Stamp Duty Calculator: State-Wise Rates & How to Calculate
Complete state-wise stamp duty rates in India. Calculate stamp duty for property registration with women concessions and online payment.
What is Stamp Duty?
Stamp duty is a tax levied by state governments on property transactions in India. It is payable when you buy, sell, transfer, or lease immovable property. Stamp duty makes the property transaction legally valid — without it, the sale deed has no legal standing in court.
Stamp duty is governed by the Indian Stamp Act, 1899 at the central level, but each state has its own amendments and rates. The amount depends on the property value, type of property, location, and buyer's gender.
State-Wise Stamp Duty Rates (2025-26)
| State | Male | Female | Joint (M+F) |
|---|---|---|---|
| Maharashtra | 5% (Mumbai: 6%) | 5% (Mumbai: 6%) | 5% (Mumbai: 6%) |
| Delhi | 6% | 4% | 5% |
| Karnataka | 5% (above ₹45L) / 3% (₹21-45L) / 2% (below ₹20L) | Same | Same |
| Tamil Nadu | 7% | 7% | 7% |
| Uttar Pradesh | 7% | 6% (₹1% concession) | 6.5% |
| Rajasthan | 6% | 5% | 5.5% |
| Gujarat | 4.9% | 4.9% | 4.9% |
| Telangana | 6% | 6% | 6% |
| West Bengal | 6-7% (value-based) | 6-7% | 6-7% |
| Haryana | 7% (male) | 5% (female) | 6% |
| Madhya Pradesh | 7.5% | 7.5% | 7.5% |
| Kerala | 8% | 8% | 8% |
| Punjab | 7% | 5% | 6% |
| Bihar | 6.3% | 5.7% | 6% |
| Andhra Pradesh | 5% | 5% | 5% |
Note: Rates may vary based on property value slabs, municipal area, and recent state notifications. Always verify with the local sub-registrar office.
How Stamp Duty is Calculated
Stamp duty is calculated on the higher of:
- Agreement value — the price you're actually paying
- Circle rate / Guideline value — the government's minimum valuation for that area
What is Circle Rate?
Circle rate (also called guideline value, ready reckoner rate, or jantri rate depending on the state) is the minimum property value set by the government for each locality. You cannot register a property below the circle rate.
- Maharashtra: Ready Reckoner Rate (updated annually)
- Delhi: Circle Rate (set by Delhi government)
- Karnataka: Guidance Value (set by IGR Karnataka)
- UP: Circle Rate (set by district authority)
Calculation Formula
Stamp Duty = Property Value × Stamp Duty Rate
Registration Fee = Property Value × Registration Rate (usually 1%)
Total Cost = Stamp Duty + Registration Fee
Example: Buying a flat worth ₹80 lakhs in Delhi (male buyer):
- Stamp Duty: ₹80,00,000 × 6% = ₹4,80,000
- Registration Fee: ₹80,00,000 × 1% = ₹80,000
- Total: ₹5,60,000
If the buyer is female:
- Stamp Duty: ₹80,00,000 × 4% = ₹3,20,000
- Registration Fee: ₹80,00,000 × 1% = ₹80,000
- Total: ₹4,00,000 (saving ₹1,60,000)
Women Concession on Stamp Duty
Several states offer reduced stamp duty for female property buyers:
| State | Concession |
|---|---|
| Delhi | 2% less than male rate |
| Haryana | 2% less than male rate |
| Uttar Pradesh | 1% concession |
| Rajasthan | 1% less than male rate |
| Punjab | 2% less than male rate |
| Bihar | 0.6% concession |
Tip: Register property in a woman's name to save ₹1-2 lakhs on stamp duty for properties above ₹50 lakhs. This also helps with income tax benefits under Section 80C.
How to Pay Stamp Duty Online
Method 1: e-Stamp Paper (SHCIL)
- Visit shcilestamp.com
- Select your state and district
- Enter property details and stamp duty amount
- Pay online via net banking/NEFT
- Download e-Stamp certificate with unique identification number (UIN)
- Verify the e-Stamp at the SHCIL portal using UIN
Method 2: State Portal (varies by state)
Maharashtra (IGR Maharashtra):
- Visit igrmaharashtra.gov.in
- Go to "e-Filing" → "Pay Stamp Duty"
- Enter property and party details
- Pay via net banking
- Download payment receipt
Uttar Pradesh (IGRSUP):
- Visit igrsup.gov.in
- Select "e-Stamp" service
- Enter details and make payment
- Collect e-Stamp certificate
Method 3: Franking
- Visit an authorized bank branch
- Submit the sale deed document
- Bank stamps the document with the duty amount
- Pay via cheque or demand draft
Registration Fee (Separate from Stamp Duty)
| State | Registration Fee |
|---|---|
| Maharashtra | 1% (max ₹30,000) |
| Delhi | 1% (no cap) |
| Karnataka | 1% |
| Tamil Nadu | 1% (4% in some cases) |
| Uttar Pradesh | 1% |
| Gujarat | 1% |
| Rajasthan | 1% |
Tax Benefits on Stamp Duty
- Section 80C: Stamp duty and registration charges paid for a new residential house are deductible up to ₹1.5 lakhs
- Claim in the year of payment only
- Available only for residential property (not commercial)
- Property should not be sold within 5 years of purchase
Important Tips
- Always check the latest circle rate on the state IGR portal before negotiating property price
- Register in a woman's name in states with concession to save significantly
- Use e-Stamp instead of physical stamp paper to avoid fraud — verify UIN online
- Keep all payment receipts — needed for income tax deduction under Section 80C
- Factor in GST — under-construction properties attract 5% GST (1% for affordable housing) in addition to stamp duty
Frequently Asked Questions
Q1. Is stamp duty same across India?
No. Stamp duty rates vary by state, ranging from 3% to 8%. Each state government sets its own rates.
Q2. Can I pay stamp duty online?
Yes. Most states allow online stamp duty payment via SHCIL e-Stamp portal or state-specific IGR websites. You get an e-Stamp certificate with a verifiable UIN.
Q3. What happens if I underreport property value to save stamp duty?
If the declared value is below the circle rate, the sub-registrar will reject the document or charge stamp duty based on the circle rate. Underreporting can also attract penalties and legal issues.
Q4. Is stamp duty refundable?
Stamp duty is generally non-refundable. However, if a property deal falls through before registration, some states allow partial refund within 6 months of purchase. Check your state's policy.
Q5. Do I pay stamp duty on resale property?
Yes. Stamp duty is payable on every property transaction — whether it's a new property or resale. The rate is the same.
Q6. Is stamp duty different for flat vs plot vs independent house?
The stamp duty rate is usually the same percentage, but the base value differs. Some states charge lower rates for agricultural land. Commercial property may attract higher rates in some states.
Q7. What is the stamp duty for gift deed?
Gift deeds between blood relatives (spouse, children, parents) attract reduced or nil stamp duty in most states. Non-family gift deeds are charged at full rates.
This guide is for informational purposes only and is not affiliated with any government department. Rates and rules may change — always verify with your local sub-registrar office or state IGR portal. Last verified: March 2026.
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