Enter the state, the property value and who is buying, and see the estimated stamp duty and registration fee on a sale deed, with women's concessions, local surcharges, the steps to register and the official source for your state.
Stamp duty is a state tax on the document that transfers property, such as a sale deed, gift deed or lease. Each state sets its own rates under its Stamp Act, so the same flat would cost a very different amount to register in Pune, Noida, Bengaluru or Kolkata. Registration fee is a separate charge under the Registration Act, 1908, for recording the document with the Sub-Registrar.
Headline rates for a residential sale deed. Green: confirmed on an official government source. Amber: from reliable secondary sources, confirm before paying. Red: could not be fully verified.
| State / UT | Stamp duty (men) | Stamp duty (women) | Registration fee | Data | Source |
|---|---|---|---|---|---|
| Andaman and Nicobar Islands | 6% | 4% | 1% | Confirm | 1acre.in |
| Andhra Pradesh | 5% | 5% | 1% | Confirm | housing.com |
| Arunachal Pradesh | 6% | 6% | 1% | Unverified | 1acre.in |
| Assam | 6% | 5% | 8.5% | Confirm | housing.com |
| Bihar | 6% | 5.7% | 2% | Confirm | godrejcapital.com |
| Chandigarh | 6% | 6% | 1% | Unverified | 1acre.in |
| Chhattisgarh | 5% | 4% | 4% | Confirm | homefirstindia.com |
| Dadra and Nagar Haveli and Daman and Diu | 6% | 4% | 0.5% | Confirm | 1acre.in |
| Delhi | 6% (7% above Rs 25 lakh, MCD) | 4% (5% above Rs 25 lakh, MCD) | 1% | Official | revenue.delhi.gov.in |
| Goa | Slabs 3%, 4%, 4.5%... | Slabs 3%, 4%, 4.5%... | See notes | Unverified | housing.com |
| Gujarat | 4.9% | 4.9% | 1% | Confirm | homefirstindia.com |
| Haryana | 7% | 5% | See notes | Confirm | cleartax.in |
| Himachal Pradesh | 6% | 4% | 2% (max Rs 25,000) | Confirm | aninews.in |
| Jammu and Kashmir | 7% | 3% | 1.2% | Confirm | housing.com |
| Jharkhand | 4% | 4% | 3% | Confirm | housing.com |
| Karnataka | 5% | 5% | 2% | Confirm | ksandk.com |
| Kerala | 8% | 8% | 2% | Official | registration.kerala.gov.in |
| Ladakh | 7% | 3% | 1.2% | Confirm | 1acre.in |
| Lakshadweep | 5% | 5% | 1% | Unverified | 1acre.in |
| Madhya Pradesh | 7.5% | 7.5% | 3% | Confirm | godrejcapital.com |
| Maharashtra | 6% | 5% | 1% (max Rs 30,000) | Confirm | squareyards.com |
| Manipur | 7% | 7% | 3% (max Rs 25,000) | Unverified | 1acre.in |
| Meghalaya | 9.9% | 9.9% | 1% | Unverified | tradebrains.in |
| Mizoram | 3% | 3% | 0.5% (max Rs 30,000) | Official | prsindia.org |
| Nagaland | 8.25% | 8.25% | 1% | Unverified | 1acre.in |
| Odisha | 5% | 4% | 2% | Confirm | housing.com |
| Puducherry | 10% | 5% | 1.5% | Official | regn.py.gov.in |
| Punjab | 7% | 5% | 1% (max Rs 200,000) | Confirm | housing.com |
| Rajasthan | 6% | 5% | 1% | Confirm | epanjiyan.rajasthan.gov.in |
| Sikkim | 1% | 1% | 5% | Confirm | 1acre.in |
| Tamil Nadu | 7% | 7% | 2% | Confirm | community.verified.realestate |
| Telangana | 5.5% | 5.5% | 0.5% | Official | registration.telangana.gov.in |
| Tripura | 5% | 5% | 1.5% | Unverified | 1acre.in |
| Uttar Pradesh | 7% | 6% | 1% | Confirm | deccanherald.com |
| Uttarakhand | 5% | 3.75% | 2% (max Rs 50,000) | Official | portal.eregistrationukgov.in |
| West Bengal | 6% | 6% | 1% | Official | wbregistration.gov.in |
Before you pay anything, get the title checked. Our property document verification service and property lawyer page explain how, and you can talk to an advocate free. Buying in Delhi? Use the detailed Delhi stamp duty calculator for gift deeds, rent agreements and powers of attorney too.
The calculator above asks four things: the state or union territory where the property is, the value, who is buying, and whether the property is in a city or a rural area. From those it estimates the stamp duty and registration fee on an ordinary sale deed, flags any local surcharge we found for that state, and shows the source and how confident we are in the figure. This page explains what sits behind those numbers, how the states differ, and where the estimate can go wrong.
