Stamp Duty + Registration Charges India 2026 – State-Wise Rates
Why Stamp Duty Matters More Than You Think
On a Rs.1 crore property:
- Maharashtra (6%): Rs.6 lakh
- Tamil Nadu (11%): Rs.11 lakh
- Karnataka (5%): Rs.5 lakh
- Delhi (6% women / 4% women senior): Rs.4-6 lakh
Stamp duty + registration is the largest “hidden” cost first-time buyers underestimate. Bank loan does not cover it — must be paid in cash.
State-Wise Rates (2026)
| State | Stamp duty (male) | Stamp duty (female) | Registration | Total typical |
|---|---|---|---|---|
| Maharashtra (Mumbai) | 6% | 5% (women 1% concession) | 1% | 6-7% |
| Maharashtra (other cities) | 7% | 6% | 1% | 7-8% |
| Karnataka (Bengaluru) | 5% | 5% (no gender concession but lower base) | 1% | 6% |
| Karnataka (under Rs.35 lakh) | 3% | 3% | 1% | 4% |
| Tamil Nadu (Chennai) | 7% | 7% | 4% | 11% |
| Delhi (male) | 6% | 4% (2% concession) | 1% | 5-7% |
| Uttar Pradesh | 7% | 7% (1% rebate for women up to Rs.10L) | 1% | 8% |
| Telangana (Hyderabad) | 4% | 4% | 0.5% | 4.5% |
| Andhra Pradesh | 5% | 5% | 1% | 6% |
| Gujarat (Ahmedabad) | 4.9% | 4.9% (no gender concession) | 1% | 5.9% |
| West Bengal (Kolkata) | 5% | 5% | 1.1% | 6.1% |
| Rajasthan | 5% | 4% (1% concession) | 1% | 5-6% |
| Haryana (Gurugram) | 7% (urban) | 5% (2% concession) | 1% | 6-8% |
| Punjab | 7% | 6% | 1% | 7-8% |
| Kerala | 8% (city) | 8% | 2% | 10% |
Rates change. Verify on state registration department website.
Women Co-Owner Discount Stacking
Most states give 1-2% discount when property is registered in woman’s name (sole or joint).
Strategy: register jointly with wife / mother / daughter as primary owner to capture the discount.
On Rs.1 crore property in Maharashtra: 1% discount = Rs.1 lakh saved. On Delhi: 2% discount = Rs.2 lakh.
Section 80C Tax Deduction
Stamp duty + registration paid in a year is eligible for Section 80C deduction up to Rs.1.5 lakh limit (combined with other 80C investments like PPF, ELSS, EPF, life insurance).
For a Rs.6 lakh stamp duty payment in 30% bracket: Rs.45,000 tax saving in year paid.
Caveat: Must be in year of payment; cannot carry forward.
How Stamp Duty Is Calculated
Calculated on the higher of:
- Actual transaction value (sale deed price)
- Circle rate / guidance value (government-fixed minimum)
If you negotiate below circle rate, you still pay stamp duty on circle rate (and the IT department may treat the difference as gift, taxable).
Who Pays Stamp Duty
Buyer pays in India. Builder/seller is exempt from this cost. Brokerage is separate (1-2%; paid by buyer to broker if engaged).
Payment Process
- Calculate amount based on property value + applicable rate
- Pay via e-stamp paper (online via authorised collection center)
- Get e-stamp certificate
- Carry to sub-registrar office at registration appointment
- Registration fee paid separately at sub-registrar
5 Mistakes That Cost Extra
1. Buying under-stated. Trying to under-report sale price to save stamp duty triggers IT scrutiny if below circle rate.
2. Not registering in woman name. Missing 1-2% discount in eligible states.
3. Not claiming 80C deduction. Forgetting to add Rs.1.5L in 80C the year stamp duty paid.
4. Paying via builder/agent. Always pay direct via authorised e-stamp portal; agent commissions on this are unnecessary.
5. Forgetting registration fee. Separate from stamp duty; another 0.5-1% of property value.
FAQs
Can I avoid stamp duty? No, mandatory. Power of attorney transfers were once a workaround but now treated as conveyances by IT department.
Is GST separate from stamp duty? Yes. GST 5% on under-construction (not on ready-to-move). Stamp duty applies on both.
What about gift deed stamp duty? Lower rates for blood relatives (1-2% typically). Use for parent-to-child transfers.
Joint registration with non-spouse co-owner? Allowed but tax discount only for specific relationships (spouse, mother, daughter usually).
Next Steps
Look up your state’s current rates before budgeting property purchase. Add 1.5-2% above headline rate for the full registration + processing. Always register in woman name where discount available.
Related guides:
Rates change frequently. Verify with state registration department before paying. Educational guide; not legal advice.
