Stamp Duty on Property in India 2026 — State-wise Rates, Calculation & How to Pay
🏠 Stamp Duty — The Hidden Cost of Buying Property
Stamp duty and registration charges add 4–10% to your property purchase cost depending on the state — Rs4–10 lakh on a Rs1 crore property. Unlike the property price, this is non-negotiable and must be paid upfront in cash (not financed by your home loan). Yet most buyers discover the actual amount only at the time of registration. This guide gives you the exact rates across all major states, the women-buyer concessions, circle rate rules, and the complete payment process.
📊 Stamp Duty & Property Registration — India FY 2025-26
- Ministry of Housing, FY 2025-26: Total stamp duty collected (all states): Rs1.87 lakh crore. Top collecting states: Maharashtra (Rs38,000 crore), UP (Rs25,000 crore), Karnataka (Rs20,000 crore). Residential properties dominate — 73% of transactions.
- Registration data, FY 2025-26: Property registrations: 76.2 lakh transactions (5.4% above pre-COVID peak). Average property value registered: Rs38.4L. Average stamp duty paid per transaction: Rs1.92L. Registration charge per transaction: Rs38,000.
- E-stamp adoption (SHCIL, 2025): E-stamp share of total stamp duty collection: 68% (up from 42% in 2022). 21 states now fully on e-stamp system. Delhi, Maharashtra, Karnataka, Telangana among most advanced in online payment integration.
1. How Stamp Duty Is Calculated
Stamp duty = higher of (agreement/sale value OR circle rate value) × applicable rate%. It is always charged on the higher value — the government prevents undervaluing property to reduce stamp duty by mandating that circle rates act as a floor.
💡 Stamp Duty Is NOT Home Loan Eligible
Home loans do not cover stamp duty and registration charges. Banks lend up to 80–90% of the property value only. You must arrange stamp duty + registration + GST (if under-construction) entirely from your own funds. Budget for 7–11% of property value in cash beyond the down payment for these costs.
2. State-wise Stamp Duty Rates 2026
| State | Male Buyer | Female Buyer | Registration Charge | Effective Total |
|---|---|---|---|---|
| Delhi | 6% | 4% | 1% (max Rs1L) | 7% / 5% |
| Maharashtra | 5% + 2% cess | 3% + 2% cess | 1% (max Rs30K) | ~8% / ~6% |
| Karnataka | 5.6% | 3.6% | 1% | 6.6% / 4.6% |
| Tamil Nadu | 7% | 6% | 1% | 8% / 7% |
| Telangana | 4% + 1.5% transfer | Same | 0.5% | 6% total |
| Gujarat | 4.9% | 3.9% | 1% | 5.9% / 4.9% |
| UP | 7% | 6% | 1% | 8% / 7% |
| Kerala | 8% | 8% | 2% | 10% (highest) |
Use the Stamp Duty Calculator to get the exact amount for your property value and state.
3. Women Buyer Concessions — Save Rs80K–Rs2L
Register property in a woman’s name (or as first named joint owner) to get 1–2% stamp duty concession. On an Rs80L property: even 1% = Rs80,000 saved. No additional documentation needed — just ensure the woman is first named on the sale deed. This is one of the easiest financial optimizations in property buying for couples purchasing jointly.
4. Circle Rate & Its Impact
Circle rates (government-defined minimum property values) vary by area and are updated annually. If the market value of your property is below the circle rate, stamp duty is charged on the higher circle rate — you end up paying stamp duty on a value higher than what you paid. Check your area’s circle rate before finalizing the deal, especially in localities where market prices have softened.
5. How to Pay Stamp Duty
Most states now offer e-stamp via SHCIL (shcilestamp.com) or state government portals. Steps: Calculate amount → generate e-stamp online → pay via net banking → print e-stamp paper → get sale deed executed on stamp paper → register at Sub-Registrar office (appointment online in most states). Both buyer and seller must be present or send authorized attorney (Power of Attorney).
6. TDS on Property Purchase — Section 194IA
For any property purchase of Rs50L or more, the buyer must deduct 1% TDS from the payment to the seller and deposit via Form 26QB within 30 days. Non-compliance: interest at 1.5%/month. For NRI sellers: higher TDS applies (typically 20% — NRI should obtain lower deduction certificate from ITO before sale). This is a buyer’s obligation, not seller’s — commonly missed.
🧮 Free Calculators — Use Them Now
No login required. Updated for FY 2025-26.
Frequently Asked Questions
Stamp duty calculation on property India: Stamp duty is calculated as a percentage of the higher of: (a) the transaction value (agreement value), or (b) the circle rate / guideline value / ready reckoner rate set by the state government. If you buy a flat for Rs80L in a locality where circle rate is Rs90L, stamp duty is on Rs90L (the higher value). This prevents undervaluation to save stamp duty. Circle rate databases: Delhi — DDA/Revenue department website. Mumbai — igrmaharashtra.gov.in (ready reckoner). Bangalore — kaveri.karnataka.gov.in. Delhi rates apply Ready Reckoner rates published annually. Calculation formula: Stamp duty amount = (Property value or circle rate, whichever higher) × Stamp duty rate%. Registration charge = 1% of same base (most states). Total transaction cost = Stamp duty + Registration + GST (for under-construction: 5% GST for regular, 1% for affordable housing) + TDS if seller is NRI (1% or 20%). Example: Rs80L flat in Mumbai. Stamp duty 5% = Rs4L. Registration 1% = Rs80,000. Total stamp duty + registration = Rs4.8L (plus GST on under-construction).
