Stamp Duty Calculator India — State-Wise Rates & Property Registration Charges 2026
Stamp duty is a one-time state government tax on the legal transfer of property ownership — paid on the sale deed at registration. There is no single national stamp duty rate in India: every state sets its own rate independently, and rates vary from approximately 3% to 8% of the property's registered value (or circle rate/ready reckoner value, whichever is higher). The calculator above uses indicative state-specific rates — always verify the exact current rate with your state's registration authority or at your state's Revenue/Registration department website before finalising a property purchase, as rates are revised by state budgets. Reference rates for major states as of 2025-26 (verify before relying): Maharashtra: 6% stamp duty (5% for women buyers) + 1% Local Body Tax in Mumbai, plus additional Metro Cess and LBT in MMR — effective total 7–8% in Mumbai for male buyers; Karnataka: 3% for properties up to ₹45 lakh, 5% for ₹45L–₹75L, 5.65% above ₹75L + additional cess/surcharge (verify at igrs.karnataka.gov.in); Delhi: 6% for male buyers, 4% for female buyers, 5% for jointly owned (verify at doris.delhigovt.nic.in); Tamil Nadu: 7% + 4% registration fee (exceptionally high — verify at tnreginet.gov.in); Uttar Pradesh: 7% (6% for women, verify at igrsup.gov.in). Most states offer a 1–2% concession for female buyers as a policy to encourage women's property ownership — always check this when a property is being registered in a woman's name.
Stamp duty is charged on the higher of the actual transaction price or the circle rate / guidance value / ready reckoner value — the government's minimum floor price for that location, updated periodically. If you buy a property at ₹90 lakh in an area where the circle rate is ₹1 crore, stamp duty is calculated on ₹1 crore, not ₹90 lakh. The registration charge — a separate fee paid to the sub-registrar's office for officially recording the deed — is typically 1% of the property value across most states (with some states capping it at ₹30,000–50,000 for high-value properties — verify your state's cap). On a ₹1 crore property in Maharashtra: stamp duty = ₹6 lakh (6% for male buyer) + registration = ₹1 lakh (1%) = ₹7 lakh in government charges, payable upfront at registration — a substantial amount that first-time buyers often underestimate. Stamp duty and registration charges are not included in the home loan — they must be paid from personal funds at the time of registration. Under Section 80C, stamp duty and registration charges on a new residential property are eligible for deduction (up to the combined ₹1.5L cap) in the year of payment (old regime only). Use the Property Registration Calculator for a full cost breakdown and the Rent vs Buy Calculator to factor these one-time costs into your rent-buy decision.
India's Stamp Duty Rates Are State-Specific — No National Rate Exists: Maharashtra, Karnataka, Delhi, Tamil Nadu, UP
Stamp duty in India is levied by state governments under the Indian Stamp Act 1899 and state-specific amendments. There is no national stamp duty rate for real estate — each state sets its own rates, slabs, and conditions. Rates have changed significantly over the past decade, and state budgets can revise rates annually. Always verify the current applicable rate at your specific state's Registration and Stamps Department website before completing any transaction. The rates below are illustrative for FY 2025-26:
| State | Stamp Duty (Male) | Stamp Duty (Female / Concession) | Registration Fee (approx.) | Notes |
|---|---|---|---|---|
| Maharashtra | 6% | 5% | 1% (max ₹30,000 for certain) | + Metro Cess 1% in MMR/Pune — verify at igrmaharashtra.gov.in |
| Karnataka | Slab-based: 3% up to ₹20L; 5% ₹20L–₹45L; 5.65% above ₹45L | No standard concession — verify | 1% (max ₹50,000) | Surcharge + cess apply; verify at kaveri.karnataka.gov.in |
| Delhi | 6% | 4% | 1% (subject to cap — verify) | Verify at delhiregistration.gov.in |
| Tamil Nadu | 7% | 7% (no standard concession) | 4% (separate from stamp duty — verify) | Total 11% in TN; verify at tnreginet.gov.in |
| Uttar Pradesh | 7% | 6% | 1% | Verify at igrsup.gov.in |
| Telangana | 4% | 4% (no standard concession) | 0.5% transfer duty + 1.5% registration | Verify at registration.telangana.gov.in |
| Gujarat | 4.9% | 4.9% | 1% | Verify at garvi.gujarat.gov.in |
All rates require verification — stamp duty changes with state budgets (annual or mid-year revisions). The rates above are representative but may not reflect current applicable rates. Verify at your state's official Registration and Stamps Department portal before completing any transaction.