Enter the higher of two figures: the price written in the sale deed, and the minimum value the state sets for that property. That minimum has different names in different places: circle rate in Delhi, Uttar Pradesh and Haryana, ready reckoner rate in Maharashtra, guidance value in Karnataka and Tamil Nadu, DLC rate in Rajasthan, market value guidelines in Andhra Pradesh and Telangana, fair value in Kerala. Every state charges duty on whichever of the two is higher.
| Label | What it means | What you should do |
|---|---|---|
| Official | We read the rate on a government website, gazette or official ready reckoner | Still confirm on the state portal on the day, as rates change |
| Confirm | From reliable secondary sources such as bank guides and news reports, because the official page could not be read | Check with the Sub-Registrar or the state registration website before paying |
| Unverified | Sources conflict, or only aggregator sites carry the figure | Treat the result as a rough guide only |
Under the Constitution, Parliament fixes stamp duty rates for a short list of commercial instruments such as cheques, bills of exchange and share transfers, while the states fix the rates for everything else, including sale deeds, gifts, leases and mortgages. That is why property duty is a state matter, and why each state's budget announcements can change what a home buyer pays overnight.
States follow two broad models. Many apply the Indian Stamp Act, 1899 with their own amendments to the schedule of rates; Delhi, Uttar Pradesh, Tamil Nadu, West Bengal and others work this way. Several have their own complete stamp laws, such as the Maharashtra Stamp Act, the Karnataka Stamp Act, the Gujarat Stamp Act, the Kerala Stamp Act and the Rajasthan Stamp Act. Either way, the rate is set by the state.
Registration is different. The Registration Act, 1908 is a central law that decides which documents must be registered, but each state fixes its own registration fees. So a state can have a moderate stamp duty and a high registration fee, or the reverse, and you need both figures to compare.
For each state we look first for the government's own sources: the registration department's website, gazette notifications, official ready reckoners and fee schedules. Where those cannot be read, we rely on bank and housing finance guides, law firm notes and news reports of government decisions, and label the figure accordingly. Where sources disagree, we say so rather than pick the more convenient number. The aim is not to replace the state portal but to give you a reliable estimate and the right questions to ask before you reach the Sub-Registrar's counter. If a figure on this page turns out to be out of date, the state portal and the Sub-Registrar take precedence, and the calculator will be corrected once the change is confirmed.
Stamp duty and registration fees are among the largest sources of a state's own tax revenue. States use them in three ways: to raise money, by adding cess or surcharges for infrastructure, metro projects or disaster funds; to encourage particular buyers, especially women; and to revive slow property markets, through temporary cuts during downturns. The result is a moving target. The "Recent changes to watch" box on this page lists the changes we have tracked since 2024.
A state's headline rate is often the sum of several pieces. Knowing them helps you read any rate table correctly.
| Piece | What it is | Examples reported |
|---|---|---|
| Basic stamp duty | The rate in the state's schedule for a conveyance | Present in every state |
| Surcharge on the duty | A percentage of the duty amount, not of the property value | Gujarat adds 40% of the basic 3.5%, making 4.9%. Rajasthan adds surcharges on the duty for infrastructure and other funds |
| Cess on the duty | Similar to a surcharge, often earmarked | Karnataka adds a cess and an additional duty on the stamp duty amount |
| Metro or infrastructure cess | A percentage of value in certain cities | Maharashtra's 1% metro cess in Mumbai and other cities |
| Local body or transfer duty | Collected for the municipality or local body | Delhi's MCD transfer duty; transfer duty in Telangana and Andhra Pradesh urban areas; local body duty in Maharashtra's other municipal corporations |
| Development or social infrastructure charge | A charge built into the rate for urban development | Haryana's urban rate includes a development component; Punjab's includes a social infrastructure cess |
The difference matters for arithmetic. A 30% surcharge on a 6% duty adds 1.8 percentage points, not 30. A 1% cess on value adds exactly 1 point. When a website quotes "6% plus surcharge", ask which kind it is. The calculator's notes for each state say how the pieces combine, where we could find out.
Several states charge less in rural areas. Haryana's rural rates are two percentage points below its urban ones. West Bengal charges a point less outside corporations and municipalities. In Maharashtra the total falls from about 7% in large municipal corporations to around 4% in municipal councils and 3% in gram panchayats. The calculator lets you choose urban or rural where the state makes this distinction.
A few states charge a higher rate once the value crosses a threshold. Goa uses slabs from 3% upwards. West Bengal adds a point above Rs 1 crore. Delhi's MCD rate rises above Rs 25 lakh. Karnataka has lower slabs that some sources link only to first sales of apartments. Where a slab applies to the whole value rather than only the excess, crossing the threshold by one rupee can cost thousands.
