Stamp duty and registration charges in India, by state

Two charges, one reference value

When a sale deed is registered, the buyer deals with two things.

Stamp duty is the tax on the instrument. The state’s Stamp Act sets it in a schedule; in Maharashtra the sale deed (“conveyance”) is Article 25 of Schedule I to the Maharashtra Stamp Act 1958. Several state notifications refer to the “Indian Stamp Act, 1899 (Central Act 2 of 1899), as in force for the time being” in the state: the 1899 Act is a central statute, but each state has its own rates and surcharges.

Registration fee is charged by the registration department when the deed is registered under the Registration Act 1908, a central statute named on the Chandigarh administration’s page. It is a separate line with its own rate and, in several states, a ceiling.

Both are normally computed on the higher of the price in the deed and the state’s reference value. The sources Payotte read say so in these words:

• Kerala: “of the fair value or value of consideration whichever is higher”.
• Chandigarh: “on value or amount of consideration (whichever is higher)”.
• Puducherry: “on the sale value of the property or the G.L.R. value whichever is higher”.

The reference value goes by different names in each state (fair value, collector rate, guideline land rate, annual statement of rates). The guide on circle rate and guidance value explains what each official text says. If your price is below the reference value, the duty is generally charged on the reference value in the states read; in Maharashtra the Act speaks of the “true market value”, and the rules behind the annual rate statement were not readable in full.

What Payotte could read, state by state

Rates below are those on the official sheet cited in each state guide, on the date shown. Several sheets are undated or are a year or two old; a change after that date would not show here. Each state has its own guide.

For a women’s rate across states see stamp duty concession for women.

A calculation on ₹50 lakh

This is a calculation from the rates above, not a quote. It assumes a price of ₹50,00,000 equal to the reference value, a male buyer, and no concession.

The same home can cost a buyer between about 5% and 11.5% of its value in these two charges, depending on the state. You can run your own figures in the stamp duty calculator.

States where the rate must be checked on the state portal

For the states below, Payotte states no rate: the official portals refused connections from outside India or did not publish a readable current rate. Do not rely on a figure quoted by a property website. Open the state’s registration or revenue department site and read the current schedule and the reference value for your locality.

• Delhi: revenue department property registration pages (revenue.delhi.gov.in).
• Karnataka: Department of Stamps and Registration (igr.karnataka.gov.in).
• Tamil Nadu: registration department portal (tnreginet.gov.in).
• Telangana: registration and stamps portal (registration.telangana.gov.in).
• Uttar Pradesh: Inspector General of Registration (igrsup.gov.in).
• West Bengal: Directorate of Registration and Stamp Revenue (wbregistration.gov.in).
• Gujarat: stamps and registration portal (garvi.gujarat.gov.in).
• Haryana: revenue department (jamabandi.nic.in).

Other states and union territories follow the same logic: look for the “stamp duty and registration fees” schedule, dated, on the department’s own site. Some states add duties on top of the base rate, such as a metro surcharge in Mumbai or a municipal duty on transfers in municipal corporation areas of Haryana (by gazette notification of 9 September 2022); the amount is in the notification itself.

Things that change the bill

• Buyer category. Some states give a lower rate to women, and Rajasthan to senior citizens, on the sheet read.
• Deed type. An agreement to sell, a gift deed or a power of attorney is charged differently from a sale deed. Rates for these are in each state guide.
• Under construction. Whether duty is paid on the agreement or the final conveyance depends on the state; see agreement for sale vs sale deed.
• Tax outside the state. TDS and capital gains are central rules, separate from stamp duty; see TDS on property purchase.

Which professional to consult

A property lawyer (advocate) enrolled with the State Bar Council can confirm the current rate, the reference value and any surcharge before you sign. The sub-registrar’s office will compute the duty on your draft deed. For a value dispute, a registered valuer can give an independent opinion.