Three Stamp Duty Scenarios — Mumbai Flat, Bengaluru Apartment, and Delhi Property with Women Buyer Concession
Scenario 1: Vikram buys ₹1 crore flat in Mumbai (Maharashtra) — 2 BHK in Thane
Property value: ₹1,00,00,000. Buyer: male. Applicable stamp duty (Maharashtra, male): 6%. Stamp duty: ₹6,00,000. Registration fee: 1% = ₹1,00,000 (verify maximum cap at igrmaharashtra.gov.in). Metro Cess (if property in Mumbai Metropolitan Region): 1% = ₹1,00,000. Total stamp + registration + Metro Cess: ₹8,00,000. This is a mandatory upfront cost — not financeable through the home loan (most banks do not include stamp duty in the home loan amount; buyers must fund it from own resources). Vikram's effective total acquisition cost: ₹1 crore (property) + ₹8L (stamp + registration + cess) = ₹1.08 crore. Plan for this in the purchase budget — it is a significant additional outflow on closing day.
Scenario 2: Anjali buys ₹45 lakh apartment in Bengaluru (Karnataka) — female buyer
Property value: ₹45,00,000. Karnataka uses a slab-based stamp duty: above ₹45L: 5.65% (verify current slab breakpoints at kaveri.karnataka.gov.in — the ₹45L threshold may be different; check with a local property lawyer). Stamp duty at 5.65% of ₹45L: ₹2,54,250. Registration fee: 1% of ₹45L = ₹45,000 (subject to the ₹50,000 maximum cap — verify). No standard women buyer concession in Karnataka (verify current status — some initiatives have been announced). Total: approximately ₹3,00,000. In Karnataka, stamp duty is one of the lowest among major states — a primary reason Bengaluru has remained relatively more affordable than Mumbai or Chennai on a purchase-cost basis.
Scenario 3: Renu buys ₹80 lakh house in Delhi — female buyer concession
Property value: ₹80,00,000. Buyer: female. Delhi stamp duty for women: 4% (verify at delhiregistration.gov.in — vs 6% for male buyers). Stamp duty: 4% × ₹80L = ₹3,20,000. Registration fee: 1% = ₹80,000 (verify current cap). Total: ₹4,00,000. If Renu's husband (male buyer) had registered in his name alone: stamp duty 6% × ₹80L = ₹4,80,000 + ₹80,000 registration = ₹5,60,000. Renu's female registration saves: ₹5,60,000 − ₹4,00,000 = ₹1,60,000. The women buyer concession is a meaningful saving — worth registering in a woman's name or jointly where possible. A joint registration (both male and female as co-owners) also qualifies for the lower rate in Delhi — verify specific current rules at the state authority.
Circle Rate Rule, Registration Fee Details, Section 80C Deduction, and the Stamp Duty Payment Process
The circle rate rule — stamp duty on the higher of two values: Stamp duty is calculated on the higher of (1) the actual transaction price, or (2) the government-set circle rate (ready reckoner rate / guidance value / minimum value) for the property's locality. If the buyer and seller agree on ₹80L for a flat in a locality where the circle rate is ₹95L, the stamp duty is calculated on ₹95L — not ₹80L. The difference between the circle rate and transaction price (₹15L) is also subject to scrutiny: the buyer must add this to the cost of acquisition for capital gains computation, and the seller may be deemed to have received ₹95L for income tax purposes (Section 50C, 56(2)(x)). Always check the circle rate for the specific locality, survey number, and property type before finalising any transaction price.