The registration fee looks small next to stamp duty, but it varies more than people expect. Some states cap it, some charge a fixed amount by value band, and a few charge several per cent.
| Structure | States and UTs reported | Effect on a Rs 60 lakh property |
|---|---|---|
| 1% with a cap | Maharashtra (Rs 30,000), Punjab (Rs 2 lakh), Uttarakhand (2% up to Rs 50,000), Himachal Pradesh (2% up to Rs 25,000), Mizoram (0.5% up to Rs 30,000) | Mumbai: Rs 30,000 instead of Rs 60,000 |
| Fixed amounts by value band | Haryana | Rs 30,000 for a value between Rs 50 lakh and Rs 60 lakh |
| 1% without a cap | Delhi, Uttar Pradesh, West Bengal, Gujarat, Rajasthan and others | Rs 60,000 |
| 2% | Karnataka (raised from 1% on 31 August 2025), Tamil Nadu, Kerala, Odisha, Bihar | Rs 1,20,000 |
| 3% or more | Madhya Pradesh and Jharkhand (3%), Chhattisgarh (4%), Assam (8.5% reported for higher values) | Rs 1,80,000 or more |
| Low percentage | Telangana urban areas (0.5%, with transfer duty separately), Daman and Diu (0.5%) | Rs 30,000 |
Women get a registration fee concession in some states instead of, or as well as, a stamp duty concession: Gujarat waives the fee for a sole woman buyer, Tamil Nadu charges women 1% instead of 2% where the guideline value is up to Rs 10 lakh (from 1 April 2025), and Chhattisgarh's cabinet approved halving the fee for women in April 2026, with the effective date still to be confirmed.
Many states charge women less, to encourage property ownership by women. The concession takes different forms, and the conditions matter more than the headline.
| State or UT | Men | Women | Conditions reported |
|---|---|---|---|
| Delhi (MCD) | 6% / 7% | 4% / 5% | Higher figures above Rs 25 lakh; each share at its own rate when joint |
| Uttar Pradesh | 7% | 6% | 1% rebate for property up to Rs 1 crore, raised from Rs 10 lakh in May 2025 |
| Haryana (urban) | 7% | 5% | Joint 6%; rural rates 2 points lower |
| Punjab | 7% | 5% | Joint 6% |
| Rajasthan | 6% | 5% | Plus surcharge on duty; lower rate reported for SC, ST and BPL women |
| Maharashtra | 6% to 7% | 1 point lower | Only for residential property in a sole woman's or all-women names; joint with a man pays the full rate |
| Uttarakhand | 5% | 3.75% | 25% rebate up to Rs 25 lakh |
| Jammu and Kashmir, Ladakh | 7% | 3% | Joint 5% |
| Himachal Pradesh | 6% | 4% | Slabs under review; a 2026 bill proposes 4% for women up to Rs 1 crore |
| Odisha | 5% | 4% | Joint with a woman 4% |
| Chhattisgarh | 5% | 4% | Registration fee concession for women approved in 2026 |
| Bihar | 6% | 5.7% | Rate depends on the genders of both seller and buyer |
| Assam | 6% | 5% | Joint with a woman reported 5% |
| Puducherry | 10% | 5% | Only for women permanently resident in Puducherry |
| Andaman and Nicobar, Daman and Diu | 6% | 4% | Joint 5% |
States with no stamp duty concession for women, on our latest data, include Kerala, Tamil Nadu (registration concession only), Gujarat (registration waiver only), Karnataka, Telangana, Andhra Pradesh, West Bengal, Madhya Pradesh and Jharkhand.
States treat joint ownership in three ways. Some, like Delhi and Andaman and Nicobar, charge each owner's share at that owner's rate. Some fix a separate joint rate, such as Haryana, Punjab and Uttar Pradesh. And some, like Maharashtra, give the concession only if every buyer is a woman. Check which rule your state follows before deciding whose names go on the deed.
Buying in a woman's name makes her the legal owner. That is the point of the concession, and it should be a real decision about ownership, with thought given to income tax clubbing where the money comes from a spouse, and to what happens on sale or inheritance.
To make the differences concrete, the table applies each state's headline urban rates to a flat valued at Rs 60 lakh. It ignores circle-rate differences, one-off concessions and smaller local charges, and the confidence of each state's figure varies, so treat it as a comparison of rate structures rather than a quote.
| City | Duty rate, man | Registration | Total, man | Total, woman | Data |
|---|---|---|---|---|---|
| Ahmedabad | 4.9% | Rs 60,000 (nil for a sole woman) | Rs 3,54,000 | Rs 2,94,000 | Confirm |
| Mumbai | 6% | Rs 30,000 (cap) | Rs 3,90,000 | Rs 3,30,000 | Confirm |
| Kolkata | 6% | Rs 60,000 | Rs 4,20,000 | Rs 4,20,000 | Official |
| Chandigarh | 6% | Rs 60,000 | Rs 4,20,000 | Rs 4,20,000 | Unverified |
| Pune | 7% | Rs 30,000 (cap) | Rs 4,50,000 | Rs 3,90,000 | Confirm |
| Gurugram | 7% | Rs 30,000 (band) | Rs 4,50,000 | Rs 3,30,000 | Confirm |
| Hyderabad | 7% (5.5% + 1.5% transfer duty) | Rs 30,000 | Rs 4,50,000 | Rs 4,50,000 | Official |
| Bengaluru | About 5.6% with cess and surcharge | Rs 1,20,000 | Rs 4,56,000 | Rs 4,56,000 | Confirm |
| Noida and Lucknow | 7% | Rs 60,000 | Rs 4,80,000 | Rs 4,20,000 | Confirm |
| Delhi (MCD) | 7% | Rs 60,100 | Rs 4,80,100 | Rs 3,60,100 | Official |
| Jaipur | About 7.8% with surcharge | Rs 60,000 | Rs 5,28,000 | Rs 4,50,000 | Confirm |
| Chennai | 7% | Rs 1,20,000 | Rs 5,40,000 | Rs 5,40,000 | Confirm |
| Kochi and Thiruvananthapuram | 8% | Rs 1,20,000 | Rs 6,00,000 | Rs 6,00,000 | Official |
| Bhopal and Indore | 7.5% | Rs 1,80,000 | Rs 6,30,000 | Rs 6,30,000 | Confirm |
Each example uses invented buyers and the headline rates described on this page. Run the same figures through the calculator and then confirm on the state portal.
