Property · state taxes
Stamp Duty and Registration Charges 2026: 14 States Compared
Stamp duty is a state tax on the sale deed, typically 4% to 9% of the higher of your purchase price and the government's circle rate; registration charges (usually 1%) come on top. The buyer pays both, at the time the deed is registered: the sub-registrar will not register the transfer without proof of payment. Because it is state law, the rate, the concession for women buyers and the extras (metro cess, transfer duty, labour cess) all depend on where the property sits.
Start here
Every major state's rates
Base duty, the women's concession where one exists, registration charges and metro-cess quirks for 14 states, each linked to its official portal.
MethodHow the amount is computed
The higher-of rule between your deal price and the circle rate, and the income-tax trap when you buy below it.
ExampleA ₹80,00,000 Mumbai flat, step by step
Stamp duty, metro cess and capped registration for a woman buyer, computed line by line from the rate table.
The reference table
Stamp duty and registration charges by state
| State | Base stamp duty | Women buyers | Registration | Notes | Verify at |
|---|---|---|---|---|---|
| Maharashtra † | 6% in Mumbai (5% duty + 1% metro cess); 7% in most other municipal areas | 1% lower on residential property (Mumbai: 5% all-in) | 1%, capped at ₹30,000 for properties above ₹30 lakh | Duty applies on the higher of the agreement value and the ready reckoner (circle) rate. Metro cess also applies in Pune, Thane and Nagpur. | IGR Maharashtra |
| Delhi † | 6% | 4% for women; 5% for joint man-woman ownership | 1% | Charged on the higher of the deal value and the category-based circle rate (categories A to H by locality). | DORIS Delhi |
| Karnataka † | 5% above ₹45 lakh (3% for ₹21-45 lakh; 2% below ₹21 lakh) | None | 1% | Add surcharge and cess on the duty (about 0.6% extra in urban areas). Floor value is the 'guidance value' on Kaveri. | Kaveri Online Services |
| Tamil Nadu † | 7% | None | 4% (2% for some instrument types) | One of the costliest states all-in (up to 11%). Duty applies on the higher of consideration and the guideline value on TNREGINET. | TNREGINET |
| Telangana † | 4% + 1.5% transfer duty | None | 0.5% | The three charges (duty, transfer duty, registration) total about 6%. Floor is the sub-registrar market value. | Telangana Registration & Stamps |
| Andhra Pradesh † | 5% + 1.5% transfer duty | None | 1% | About 7.5% all-in on sale deeds. Market value certified by the sub-registrar sets the floor. | AP Registration & Stamps |
| Uttar Pradesh † | 7% | 1% rebate for women, only on the first ₹10 lakh of value (max saving ₹10,000) | 1% | Duty applies on the higher of consideration and the DM circle rate. Family-transfer deeds enjoy concessional flat duties. | IGRS UP |
| West Bengal † | 6% up to ₹1 crore; 7% above (urban areas) | None | 1.1% | Panchayat (rural) areas run about 1% lower. Charged on the higher of consideration and the assessed market value. | WB Registration |
| Gujarat † | 4.9% (3.5% basic + 40% surcharge) | No duty concession, but women are exempt from the 1% registration fee | 1% (nil for women buyers) | Jantri (ready reckoner) value sets the floor; Jantri rates were revised sharply in 2023. | Garvi Gujarat |
| Madhya Pradesh † | 7.5% (including municipal and janpad duties) | None notified state-wide; check current SAMPADA notifications | 3% | Among the costliest states all-in (about 10.5%). E-registration runs on the SAMPADA portal. | SAMPADA (MP IGR) |
| Rajasthan † | 6% + 20% labour cess on the duty (7.2% effective) | 5% + cess (6% effective) for women; lower still for SC/ST and disabled buyers | 1% | DLC (district-level committee) rates set the floor value; e-registration via Epanjiyan. | Epanjiyan Rajasthan |
| Haryana † | 7% in urban areas; 5% in rural areas | 5% urban / 3% rural for women; 6% / 4% for joint ownership | Slab-based, up to a ₹50,000 cap | Collector (circle) rates set the floor; registration runs through Jamabandi. | Jamabandi Haryana |
| Punjab † | 7% (including social security cess) | 5% for women; 6% for joint man-woman ownership | 1% | Urban properties attract an extra 1% social infrastructure cess in some municipal areas; collector rates set the floor. | Punjab Revenue |
| Kerala † | 8% | None | 2% | 10% all-in, the highest headline burden among large states. Fair value notified per survey number sets the floor. | Kerala Registration |
† Pending CA verification against the state registration portal linked in the row. Headline rates are for residential sale deeds in urban areas; rural rates, additional local cesses and instrument-specific schedules vary within a state.
The method
How stamp duty is calculated: your price vs the circle rate
Duty is never simply a percentage of what you paid. Every state maintains a government floor value for property, published locality by locality, and the duty applies to whichever is higher: your agreement value or that floor. The floor goes by different names: ready reckoner rate (Maharashtra), circle rate (Delhi, UP), guidance value (Karnataka), guideline value (Tamil Nadu), Jantri (Gujarat), DLC rate (Rajasthan), fair value (Kerala).