Registration fee structure: Registration fee is a separate charge from stamp duty, paid at the Sub-Registrar's office at the time of registration of the sale deed. Registration fee is approximately 1% of the transaction value in most states, subject to state-specific caps. Maharashtra: 1% of market value (subject to a maximum — verify). Karnataka: 1% (subject to ₹50,000 cap — verify). Tamil Nadu: 4% (significantly higher than other states — verify at tnreginet.gov.in). Delhi: 1% (subject to cap — verify). These registration fees are over and above stamp duty — total acquisition cost includes both.
Section 80C deduction on stamp duty and registration: Stamp duty paid on a residential property is eligible for Section 80C deduction under the old tax regime, within the combined ₹1.5 lakh annual cap. The deduction is available only for residential property, only to an individual or HUF, and only in the year of payment of stamp duty. At a 30% tax bracket, ₹1.5L 80C deduction saves ₹46,800 in tax — if the 80C cap is not already exhausted by EPF and other instruments. Under the new tax regime, Section 80C is not available — no deduction on stamp duty.
Stamp duty payment process: In most states, stamp duty is paid online via e-stamping (Computer Resource Centre, Stock Holding Corporation, or state-specific portal) or through franking at authorised banks, before the sale deed is signed. The stamped documents must then be registered at the Sub-Registrar's office within the time specified in the Stamps Act. Non-payment or underpayment of stamp duty makes the document inadmissible as evidence and liable to a penalty of 2–10× the deficit stamp duty — verify exact penalties with a property lawyer.
Stamp Duty Mistakes — Not Budgeting for It, Using Outdated Rates, Ignoring Circle Rate, and Underpaying
Not budgeting for stamp duty in the home purchase plan. Many first-time buyers plan for the down payment (20%) and overlook stamp duty (5–8%) + registration (1%) as a separate and substantial cost. On a ₹1 crore property in Maharashtra: stamp duty + registration + Metro Cess = ₹8L — money that must be available on closing day, cannot be included in the home loan, and earns no return (sunk cost). Every home purchase budget must include stamp duty, registration, legal fees (₹20,000–50,000), and GST (1% on affordable, 5% on under-construction properties — no GST on resale) in the total acquisition cost.
Using outdated or incorrect state rates. Stamp duty rates are changed in state budgets — sometimes mid-year. Maharashtra revised its rates multiple times in 2020–2023. Karnataka's slab structure changed. Tamil Nadu periodically adjusts its 4% registration. Using a rate that was correct 2 years ago but has since been revised leads to incorrect cost estimates. Always verify at the current official state registration department website before any transaction.
Ignoring circle rate when calculating acquisition cost and capital gains. If you buy at below the circle rate (common for under-the-table negotiations with part-cash payment), the income tax consequences are significant. Section 56(2)(x) of the Income Tax Act deems the difference between the circle rate and the purchase price as income in the buyer's hands. This 'deemed income' is taxable as 'income from other sources' in the year of purchase. On a ₹20L difference, this creates an unexpected income tax liability at the buyer's marginal rate. Transact at or above the circle rate to avoid this.
Failing to register the property promptly after stamp duty payment. Stamp duty payment and registration are two separate steps. After paying stamp duty, the sale deed must be presented for registration at the Sub-Registrar's office within the prescribed period (typically 4 months from stamp duty payment date — verify state-specific rules). Failure to register within the deadline requires a fresh stamp duty payment with penalty. In large cities, Sub-Registrar offices have appointment queues — book the registration appointment as soon as stamp duty is paid.
Frequently Asked Questions
What is stamp duty on property in India?