Maharashtra gives women one point off for residential property in a sole woman's name, so the duty is about 6% of Rs 80 lakh, Rs 4,80,000. Registration is capped at Rs 30,000. Total: about Rs 5,10,000. If her husband were a co-owner, the full rate of about 7% would apply.
At Rs 90 lakh, the 1% rebate applies: duty at 6% is Rs 5,40,000, registration Rs 90,000, total Rs 6,30,000. At Rs 1.2 crore, the rebate does not apply on the reported rules: duty at 7% is Rs 8,40,000, registration Rs 1,20,000, total Rs 9,60,000.
A woman buying at Rs 20 lakh pays 3.75%, Rs 75,000, and registration of 2%, Rs 40,000, a total of Rs 1,15,000. A man buying at Rs 40 lakh pays 5%, Rs 2,00,000, with registration capped at Rs 50,000.
Above Rs 1 crore in a corporation area, the rate is 7%, Rs 10,50,000, plus 1% registration, Rs 1,50,000. Total Rs 12,00,000, the same for men and women.
Rural rates are two points below urban ones, so a woman pays 3%, Rs 90,000. Registration for a value between Rs 25 lakh and Rs 40 lakh is a fixed Rs 20,000. Total Rs 1,10,000.
Kerala charges 8% duty, Rs 3,60,000, and 2% registration, Rs 90,000, total Rs 4,50,000, whoever buys.
A woman buying land with a guideline value of Rs 9 lakh pays 7% duty, Rs 63,000, and, under the concession from April 2025, 1% registration, Rs 9,000. Total Rs 72,000. Above Rs 10 lakh, or with a male co-buyer, registration would be 2%.
| Term | Used in | Meaning |
|---|---|---|
| Circle rate | Delhi, Uttar Pradesh, Haryana and others | The government's minimum value per unit area for a locality |
| Ready reckoner rate | Maharashtra | The annual statement of minimum values used for stamp duty |
| Guidance value | Karnataka, Tamil Nadu | The minimum value fixed for each area and survey number |
| DLC rate | Rajasthan | The District Level Committee's minimum valuation |
| Jantri rate | Gujarat | Gujarat's annual statement of minimum land and building values |
| Market value guidelines | Andhra Pradesh, Telangana | The minimum values set by the Registration Department |
| Fair value | Kerala | The minimum land value notified for each area |
| Transfer duty | Delhi, Telangana, Andhra Pradesh and others | A local body levy collected with stamp duty |
| Metro cess | Maharashtra | An additional percentage of value in metro cities |
| Surcharge on duty | Gujarat, Rajasthan, Karnataka | An addition calculated on the stamp duty amount |
| e-stamping and franking | Most states | Ways of paying stamp duty without old-style stamp paper |
In MCD areas stamp and transfer duty together come to 6% for a man and 4% for a woman at values to Rs 25 lakh, rising to 7% and 5% beyond it, since the MCD raised transfer duty on 10 July 2023. Registration is 1% plus Rs 100 with no cap. NDMC and Cantonment areas differ. Circle rates still date from 2014, with a review committee set up in October 2025. The Delhi calculator covers all of this in detail.
The reported rate is 7% for men and 6% for women, with joint purchases by a man and a woman at 6.5%. The women's rebate of 1% now covers property up to Rs 1 crore, after the limit was raised from Rs 10 lakh around May 2025. Registration is 1% with no cap reported for sale deeds. Gifts to defined family members attract a flat Rs 5,000 duty. Noida, Greater Noida, Ghaziabad and Lucknow all follow these state rates, with circle rates set district by district.
Urban rates are reported at 7% for men, 5% for women and 6% for joint owners, including a development component; rural rates are two points lower. The state's Chief Minister said in August 2025 that general rates had not changed since 2008, while stamp duty was waived for small plots under housing schemes. Registration is a fixed fee by value band, from Rs 100 for very small values up to Rs 50,000 at the top. Gurugram and Faridabad follow these rates.
Reported at 7% for men, 5% for women and 6% for joint owners, made up of basic duty, a social infrastructure cess and an additional duty. Registration is 1% capped at Rs 2 lakh, plus facilitation charges and a small pasting fee. Whether the urban-linked component applies in rural transactions is not clearly documented.
