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Stamp Duty Rates by State (2026)

StateMale BuyerFemale BuyerJoint (M+F)Registration Charges
Maharashtra5%4%4.5%1%
Delhi4%4%4%1%
Karnataka5%5%5%1%
Tamil Nadu7%7%7%1%
Uttar Pradesh7%6%6.5%1%
Gujarat4.9%4.9%4.9%1%
West Bengal6%4%5%1%
Rajasthan5%5%5%1%
Madhya Pradesh5%5%5%1%
Punjab6%6%6%1%
Haryana6%5%5.5%1%
Bihar5.5%5.5%5.5%1%
Kerala8%8%8%1%
Telangana5%5%5%0.5%
Andhra Pradesh5%5%5%0.5%
Note: Rates are indicative and subject to change. Actual rates may vary based on property location, use (residential/commercial), and municipal zone. Always verify with local Sub-Registrar office.

How is Stamp Duty Calculated?

Valuation Basis

Stamp duty is calculated on the higher of:

  • Agreement value (actual transaction price)
  • Circle Rate / Ready Reckoner Rate (government notified minimum value)

Calculation Formula

Stamp Duty = Property Value × Stamp Duty Rate

Registration Charges = Property Value × 1%

Total Cost = Stamp Duty + Registration Charges

Concessions for Women Buyers

Maharashtra: 1% lower (5% → 4%) Uttar Pradesh: 1% lower (7% → 6%) West Bengal: 2% lower (6% → 4%) Haryana: 1% lower (6% → 5%) Delhi: No gender differentiation Karnataka: No gender differentiation

Payment Methods & E-Stamping

E-Stamping

Digital stamp paper purchased online through SHCIL or authorized centers. Advantages: secure, verifiable, no risk of fake stamps.

Physical Stamp Paper

Traditional method - purchase from licensed stamp vendors. Being phased out in many states due to fraud risks.

Important: Paying stamp duty on undervalued property (below circle rate) can lead to:
- Penalty up to 200% of deficit stamp duty
- Prosecution under Stamp Act
- Rejection of registration
- Income tax scrutiny
Legal Disclaimer: Stamp duty rates change frequently. Always verify current rates from official state government websites or Sub-Registrar office before making payment.