Common Schedule of Plinth Area Rates for the Valuation of Buildings for Rental Calculation Purpose by PWD and for the Purpose of Collection of Stamp Duty by Registration Department during the Year 2025-2026

What the schedule does

The Common Schedule of Plinth Area Rates issued by the Government of Tamil Nadu Public Works Department sets rates per square metre for valuing different types of buildings. The valuation is used for calculating rent by the Public Works Department and for collecting stamp duty by the Registration Department. Proceedings No. HDO (B) / 65325 / 2001 dated 7 August 2025 approves the rates for use from 16 August 2025 to 15 August 2026.

The rates apply across Tamil Nadu and cover building value based on plinth area. The cost of land is excluded.

Who may be affected

The Common Schedule of Plinth Area Rates may affect owners whose private buildings are rented or considered for rent by government offices. It may also affect property buyers, sellers and professionals where the Registration Department uses building valuation for stamp duty collection.

The schedule was circulated to Public Works Department engineering officers and Registration Department officials, including the Inspector General of Registration, district registrars and sub-registrars.

Main provisions

The approved schedule:

• Classifies buildings by construction, including several classes of load bearing structures and reinforced cement concrete framed structures.
• Includes godowns, older buildings using mud mortar and country wood, thatched or tiled roofs, garages, miscellaneous items, external and internal services, and electrical items.
• Defines a load bearing structure as one where stone or brick masonry walls carry slab loads without reinforced cement concrete or steel columns.
• Defines a framed structure as one where reinforced cement concrete or steel columns and beams carry slab loads.
• Allows rates for items not covered in the schedule to be taken from the approved Common Schedule of Rates for 2025-2026 or approved plinth area rates for rough cost estimates for building schemes for that year.

Location based additions

For rates listed under items I to XV, the Common Schedule of Plinth Area Rates requires additions of:

• 20 per cent within Chennai Corporation limits and the belt extending 32 kilometres around those limits.
• 15 per cent within Coimbatore, Erode and Tiruppur Corporation limits.
• 10 per cent within the listed Corporation limits of Trichy, Madurai, Salem, Tirunelveli, Thoothukudi, Vellore, Thanjavur, Dindigul, Nagercoil, Hosur and Avadi.
• 5 per cent within all municipal limits.
• 10 per cent for buildings in the Nilgiris, Kodaikanal and Yercaud hills.