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.
State-Wise Stamp Duty Rates 2026 – Complete Table
Stamp duty rates vary dramatically across India – from as low as 4% in Punjab to as high as 8.5% in some union territories. The table below covers the 18 states + UTs that account for ~95% of property transactions in India. Rates are for resident male buyers on conveyance deeds; women buyers typically pay 1% lower in most states.
| State/UT | Male Buyer | Female Buyer | Registration Fee | Total (Male) |
|---|---|---|---|---|
| Maharashtra (Mumbai) | 6% | 5% | 1% (cap Rs.30K) | 7% |
| Maharashtra (Rest) | 5% | 4% | 1% (cap Rs.30K) | 6% |
| Karnataka | 5% | 5% | 1% | 6% |
| Tamil Nadu | 7% | 7% | 4% | 11% |
| Delhi NCR | 6% | 4% | 1% | 7% |
| Uttar Pradesh | 7% | 6% | 1% | 8% |
| Haryana (urban) | 7% | 5% | 1.5% (cap Rs.15K) | 8.5% |
| West Bengal (Kolkata) | 7% | 6% | 1% | 8% |
| Telangana | 5% | 5% | 1% | 6% |
| Andhra Pradesh | 5% | 5% | 1% | 6% |
| Gujarat | 4.9% | 4.9% | 1% | 5.9% |
| Rajasthan | 6% | 5% | 1% | 7% |
| Madhya Pradesh | 7.5% | 7.5% | 3% | 10.5% |
| Kerala | 8% | 8% | 2% | 10% |
| Punjab | 7% | 5% | 1% | 8% |
| Odisha | 5% | 4% | 2% | 7% |
| Chandigarh | 5% | 5% | 1% | 6% |
| Jharkhand | 4% | 3% | 3% | 7% |
City-Level Variances Most Buyers Miss
Mumbai Metropolitan Region: Within Maharashtra, MMR (Mumbai, Thane, Navi Mumbai, Kalyan-Dombivli) pays an additional 1% Metro cess on top of base stamp duty. Pune used to have this from 2020-2022 but it was rolled back. So a Mumbai property attracts 6%, Pune attracts 5%, Nashik attracts 5%. This single percentage point on a Rs.1 crore flat is Rs.1 lakh – worth knowing before you sign.
Bengaluru: Karnataka kept stamp duty at 5% for properties above Rs.45 lakh, but properties under Rs.45 lakh enjoy 3% (a deliberate affordable-housing push). For BBMP areas, additional 0.5% cess applies on certain category-A properties. Most resale Bengaluru buyers see effective rates between 5.7% and 6.5% including registration and minor cesses.
Hyderabad/Telangana: Headline rate is 5% but the state adds a transfer duty of 1.5% on properties within municipal areas, making the all-in cost roughly 7.5% for GHMC zones. The “registration fee” of 1% is calculated on the higher of consideration value or guideline value, whichever is greater.
Delhi NCR (Noida, Gurugram, Ghaziabad, Faridabad): Each falls under a different state, so rates are not uniform across NCR. Noida (UP) charges 7% for male buyers vs Gurugram (Haryana) at 7% urban vs Faridabad (Haryana) at 7% urban vs Ghaziabad (UP) at 7%. Delhi proper is 6%. Buyers shopping across NCR borders should compare not just price per sq ft but all-in stamp duty + registration cost differences.
Real Worked Examples – Three Price Points
Example 1: Rs.50 lakh 2BHK flat in Pune, male buyer. Stamp duty at 5% = Rs.2,50,000. Registration at 1% (capped at Rs.30,000) = Rs.30,000. Metro cess does not apply in Pune. Total: Rs.2,80,000 (5.6% of property value). Most buyers underestimate this and arrange only Rs.2 lakh from their savings.
Example 2: Rs.1 crore apartment in Mumbai (Bandra), male buyer with wife as co-owner. If registered jointly with the wife as primary owner, women’s rate of 5% applies on her share. If the split is 50:50, effective stamp duty is (50% x 6%) + (50% x 5%) = 5.5% = Rs.5,50,000. Plus 1% Metro cess = Rs.1,00,000. Plus registration (capped at Rs.30,000). Total: Rs.6,80,000. Compared to sole-male ownership: Rs.7,30,000. Savings from joint ownership with wife as primary: Rs.50,000.
