Work out the stamp duty and registration fee for a sale deed, gift deed, rent agreement or power of attorney in Delhi, using the rates published by the Delhi Government.
| Document | Stamp duty | Registration fee |
|---|---|---|
| Sale deed or gift deed, buyer a man | 6% up to Rs 25 lakh; 7% above Rs 25 lakh in MCD areas (stamp duty 3% plus transfer duty) | 1% + Rs 100 |
| Sale deed or gift deed, buyer a woman | 4% up to Rs 25 lakh; 5% above Rs 25 lakh in MCD areas (stamp duty 2% plus transfer duty) | 1% + Rs 100 |
| General or special power of attorney | Rs 50 | Rs 1,000 + Rs 100 |
| Power of attorney only to present documents | Rs 20 | Rs 1,000 + Rs 100 |
| Rent agreement for less than 1 year | 2% of the total rent | Not compulsory |
Stamp duty is paid on the higher of the price in the deed and the value of the property at the circle rate fixed by the Delhi Government. The value is decided by the property's locality category, area and type.
Buying or gifting property in Delhi means paying three separate charges to the government before the deed can be registered: stamp duty, a municipal transfer duty collected along with it, and the registration fee. Most websites quote a single figure, usually "6% for men and 4% for women". That figure is right only for properties up to Rs 25 lakh in the MCD area. Above Rs 25 lakh, the MCD's transfer duty went up by one percentage point on 10 July 2023, so the combined rate became 7% for men and 5% for women. The calculator above now works out all three charges separately, for the area where the property is, so you see exactly where each rupee goes.
| Box | What to enter | Tip |
|---|---|---|
| Document | Sale deed, gift deed, rent agreement under a year, or power of attorney | An agreement to sell, lease of a year or more, or relinquishment deed needs separate advice |
| Area | MCD, NDMC or Delhi Cantonment | Most of Delhi is MCD. Lutyens' Delhi and Connaught Place are largely NDMC |
| Buyer or receiver | Man, woman or joint | Companies, firms, HUFs and trusts pay the "man" rate |
| Woman's share | For joint purchases, the percentage owned by the woman | Use the shares written in the deed; equal shares means 50 |
| Sale price | The consideration in the deed | Include any amount paid for fittings if it is part of the price |
| Circle rate value | The minimum value under the Delhi circle rates, if you know it | Duty is charged on the higher of the two |
This is the tax on the instrument itself under the Stamp Act of 1899 in the form that applies to Delhi. For a conveyance (sale deed) or a gift, the rate is 3% of the value for a man and 2% for a woman. Where a property is bought jointly, each owner's share is charged at that owner's rate. This part is the same in MCD, NDMC and Cantonment areas.
Local bodies in Delhi can levy a duty on transfers of property in their area, collected as a surcharge along with the stamp duty. In the MCD area, the Delhi Municipal Corporation Act provides for it, and the rates were last changed by a notification in the Delhi Gazette dated 10 July 2023.
| Area and value | Transfer duty, man | Transfer duty, woman |
|---|---|---|
| MCD, value up to Rs 25 lakh | 3% | 2% |
| MCD, value above Rs 25 lakh | 4% | 3% |
| NDMC | Set by the NDMC each year; 4% in 2024-25 | 3% in 2024-25 |
| Delhi Cantonment | None found in official sources | None found |
The concession in transfer duty for women also extends to transgender persons under the 2023 notification.
Under the Registration Act, 1908 and Delhi's fee table, a sale or gift deed attracts a registration fee of 1% of the value, with no upper limit in Delhi, plus a pasting fee of Rs 100. Unlike stamp duty, this does not change with the buyer's gender.
| Area and value | Man: stamp plus transfer | Woman: stamp plus transfer | Plus registration |
|---|---|---|---|
| MCD, up to Rs 25 lakh | 6% | 4% | 1% + Rs 100 |
| MCD, above Rs 25 lakh | 7% | 5% | 1% + Rs 100 |
| NDMC (2024-25 determination) | 7% | 5% | 1% + Rs 100 |
| Delhi Cantonment | 3% | 2% | 1% + Rs 100 |
The Delhi Revenue Department's public information page still shows the older "6% and 4%" figures. The Gazette notification is the legal source, and it is what Sub-Registrars apply. For NDMC and Cantonment properties, confirm the current figure with the Sub-Registrar before buying the e-stamp, since NDMC sets its rate by an annual council decision and published Cantonment information is thin.
