Stamp duty and registration fee in Odisha: 5% and 2%

The sale of immovable property

The table, headed “DEED NAME | SUBDEED NAME | MINIMUM STAMP AMOUNT | PERCENT OF STAMP FEE (%) | REGISTRATION FEE”, shows at line 70: SALE, SALE IMMOVABLE, minimum stamp 0, 5, 2%. Related lines for a sale are:

• Line 71, sale immovable with agreement: 5 and 2%.
• Line 69, sale certificate (registration): 5 and 2%.
• Line 72, sale movable: 4 and 2%.
• Line 67, rectification of one error in an immovable sale deed: minimum stamp ₹10, 0%, registration 2%. Line 68, rectification of more than one error: 5 and 2%.
• Line 73, supplementary deed (immovable): minimum stamp ₹10, 0%, registration ₹100.

The authority is the Inspector General of Registration, Odisha. Neither page shows a date: the “Site Updated on” and “Last Data Updated on” fields are blank, so Payotte cannot say since when these rates apply. Confirm them with the sub-registrar before relying on the figures.

Agreements, powers of attorney and other deeds

The table matters for what you sign before the sale deed.

Two readings matter to a buyer, and neither is advice. First, an agreement of sale that hands over possession is charged at the full 5% on this table, so the main duty may be paid at the agreement stage; ask the sub-registrar how it is credited against the sale deed, which the table does not say. Second, a power of attorney that carries possession is charged at the sale rate, which affects an NRI who gives such a power to a relative; see NRI power of attorney from abroad. A tehsildar partition (line 57) is 0, 0 and 0.

For the gift and settlement lines, the page does not separate gifts to relatives from other gifts, so it does not show a family rate. See gift deed for property.

Small charges on the second page

The Government fee details page adds columns beyond duty and fee: per-plot demarcation fee, ROR postal delivery fee, per-khata ROR user fee and deed postal fee. The deed postal fee column reads “₹60 up to 25 pages, ₹80 more than 25 pages” on every line. Lines that involve property, such as adoption with property, show ₹20 per plot, ₹40 for postal delivery of the record of rights and ₹80 per khata; the amounts on your own line are on the page. The ROR (record of rights) is Odisha’s land record; see mutation of property records. The page also lists encumbrance certificate, certified copy, firm and society fees, such as a general search for the first year at ₹25.

The page’s own limits: several percentage values appear without a % sign, and the units are not stated on those lines.

What was not found

• The base value. The table does not say whether duty is on the price or on a reference value, and the market value schedule was not read. See circle rate and guidance value.
• A concession for women. Payotte saw a mention of a 1% rebate for women, in a search result only, and did not find it on an official page. It is not applied. See stamp duty concession for women.
• The date from which the rates apply.

Which professional to consult

A property lawyer (advocate) enrolled with the State Bar Council can confirm the current rates with the registration office, check how an agreement is credited, and review a power of attorney. The sub-registrar’s office computes the duty on the draft deed.