Stamp Duty and Registration Charges in India – State-wise Guide 2025

Buying property? You'll pay more than just the sale price!

Stamp duty and registration charges add 5-10% to your property cost – often lakhs of rupees. Understanding these charges helps you budget correctly and avoid legal troubles.

What is Stamp Duty?

Stamp duty is a tax levied by state government on property transactions and legal documents.

Purpose:

• Government revenue

• Legal validity of documents

• Prevent tax evasion

• Record keeping

Paid on:

• Property sale/purchase

• Gift deeds

• Lease agreements

• Mortgage deeds

• Partnership deeds

• Power of attorney

• Affidavits

What is Registration Charge?

Registration charge is fee paid for registering document with Sub-Registrar office.

Purpose:

• Official record of transaction

• Legal proof of ownership

• Public documentation

Both are MANDATORY for property transactions in India!

Stamp Duty vs Registration Charges:

Aspect	Stamp Duty	Registration Charges
Nature	Tax	Fee
Payable to	State Government	Sub-Registrar Office
Amount	3-10% of property value	Usually 1% of property value
Based on	Property value/circle rate	Property value
Varies by	State, property type, buyer	State

Who Pays Stamp Duty?

Generally: Buyer pays

But can be negotiated:

• Sometimes split between buyer and seller

• Mentioned in sale agreement

• Local customs vary

Registration charges: Usually buyer

How Stamp Duty is Calculated:

Based on:

1. Transaction value (sale price), OR

2. Circle rate/Ready Reckoner/Guidance value, OR

3. Market value

Whichever is HIGHER!

Circle Rate/Ready Reckoner:

• Minimum property value fixed by government

• Based on location, area, property type

• Updated periodically

• Even if you pay less, stamp duty calculated on circle rate

Example:

• You buy flat for ₹50 lakh

• Circle rate for area is ₹60 lakh

• Stamp duty calculated on ₹60 lakh (higher value)

State-wise Stamp Duty Rates (2025):

Major States:

Maharashtra:

• Men: 6% (urban), 5% (rural)

• Women: 5% (urban), 4% (rural)

• Joint (man+woman): 5% (urban), 4% (rural)

• Registration: 1%

Delhi:

• Men: 6%

• Women: 4%

• Joint: 4-6% (depends on women's share)

• Registration: 1%

Karnataka (Bangalore):

• Men: 5% + surcharge 2% = 7% total

• Women: 3% + surcharge 2% = 5% total

• Registration: 1%

Tamil Nadu:

• All: 7%

• Registration: 1%

Gujarat:

• Urban: 4.9%

• Rural: 4.9%

• Registration: 1%

Uttar Pradesh:

• Urban areas: 7%

• Rural areas: 6%

• Women: 6% (discount applicable)

• Registration: 1%

West Bengal:

• Kolkata: 7%

• Other areas: 6%

• Registration: 1%

Haryana:

• All: 7% (in most cities)

• Women may get discount

• Registration: 1.5%

Rajasthan:

• Urban: 6%

• Rural: 5%

• Registration: 1%

Telangana:

• Urban: 4-5%

• Registration: 0.5-1%

Madhya Pradesh:

• All: 7.5%

• Registration: 1%

Kerala:

• All: 8-10% (varies by value)

• Registration: 2%

Punjab:

• All: 7%

• Registration: 1%

Andhra Pradesh:

• Urban: 4-5%

• Registration: 1%

Bihar:

• All: 6%

• Registration: 2%

Jharkhand:

• All: 4%

• Registration: 1%

Odisha:

• All: 5%

• Registration: 1%

Uttarakhand:

• All: 5%

• Women: 4%

• Registration: 1%

Himachal Pradesh:

• All: 6%

• Registration: 1%

Goa:

• All: 5%

• Registration: 1%

Assam:

• All: 8.25%

• Registration: 1%

Chhattisgarh:

• All: 5%

• Registration: 1%

Note: Rates change periodically. Always verify current rates before transaction.