Stamp duty rates India 2026 — major states: Delhi: 6% (male buyer), 4% (female buyer), 5% (joint male-female). Registration charge: 1% (max Rs1L). Up to Rs45L: no registration if affordable housing. Maharashtra (Mumbai): 5% (male), 3% (female), 4% (joint) + 1% Metro cess + 1% Local Body Tax for MCGM area = effectively 7%/5%/6%. Additional: 1% registration charge (max Rs30,000 for Rs30L and above transactions). Karnataka (Bengaluru): 5.6% (above Rs45L), 3% (Rs21-45L), Rs3,000 flat (below Rs21L). Registration: 1% + stamp duty. 2% rebate for women — effective 3.6% for women above Rs45L. Tamil Nadu (Chennai): 7% + 1% registration = 8% total. Discounts for women: 1% concession making it 7% total. Rajasthan (Jaipur): 5.6% (male), 4.6% (female). Telangana (Hyderabad): 4% stamp duty + 0.5% registration + 1.5% transfer duty = 6% total. Gujarat (Ahmedabad): 4.9% + 1% registration (women 3.9%). Kerala: 8% stamp duty (highest among major states) + 2% registration = 10% total. UP (Noida, Lucknow): 7% male, 6% female + 1% registration. Madhya Pradesh: 7.5% male, 5% female.
Stamp duty concessions for women buyers India 2026: Most Indian states offer 1-2% concession on stamp duty when property is registered in a woman’s name (or jointly with a woman as the first named owner). State-wise concessions: Delhi: 2% concession (4% for women vs 6% for men). On Rs1Cr property: Rs2L saving. Maharashtra: 1% concession for women. On Rs1Cr: Rs1L saving. Karnataka: approximately 2% rebate on stamp duty for women buyers. Punjab and Haryana: 1-2% concession varies. UP: 1% concession (6% for women vs 7% for men). Tamil Nadu: 1% concession on 7% → 6% for women. Rajasthan: 1% concession. How to avail the concession: property must be registered in woman’s name as first owner. For joint ownership: woman must be first named on the sale deed. Self-declaration of gender at Sub-Registrar office suffices. Important: this is on overall stamp duty, not the registration charge (which is usually 1% flat). On Rs80L property: even 1% concession = Rs80,000 saving. On Rs1.5Cr: Rs1.5L saving. The stamp duty saving from registering in wife’s name is one of the simplest financial optimizations in property buying — takes no additional effort if the couple is buying together.
Stamp duty payment and property registration process India 2026: Step 1 — Calculate stamp duty: Use state government portal or physical Sub-Registrar office rate card. Determine whether transaction value or circle rate (whichever higher) applies. Step 2 — Pay stamp duty: Option A (most common): Purchase non-judicial stamp paper from licensed stamp vendors (e-stamps in most states). E-stamp paper via SHCIL (Stock Holding Corporation of India) — authorized in 21+ states. Login to your state portal (IGRS in UP, Maharashtra, etc.) and generate e-stamp. Option B: Franking — bank stamps the documents (limited availability now). Option C: Online payment through state government portals in progressive states (Delhi, Maharashtra, Telangana) — generates an e-challan. Step 3 — Prepare documents: Sale deed (drafted by lawyer), property title documents, NOC from society (for flat), building plan approval, OC (Occupancy Certificate), Encumbrance Certificate (EC). Step 4 — Sub-Registrar appointment: Book online (most states now have online booking — e.g., Delhi DORIS portal). Bring original documents + photocopies + identity proof + stamp paper/e-stamp. Both buyer and seller (or their attorneys) must be physically present. Step 5 — Post-registration: Collect registered copy of sale deed. Update property records in municipal corporation (mutation) — separate process.
TDS on property purchase India (Section 194IA): When applicable: any property purchase where the sale consideration is Rs50L or more. TDS rate: 1% of sale consideration. Who deducts: the BUYER deducts 1% from the payment made to the seller and deposits it with the government. Example: buying flat for Rs80L. TDS = Rs80,000. Buyer pays seller Rs79.2L and deposits Rs80,000 with Income Tax Department within 30 days. How to pay TDS: Form 26QB — fill online at incometaxindiaefiling.gov.in. Requires PAN of both buyer and seller. Generate challan and pay online. Certificate: after payment, generate Form 16B (TDS certificate) from TRACES portal and give to seller. NRI seller TDS: higher rate applies — typically 20% (or lower with certificate from TDS Assessing Officer). NRI sellers should obtain lower deduction certificate from ITO before sale. What happens if TDS not deducted: buyer is treated as assessee-in-default. Interest at 1.5% per month applies on unpaid TDS. Penalty up to Rs1L under Section 271H. Common mistake: buyers forget TDS on property purchase thinking only sellers have tax liability. The buyer has a positive legal obligation to deduct, deposit, and issue certificate within specified timelines.