Stamp Duty & Registration Charges in India ā How to Apply Online
State-wise stamp duty and registration charges in India for 2025. Rates for men, women, SC/ST concessions, and how to pay online.
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What is Stamp Duty?
Stamp duty is a tax levied by state governments on property transactions ā buying a house, flat, plot, or any immovable property. It is mandatory under the Indian Stamp Act, 1899 (and respective state stamp acts) and must be paid before or during property registration.
Registration charges are a separate fee paid to the Sub-Registrar's office for officially recording the property transfer in government records. Both stamp duty and registration charges must be paid to make the sale deed legally valid.
Important: A property document that is not stamped or is under-stamped is not admissible as evidence in court.
State-wise Stamp Duty Rates (2025)
Maharashtra
| Category | Stamp Duty | Registration Charges |
|---|---|---|
| Male | 6% (Mumbai: 6%) | 1% (max ā¹30,000) |
| Female | 5% (Mumbai: 5%) | 1% (max ā¹30,000) |
| Joint (Male + Female) | 6% | 1% (max ā¹30,000) |
- Additional 1% metro cess in Mumbai, Pune, Nagpur, and other municipal corporation areas
- Additional Local Body Tax (LBT) surcharge may apply in certain areas
Karnataka
| Category | Stamp Duty | Registration Charges |
|---|---|---|
| General | 5% | 1% |
| Within BBMP limits | 5% + 10% surcharge | 1% |
- ā¹5,000 concession for properties under 20 lakhs for SC/ST buyers
- Reduced rates in rural gram panchayat areas
Delhi
| Category | Stamp Duty | Registration Charges |
|---|---|---|
| Male | 6% | 1% |
| Female | 4% | 1% |
| Joint (Male + Female) | 5% | 1% |
Uttar Pradesh
| Category | Stamp Duty | Registration Charges |
|---|---|---|
| Male | 7% | 1% |
| Female | 6% | 1% |
| Joint | 6.5% | 1% |
Tamil Nadu
| Category | Stamp Duty | Registration Charges |
|---|---|---|
| General | 7% | 4% |
- No gender-based concession in Tamil Nadu
- Total cost (stamp duty + registration) is among the highest in India at 11%
Rajasthan
| Category | Stamp Duty | Registration Charges |
|---|---|---|
| Male | 6% | 1% |
| Female | 5% | 1% |
Telangana
| Category | Stamp Duty | Registration Charges |
|---|---|---|
| General | 6% | 0.5% |
- Transfer duty of 1.5% also applies
West Bengal
| Category | Stamp Duty | Registration Charges |
|---|---|---|
| Property up to ā¹1 crore | 6% | 1% |
| Property above ā¹1 crore | 7% | 1% |
- Additional 1% for Kolkata Municipal Corporation area
Gujarat
| Category | Stamp Duty | Registration Charges |
|---|---|---|
| General | 4.9% | 1% |
| Female (sole buyer) | 4.9% | 1% |
- Gujarat has among the lowest stamp duty rates in India
Madhya Pradesh
| Category | Stamp Duty | Registration Charges |
|---|---|---|
| Male | 7.5% | 3% |
| Female | 6% | 3% |
Haryana
| Category | Stamp Duty | Registration Charges |
|---|---|---|
| Male (Urban) | 7% | Varies |
| Female (Urban) | 5% | Varies |
Kerala
| Category | Stamp Duty | Registration Charges |
|---|---|---|
| General | 8% | 2% |
- Kerala has one of the highest stamp duty rates in India
Punjab
| Category | Stamp Duty | Registration Charges |
|---|---|---|
| Male (Urban) | 7% | 1% |
| Female (Urban) | 5% | 1% |
Concessions and Exemptions
Women Buyers
Most states offer 1-2% lower stamp duty for women buyers or joint ownership with a woman as first holder. States with concessions:
- Delhi: 4% for women vs 6% for men (saves up to ā¹2 lakh on a ā¹1 crore property)
- UP: 6% for women vs 7% for men
- Haryana: 5% for women vs 7% for men
- Maharashtra: 5% for women vs 6% for men (in urban areas)
- Rajasthan: 5% for women vs 6% for men
First-Time Buyer Concessions
- PMAY Beneficiaries: Some states offer reduced stamp duty for Pradhan Mantri Awas Yojana beneficiaries
- Affordable Housing: Properties under certain value thresholds may get concessional rates in states like Maharashtra and Rajasthan
SC/ST Concessions
- Karnataka: ā¹5,000 concession for properties below ā¹20 lakh
- Madhya Pradesh: Reduced rates for SC/ST buyers on first property
- Rajasthan: Concessional rates available for SC/ST and EWS category
- UP: Some concessions available ā check with local Sub-Registrar
Senior Citizens
- Limited states offer specific concessions; check with local Sub-Registrar office
How to Calculate Stamp Duty
Stamp duty is calculated on whichever is higher:
- Actual sale consideration (price mentioned in agreement), OR
- Circle rate / Guideline value / Ready reckoner rate (government-determined minimum value)
Formula
Stamp Duty = Rate (%) Ć Higher of (Agreement Value, Circle Rate Value)
Registration Charges = Rate (%) Ć Higher of (Agreement Value, Circle Rate Value)
Total = Stamp Duty + Registration Charges + Any Surcharge/Cess
Example (Maharashtra ā Male Buyer)
| Item | Amount |
|---|---|
| Property Agreement Value | ā¹80,00,000 |
| Circle Rate Value | ā¹75,00,000 |
| Stamp Duty Base | ā¹80,00,000 (higher) |
| Stamp Duty (6%) | ā¹4,80,000 |
| Registration (1%, max ā¹30,000) | ā¹30,000 |
| Total | ā¹5,10,000 |
For a detailed understanding of circle rates, see our Circle Rate / Guideline Value guide.