Sources conflict: some recent ones say 6% for all buyers, others 5%. Registration is 1%, with sources differing on any cap. We mark Chandigarh as unverified; check with the Sub-Registrar.
The position is changing. Under the rates best known to be in force, men pay 6% and women 4% up to certain values, with 8% above them, and registration is 2% capped at Rs 25,000. In early September 2026 the Assembly passed a stamp amendment bill providing 4% for women up to Rs 1 crore and 6% for others up to Rs 40 lakh, with 8% above, and clubbing linked deals within a year. Non-residents buying with permission under section 118 of the state's land law face a higher rate. Check whether the 2026 bill has received assent and been notified before relying on any figure.
Officially 5% for men; women get a 25% rebate, paying 3.75% up to Rs 25 lakh and 5% above. Registration is 2% with the cap raised from Rs 25,000 to Rs 50,000 from around 17 November 2025.
Reported at 7% for men, 3% for women and 5% for joint owners, with registration at 1.2%. Transfers between blood relations have been exempt from stamp duty since 1 April 2025, though registration is still payable. Ladakh follows the older Jammu and Kashmir schedule; no separate Ladakh notification was found.
The basic rate is 6% for men and 5% for women, with a lower rate reported for SC, ST and BPL women and concessions for some other groups. Surcharges are charged on the duty amount; the official schedule we found indicates 30% of the duty, which would make the effective rate about 7.8% for men and 6.5% for women, but some sources say 20%, so verify. Registration is 1% of market value. The DLC rate is the minimum valuation.
Maharashtra's total depends on where the property is. Mumbai is reported at 6% (5% duty plus 1% metro cess). Pune, Thane, Nagpur and other large municipal corporations come to about 7% with metro cess and a local body component; Navi Mumbai and Nashik are reported at 6%; municipal councils around 4% and gram panchayat areas around 3%. Women get one point off, but only for residential property bought in a sole woman's name or all women's names. Registration is 1% capped at Rs 30,000, so above Rs 30 lakh the fee is a flat Rs 30,000. A gift of residential or agricultural property to a spouse, child, grandchild or a deceased son's widow attracts a flat Rs 200. The ready reckoner sets minimum values.
The rate is 4.9% for all buyers: basic duty of 3.5% plus a surcharge of 40% of that duty. There is no stamp duty concession for women, but a sole woman buyer pays no registration fee; a joint purchase with a man pays the normal 1%. A Gujarat stamp amendment was notified on 2 April 2025; its content was not confirmed as changing the conveyance rate. Jantri rates set minimum values.
Goa uses value slabs that apply equally to men and women, reported as 3% up to Rs 50 lakh, rising through 4% and 4.5% to 5% and 6% for the highest values, after a 2022 revision. Some sources give 3.5% for the lowest slab, and registration fee figures vary between sources, so Goa is marked unverified.
Two regions with different histories. In Daman and Diu, men pay 6%, women 4% and joint owners 5%, with registration of 0.5%, nil for women and 0.25% for joint owners, under notifications of December 2015. Dadra and Nagar Haveli is reported at about 2% stamp duty, lower in some tribal and SC/ST cases. Confirm locally.
The general rate is 5%, with a cess and an additional duty charged on the stamp duty amount, bringing the effective rate in Bengaluru to roughly 5.6%. Lower slabs of 2% up to Rs 20 lakh and 3% up to Rs 45 lakh are widely reported, but some sources tie them only to first sales of new apartments, so check on the Kaveri portal. The registration fee doubled from 1% to 2% from 31 August 2025. There is no women's concession. Gifts within the immediate family attract a flat duty, reported as Rs 1,000 to Rs 5,000 depending on the area.
Stamp duty is 7% for all buyers and registration 2%. Since 1 April 2025, a sole woman or all-women buyers pay 1% registration instead of 2% where the guideline value is up to Rs 10 lakh; joint purchases with a man do not qualify. Guideline values are set by the Registration Department.
Officially 8% stamp duty and 2% registration, the same in panchayat, municipal and corporation areas, under the official ready reckoner. There is no women's concession. Duty is charged on the higher of the consideration and the fair value.
The official ready reckoner gives a total of 7.5% either way: in municipal and GHMC areas, stamp duty of 5.5%, transfer duty of 1.5% and a registration fee of half a per cent; in gram panchayat areas, 5.5% duty with no transfer duty and 2% registration, under orders of 20 July 2021. There is no women's concession.
Commonly quoted at 5% stamp duty plus 1.5% transfer duty in urban areas and 1% registration, a total of 7.5%. Some summaries give 0.5% for registration. There is no women's concession. Official pages could not be read, so confirm on the state portal.
The official rate is 10%, with women permanently resident in Puducherry paying 5%. Registration is 1.5% plus a small computer fee. Aggregator sites quoting 7% to 8% appear to be out of date.
In Andaman and Nicobar, men pay 6%, women 4% and joint owners 5% pro rata, with 1% registration. Lakshadweep gazetted a new stamp regulation on 26 December 2025 with a new schedule whose commencement and conveyance rate we could not verify; non-islanders generally cannot buy land there.