The higher MCD rate applies to the whole value once it crosses Rs 25 lakh, not only to the part above it. That creates a sharp jump at the threshold.
| Value | Buyer | Stamp duty | Transfer duty | Registration | Total |
|---|---|---|---|---|---|
| Rs 25,00,000 | Man | Rs 75,000 | Rs 75,000 | Rs 25,100 | Rs 1,75,100 |
| Rs 25,00,001 | Man | Rs 75,000 | Rs 1,00,000 | Rs 25,100 | Rs 2,00,100 |
| Rs 25,00,000 | Woman | Rs 50,000 | Rs 50,000 | Rs 25,100 | Rs 1,25,100 |
| Rs 25,00,001 | Woman | Rs 50,000 | Rs 75,000 | Rs 25,100 | Rs 1,50,100 |
One rupee more in value adds Rs 25,000 in duty. This matters for small flats, DDA and cooperative flats and properties in lower circle-rate categories, which often sit close to Rs 25 lakh.
The temptation is to write Rs 25 lakh in the deed when the real price is a little higher. That is a bad idea. If the circle rate value is above Rs 25 lakh, duty is charged on the circle rate anyway. If the real price is higher and paid partly off the record, the buyer carries the risk of the cash part, the Collector can reopen the valuation, and income tax rules on the stamp duty value apply to both sides. The honest price is the cheapest in the long run.
In practice the threshold is applied to the value on which duty is charged, that is, whichever is greater of the deed price and the circle rate value, for the whole property. Splitting one property into two deeds to stay under the limit is likely to be treated as one transaction.
Stamp duty is never charged on less than the minimum value fixed by the government, called the circle rate. If the price in your deed is below the circle rate value, duty is charged on the circle rate value. If the price is higher, duty is charged on the price.
Delhi's colonies are grouped into eight categories, A to H, with A the most expensive (for example parts of Golf Links, Vasant Vihar and Jor Bagh) and H the least. The current land rates come from a notification of September 2014 and have not been revised since.
| Category | Residential land rate (Rs per sq m) | Example kind of colony |
|---|---|---|
| A | 7,74,000 | The most expensive South and Central Delhi colonies |
| B | 2,45,520 | Established upscale colonies |
| C | 1,59,840 | Well-developed middle and upper-middle colonies |
| D | 1,27,680 | Many planned residential colonies |
| E | 70,080 | Mid-range colonies |
| F | 56,640 | Older or less developed colonies |
| G | 46,200 | Resettlement and lower-cost areas |
| H | 23,280 | Regularised and rural-urban areas |
The category of each colony is listed in the Revenue Department's schedule. Check your colony there, not on a property portal, because portals sometimes show outdated or unofficial categories.
Because the rules for each kind of property are detailed, the calculator asks for the circle rate value as a number rather than trying to compute it. The Sub-Registrar's office, the NGDRS registration portal, or an advocate can give you the exact figure.
Delhi's residential circle rates have stayed at their 2014 levels for over a decade, while market prices in many colonies are well above them. In June 2025 the Delhi Government announced a review. An order dated 28 October 2025 set up a committee drawing members from the MCD, NDMC, DDA, PWD, DSIIDC and the Land and Building Department to study recent transaction data. A separate draft revision of agricultural land rates proposed replacing the single rate of Rs 53 lakh per acre, unchanged since 2008, with location-based rates, rising up to about eight times in some villages. Neither revision had been notified at the time of our 16 October 2026 check. If new rates are notified, the minimum value for many properties will rise, and the stamp duty with it.
Most transactions in good colonies happen above the circle rate. In those cases the circle rate does not matter; duty is charged on the real price. Writing a lower price to bring the value down to the circle rate is undervaluation, with the risks explained below.
If the deed price is lower than the stamp duty value by more than 10%, income tax rules treat the stamp duty value as the sale price for the seller's capital gains and tax the difference in the buyer's hands as income. These rules were in sections 50C and 56(2)(x) of the Income-tax Act, 1961 and continue under the Income-tax Act, 2025. A buyer paying below circle rate should take tax advice first.
When a man and a woman buy together, Delhi charges each person's share at that person's rate. The "5% for joint" figure often quoted is simply the result for equal shares in a property up to Rs 25 lakh: half at 6% and half at 4%. If the shares are unequal, or the value is above Rs 25 lakh, the blended rate is different. The calculator asks for the woman's share and does the arithmetic.
| Shares (man : woman) | MCD, up to Rs 25 lakh | MCD, above Rs 25 lakh |
|---|---|---|
| 100 : 0 | 6.0% | 7.0% |
| 70 : 30 | 5.4% | 6.4% |
| 50 : 50 | 5.0% | 6.0% |
| 30 : 70 | 4.6% | 5.6% |
| 0 : 100 | 4.0% | 5.0% |
The rates in the table are stamp duty plus transfer duty. Add 1% and Rs 100 for registration in every case.