Example 3: Rs.2 crore villa in Bengaluru, male buyer. Stamp duty at 5% = Rs.10 lakh. Registration at 1% = Rs.2 lakh. BBMP cess of 0.5% on certain plots = Rs.1 lakh (if applicable). Total: Rs.12-13 lakh. Karnataka rates do not differ between male and female buyers, so spousal joint ownership offers no stamp duty advantage in Karnataka (though it still provides Section 80C and Section 24 tax benefit splits).
Stamp Duty Refunds – When and How
If a property deal falls through after stamp duty has been paid but BEFORE registration, you can claim a refund of approximately 98% of the stamp duty amount (2% is forfeited as processing charge in most states). The window for filing the refund is typically 6 months from the date of stamping in most states; Maharashtra allows up to 5 years for unused stamp papers but only 6 months for cancelled transactions where the deed was not registered.
To claim: file an application with the Collector of Stamps in your state along with the original franked document, cancellation deed (if applicable), and proof that the transaction did not complete. Processing takes 2-4 months typically. If the property was already registered and you later cancel the sale (rescission), the refund process is much harder and may require court intervention.
Buying from an NRI – Stamp Duty Implications
Stamp duty rates are identical when buying from an NRI versus an Indian resident – the rate is a function of buyer state and gender, not seller status. However, when buying from an NRI you must additionally deduct TDS at 20% (LTCG) or 30% (STCG) on the seller’s capital gain – this is buyer’s responsibility under Section 195. This TDS amount is paid separately from stamp duty. Most NRI sellers ask for “tax-cleared cheque” which means you compute their gain (LTCG/STCG), deduct TDS, and pay only the net amount. Get this in writing before stamping the deed.
How to Reduce Your Stamp Duty (Legal Strategies)
- Buy in your wife’s name (or jointly with her as primary): Saves 1-2% in most states. On a Rs.1 crore property in UP, this is a Rs.1 lakh saving.
- Time the booking with a state festival/scheme discount: States periodically run 1-2% rebate windows (Maharashtra ran a 2% reduction in 2020-21, Karnataka offered women’s flat 3% on affordable properties). Check before booking.
- Negotiate the consideration value down to circle/guideline value: If the actual market price is below the state’s guideline rate, stamp duty is computed on the higher of the two. If you are buying genuinely below market, ensure all paperwork reflects the lower value to avoid being overcharged on the difference.
- Use the Rs.1.5 lakh Section 80C deduction: Stamp duty + registration paid in the same financial year as possession qualifies for 80C deduction (within the overall Rs.1.5 lakh cap). On Rs.6 lakh stamp duty + Rs.1 lakh registration, you can claim Rs.1.5 lakh under 80C, saving Rs.45,000 in tax at 30% slab.
- Avoid duplicate stamping: If you are doing a sale agreement first and then a final sale deed, stamp duty on the agreement is adjusted (in most states) against the final deed – you do not pay twice. Confirm this in writing with the sub-registrar.
Common Stamp Duty Disputes and How to Avoid Them
Undervaluation dispute: If the sub-registrar suspects the declared consideration is below market value, they may refer the matter to the District Sub-Registrar for valuation, freezing your registration for 3-6 months. Avoid this by stamping at the higher of actual sale value or circle rate – even if you genuinely paid less.
Built-up vs carpet area dispute: Some sub-registrars compute stamp duty on built-up area while RERA mandates pricing on carpet area. Always have the sale deed reference carpet area explicitly. If the deed conflates the two, you may overpay stamp duty by 25-30%.
Amenity valuation dispute: Premium amenities (clubhouse access, parking spaces, lifts) are sometimes valued separately and stamp duty charged on them. In Mumbai and Bengaluru, parking is typically Rs.3-8 lakh additional consideration that gets fully stamped at 6%. Confirm whether parking is part of the main deed (single stamping) or a separate agreement (double stamping risk).
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:
- First-Time Home Buyer Complete Guide
- Joint Home Loan India
- RERA Buyer Checklist
- Stamp Duty Calculator
Rates change frequently. Verify with state registration department before paying. Educational guide; not legal advice.