How to Pay Stamp Duty Online
Method 1: e-Stamping (SHCIL)
- Visit the Stock Holding Corporation (SHCIL) portal or authorized bank
- Fill the stamp duty details (property value, type, parties)
- Pay via net banking, NEFT, or at counter
- Receive an e-stamp certificate with a unique identification number (UIN)
- Verify the e-stamp at shcilestamp.com
Method 2: State Portal ā Maharashtra (IGRS)
- Visit igrs.maharashtra.gov.in
- Register/login ā Select "Pay Stamp Duty"
- Enter property details (area, type, location, value)
- System calculates stamp duty based on ready reckoner rates
- Pay via net banking/debit card
- Download payment receipt and e-stamp certificate
Method 3: State Portal ā UP (IGRS UP)
- Visit igrsup.gov.in
- Login ā Select property type and enter details
- Pay stamp duty + registration charges online
- Book appointment for document registration
Method 4: State Portal ā Tamil Nadu
- Visit tnreginet.gov.in
- Select "E-stamping" option
- Enter details and pay online
- Collect e-stamp from authorized center
For the complete property registration process, see our Property Registration Online guide and IGRS Maharashtra guide.
Documents Required for Stamp Duty Payment
- Sale deed / Agreement to sell (draft copy)
- PAN card of buyer and seller
- Aadhaar card of buyer and seller
- Property documents (previous chain of title)
- NOC from society/builder (if applicable)
- Circle rate / Ready reckoner valuation printout
- Passport-size photographs
- Power of Attorney (if applicable)
Important Tips
- Register in a woman's name to save 1-2% stamp duty in most states ā this can mean savings of ā¹50,000 to ā¹2,00,000 on a ā¹1 crore property
- Never under-report property value ā if caught, you face penalty of up to 10x the deficit stamp duty plus prosecution
- Claim stamp duty deduction under Section 80C of the Income Tax Act (up to ā¹1.5 lakh) in the year of purchase
- Verify circle rates before finalizing the agreement ā the stamp duty is on the higher of agreement or circle rate value
- Keep original e-stamp certificates safely ā you'll need them for future sale, loan, or disputes
Stamp Duty Refund
If a property transaction is cancelled:
- Full refund if stamp paper is unused and within 6 months of purchase (varies by state)
- Partial refund (usually minus 10%) if agreement is cancelled before registration
- Apply to the Collector/District Registrar with proof of cancellation
- Processing time: 3-6 months typically
Frequently Asked Questions
Who pays stamp duty ā buyer or seller?
The buyer pays stamp duty and registration charges in most states. However, parties can mutually agree on the split in the sale agreement.
Is stamp duty same across India?
No. Stamp duty is a state subject ā each state sets its own rates. It ranges from about 4% (Gujarat) to 8% (Kerala). Always check your specific state's current rates.
Can I claim stamp duty as tax deduction?
Yes. Stamp duty and registration charges paid on a residential property can be claimed under Section 80C of the Income Tax Act, subject to the overall ā¹1.5 lakh limit, in the year of payment.
What happens if I don't pay stamp duty?
The document becomes legally invalid and is not admissible as evidence in any court. You may also face a penalty of up to 2-10 times the deficit amount (varies by state) plus potential prosecution.
Is stamp duty applicable on gifted property?
Yes. Even gift deeds and property transfers require stamp duty payment. Some states offer reduced rates for family transfers (e.g., blood relatives in Maharashtra and Karnataka).
What is the difference between stamp duty and registration charges?
Stamp duty is a tax on the transaction. Registration charges are a fee for recording the transaction in government records. Both are mandatory and separate payments.
Can stamp duty be paid in installments?
Generally, no. Stamp duty must be paid in full before or at the time of document registration. Some states allow partial advance payment for under-construction properties.
This guide is for informational purposes only and is not affiliated with any government body. Rates are subject to change ā always verify current rates on the official state portal before making payments. Last verified: February 2025.
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