Two women buying together pay the women's rate on the whole value. Two men pay the men's rate. A woman buying with a company or firm pays her rate on her share and the company pays the higher rate on its share.
Families often register property in a woman's name to save 2% of the value. That is lawful, but it is a real transfer of ownership, not a paperwork trick. The woman becomes the legal owner, with the right to sell, gift or bequeath the property. If the money came from her husband, income from the property may be added to his income for tax under the clubbing rules, and questions of benami ownership can arise if the arrangement is a sham. Make the decision for ownership reasons, with the saving as a bonus, not the other way round.
Adding a co-owner after purchase usually needs a fresh deed, often a gift or sale of a share, which attracts duty again on the share transferred. It is far cheaper to decide the owners and their shares before the original sale deed.
Any buyer that is not a woman pays the higher rate. The 2023 transfer duty notification describes this group as "male and others", which covers companies, partnership firms, LLPs, HUFs, trusts and societies.
The transfer duty notification gives transgender persons the same concession as women. The stamp duty article itself refers to women. Ask the Sub-Registrar how the stamp duty part will be charged before buying the e-stamp.
These examples use invented buyers and round figures. Type the same numbers into the calculator to check them.
| Stamp duty (2%) | Rs 36,000 |
| Transfer duty (2%, value up to Rs 25 lakh) | Rs 36,000 |
| Registration (1% + Rs 100) | Rs 18,100 |
| Total | Rs 90,100 |
| Stamp duty (3%) | Rs 1,20,000 |
| Transfer duty (4%, value above Rs 25 lakh) | Rs 1,60,000 |
| Registration (1% + Rs 100) | Rs 40,100 |
| Total | Rs 3,20,100 |
The old "6% plus 1%" shortcut would give Rs 2,80,100, which is Rs 40,000 short. Had his wife bought it alone, the total would be Rs 2,40,100.
| Stamp duty (3% on his half, 2% on hers) | Rs 2,25,000 |
| Transfer duty (4% on his half, 3% on hers) | Rs 3,15,000 |
| Registration (1% + Rs 100) | Rs 90,100 |
| Total | Rs 6,30,100 |
With shares of 70 for him and 30 for her, the total rises to Rs 6,66,100.
A man agrees to buy an old house for Rs 60 lakh, but the circle rate value of the land and construction is Rs 72 lakh. Duty is charged on Rs 72 lakh: stamp duty Rs 2,16,000, transfer duty Rs 2,88,000 and registration Rs 72,100, a total of Rs 5,76,100. The difference between the price and the circle rate value is also more than 10%, so both sides should take tax advice.
A father gifts a flat with a circle rate value of Rs 35 lakh to his daughter. Delhi gives no relief for gifts within the family. Duty is as for a sale to a woman above Rs 25 lakh: stamp duty Rs 70,000, transfer duty Rs 1,05,000 and registration Rs 35,100, a total of Rs 2,10,100.
A man buys a house in the Cantonment area for Rs 60 lakh. With no transfer duty found for that area, the charges are stamp duty Rs 1,80,000 and registration Rs 60,100, a total of Rs 2,40,100. Confirm with the Sub-Registrar before paying, as the position for Cantonment properties is not well documented.
A company buys a bungalow plot in an NDMC area for Rs 15 crore. Using the 2024-25 NDMC rate, stamp duty is Rs 45 lakh, transfer duty Rs 60 lakh and registration Rs 15,00,100, a total of about Rs 1.2 crore. On a transaction of this size, the exact current NDMC rate must be confirmed in writing before execution.
A gift of immovable property in Delhi is charged like a sale, on the circle rate value, at the same men's and women's rates and with the same transfer duty. Several states give gifts to close relatives a lower flat rate; Delhi does not. A gift deed must be registered to be valid, and the donee must accept the gift during the donor's lifetime. Mara Vakil's gift deed service covers drafting.
The typical 11-month agreement is not compulsorily registrable, because the Registration Act requires registration only of leases from year to year, or for more than a year. Stamp duty is still payable. The calculator uses 2% of the total rent for the period, the figure applied in Delhi for leases of less than a year. A refundable security deposit can affect the duty in some cases; ask before signing. See the rent agreement service.
