What is stamp duty on property in India?
Stamp duty on property in India is a tax levied by state governments on the legal document transferring property ownership, calculated as a percentage of the property value or the government circle rate, whichever is higher.
It is governed by the Indian Stamp Act 1899 at the central level, but each state has enacted its own Stamp Duty Act with independent rates and exemptions. Without paying stamp duty and having the sale deed registered, the property transfer is not legally valid and the buyer cannot claim ownership rights in a court of law.
The stamp duty amount is paid before or at the time of property registration at the Sub-Registrar office. In most states you can now pay online via e-stamping through SHCIL (Stock Holding Corporation of India Limited) or the state government's official registration portal.
Stamp duty rates by state in India (2026)
Stamp duty rates in India range from 2% (Karnataka on properties up to Rs 45 lakh) to 8.25% (Assam) as of 2026. The table below shows rates for all 23 major states covered in this calculator.
| State | Male | Female | Registration |
|---|---|---|---|
| Maharashtra | 6% | 5% | 1% (max Rs 30,000) |
| Delhi | 6% | 4% | 1% (max Rs 2,00,000) |
| Karnataka | 2-5%* | 2-5%* | 1% |
| Tamil Nadu | 7% | 7% | 1%+ |
| Uttar Pradesh | 7% | 5% | 1% |
| Rajasthan | 6% | 5% | 1% |
| Gujarat | 4.9% | 4.9% | 1% |
| West Bengal | 4-6%* | 4-6%* | 1.1% |
| Kerala | 8% | 8% | 2% |
| Haryana | 7% | 5% | Rs 50,000 flat |
| Punjab | 7% | 5% | 1% |
| Madhya Pradesh | 7.5% | 7.5% | 3% |
| Telangana | 5% | 5% | 0.5% |
| Andhra Pradesh | 5% | 5% | 1% |
| Bihar | 6.3% | 5.7% | 2% |
| Odisha | 7% | 7% | 2% |
| Jharkhand | 4% | 4% | 3% |
| Chhattisgarh | 5% | 5% | 4% |
| Himachal Pradesh | 6% | 4% | 2% |
| Uttarakhand | 5% | 3.75% | 2% |
| Assam | 8.25% | 8.25% | 1% |
| Goa | 3.5-5%* | 3.5-5%* | 3% |
| Jammu and Kashmir | 5% | 5% | 1% |
* Tiered rates: Karnataka under Rs 45L: 2%, Rs 45L-75L: 3%, above Rs 75L: 5%. West Bengal under Rs 40L: 4%, Rs 40L-1Cr: 5%, above 1Cr: 6%. Goa under Rs 50L: 3.5%, Rs 50L-1.5Cr: 4%, above 1.5Cr: 5%.
+ Tamil Nadu registration: 4% on first Rs 30,000 of property value, 1% on balance.
How stamp duty is calculated on property purchase
Stamp duty is calculated by applying the applicable percentage to the higher of the actual sale price or the government circle rate (also called guidance value or ready reckoner rate). This protects against undervaluation of property for tax avoidance.
Stamp Duty = Rate (%) x max(Sale Price, Circle Rate)
Registration Charges = Rate (%) x Property Value (subject to state caps)
GST (under-construction only) = 1% (if value <= Rs 45L) or 5% (if value > Rs 45L)
The total upfront transaction cost for a property buyer includes all three: stamp duty, registration charges, and GST (for under-construction units). Using the Home Loan EMI Calculator together with this tool gives you the complete picture of both upfront and monthly costs before committing to a property purchase.
Registration charges vs stamp duty: what is the difference?
Stamp duty is the tax on the legal document (the sale deed) itself, paid to the state government. Registration charges are the fee paid to the Sub-Registrar office to record the property transaction in official government records. Both are paid at the time of property registration, but they serve different purposes and go to different government accounts.
| Parameter | Stamp Duty | Registration Charges |
|---|---|---|
| Purpose | Tax on legal document | Fee to record transaction |
| Who receives it | State government | Sub-Registrar office |
| Typical rate | 2% to 8.25% | 0.5% to 4% (or flat amount) |
| Refundable | Yes, if deed cancelled before registration | No |
| Section 80C eligible | Yes (old regime only) | Yes (old regime only) |
| Online payment | e-Stamp via SHCIL or state portal | Paid at Sub-Registrar office |
Women buyer stamp duty concession by state
Several Indian states offer a reduced stamp duty rate for women buyers to encourage property ownership. The concession applies when the property is registered solely in the woman's name or jointly where the woman is the first named owner, though rules vary by state.
| State | Male Rate | Female Rate | Saving |
|---|---|---|---|
| Delhi | 6% | 4% | 2% |
| Haryana | 7% | 5% | 2% |
| Punjab | 7% | 5% | 2% |
| Himachal Pradesh | 6% | 4% | 2% |
| Uttarakhand | 5% | 3.75% | 1.25% |
| Uttar Pradesh | 7% | 5% | 2% |
| Rajasthan | 6% | 5% | 1% |
| Maharashtra | 6% | 5% | 1% |
| Bihar | 6.3% | 5.7% | 0.6% |
On a Rs 75 lakh property in Delhi, a female buyer saves Rs 1.5 lakh in stamp duty compared to a male buyer (4% vs 6%). In UP, the saving is Rs 1.5 lakh (5% vs 7%). Check your eligibility at the local Sub-Registrar office before registration, as documentation requirements differ.
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Stamp duty on under-construction property and GST
Under-construction properties attract GST in addition to stamp duty and registration charges. Stamp duty applies at the same rate as ready-to-move property, but GST at 1% (affordable housing, value up to Rs 45 lakh) or 5% (all other properties) is added on top per the GST Council notification effective April 1, 2019.