Officially 6% in corporation and municipal areas up to Rs 1 crore and 7% above, and 5% and 6% elsewhere, with 1% registration. There is no women's concession. A temporary 2% stamp duty rebate and 10% cut in circle rates, introduced in 2021, appears to have lapsed after 31 March 2025; we could not confirm any extension.
Bihar's rate depends on the genders of both parties: a male seller to a male buyer 6%, a male seller to a female buyer 5.7%, and a female seller to a male buyer 6.3%. Registration is generally 2%, reported slightly lower or higher in the same pattern. Women-to-women transfers are not clearly documented.
Uniform rates of 4% stamp duty and 3% registration for all buyers. A scheme allowing women to register property up to Rs 50 lakh for Re 1 was withdrawn in May 2020.
Reported at 5% for men and 4% for women, with joint purchases including a woman at 4% and registration at 2%.
Reported at 6% for men and 5% for women, with joint purchases including a woman at 5%. Several sources give registration of 8.5% for values above Rs 5 lakh, which could not be confirmed on the official site. In Guwahati, an NOC fee from the development authority may also apply.
Land transfer is restricted under the state's land law. Secondary data are inconsistent: one source citing April 2026 notices gives a low stamp duty with most of the cost in registration fees that vary for Sikkimese and non-Sikkimese buyers and for urban and rural areas. Verify with the state registry before relying on any figure.
Officially, a 2024 amendment raised conveyance duty from 1% to 3% of market value; a widow acting alone pays 2.5%. Registration under a 2015 notification is Rs 100 up to Rs 20,000 and then 0.5%, capped at Rs 30,000, though a later change has been mentioned locally.
For these states, only aggregator figures were available and they conflict. Meghalaya is usually quoted at 9.9% for all buyers, with one source giving 10% for men and 8% for women. Manipur is quoted at 7% with 3% registration capped at Rs 25,000; Nagaland at 8.25%; Tripura at 5% with registration of 1.5% plus a small fixed fee, following a reported June 2025 order; and Arunachal Pradesh at 6%, where land ownership is largely restricted. All are marked unverified.
Commonly reported at 7.5%, described as a composite of basic duty, municipal or janpad duty and a cess, with registration at 3%. No general women's concession on sale deeds is reported. Check the figures on the SAMPADA 2.0 portal.
Reported at 5% for men and 4% for women, with registration at 4%. In April 2026 the state announced a one-time 25% stamp duty concession for defence personnel, ex-servicemen and widows on property up to Rs 25 lakh, and the cabinet approved halving the registration fee for property registered in a woman's name; confirm the effective dates on the state's registration portal.
Transferring property to a spouse, child or other close relative by gift is common, and this is where state rules differ most. Some states charge a token amount; others charge the full sale rate.
| State or UT | Gift to close family, as reported |
|---|---|
| Maharashtra | Rs 200 for residential or agricultural property to a spouse, child, grandchild or a deceased son's widow |
| Uttar Pradesh | A flat Rs 5,000 for gifts to defined relatives |
| Karnataka | A flat amount, reported between Rs 1,000 and Rs 5,000 depending on the area |
| Jammu and Kashmir | Exempt from stamp duty between blood relations since 1 April 2025; registration still payable |
| Tamil Nadu, Gujarat, Punjab, Rajasthan | Concessional rates reported; confirm the current notification |
| Delhi | No family concession; a gift pays the same as a sale |
Where a concession exists, it usually depends on the exact relationship, the type of property and sometimes on the donee being an individual rather than a company. Before executing a family gift, check the list of relatives covered in your state's notification, and remember that a gift must be registered to be valid. A gift deed drafted by an advocate avoids common mistakes.
No stamp duty is payable on inheriting property under a will or under succession law, because no transfer document is executed between living persons. Duty arises only if heirs later sign a gift, release, partition or sale. A will itself attracts no stamp duty anywhere in India; registration is optional.
For a step-by-step account of the registration process, read the property registration guide. For title checks before buying, see property verification.
Almost every state now runs an online registration or stamp duty portal that shows the duty for a specific property. Some well-known examples are the IGR Maharashtra portal, Kaveri in Karnataka, the TNREGINET portal in Tamil Nadu, IGRS in Uttar Pradesh, Telangana and Andhra Pradesh, SAMPADA 2.0 in Madhya Pradesh, the NGDRS-based systems used by Delhi and several other states, and the West Bengal registration portal. Use the state portal to check the final duty, because it applies the exact minimum value for the property and any concession you qualify for.
If the portal's figure differs from this calculator's, the usual reasons are a different minimum value, a local charge for that area, a value slab, or a concession for your category. The portal's figure, confirmed by the Sub-Registrar, is the one to pay.
Mara Vakil runs this site as a technology platform, not a law firm, and every calculator and guide on it is free to use. For a deed draft, a title check or advice on a particular state's rules, post your property matter free and hear from enrolment-checked property advocates. Related pages: property law guide, property lawyers in Delhi, wills and succession, legal fees guide and all legal calculators.