Any lease running a year or longer needs registration, and its stamp duty depends on the period, the rent, any premium and the deposit, under a separate article of the Stamp Act. The calculator does not compute these; take advice, especially for commercial leases where the amounts are large.
| Kind of power of attorney | Stamp duty |
|---|---|
| Only to present documents for registration | Rs 20 |
| General or special power of attorney, without consideration | Rs 50 |
| Given for consideration and authorising sale of immovable property | As a conveyance, on the value |
A registered power of attorney costs Rs 1,000 plus Rs 100 in registration fees. Since the Supreme Court's decision in Suraj Lamp and Industries v. State of Haryana (2011), ownership cannot pass through the old combination of GPA, sale agreement and will. Buyers should insist on a registered sale deed. The power of attorney service explains the options.
No stamp duty is payable on a will. Registration is optional; if you choose to register, a modest fee applies. A registered will is harder to challenge on grounds of forgery, but an unregistered will is equally valid. See the wills and succession guide.
When a legal heir surrenders an inherited share to a co-heir, a relinquishment deed is used. It must be registered. Registration is at a flat fee of Rs 1,000 plus Rs 100 in Delhi; the stamp duty depends on the relationship and the value of the share, so check the current rate with the Sub-Registrar before execution.
An agreement to sell does not by itself transfer ownership. Stamp duty on it varies with whether possession is handed over; where possession is given under the agreement, the duty can be close to that on a sale. Ask for advice before executing one with possession.
When property passes on death, under a will or under the law of succession, no stamp duty is payable on the inheritance itself, because there is no transfer document between living persons. The heirs record their ownership through mutation in municipal and revenue records, often supported by a probate, succession certificate or letters of administration, a registered relinquishment by other heirs, or a family settlement. Mara Vakil's succession certificate service explains one of those routes.
| Document | Duty position in Delhi |
|---|---|
| Gift from a parent to a child, or between spouses | Same as a sale to that person, on the circle rate value |
| Relinquishment of an inherited share in favour of another heir | Registered at a flat registration fee; stamp duty depends on the share and relationship |
| Partition deed dividing jointly held property | Duty on the value of the separated shares, apart from the largest share, under the partition article |
| Family settlement recording existing rights | May not need registration if it only records an earlier oral arrangement; take advice |
| Sale between relatives | Treated like any other sale |
A family settlement drafted carefully can sometimes record an arrangement without fresh duty, while one drafted as a transfer of rights will attract it. This is a technical area, so get an advocate to look at the draft before anyone signs.
Only up to Rs 25 lakh in MCD areas. Above that it is 7%, and the position differs in NDMC and Cantonment areas.
Some states cap the registration fee. Delhi does not; it is 1% of the value however large, plus Rs 100.
Only if the real price is not higher. Duty is on the higher of the two, and writing a lower price is undervaluation.
Not in Delhi. A gift is charged like a sale.
They do not. Only a registered sale deed transfers ownership of immovable property.
Banks generally lend against the property value and do not finance stamp duty and registration. Plan for them separately.
The Collector can reopen an undervalued deed within the period the law allows after registration and demand the difference with a penalty.
A short conversation with the Sub-Registrar's office or your advocate can save a costly error. Useful questions include:
Write down the answers with the date and the name of the person you spoke to. If the figure on NGDRS differs from the calculator's, these answers usually explain why.
Delhi collects stamp duty through e-stamp certificates issued by the Stock Holding Corporation of India (SHCIL). Small denominations, up to Rs 500, are sold by authorised vendors. Larger amounts are paid through designated bank branches and SHCIL centres, which issue a certificate with a unique number that the Sub-Registrar verifies online. The transfer duty is paid along with the stamp duty. Buy the e-stamp in the name of the party who pays the duty, usually the buyer, and keep the certificate safe: it is part of the registered document.
Since January 2024, Delhi has used version 2.0 of the National Generic Document Registration System (NGDRS) for property registration. Through it, you enter the property and party details, see the duty calculated, upload documents and book an appointment at the area's Sub-Registrar office. Enter the same figures you used in this calculator and compare; a difference usually means a different circle rate category or area.
The parties appear in person, their photographs and fingerprints are taken, the Sub-Registrar checks the identity of each party and the stamp duty paid, and the deed is registered. The registered deed is usually available the same day or shortly after, digitally signed. Read the property registration guide for the full process.
The law gives you four months from signing to present the deed for registration. A further delay of up to four months can be condoned on payment of a fine. Do not sign and leave the deed lying unregistered.
