Stamp Duty and Registration Charges in India — State-by-State Guide 2026
Last verified: April 2026, against state stamp acts (Maharashtra Stamp Act, Karnataka Stamp Act, etc.) and current state-specific notifications on stamp duty and registration charges.
Stamp duty + registration is the single largest “hidden” cost of home buying in India — typically 5-8% of property value, paid out of pocket on top of the down payment. This is over and above the property cost; banks don’t finance it. For a ₹1 Cr flat, you’re writing a cheque for ₹6-8 lakh on top of the down payment, in the same week. This guide gives you state-by-state rates, women-buyer concessions, and legitimate ways to reduce stamp duty.
Stamp duty + registration — major states (2026)
| State | Stamp Duty (Male) | Stamp Duty (Female) | Registration | Total (Male / Female) |
|---|---|---|---|---|
| Maharashtra (Mumbai) | 5% (urban) + 1% LBT | 5% + 1% LBT (no female concession) | 1% | ~7% / 7% |
| Maharashtra (other cities) | 5% | 5% | 1% | ~6% / 6% |
| Delhi | 6% | 4% | 1% | ~7% / 5% |
| Karnataka (Bengaluru) | 5% (above ₹45 L); 3% (₹21-45 L); 2% (under ₹21 L) | Same as male | 1% | ~6% / 6% |
| Tamil Nadu (Chennai) | 7% | 7% | 4% (capped ₹4,000 for transfer of share certificate) | ~11% / 11% |
| West Bengal (Kolkata) | 6% (above ₹40 L); 4% (under ₹40 L) | Same | 1% | ~7% / 7% |
| Telangana (Hyderabad) | 4% | 4% | 0.5% | ~5% / 5% |
| Uttar Pradesh (Noida) | 7% | 5% (concession ₹10K only on first ₹10 L) | 1% | ~8% / ~6.5% |
| Haryana (Gurugram) | 7% (urban areas, male); 5% (urban, female) | 5% | 1% | ~8% / 6% |
| Gujarat (Ahmedabad) | 4.9% | 4.9% (1% concession on first registration) | 1% | ~5.9% / ~4.9% |
| Rajasthan | 5% | 4% | 1% | ~6% / ~5% |
| Madhya Pradesh | 7.5% | 5% | 3% | ~10.5% / ~8% |
| Punjab | 7% | 5% | 1% | ~8% / 6% |
Note: rates may vary by sub-region (urban / rural) and property type. Always verify with the local Sub-Registrar’s office before payment.
Why women buyers get concessions
Many states offer 1-2% concession on stamp duty for women-only or jointly-with-women property purchases. The aim: encourage property ownership by women. Concession is usually only for single-woman owner (sole) or first-name-female joint ownership (varies by state).
For a ₹1 Cr flat in Delhi: Male only — ₹6 L stamp duty. Female sole owner — ₹4 L stamp duty. Saving: ₹2 L. The concession is worth structuring property ownership around in many cases.
Caveat: Section 56(2)(x) of Income Tax — gift of immovable property between non-relatives over ₹50K becomes taxable in recipient’s hands. Make sure spouse-owner structures don’t trigger this. CA consultation recommended.
Stamp duty calculation — the “circle rate” rule
Stamp duty isn’t always on the actual sale price. It’s on the higher of:
- Actual transaction value (sale agreement)
- Circle rate / ready reckoner rate / DLC rate (set by state for each locality)
So if circle rate for your area is ₹15,000/sq.ft and you negotiated to buy at ₹14,000/sq.ft, stamp duty is computed on circle rate. The ₹1,000/sq.ft “savings” you negotiated doesn’t apply for stamp duty.
Worse: under Section 50C / 56(2)(x), if circle rate exceeds purchase price by more than 5-10%, the difference is treated as deemed gift to the buyer — taxable in their hands.
Legitimate ways to reduce stamp duty
1. Buy in a woman’s name
1-2% saving in states with female concession. Most direct approach.