The table lists the changes we have tracked in recent rate research, with the status of each. It shows how quickly the numbers move, and why a rate quoted in an old article may be wrong today.
| When | State or UT | Change | Status |
|---|---|---|---|
| March 2024 | Mizoram | Conveyance duty raised from 1% to 3% | Official |
| 31 March 2025 | West Bengal | Temporary 2% rebate and circle rate cut appear to have lapsed | Extension not confirmed |
| 1 April 2025 | Tamil Nadu | Women's registration fee cut to 1% for guideline value up to Rs 10 lakh | Reported |
| 1 April 2025 | Jammu and Kashmir | Blood-relation transfers exempted from stamp duty | Reported |
| 2 April 2025 | Gujarat | Stamp amendment notified; effect on conveyance rate not confirmed | Reported |
| May 2025 | Uttar Pradesh | Women's 1% rebate extended to property up to Rs 1 crore | Reported |
| June 2025 | Tripura | Registration fee order reported | Unverified |
| August 2025 | Haryana | Duty waived for small scheme plots; general rates unchanged | Reported |
| 31 August 2025 | Karnataka | Registration fee raised from 1% to 2% | Reported |
| October 2025 | Delhi | Committee formed to review circle rates | Review under way |
| November 2025 | Uttarakhand | Registration fee cap raised from Rs 25,000 to Rs 50,000 | Official |
| 26 December 2025 | Lakshadweep | New stamp regulation gazetted | Commencement not verified |
| April 2026 | Chhattisgarh | Women's registration fee halving approved; concession for defence personnel announced | Effective date to confirm |
| April 2026 | Sikkim | Sub-Registrar notices on fees reported | Unverified |
| September 2026 | Himachal Pradesh | Stamp amendment bill passed with new slabs | Assent and notification to confirm |
We update the calculator data when a change is confirmed. If you know of a change in your state that is not reflected here, the Sub-Registrar's office is the best place to confirm it.
The calculator covers sale deeds. Other property documents are charged under different articles of each state's stamp law, and the rates vary even more.
| Document | How states usually charge it |
|---|---|
| Agreement for sale | A small fixed amount in many states; in some, including Maharashtra, an agreement with possession or for a new flat is charged close to a conveyance |
| Builder-buyer agreement for a new flat | In several states duty is paid at the agreement stage and adjusted against the final conveyance |
| Gift deed | Full conveyance rate in some states; heavily concessional for close family in others, as shown above |
| Lease or rent agreement | Depends on the period, rent and deposit; short leases often carry a small percentage of the rent |
| Mortgage deed or loan agreement | A percentage of the loan amount, often with a cap; many banks pay this as part of loan documentation |
| Partition deed | Duty on the value of the separated shares, usually at a lower rate than a sale |
| Release or relinquishment | Often concessional between family members, full rate otherwise |
| Power of attorney | A small fixed amount, but a conveyance rate where given for consideration to sell property |
For Delhi, the Delhi calculator covers gift deeds, short rent agreements and powers of attorney. For other states, check the article of the state's stamp law that applies, or ask an advocate.
Stamp duty is charged by the state where the property is, not where you live. A Bengaluru resident buying a flat in Pune pays Maharashtra rates; a buyer living in Dubai pays the same rates as a resident. What changes is the paperwork:
When buying in a state you do not know, engage a local advocate for the title check and the duty calculation. Local practice on valuation and charges varies even between districts.
Builders, brokers and banks often hand buyers a sheet of "government charges". It is worth checking line by line, because the figures are sometimes rounded up, out of date, or mixed with charges that are not paid to the government at all.
A stamp duty figure that cannot be explained in these terms should not be paid until it can. Paying the government directly through e-stamping or the state portal, with the receipt in your own name, is the safest course.
Stamp duty is a percentage of the property value. Every state charges it on the higher of the price in the sale deed or the government circle rate (also called guidance value or ready reckoner rate). Registration fee is charged separately, usually around 1%, and some states cap it.
Rates differ and change often. In our latest data the lowest headline sale deed rates are in a few north-eastern states and Gujarat, but the total cost also depends on registration fee, cess and surcharges. Use the calculator for your state and value.
In many states, yes. Delhi, Haryana, Punjab, Uttar Pradesh, Rajasthan, Maharashtra, Uttarakhand, Jammu and Kashmir and several others charge women buyers a lower rate, sometimes only up to a value limit. Check your state in the table.
On whichever is higher. If you buy below the circle rate, duty is still charged on the circle rate, and the difference can also have income tax consequences.
The document can be impounded and you may have to pay the deficit with a penalty. An under-stamped deed is also a problem when you later sell or take a loan against the property.
Yes, in most states. You can buy e-stamp paper through the Stock Holding Corporation or authorised centres, or pay through the state registration portal, and then book a slot at the Sub-Registrar office.
No. Stamp duty is a tax on the document. The registration fee is for registering it with the Sub-Registrar. Both are usually paid before or at registration.
For those states we could not open the government rate page itself and relied on reliable secondary sources such as bank or law-firm guides and news reports. The Sub-Registrar office or the state registration website has the final word.