If a deal falls through after you have bought an e-stamp, you can apply to the Collector of Stamps for a refund of spoiled or unused stamps within the time allowed by the Stamp Act, generally six months, after a deduction. Keep the original certificate and a written explanation.
Underpaying stamp duty, deliberately or by mistake, does not save money for long.
The cheapest way to deal with a short payment is to correct it before registration. If you discover a shortfall afterwards, an advocate can help you approach the Collector voluntarily, which usually leads to a lower penalty than being caught later.
Stamp duty and registration are the biggest government charges, but not the only costs of buying property in Delhi.
| Cost | When it applies | Typical amount |
|---|---|---|
| TDS on property purchase | Price of Rs 50 lakh or more | 1% of the price, deducted by the buyer and deposited with the government |
| Mutation in MCD property tax records | After registration | A small fee and the paperwork to change the owner's name |
| Leasehold to freehold conversion | DDA and other leasehold properties | Conversion charges set by the authority, based on area and category |
| Society transfer fee | Cooperative group housing flats | As per the society's bye-laws |
| Title verification by an advocate | Before paying any advance | A fixed fee, usually a small fraction of the duty |
| Brokerage | If a broker is used | Commonly around 1% from each side, by agreement |
| Home loan processing and legal charges | If financed | As per the lender |
| Electricity and water connection transfer | After purchase | Small transfer fees |
Many older Delhi properties, especially DDA flats and plots, are leasehold. Buying one without converting to freehold, or without the lessor's permission where required, can create problems later. Conversion rules and charges are set by the DDA and have been the subject of litigation; see the Mara Vakil news story on the Delhi High Court and DDA freehold conversion. Check the status before you agree a price.
Paying stamp duty does not cure a bad title. A forged chain of documents, an undisclosed mortgage or a family dispute over the property can make the purchase worthless however correctly the duty was paid. A property verification by an advocate, covering at least the last 30 years of documents and an encumbrance search, is money well spent. Read property lawyers in Delhi for local help.
Noida, Greater Noida and Ghaziabad follow Uttar Pradesh rates; Gurugram and Faridabad follow Haryana rates. Each state sets its own percentages, concessions for women and registration fees, and each has its own circle rate (called DLC or collector rate in some states). Do not use the Delhi calculator for property across the border.
Use the all-India stamp duty calculator for state rates, and confirm locally. The cost comparison between a Delhi and an NCR property should include duty, registration, conversion and maintenance, not just the headline price.
The table gives the total of stamp duty, transfer duty and registration for common values in the MCD area, so you can budget before you start negotiating. Figures are in rupees and include the Rs 100 pasting fee.
| Value | Man | Woman | Joint 50 : 50 | As % for a man |
|---|---|---|---|---|
| Rs 20 lakh | 1,40,100 | 1,00,100 | 1,20,100 | 7% |
| Rs 30 lakh | 2,40,100 | 1,80,100 | 2,10,100 | 8% |
| Rs 50 lakh | 4,00,100 | 3,00,100 | 3,50,100 | 8% |
| Rs 75 lakh | 6,00,100 | 4,50,100 | 5,25,100 | 8% |
| Rs 1 crore | 8,00,100 | 6,00,100 | 7,00,100 | 8% |
| Rs 2 crore | 16,00,100 | 12,00,100 | 14,00,100 | 8% |
| Rs 5 crore | 40,00,100 | 30,00,100 | 35,00,100 | 8% |
A simple rule of thumb for MCD properties above Rs 25 lakh: set aside 8% of the value for a man, 6% for a woman and 7% for an equal joint purchase, before TDS, advocate fees and brokerage. Banks do not usually finance stamp duty and registration as part of a home loan, so this money needs to come from your own funds.
Many DDA flats were allotted on leasehold terms. To sell one through a sale deed, the owner usually needs to have it converted to freehold, after which a conveyance deed from the DDA is registered and the flat can be sold like any other property. On resale, duty falls on the flat's price or its circle rate value, whichever is more. If the flat is still leasehold, take advice on the DDA's current rules before agreeing anything.
In older cooperative societies, membership and the flat were transferred through the society, with the society's approval. Where the society has executed conveyance deeds in favour of members, the flat can be sold by a registered sale deed with stamp duty in the usual way. Check whether your society requires its NOC before registration and what transfer fee it charges.
Each floor is a separate unit with an undivided share of the land. Duty on a floor is worked out on its price or its circle rate value, whichever is more, which includes the land share. Make sure the deed describes the floor, roof rights, parking and the land share clearly.