Additional Charges:

Beyond stamp duty and registration:

1. GST (for under-construction property):

• 1-5% on construction value

• For ready-to-move, no GST

2. TDS (if property value > ₹50 lakh):

• Buyer must deduct 1% TDS

• Deposit with Income Tax Department

• Get Form 16B

3. Legal fees:

• Lawyer charges: ₹10,000-₹1,00,000

• For document verification

4. Brokerage (if agent involved):

• 1-2% of property value

5. Processing fees:

• For loan, bank charges

Example Calculation:

Property in Mumbai:

• Purchase price: ₹1 crore

• Buyer: Male

• Ready-to-move flat

Costs:

• Stamp duty: 6% = ₹6 lakh

• Registration: 1% = ₹1 lakh

• Total: ₹7 lakh

If buyer was female:

• Stamp duty: 5% = ₹5 lakh

• Registration: 1% = ₹1 lakh

• Total: ₹6 lakh

• Savings: ₹1 lakh!

Women Get Lower Rates - Why?

To encourage:

• Women's property ownership

• Financial independence

• Gender equality

Discount: 1-2% lower than men in most states

Joint ownership (with woman): Often gets lower rate

Smart strategy: Register in woman's name or jointly to save!

How to Pay Stamp Duty:

Two methods:

1. Non-Judicial Stamp Paper (Traditional):

Process:

• Purchase stamp paper from authorized vendor

• Of required value (₹6 lakh for ₹1 crore property @6%)

• Sale deed printed on stamp paper

• Then registered

Issues:

• High value needs multiple papers

• Risk of fake stamp papers

• Cumbersome

Mostly replaced by online method now.

2. E-Stamping / Online Payment (Modern):

Most states now have e-stamping:

Process:

A) Visit state's e-stamping portal:

• SHCIL website (shcilestamp.com)

• Or state revenue department website

Examples:

• Maharashtra: gras.mahakosh.gov.in/echallan

• Delhi: edistrict.delhigovt.nic.in

• Karnataka: kaverigramseva.karnataka.gov.in

• Tamil Nadu: tnreginet.gov.in

B) Fill details:

• Property details

• Transaction value

• Parties' details

• Document type

C) Calculate stamp duty

• System auto-calculates

D) Pay online:

• Net banking

• Credit/debit card

• UPI

E) Get e-stamp certificate:

• Download PDF

• Print

• Attach to sale deed

• Take to Sub-Registrar for registration

Advantages:

• Secure

• No fake stamps

• Instant

• High value possible

• Trackable

Registration Process:

After paying stamp duty:

Step 1: Book Appointment

• Many states allow online slot booking

• Visit state's registration website

• Book date and time at Sub-Registrar office

Step 2: Prepare Documents

• Sale deed (on stamp paper or with e-stamp)

• Property documents

• ID proofs (buyer and seller)

• PAN cards

• Address proofs

• Property tax receipts

• NOC from society

• Encumbrance certificate

• Allotment letter

Step 3: Visit Sub-Registrar Office

• On appointed date

• Buyer, seller, and 2 witnesses must be present

• Carry all original documents + photocopies

Step 4: Verification

• Sub-Registrar verifies documents

• Checks identities

• Confirms transaction details

Step 5: Biometric

• Fingerprints taken

• Photos taken

Step 6: Signing

• Buyer signs

• Seller signs

• Witnesses sign

• Sub-Registrar signs and seals

Step 7: Payment of Registration Fee

• Pay registration charges (usually 1%)

• Cash/card/online

Step 8: Registration Complete

• Document registered in official records

• Unique registration number assigned

Step 9: Collect Registered Document

• Same day or within 7-15 days

• Or can download from website

Registration fee: Usually 1% of property value (₹1 lakh for ₹1 crore property)

Exemptions and Concessions:

Full exemption (no stamp duty):

✓ Gift to blood relatives (in some states)✓ Will/inheritance✓ Family partition✓ Government acquisitions✓ Court orders

Reduced rates:

✓ Women buyers (as discussed)✓ Senior citizens (in some states)✓ First-time home buyers (temporary schemes)✓ Affordable housing (under PMAY etc.)✓ Rural properties✓ Agricultural land (nominal duty)

Check state-specific schemes!

