Stamp duty is a tax levied by the state government when you purchase a property. It is paid to legally validate the property transaction and register the ownership in your name. Without paying stamp duty, you will not be considered the legal owner of the property. The amount is calculated as a percentage of the property's market value or the agreement value, whichever is higher.
Registration charges are an additional fee paid for registering the property in government records. Both stamp duty and registration charges are mandatory and must be paid at the time of property registration at the Sub-Registrar's office.
State-wise Stamp Duty Rates
State
Stamp Duty
Registration
Total (approx.)
Uttar Pradesh
7%
1%
8%
Maharashtra
5% (M) / 4% (F)
1%
6% / 5%
Delhi
6% (M) / 4% (F)
1%
7% / 5%
Karnataka
5%
1%
6%
Tamil Nadu
7%
1%
8%
Gujarat
4.9%
1%
5.9%
Rajasthan
6%
1%
7%
West Bengal
7%
1%
8%
Punjab
7%
1%
8%
Haryana
7% (M) / 5% (F)
1%
8% / 6%
Madhya Pradesh
7.5%
3%
10.5%
Kerala
8%
2%
10%
Andhra Pradesh
5%
0.5%
5.5%
Telangana
5%
0.5%
5.5%
Frequently Asked Questions
What is the stamp duty rate in Uttar Pradesh?
In Uttar Pradesh, stamp duty is 7% of the property value for all buyers. Registration charges are an additional 1%. So the total cost is 8% of the property value. Women buyers do not get a concession in UP.
Can women get a discount on stamp duty?
Yes, several states offer reduced stamp duty for women buyers. Delhi charges 4% for women vs 6% for men. Haryana charges 5% for women vs 7% for men. Maharashtra charges 4% for women vs 5% for men. Check your state's current policy.
When is stamp duty paid?
Stamp duty is paid at the time of property registration at the Sub-Registrar's office. You can pay it online via your state's e-registration portal or through authorized banks before or on the day of registration.
What happens if stamp duty is not paid?
Non-payment or underpayment of stamp duty makes the property document legally invalid. The property cannot be used as evidence in court. Authorities can demand the deficit amount plus a penalty of up to 10 times the unpaid duty.
Is GST applicable on stamp duty?
No, GST is not applicable on stamp duty. However, GST (at 1% or 5%) is applicable on under-construction properties on the base property value, separate from stamp duty and registration charges.
Are stamp duty rates the same for all property types?
Rates may vary based on property type and location. Agricultural land may attract lower rates. Some states have different slabs for properties below a certain value. Commercial properties may attract higher rates in certain states.