1. Find the floor value
Look up the government rate for the exact survey number, street or sector on the state portal linked in the table above, then multiply by the property's area. Most portals have a duty calculator that does this for you.
2. Take the higher figure
Duty applies on the higher of your agreement value and the floor value. Negotiated a genuine bargain below the floor? You still pay duty on the floor.
3. Apply rate, cess and registration
Apply the state's duty rate (minus any women's concession), add local extras such as metro cess or transfer duty, then add the registration charge, flat or capped depending on the state.
Worked example
₹80,00,000 flat in Mumbai, woman buyer
Assume the agreement value of ₹80,00,000is at or above the ready reckoner value, so it is the taxable base. Mumbai's numbers from the table: 5% base duty, a 1% concession for women on residential property, a 1% metro cess, and registration at 1% capped at ₹30,000 above ₹30,00,000. †
| Step | Working | Amount |
|---|---|---|
| Stamp duty | 5% base less the 1% women's concession = 4% of ₹80,00,000 | ₹3,20,000 |
| Metro cess | 1% of ₹80,00,000 (Mumbai, Pune, Thane, Nagpur) | ₹80,000 |
| Registration charge | 1% would be ₹80,000, but the value exceeds ₹30,00,000, so the ₹30,000 cap applies | ₹30,000 |
| Total at registration | 5.38% of the property value † | ₹4,30,000 |
A male buyer on the same flat would pay ₹5,10,000 all-in (5% + 1% cess + capped registration), so the concession is worth ₹80,000here. That saving is why many families register the home in the wife's name; note that rental income and capital gains then belong to her return too, unless clubbing provisions apply.
Beyond sale deeds
Gift deeds, leases and powers of attorney
Sale deeds get the headlines, but every instrument that moves an interest in property carries its own schedule entry, and the differences are large enough to change how families structure transfers. We keep this section qualitative deliberately: instrument schedules vary even more by state than sale rates do, so verify the specific entry on the portal linked in the table above.
Gift deeds
Gifts to close blood relatives enjoy heavy concessions in most states: some charge a token flat amount, others a fraction of the sale-deed rate. Gifts outside the family usually pay full sale-deed duty on the property's market value. Income tax adds its own layer: gifts from non-relatives above a threshold are taxable for the recipient.
Leases and rent agreements
Duty typically scales with the term and the rent: short residential leases pay small amounts, while long leases (often 10 years and above, and any lease with a large premium) approach conveyance-level duty. Registration becomes compulsory for leases beyond 11 months in most states.
Powers of attorney
A general POA to a family member costs little. A POA authorising sale of property to a non-relative is the one states target with conveyance-level duty, precisely because "sale by POA" was the classic duty-avoidance route until courts and legislatures shut it down.
When you sell later
Stamp duty and capital gains: count it in your cost
Every rupee of stamp duty, registration charge and cess you pay at purchase joins your cost of acquisition. When you eventually sell, the gain is computed against that grossed-up cost, so the ₹4,30,000 in the Mumbai example above quietly reduces a future taxable gain by the same amount. Keep the registered deed and the payment challans permanently; they are the proof. How the gain itself is taxed (12.5% long-term after 24 months, slab rates before) is on the capital gains page. In the year of purchase itself, old-regime filers can also claim the duty within the Section 80C limit of ₹1,50,000 † for a self-occupied house.
Common stamp duty questions
Who pays stamp duty, the buyer or the seller?
The buyer, by convention and in most state Stamp Acts. It is payable before or at registration of the sale deed, and the sub-registrar will not register the transfer without proof of payment. The seller's costs (capital gains tax, brokerage) are separate.
Can I pay stamp duty on a lower agreement value to save money?
No. Every state charges duty on the higher of your deal value and the government's floor value (circle rate, ready reckoner, guideline or Jantri value, depending on the state). Understating the price also triggers income tax for the buyer under the old Section 56(2)(x) once the gap crosses the safe harbour, and it caps the seller's declared sale price for capital gains.
Do women get a stamp duty concession in every state?
No, and this surprises many buyers. Delhi (4% vs 6%), Haryana, Rajasthan, Punjab, UP (capped) and Maharashtra (1% off) offer concessions; Karnataka, Tamil Nadu, Telangana, Kerala and Gujarat charge women the same duty, though Gujarat waives the registration fee for women.
Can I claim stamp duty in my income tax return?
Under the old regime, yes: stamp duty and registration charges on a self-occupied residential house count toward the Section 80C limit of ₹1.5 lakh in the year of payment. The new regime has no equivalent deduction. Either way, the amounts always join your cost of acquisition for capital gains when you eventually sell.
Is GST payable on top of stamp duty?
Only for under-construction property: GST (typically 5% without input credit, 1% for affordable housing) applies to builder instalments, and stamp duty still applies at registration. A completed, ready-to-move resale attracts stamp duty and registration only, no GST.
What happens if a document is under-stamped?
Two problems: the deed can be impounded and refused as evidence until the deficit is paid, and states levy penalties that can reach 10 times the shortfall. Registrars routinely refer suspected undervaluation to adjudication, which stalls the transfer.
† Pending CA verification against the primary source: the state's Stamp Act schedule or the registration portal linked in each row. Stamp duty is state law and moves by notification; treat every figure on this page as indicative until verified, and confirm on the official portal before paying. How verification works.