Residents of unauthorised colonies covered by the PM-UDAY scheme can obtain conveyance deeds or authorisation slips from the DDA, which are then registered. Registration and stamp duty for these documents follow the scheme's notified basis, which differs from an ordinary sale. Once ownership is recorded, later sales follow the normal rules. Ask at the Sub-Registrar's office or the DDA's PM-UDAY desk for the current position.
Properties in the old village abadi, known as Lal Dora, often lack the chain of registered documents found elsewhere. Sales are possible, but title verification is harder and some banks will not lend. Check with an advocate before paying any advance, and expect the Sub-Registrar to ask for proof of ownership.
Agricultural land in Delhi has its own circle rate, Rs 53 lakh per acre since 2008, with a revision under consideration. Transfers are also subject to the Delhi Land Reforms Act and related rules on fragmentation and use. Land in villages that have been urbanised may be valued differently. Take specific advice for agricultural land.
Shops, offices and other commercial units attract the same percentage rates of stamp duty and transfer duty, but their circle rate values are higher because the construction cost multipliers for commercial use are higher. The calculator's percentages apply; the circle rate figure you enter will reflect the commercial valuation.
By custom and under the Stamp Act's default rule for conveyances, the buyer pays the stamp duty and registration fee. The parties can agree otherwise in the agreement to sell, and in some deals the seller contributes. Whatever you agree, write it down, because the e-stamp will show who paid.
Stamp duty and registration fees paid on a residential house have been deductible within the overall limit for investments under the old income tax regime, in the year they are paid. The simplified new regime does not give this deduction. Separately, these charges form part of the cost of acquiring the property, which reduces the capital gain when you sell it later. Keep the e-stamp certificate and registration receipt with your property papers for this reason.
Stamp duty paid on a registered deed is generally not refunded if the parties later cancel the transaction; a cancellation deed attracts its own duty. If the deal collapses before registration, apply for a refund of the unused e-stamp within the time allowed.
Stamp duty is paid near the end of a property purchase, but the figure should be known at the start, because it affects how much cash you need and when. A typical resale purchase in Delhi runs like this.
| Stage | What happens | Typical time | Money out |
|---|---|---|---|
| 1. Price agreed | Token amount paid against a simple receipt that refers to title checks | Day 0 | Token, often 1% to 2% |
| 2. Title check | Advocate examines the chain of documents and searches for encumbrances | 1 to 3 weeks | Advocate's fee |
| 3. Agreement to sell | Terms, payment schedule and possession date written down | Week 2 to 4 | Advance, often 10% to 20% |
| 4. Loan sanction | Bank values the property and approves the loan | 2 to 6 weeks | Processing fees |
| 5. NOCs and conversions | Society NOC, freehold conversion if needed, clearance of dues | Varies | Conversion charges if any |
| 6. Duty calculated and e-stamp bought | Figures entered on NGDRS; e-stamp purchased | A few days before registration | Stamp and transfer duty |
| 7. Registration | Parties appear before the Sub-Registrar; balance paid; TDS deposited | Appointment day | Registration fee; balance price |
| 8. Mutation and transfers | Name changed in property tax, electricity and water records | Weeks after | Small fees |
The e-stamp should be bought only once the deed is final and the date fixed. Buying too early risks paying for a deal that falls through, and refunds take time.
The seller usually pays no stamp duty or registration fee. But the seller's preparation decides whether the buyer's duty is paid smoothly and the deed registers on the day.
Sellers who are non-residents face higher TDS rates and additional paperwork, explained below.
Stamp duty and registration rates do not depend on residence. A non-resident Indian buyer pays the same as a resident. What differs is how the documents are signed and registered.
An NRI who cannot travel can appoint someone in Delhi through a power of attorney executed abroad, usually attested at an Indian mission abroad, or notarised and apostilled where the country follows the Hague apostille system. A document executed outside India must be stamped within three months of its first receipt in India, under the Stamp Act. The holder of the power of attorney then appears before the Sub-Registrar.
Buying from a non-resident changes the TDS completely: tax is withheld on the capital gain at non-resident rates, far above the flat 1% that applies to resident sellers, and the buyer also needs a TAN to deposit it. The seller can apply to the tax department for a certificate permitting lower deduction where the actual gain is small. Buyers who get this wrong can face interest and penalties, so take advice before paying an NRI seller.
An NRI seller can send the proceeds abroad within the limits set under foreign exchange rules, subject to tax being paid. Keep the registered deed, the e-stamp certificate and proof of tax paid, since the bank will ask for them.