2. Time the registration
Some states announce stamp-duty reductions during festive seasons or to revive housing markets. Maharashtra reduced rates from 5% to 2-3% during 2020-21. Watch for announcements.
3. Co-ownership structuring
Joint with spouse, parent, or sibling. Doesn’t reduce stamp duty itself but enables future tax benefits (Sec 24(b) interest split, capital gain split on sale).
4. Choose less-stamped property type
Resale flats are stamped at deed value. Under-construction flats from builder typically have higher GST + tripartite registration costs. Specific exemptions for first-home buyers in some states.
5. PMAY (Pradhan Mantri Awas Yojana) benefits
If eligible (income criteria), PMAY-CLSS provides interest subsidy up to ₹2.67 L. Reduces effective home cost. Income limits: EWS ₹3L/year, LIG ₹6L/year, MIG-I ₹12L/year, MIG-II ₹18L/year. (Most urban professionals don’t qualify.)
Worked example — ₹1.2 Cr flat in Bengaluru
| Cost component | Amount |
|---|---|
| Property cost (sale deed value) | ₹1,20,00,000 |
| Stamp duty (5%) | ₹6,00,000 |
| Registration fee (1%) | ₹1,20,000 |
| Cess (10% on stamp duty in Karnataka) | ₹60,000 |
| BBMP / surcharge (varies) | ~₹15,000 |
| Document handling / legal fees | ~₹15,000 |
| Total registration costs | ~₹8,10,000 (6.75% of property) |
Tax treatment — is stamp duty deductible?
Yes, stamp duty paid on residential property purchase is deductible under Section 80C in the year of payment. Capped at the overall ₹1.5 L 80C limit.
So on a ₹1.2 Cr flat with ₹6 L stamp duty: you can claim ₹1.5 L deduction in the year of purchase (depleting your full 80C bucket). At 30%+cess slab, that’s ₹46,800 of tax saved.
Limitation: only in old regime. Not available in new regime.
Also: the deduction is one-time, in the year of registration. If you take possession one year and register the next, the deduction is in the registration year.
What if you sell within 5 years?
Section 80C deduction claimed on stamp duty + registration is subject to recapture — if you sell the property within 5 years of registration, the previously-claimed 80C deduction is added back to your taxable income in the year of sale.
For someone who bought, claimed ₹1.5 L deduction, and sells in year 3: ₹1.5 L gets added back to FY-of-sale income. At 30% slab: ₹46,800 of “extra” tax in that year. Plan accordingly.
Linked deep-dives
- Buying vs renting in India
- Home loan EMI + prepayment
- Section 80C investments
- Old vs New Tax Regime
- Capital gains tax — selling property
FAQs
Can I pay stamp duty in instalments?
No — stamp duty is paid upfront at the time of registration. The full amount must be paid before the Sub-Registrar accepts the deed for registration.
Are stamp duty rates the same for under-construction and ready properties?
Mostly yes, but under-construction properties often pay GST 5% (1% for affordable housing) on construction services in addition to stamp duty on the eventual deed. Resale ready flats: only stamp duty.
Is stamp duty negotiable?
No — it’s a state government tax, set by statute. The “registration fee” portion may have minor flexibility but stamp duty is fixed.
What’s the difference between deed value and circle rate?
Deed value: actual purchase price agreed between buyer and seller. Circle rate: government-set minimum value for stamp-duty purposes. Stamp duty is on the higher of the two.
Is stamp duty payable on home loan registration?
Yes — additional stamp duty on the mortgage / home loan agreement, typically 0.1-0.25% of loan amount. Built into loan processing fees usually.
Does inheritance trigger stamp duty?
Most states charge nominal stamp duty (often ₹100-200) on inherited property registration via will probate or succession certificate. Significantly lower than purchase stamp duty.
Sources & references
- State stamp acts (Maharashtra, Karnataka, Tamil Nadu, etc.)
- Section 80C and Section 50C of the Income Tax Act
- State revenue / sub-registrar office portals
Last verified: April 2026. Stamp duty rates change via state notifications — verify with the sub-registrar before payment.
