In short
In Kerala a sale deed pays 8% stamp duty and a 2% registration fee, both on the fair value or the price in the deed, whichever is higher. That is the Registration Department’s ready-reference sheet “as on 01.04.2023”; the 2019 version carried the same two rates, and no surcharge or cess appears in either. The sheet says it is “for informational purposes only”, so check the current position at the sub-registrar’s office before signing.
The rates on the official sheet
The Department’s table lists the sale deed under Stamp Schedule articles 21 and 22:
- Article 21, property in a panchayat area: “8 rupees for every ₹100 or part thereof of the fair value or value of consideration whichever is higher”.
- Article 22(i), property in a municipality, township or cantonment other than a corporation: the same.
- Article 22(ii), property in a municipal corporation: the same.
The registration fee, payable at the Sub-Registrar’s Office, is “2% of the fair value or consideration whichever is higher” for article 21, and “do” (the same) for article 22. There is therefore no difference between panchayat, municipality and corporation on this sheet.
Two points on arithmetic. The words “for every ₹100 or part thereof” mean the duty is rounded up on each ₹100 slice of the value. And the table’s heading says “as on 01.04.2023”: a change after that date would not show.
Fair value
The sheet does not define fair value. The Department’s home page lists a service called “Fair value of land” that points to a separate site, igr.kerala.gov.in. That site was not read, so how the fair value is set and the figures themselves are not stated here; see circle rate and guidance value. For flats and apartments the home page links to government orders, a list of approved valuers and a proforma valuation certificate under “Valuation of Flats and Apartments”; their content was not read.
What it costs: calculations
These are calculations from the 8% and 2% rates, not quotes. Duty is computed on the higher of price and fair value.
| Price | Fair value | Base | Stamp duty 8% | Registration 2% | Total |
|---|---|---|---|---|---|
| ₹50,00,000 | ₹60,00,000 | ₹60,00,000 | ₹4,80,000 | ₹1,20,000 | ₹6,00,000 |
| ₹80,00,000 | ₹70,00,000 | ₹80,00,000 | ₹6,40,000 | ₹1,60,000 | ₹8,00,000 |
| ₹1,00,00,000 | ₹1,00,00,000 | ₹1,00,00,000 | ₹8,00,000 | ₹2,00,000 | ₹10,00,000 |
In each row the two charges add up to 10% of the higher value. Kerala’s sheet shows no ceiling on the registration fee for a sale. The stamp duty calculator applies these rates and asks you for the fair value.
Other deeds on the same sheet
The sheet also lists the documents often signed around a purchase. The figures are as on 1 April 2023.
| Deed | Stamp duty | Registration fee |
|---|---|---|
| Gift to a family member (father, mother, grandparents, spouse, son, daughter, grandchildren, brother, sister, as the sheet defines “family”) | ₹2 per ₹1,000, minimum ₹1,000 | 1% of fair or market value, whichever is higher |
| Gift to a non-family person | 8% | 2% |
| Partition among family members or legal heirs | ₹15 per ₹10,000 of the separated share, minimum ₹1,000 | 1% |
| Partition in any other case | 6% of the separated share | 2% |
| Settlement in favour of family | ₹2 per ₹1,000, minimum ₹1,000 | 1% |
| Settlement in any other case | 5% of fair or market value | 2% |
| Exchange | 8% on the property of greater value | 2% |
| Will, registration | none | ₹525 per testator |
A power of attorney is where non-resident buyers meet Kerala’s rules. The sheet charges ₹600 for a general power given to not more than five persons. If it is given for consideration and empowers the attorney to sell immovable property, it is 8 rupees per ₹100 with a 2% fee; and a power authorising an individual other than a close relative to sell immovable property, or a promoter or developer, is also charged 8 rupees per ₹100 with a “Note below” that is not legible in the text read. Read that note on the sheet before drafting a power of attorney; see NRI power of attorney from abroad.
An agreement that does not fall under another head is charged ₹200 stamp duty and ₹210 registration on the sheet. Agreements for the sale of a flat or house were not isolated in the text read, so ask the sub-registrar how your agreement is classified; compare agreement for sale vs sale deed.
Points to check before paying
- The sheet’s own disclaimer: “for informational purposes only. For a more precise legal position, it is recommended to refer to the respective statutes and orders.”
- The Kerala Stamp Act 1959 definition of “family”, used in the gift, partition and settlement rows, was inserted by the Kerala Finance Act 2018, as the sheet notes.
- Payotte’s calculator carries one flag for Kerala: no surcharge or cess appears in the sheet, so none is added.
Which professional to consult
A property lawyer (advocate) enrolled with the State Bar Council can check the fair value for your survey number and the current rate. A registered valuer prepares the valuation certificate for flats and apartments where the department asks for one.
Frequently asked questions
How much is stamp duty in Kerala?
8% of the higher of fair value and the price, on the sheet “as on 01.04.2023”, with a 2% registration fee on the same base.
Is the registration fee also 2% for a flat?
The sheet gives the same 2% for sale deeds in panchayats, municipalities and corporations. Flats are not a separate line in the text read.
What is the stamp duty on a gift to a family member?
₹2 per ₹1,000 of value, with a minimum of ₹1,000, and a 1% registration fee, according to the sheet.
Is there a reduced rate for women in Kerala?
Not on this sheet, which shows no distinction by gender.
Has anything changed since April 2023?
Payotte did not verify changes after 1 April 2023. Ask the sub-registrar for the current schedule.
More guides on stamp duty and registration
- Circle rate and guidance value: what the official texts say
- Stamp duty and registration charges in India, by state
- Stamp duty and registration fee in Odisha: 5% and 2%
- Stamp duty concession for women buyers: states compared
- Stamp duty in Chandigarh: 5% duty, fee capped at ₹10,000
- Stamp duty in Maharashtra: Article 25 rates and Mumbai cess
- Stamp duty in Puducherry: 10%, or 5% for women residents
- Stamp duty in Rajasthan: 6%, women's rate and the surcharge
- Stamp duty in Uttarakhand: 5%, 3.75% for women, fee cap
Sources
- Existing rates of stamp duty and registration fees for ready reference, as on 01.04.2023 (Registration Department, Kerala) (consulted 14 October 2026)
- Registration rates in Kerala (Registration Department, 2019 version) (consulted 14 October 2026)
- Registration Department, Government of Kerala (home page) (consulted 14 October 2026)