When you receive the e-stamp, check each field before the deed is printed. A mistake on the certificate can delay registration.
| Field | What to check |
|---|---|
| Certificate number and issue date | Unique number that the Sub-Registrar verifies online |
| Account reference | The issuing centre's reference |
| Purchased by | The party paying the duty, usually the buyer |
| Description of document | The correct article, such as conveyance or gift |
| Property description | Address matching the deed |
| Consideration price | The value on which duty was paid |
| First party and second party | Seller and buyer names exactly as in the deed |
| Stamp duty amount | Matches your calculation, including transfer duty where shown |
The deed is printed on plain paper and the e-stamp certificate is attached as its first page. Do not cut, fold through the barcode or write on the certificate.
The calculators and guides cost nothing, and Mara Vakil itself is a technology platform rather than a law firm. To have a deed drafted or a title checked, post your property matter at no cost and hear from enrolment-checked property advocates; you agree any fee with the advocate directly. Related: property law guide, property registration guide, all-India stamp duty calculator, all legal calculators and legal fees guide.
| Term | Meaning |
|---|---|
| Conveyance | A document that transfers ownership, such as a sale deed |
| Circle rate | The minimum value per square metre fixed by the Delhi Government for each category of colony |
| Stamp duty proper | The tax on the document under the Stamp Act: 3% for men and 2% for women in Delhi |
| Transfer duty | The local body's levy on property transfers, collected with stamp duty |
| Registration fee | The fee paid to the Sub-Registrar for registering the document: 1% plus Rs 100 |
| Pasting fee | A fixed Rs 100 charged on registration of sale and gift deeds |
| e-stamp | An electronic stamp certificate issued through SHCIL, attached to the deed |
| NGDRS | The online registration system used in Delhi for entering deed details and booking appointments |
| Sub-Registrar | The officer who registers documents for a defined area of Delhi |
| Collector of Stamps | The authority who decides questions of valuation, deficit duty, penalties and refunds |
| Mutation | Changing the owner's name in municipal or revenue records after a transfer |
| Freehold conversion | Converting a leasehold property, such as many DDA flats, into outright ownership |
| Encumbrance | A charge or claim on the property, such as a mortgage, lease or court order |
| TDS | Tax deducted at source by the buyer from the price and deposited with the government |
If a term on a document or the NGDRS screen is not listed here, ask the Sub-Registrar's office or an advocate before you sign. A few minutes of explanation can prevent a mistake that costs far more to correct after registration.
In the MCD area, a woman pays 4% up to Rs 25 lakh and 5% above it, made up of 2% stamp duty and 2% or 3% transfer duty, against 6% and 7% for a man. The registration fee is 1% plus Rs 100 in both cases.
On whichever is higher. If the price in the deed is lower than the value at the circle rate, stamp duty is charged on the circle rate value.
No. Under the Registration Act, 1908, a lease for one year or less does not have to be registered. Stamp duty is still payable, which in Delhi is 2% of the total rent for an agreement of less than a year.
Rs 50 for a general or special power of attorney and Rs 20 for one given only to present documents for registration. If the power of attorney is given for money to sell immovable property, stamp duty is charged like a sale deed.
Yes. Since 16 October 2026 the calculator adds the MCD transfer duty to the total, at 3% or 2% up to Rs 25 lakh and 4% or 3% above, following the Delhi Gazette notification of 10 July 2023. Confirm the final figure with the Sub-Registrar.
Through e-stamp paper from authorised centres or through e-stamping, before the deed is signed and presented for registration at the Sub-Registrar office of the area where the property is.
In the MCD area it is 6% up to Rs 25 lakh and 7% above, counting stamp duty of 3% and transfer duty of 3% or 4%. Registration of 1% plus Rs 100 is extra.
5% in the MCD area: 2% stamp duty and 3% transfer duty. Up to Rs 25 lakh it is 4%. Registration is 1% plus Rs 100 in both cases.
From 10 July 2023, under a Delhi Gazette notification raising the MCD transfer duty.
No. Once the value crosses Rs 25 lakh, the higher transfer duty applies to the whole value.
No fixed joint rate. Each owner's share is charged at that owner's rate; equal shares of a man and a woman give 5% up to Rs 25 lakh and 6% above in MCD areas.
1% of the value with no upper limit, plus a Rs 100 pasting fee, for sale and gift deeds.
