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Stamp Duty & Registration Charges in India (2025)

State-wise stamp duty rates and registration charges for property purchases in India, including reduced rates for women buyers.

Updated 26 May 2026  ·  6 min read

Quick answer: Stamp duty typically ranges from 4% to 8% of the property value in India, plus registration charges of about 1%. Women buyers get a 1–2% discount in most major states. Always check the current rates on your state's registration portal before signing.

What is stamp duty?

Stamp duty is a state government tax you must pay when you purchase or transfer immovable property. It is calculated as a percentage of the property's transaction value or the government-set circle rate (guidance value / ready reckoner rate), whichever is higher.

Stamp duty is paid by purchasing stamp paper or via e-stamping before or at the time of registering the sale deed at the Sub-Registrar's office. An unstamped or insufficiently stamped document is not admissible as evidence in court.

State-wise stamp duty rates (2025)

The rates below are for residential property purchases. Commercial property rates may differ. Always verify with your state registration department as rates can change with state budgets.

StateStamp Duty (Men)Stamp Duty (Women)Registration Charges
Karnataka†5%3%1% (max ₹15 lakh)
Maharashtra (excl. Mumbai)5%4%1%
Maharashtra (Mumbai)‡6%5%1%
Delhi6%4%1%
Tamil Nadu7%7%4% (capped at ₹4 lakh)
Kerala8%8%2%
Telangana4%4%0.5%
Andhra Pradesh5%5%1%
Uttar Pradesh7%6%1%
Gujarat4.9%3.9%1%
Rajasthan6%5%1%
Punjab7%5%1%
Haryana7%5%1%
West Bengal6%6%1%
Madhya Pradesh7.5%7.5%1% (residential)

Note: Stamp duty rates change with state budgets. The figures above are indicative and may not reflect the latest amendments. Always verify the current rate at your state's official registration and stamps department website before executing any documents.

† Karnataka (Bengaluru / BBMP areas): An additional 10% surcharge on stamp duty applies to properties in BBMP limits. This makes the effective rate approximately 5.5% for men and 3.3% for women in Bengaluru — not 5% / 3%. Verify the applicable surcharge for your specific zone with the Karnataka Stamps Department.

‡ Maharashtra (Mumbai / MMR): An additional 1% Metro cess applies to properties in the Mumbai Metropolitan Region, making the effective rate approximately 7% for men. Pune and other municipal areas may have additional local body tax.

Under-construction properties: GST (5% for regular projects; 1% for affordable housing) is levied on under-construction properties in addition to stamp duty. GST does not apply to resale / ready-to-move properties where occupancy certificate has been issued. Always clarify with your developer.

How stamp duty is calculated

Stamp duty = Stamp Duty Rate × (Higher of Transaction Value or Circle Rate)

Example: You are buying a 2 BHK in Bengaluru (BBMP limits) at ₹80 lakh. The government guidance value for that area is ₹75 lakh. Since ₹80 lakh is higher, stamp duty is calculated on ₹80 lakh.

  • Base stamp duty (man buyer) = 5% × ₹80 lakh = ₹4 lakh
  • BBMP surcharge = 10% of stamp duty = ₹40,000
  • Total stamp duty (man buyer) ≈ ₹4.4 lakh
  • Total stamp duty (woman buyer, 3% + surcharge) ≈ ₹2.64 lakh
  • Registration charges = 1% × ₹80 lakh = ₹80,000 (capped at ₹15 lakh)

Total outgo on top of the property price: approximately ₹5.2 lakh for a male buyer and ₹3.44 lakh for a female buyer in Bengaluru. Surcharges vary by zone — always confirm with the Karnataka Stamps Department or a local property lawyer before budgeting.

Registering in a woman's name: is it worth it?

In states like Karnataka, Delhi, and UP, registering the property in a woman's name (or jointly with a woman as the primary owner) saves 1–2% in stamp duty. On a ₹1 crore property, that is ₹1–2 lakh in savings.

For joint loans, most banks allow a lower interest rate (typically 0.05–0.10% less) when the primary applicant is a woman — further compounding the savings over a 20-year loan.

How to pay stamp duty

  1. Franking — Pay through an authorised bank; a stamp is affixed to the document. Availability varies by city and bank.
  2. Stamp paper — Purchase non-judicial stamp paper from a licensed vendor (for smaller amounts) and execute the agreement on it.
  3. e-Stamping — Most states now offer online stamp duty payment through SHCIL (shcilestamp.com) or state portals. A unique certificate is generated which you attach to the sale deed.

After stamp duty: property registration

Paying stamp duty alone does not give you legal ownership. You must also register the sale deed at the Sub-Registrar's office within 4 months of execution. Registration gives the transaction legal validity and public notice of the transfer.

Registration requires: the original sale deed, stamp duty payment proof, identity documents of buyer and seller, two witnesses, and payment of registration charges. The process usually takes 1–3 hours and requires both parties (or their power-of-attorney holders) to be present.

⚠️ Disclaimer — for informational purposes only

This guide contains general educational information and is not legal, financial, or tax advice. Indian property law, stamp duty rates, tax provisions, and tenancy regulations vary significantly by state and are updated frequently through annual budgets, legislative amendments, and court judgements. The figures and rules described here may not reflect the latest changes in your state or your specific situation. Always consult a qualified lawyer, chartered accountant, or registered property professional before making any property purchase, sale, rental, or financial decision. Placestore is a property listing platform and is not responsible for decisions made based on this content.

Last reviewed: May 2026. Laws may have changed since this date.

Frequently asked questions

What is stamp duty on property?

Stamp duty is a state government tax levied on property purchase agreements. It is a percentage of the transaction value (or circle rate, whichever is higher) and must be paid before or at the time of registration. The stamp duty-paid document is the legal proof of ownership.

Who pays stamp duty — buyer or seller?

In India, stamp duty is paid by the buyer unless the sale agreement specifies otherwise. Registration charges are also typically the buyer's responsibility.

Can I pay stamp duty online?

Yes. Most states now offer e-stamping through portals like SHCIL (Stock Holding Corporation of India) or state-specific portals. In some states, you can also pay stamp duty through designated banks before visiting the Sub-Registrar's office.

What is circle rate (or guidance value)?

Circle rate (also called guidance value in Karnataka or ready reckoner rate in Maharashtra) is the minimum value set by the government for property transactions in a given area. Stamp duty is calculated on the higher of the circle rate or the actual transaction value.

Is stamp duty refundable if the deal falls through?

Stamp duty paid on an agreement to sell can be refunded (with a deduction) if the sale does not proceed. However, the process varies by state and must typically be applied for within 6 months. Stamp duty paid on a registered sale deed is generally not refundable.

Do women get a discount on stamp duty?

Yes, several states offer a 1–2% concession on stamp duty when the property is registered in a woman's name or jointly with a woman. Key states include Delhi (6% for men vs 4% for women), Karnataka (5% vs 3% base rates, though both attract additional surcharges in Bengaluru BBMP area), Punjab, Haryana, and Rajasthan. Note that some states cap the concession for high-value properties — verify with your state's stamps department.

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