value

Assume a resale flat in an urban Haryana area, agreed at ₹1.20 crore. At the 2026-27 collector rate, the same flat is valued at ₹1.40 crore. We use 7% stamp duty to show the effect, but check the current rate with the sub-registrar. We also assume the seller's gain is long-term.

• Stamp duty: it is charged on ₹1.40 crore. 7% × ₹1,40,00,000 = ₹9,80,000. On the agreed price it would have been 7% × ₹1,20,00,000 = ₹8,40,000. The low price costs the buyer ₹1,40,000 more than it seems to.
• Seller (section 78): ₹1.40 crore ÷ ₹1.20 crore = 116.67%, which is above 110%. So the sale price for capital gains becomes ₹1.40 crore, and the gain rises by ₹20,00,000. At the 12.5% long-term rate in section 197, that is ₹20,00,000 × 12.5% = ₹2,50,000 more tax, before surcharge and cess.
• Buyer (section 92): the difference is ₹20,00,000. The limit is the higher of ₹50,000 and 10% × ₹1,20,00,000 = ₹12,00,000. Because ₹20,00,000 is above ₹12,00,000, the whole ₹20,00,000 is added to the buyer's income. At an illustrative 30% slab, that is ₹6,00,000 of tax, before cess.

Now change one number. If the agreed price were ₹1.30 crore, the stamp duty value would be 107.69% of it, inside the 110% band. The difference, ₹10,00,000, would be below the ₹13,00,000 limit. Neither side would face a tax adjustment. Stamp duty, however, would still be charged on ₹1.40 crore.

Agreed price	Collector-rate value	Stamp duty at 7%	Seller's deemed price	Added to buyer's income
₹1.20 crore	₹1.40 crore	₹9,80,000	₹1.40 crore	₹20,00,000
₹1.30 crore	₹1.40 crore	₹9,80,000	₹1.30 crore	Nil

If you think the collector rate is too high

Under section 78, a seller who says the stamp duty value is above the flat's fair market value can ask that it go to a Valuation Officer. This is only possible if the stamp value has not already been disputed in an appeal or another forum. If the officer's value comes out higher than the stamp duty value, the stamp duty value still applies. Disputes over stamp duty itself go through the state's Collector process. Both are jobs for a chartered accountant or property lawyer.