Stamp duty is a state government tax on property transactions — the legal transfer of property ownership. It is calculated as a percentage of the higher of the transaction price or the circle rate (government-set guidance value). Stamp duty is mandatory — an unstamped sale deed is inadmissible as legal evidence of ownership. There is no single national stamp duty rate; each state sets its own rate, currently ranging from approximately 3% to 8% across different states. Always verify the current rate at your state's Registration and Stamps Department website.
What are the stamp duty rates by state in India in 2026?
Illustrative FY 2025-26 rates (verify at respective state registration portals — rates change with budgets): Maharashtra: 6% male / 5% female + 1% Metro Cess in MMR/Pune. Karnataka: 3% (below ₹20L) / 5% (₹20L–₹45L) / 5.65% (above ₹45L). Delhi: 6% male / 4% female. Tamil Nadu: 7% stamp + 4% registration. UP: 7% male / 6% female. Telangana: 4%. Gujarat: 4.9%. These are approximate — verify at the official state portal before any transaction.
What is the circle rate and how does it affect stamp duty?
The circle rate (also called ready reckoner rate, guidance value, or floor price depending on the state) is the minimum property value set by the state government for stamp duty calculation purposes. Stamp duty is levied on the higher of the actual transaction price or the circle rate. If the circle rate is ₹90L and you transact at ₹80L, stamp duty is on ₹90L. The ₹10L difference between circle rate and transaction price can also create income tax implications for both buyer and seller under Sections 50C and 56(2)(x).
Is stamp duty deductible from income tax in India?
Yes, under the old tax regime. Stamp duty paid on a residential property purchase qualifies for Section 80C deduction up to ₹1.5 lakh per year (combined with EPF, PPF, ELSS, insurance). The deduction is available in the year of payment. At 30% tax bracket: ₹1.5L deduction saves ₹46,800 in tax — useful if the 80C cap is not already fully utilised. Under the new tax regime (default from AY 2024-25), Section 80C is not available — no 80C deduction on stamp duty.
What is the women buyer concession on stamp duty in India?
Many states offer a 1–2% concession in stamp duty for women buyers or joint registrations including at least one female co-owner: Maharashtra 5% (women) vs 6% (men). Delhi 4% (women) vs 6% (men). UP 6% (women) vs 7% (men). On a ₹1 crore property in Delhi: women buyer saves ₹2L (2% of ₹1 crore). On ₹1 crore in Maharashtra: women buyer saves ₹1L. Karnataka currently has no standard concession (verify). Tamil Nadu has no concession. These savings are material — register in a woman's name or jointly where eligible and legally practical.
Is stamp duty included in the home loan or must I pay it separately?
Stamp duty is generally not included in the home loan disbursement. Most banks finance up to 80% of the property's agreement value — the down payment (20%) plus stamp duty, registration, legal fees, and GST must come from own funds. Some banks in specific products allow a small stamp duty top-up loan, but this is not standard. Plan for stamp duty as a separate cash outflow on the date of registration — typically 5–8% of property value, which can be ₹5–8 lakh on a ₹1 crore property.
What is the registration fee in addition to stamp duty?
Registration fee is a separate government charge for registering the sale deed at the Sub-Registrar's office — the legal record of ownership transfer. It is approximately 1% of the transaction value in most states, often with a maximum cap: Karnataka caps registration at ₹50,000; Maharashtra at approximately ₹30,000 for certain transactions (verify). Tamil Nadu's registration fee is 4% (significantly higher — this is why Tamil Nadu's total transaction cost is approximately 11%). Delhi and UP are approximately 1% with caps. Always budget for both stamp duty AND registration fee together.
What is GST on property in India?
GST applies only to under-construction properties: 1% on affordable housing (up to ₹45L value, up to 60 sqm carpet area in metro cities, up to 90 sqm elsewhere); 5% on other under-construction properties. GST does not apply to resale properties (ready-to-move flats purchased after completion certificate). GST is in addition to stamp duty and registration. Verify current GST rates and affordable housing definition at cbic.gov.in — the definition of affordable housing is subject to revision in GST Council meetings.