Stamp duty is the same 3% or 2%. NDMC sets transfer duty each year; for 2024-25 it was 4% for men and 3% for women at any value. Confirm the current year's rate.
No transfer duty for the Cantonment area could be found in official sources, so the calculator shows stamp duty and registration only. Confirm with the Sub-Registrar.
Yes. Companies, firms, HUFs, trusts and other entities pay the higher rate.
Not as of 16 October 2026. Residential rates date from 2014; a government committee set up in October 2025 is reviewing them, and a draft revision of agricultural rates has been prepared.
Rs 7,74,000 per square metre for residential land, under the 2014 notification. Construction value is added separately.
Rs 53 lakh per acre, unchanged since 2008. A location-based revision has been proposed but not notified.
No. A gift is charged like a sale, at the men's or women's rate on the circle rate value.
By e-stamp certificate from SHCIL, through authorised vendors for small amounts and designated banks or SHCIL centres for larger ones.
The online registration system Delhi has used in its version 2.0 since January 2024, for entering deed details, calculating duty and booking a Sub-Registrar appointment.
The deed can be impounded and is inadmissible as evidence until the deficit and a penalty of up to ten times the deficit are paid.
Yes, by applying to the Collector of Stamps within the time allowed, generally six months, subject to a deduction.
Four months from signing. A further four months can be allowed on payment of a fine.
Yes, 1% of the price if it is Rs 50 lakh or more, deducted by the buyer and deposited with the government.
Usually not. Budget for stamp duty and registration from your own funds.
Under the old regime, stamp duty and registration on a residential house have been deductible within the overall investment limit in the year paid. They also add to the cost of acquisition for capital gains.
The buyer, by default, unless the parties agree otherwise in writing.
Yes, 2% of the value, but she becomes the legal owner. Make the decision for ownership reasons and take tax advice on clubbing of income.
2% of the total rent for the period. Registration is not compulsory for a lease of less than a year.
No. Since the Supreme Court's 2011 Suraj Lamp ruling, ownership passes only by a registered sale deed.
No. Registration of a will is optional.
No. Uttar Pradesh and Haryana have their own rates. Use the all-India stamp duty calculator.
Splitting one property into separate deeds to stay under the limit is likely to be treated as one transaction and invites scrutiny.
The 2023 transfer duty notification extends the concession to transgender persons. Confirm with the Sub-Registrar how the stamp duty part is charged.
In an MCD area, Rs 4,00,100 for a man, Rs 3,00,100 for a woman, or Rs 3,50,100 for equal joint owners, before TDS and fees.
No. It applies the published rates to your figures. Confirm the final amount on NGDRS or with the Sub-Registrar; Mara Vakil is a platform, not a law firm.
Only after the deed is final and the registration date is fixed, usually a few days before the appointment.
No. Rates do not depend on residence. An NRI seller faces higher TDS, which the buyer must deduct.
Yes, through a power of attorney executed abroad, attested or apostilled, and stamped in India within three months of its arrival.
Not usually. The seller must clear dues, provide title documents and NOCs, and account for capital gains.
The parties' names, the document type, the property, the consideration and the duty amount, all matching the deed.
A resale typically takes four to ten weeks from agreeing the price to registration, depending on loans and NOCs.
Not on the inheritance itself. Duty arises only if heirs later execute a gift, sale, partition or relinquishment document.
Duty is worked out on the value of the shares separated out, leaving aside the largest share, under the partition article of the Stamp Act.
No. The fee is 1% of the value without an upper limit, plus Rs 100.
The most expensive colonies, such as parts of Golf Links, Vasant Vihar and Jor Bagh. Check the official schedule for any specific colony.
Yes. Under section 47A as applied in Delhi, an undervalued deed can be reopened within the period allowed and the difference demanded.
Usually yes. Conversion to freehold and a DDA conveyance deed make an ordinary registered sale possible. Check the DDA's current rules.
It depends on the wording. A document that only records an earlier arrangement may not attract duty, while one that transfers rights will. Take advice on the draft.
Usually the circle rate category, the area or the share split differs. Check those three, then ask the Sub-Registrar.
The percentages are the same, but the circle rate value is higher because commercial construction is valued at higher rates.
Duty is paid through the e-stamp system before the appointment, not in cash at the Sub-Registrar's counter.
This calculator gives general information based on the law and government notifications listed on this page, as checked on 16 October 2026. Fees and rules change, and your facts may differ. Confirm with the office concerned or an advocate before you pay or file. Mara Vakil is a technology platform, not a law firm, and does not give legal advice. Read our disclaimer.
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