Ready-to-move-in properties that have received their Occupancy Certificate from the local municipal authority are completely exempt from GST. The savings from choosing a ready property over an under-construction one on a Rs 75 lakh flat equal Rs 3.75 lakh in GST alone (5% of Rs 75 lakh). Factor this into your total cost comparison when choosing between a ready and an under-construction unit.
The GST Calculator can help you compute GST on any transaction, including construction-related payments to your builder before possession.
Stamp duty exemptions and concessions in India
Several categories of property transactions qualify for reduced or nil stamp duty in India, though the specific rules vary significantly by state.
- Family gift deeds: Transfers between direct blood relatives (parents, siblings, spouse, children) attract nominal stamp duty, often Rs 200 to Rs 1,000 as a flat charge, in Maharashtra, Karnataka, and Tamil Nadu. Rules on what constitutes a blood relative differ by state.
- Affordable housing: Some states (Maharashtra, Rajasthan) have periodically waived or reduced stamp duty for properties below certain value thresholds to boost demand. Check the current status with your Sub-Registrar before assuming any waiver applies.
- Women joint ownership: Beyond the standard rate concession, some states (Rajasthan, UP) waive registration charges entirely when a property is registered jointly with a woman as the primary owner.
- PMAY beneficiaries: There is no direct central-level stamp duty exemption for PMAY homebuyers, but some state governments have separately reduced stamp duty for EWS and LIG category properties under the scheme.
How to pay stamp duty online in India
Stamp duty can now be paid online in most major Indian states, eliminating the need to buy physical stamp paper from court.
- e-Stamping via SHCIL: Visit shcilestamp.com (Stock Holding Corporation of India Limited). Select your state, article type (Sale Deed), first party, second party, and property description. Pay online and print the e-stamp certificate. Accepted in Maharashtra, Delhi, Karnataka, Tamil Nadu, and most states.
- State registration portals: Maharashtra uses the Inspector General of Registration (IGR) portal at igrmaharashtra.gov.in. Karnataka uses Kaveri Online Services at kaveri.karnataka.gov.in. Each state has a similar portal under the Inspector General of Registration and Stamps (IGRS) department.
- Franking via authorized banks: Present the sale deed at an authorized bank branch. The bank imprints a franking mark confirming stamp duty payment. Accepted by Sub-Registrar offices in most states, but is being phased out in favor of e-stamping.
Stamp duty on home loan: what you actually pay
When taking a home loan, you pay two separate stamp duties: one on the property sale deed (the major cost, calculated above) and one on the loan agreement itself. The stamp duty on the home loan agreement is typically Rs 200 to Rs 500 as a flat amount in most states and is a minor cost compared to the property sale deed stamp duty.
The stamp duty and registration charges on the property itself cannot be included in the home loan principal. The RBI's loan-to-value (LTV) guidelines require that the LTV ratio be calculated against the property value only, excluding transaction costs. This means you need to arrange Rs 3-8 lakh in cash upfront for stamp duty and registration on a Rs 75 lakh property, on top of the 10-20% down payment.
Under Section 80C of the Income Tax Act, stamp duty and registration charges are deductible up to Rs 1.5 lakh (combined limit with other 80C investments) under the old tax regime. Use the Income Tax Calculator to see how this deduction affects your tax liability.
Worked example: Rs 75 lakh property in Maharashtra
Here is a complete cost breakdown for a male buyer purchasing a ready-to-move Rs 75 lakh residential property in Maharashtra.
| Cost Component | Rate | Amount |
|---|---|---|
| Property Value | Rs 75,00,000 | |
| Stamp Duty (male) | 6% | Rs 4,50,000 |
| Registration Charges | 1% (capped) | Rs 30,000 |
| GST | Nil (ready) | Rs 0 |
| Total Upfront Cost | 6.4% | Rs 4,80,000 |
If the same buyer were female, the stamp duty would be 5% = Rs 3,75,000, saving Rs 75,000. If the property were under-construction, GST of 5% (Rs 3,75,000) would be added, bringing the total upfront cost to Rs 8,55,000 (11.4% of property value).
Beyond stamp duty, a buyer in Maharashtra also pays a 1% metro cess on properties in municipal limits and a 1% local body tax in certain areas. Always confirm the applicable surcharges with your property lawyer or the local Sub-Registrar office before finalizing the transaction.
Capital Gains Tax Calculator
Calculate tax on profit when you eventually sell the property, including indexation benefit.
How to use this stamp duty calculator
- Enter Property Value: Use the slider or click the value to type the exact purchase price, from Rs 5 lakh to Rs 5 crore.
- Select State: Choose the state where the property is located. The calculator applies the correct stamp duty rate automatically, including tiered rates for Karnataka, West Bengal, and Goa.
- Choose Property Type and Buyer Category: Select Residential, Commercial, or Agricultural. Select Male or Female buyer to apply gender-based concessions where available.
- Set Property Status: Toggle between Ready to Move and Under Construction. GST at 1% or 5% is added automatically for under-construction properties.
- View State Comparison: Switch to the State Comparison tab to see stamp duty, registration charges, and total cost for your property value across 10 major states side by side.
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Frequently asked questions
Disclaimer: All calculations on this page are indicative only. Stamp duty rates, registration charges, and GST rates are subject to change by state governments and the GST Council. Always verify the current applicable rates with the Sub-Registrar office or a qualified property lawyer before executing any transaction. Stamp duty is calculated on the higher of the sale price or government circle rate. This calculator does not account for local surcharges, metro cess, or other state-specific levies. This tool is for educational and planning purposes only and does not constitute legal or financial advice.