How to Check Circle Rate:

Different names in different states:

• Mumbai/Maharashtra: Ready Reckoner Rate

• Delhi: Circle Rate

• Bangalore/Karnataka: Guidance Value

• Tamil Nadu: Guideline Value

How to check:

Online:

• Visit state's registration/revenue website

• Look for "Ready Reckoner" or "Circle Rate"

• Select district, locality, property type

• Get rate per sq ft/sq meter

Examples:

• Maharashtra: igrmaharashtra.gov.in

• Delhi: delhi.gov.in (Citizen Services > Circle Rates)

• Karnataka: kaveri.karnataka.gov.in

Offline:

• Visit Sub-Registrar office

• Ask for current rates

• Get printed copy

Updated: Usually annually (1st January or April 1st)

What Happens If You Don't Pay Stamp Duty?

Consequences:

❌ Document not legally valid - Can't be used as evidence in court❌ Transaction void - Can be challenged❌ Penalty: 10-20 times the deficit stamp duty + interest❌ Property registration rejected❌ Legal disputes - Seller can claim property back❌ Prosecution - Imprisonment possible

Never undervalue property to save stamp duty!

Under-reporting Property Value (Common Fraud):

What people do:

• Show property price as ₹50 lakh in documents

• Actually pay ₹80 lakh (₹30 lakh black money)

• Save stamp duty on ₹30 lakh

Why it's risky:

❌ Tax evasion - Criminal offense❌ Income tax notice - If caught, heavy penalty + prosecution❌ Lower loan - Bank gives loan based on registered value❌ Lower compensation - If government acquires land❌ Capital gains - Higher tax when you sell (lower purchase price shown)❌ Legal trouble - Document can be challenged

Circle rate system makes this difficult now.

Tips to Save on Stamp Duty:

✓ Register in woman's name - Lower rates in most states✓ Check exemptions - Affordable housing schemes✓ Buy in rural areas - Lower rates✓ Time purchases - Some states give temporary discounts✓ Joint ownership with woman - Get lower rate✓ Gift from relative - If applicable, can save duty✓ Check state announcements - Festive discounts sometimes✓ First-time buyer schemes - Central/state government offers

But always pay full legal amount - don't try to evade!

Stamp Duty Refund:

Can get refund if:

• Transaction cancelled before registration

• Stamp paper not used within 6 months

• Wrong stamp duty paid (excess)

• Document rejected

Process:

• Apply to Collector office

• With original stamp paper/certificate

• Proof of non-use

• Refund processing fee (10-15% deducted)

Timeline: 3-6 months

Digital/Online Registration:

Some states now offer fully online registration:

• Upload documents online

• E-sign using Aadhaar/DSC

• Pay online

• No physical presence needed

• Get e-registered document

Available in: Some districts of Maharashtra, Karnataka, Telangana

Future: All states moving towards this

Important Documents After Registration:

Keep these safe forever:

✓ Registered sale deed✓ Stamp duty payment receipt✓ Registration fee receipt✓ Property documents✓ Encumbrance certificate✓ Tax receipts

Make multiple copies + digital scans!

Real Example:

Case: Rajesh bought flat in Pune for ₹80 lakh (circle rate ₹85 lakh).

Stamp duty calculation:

• Based on circle rate (higher): ₹85 lakh

• Stamp duty @6%: ₹5.1 lakh

• Registration @1%: ₹85,000

• Total: ₹5.95 lakh

If wife Priya bought same flat:

• Stamp duty @5%: ₹4.25 lakh

• Registration @1%: ₹85,000

• Total: ₹5.1 lakh

• Savings: ₹85,000!

They registered jointly in Priya's name (51%) and got lower rate.

Conclusion:

Stamp duty and registration charges are significant costs in property purchase. Understanding rates, calculation, and exemptions helps you:

• Budget correctly

• Save legally

• Avoid penalties

• Ensure smooth transaction

Always pay full legal stamp duty. Your property's legal validity depends on it!

Buying property? Calculate stamp duty first and budget accordingly!