On our data, Puducherry's general rate of 10% and Meghalaya's reported 9.9% are among the highest headline rates, and Kerala's 8% with 2% registration is high among large states. Check the total including registration, not just the headline.
Gujarat's 4.9% for all buyers, with no registration fee for a sole woman buyer, is among the lowest. Jharkhand charges 4% but 3% registration.
For property documents it is a state tax. Parliament sets rates only for certain commercial instruments such as cheques and share transfers.
Metro cess and local body duty apply in some cities and not others, so Mumbai is about 6%, Pune and Thane about 7%, and rural areas lower.
6%, a 1% rebate on the men's 7%, for property up to Rs 1 crore after the limit was raised in May 2025.
2% of the value, raised from 1% from 31 August 2025.
Not in stamp duty, which is 7% for all. Since April 2025, women pay 1% registration instead of 2% where the guideline value is up to Rs 10 lakh.
A basic 3.5% plus a surcharge of 40% of that duty, giving 4.9%.
1% of the value, capped at Rs 30,000, so any property above Rs 30 lakh pays Rs 30,000.
A fixed amount by value band, for example Rs 30,000 for a property worth between Rs 50 lakh and Rs 60 lakh.
7.5% either way: in towns and cities it splits into 5.5% duty, 1.5% transfer duty and half a per cent registration, or 5.5% duty with 2% registration in villages.
In MCD areas, 7% for men and 5% for women, plus 1% registration and Rs 100.
Yes. One percentage point more: 7% in corporation and municipal areas and 6% elsewhere.
Yes. Rs 200 for residential or agricultural property gifted to a spouse, child, grandchild or a deceased son's widow.
Transfers between blood relations have been exempt from stamp duty since 1 April 2025, though registration is still payable.
A flat Rs 5,000 for gifts to defined relatives, as reported.
No. Passing property by will or succession involves no transfer deed, so nothing is charged; a later gift, release, partition or sale between the heirs is another matter.
The minimum value set by the state for each area and property type. Duty is charged on it if the deed price is lower.
It depends on the state. Gujarat's and Rajasthan's surcharges are on the duty amount; Maharashtra's metro cess is on the value.
In several states, yes, including Haryana, West Bengal and Maharashtra. The calculator lets you choose urban or rural where relevant.
Because the official rate page could not be read and the figure comes from reliable secondary sources. Check the state portal before paying.
The data was researched in October 2026 and is revised when a change is confirmed. Always confirm on the state portal on the day you pay.
No. Duty follows the state where the property is, though a few concessions carry residence conditions.
Usually yes, as a mortgage or loan document, at a percentage of the loan often with a cap. Banks typically collect it at disbursal.
Under the old regime it has been deductible within the overall investment limit for a residential house in the year paid, and it adds to the cost of acquisition for capital gains.
The document can be impounded and a penalty imposed on top of the deficit, and the deed is not admissible in evidence until both are paid.
Not for a simple sale, as state portals compute it. An advocate is worth engaging for the title check and for gifts, partitions or unusual properties.
No. Above Rs 1 crore the men's rate of 7% applies to a woman buyer as well, on the reported rules.
3.75% up to Rs 25 lakh, a 25% rebate on the 5% rate, and 5% above that. Registration is 2% capped at Rs 50,000.
No. Kerala charges 8% stamp duty and 2% registration for all buyers.
Sources conflict, so we mark it unverified. Check with the Sub-Registrar in Chandigarh.
A stamp amendment bill passed in September 2026 proposes new slabs. Check whether it has been notified before relying on it.
It is built for sale deeds. Gift rates differ widely; see the family gifts section and confirm with the state.
No. Legal, documentation and club charges are not government levies. Ask for them to be listed separately from stamp duty and registration.
Ask for the value used and the breakdown of duty, cess and registration, then compare it with the state portal's calculation.
The rate in force on the date the duty is paid usually applies. Check the effective date of the change and plan the payment accordingly.
Madhya Pradesh and Jharkhand are reported at 3%, Chhattisgarh at 4%, and Assam at 8.5% for higher values, though Assam's figure could not be confirmed officially.
Yes, at Rs 2 lakh on 1% of the value, plus facilitation charges and a small pasting fee.
The basic rate is 6% for men and 5% for women, with surcharges on the duty that may take the effective rate to about 7.8% and 6.5%. Verify the surcharge before paying.
Both are commonly quoted at a total of about 7.5%, though the split between duty, transfer duty and registration differs. Neither gives a women's concession.
Yes. Rates reported are 6% male to male, 5.7% male seller to female buyer, and 6.3% female seller to male buyer.
Only in some states. Delhi charges each share at its own rate, Haryana and Punjab fix a separate joint rate, and Maharashtra gives no concession unless all buyers are women.
On the separate Delhi stamp duty calculator, which covers MCD, NDMC and Cantonment areas, joint shares, gifts, rent agreements and powers of attorney.
Free, enrolment-checked profile. Client requests in your practice area, no commission on your fees, a free case diary and your court group. Apply in about 10 minutes.