Costs, Taxes and 2026 Rules
What a property deal in India costs the buyer and the seller, and the stamp, GST, TDS and capital gains rules in force in 2026.
property selling cost and brokerage charges India
The real cost of buying or selling a home in India
The price in the agreement is only part of a property deal. These guides show what buyers and sellers in India actually pay on top of it: stamp duty, registration, brokerage with GST, TDS, GST on under-construction flats and capital gains tax. Each one is worked out in rupees, so you can check the numbers before you sign.
- State stamp duty and registration, broker commission, TDS and GST explained under the rules in force in 2026
- Calculators for stamp duty, brokerage and net sale proceeds, and property TDS, plus a resale purchase checklist
- Common mistakes, RERA and consumer remedies, and the official state and central portals to check
Explore by topic
Cost Calculations and Checklists
Step-by-step rupee calculations for buyers and sellers, plus document and negotiation checklists for each stage of the deal.
Mistakes, Disputes and Official Sources
The most expensive mistakes buyers and sellers make, how to use RERA and consumer remedies, and where to verify title and rates.
Start here
Costs, Taxes and 2026 Rules
Brokerage charges for buying or selling property in India: commission rates, GST and RERA rules
What real estate brokers in India charge buyers and sellers, how 18% GST applies, when commission is earned, RERA agent registration and how to keep the broker's bill under control.
Costs, Taxes and 2026 Rules
Capital gains tax on selling a house in India (2026): 12.5% vs 20% with indexation, worked out
How tax on a property sale is calculated in India: short- and long-term gains, 12.5% without indexation, the 20% option for pre-July 2024 property, what you can deduct and a worked example.
Costs, Taxes and 2026 Rules
Property buying and selling costs in India: every charge, who pays it and the 2026 rules
A complete map of the costs in an Indian property deal: stamp duty, registration, brokerage, GST, TDS, capital gains tax and transfer charges, split by buyer and seller.
Mistakes, Disputes and Official Sources
Property buying and selling mistakes in India that cost lakhs, and how to avoid them
The costliest errors in Indian property deals: weak title checks, cash components, power of attorney sales, missed TDS, unregistered agreements, broker disputes and builder delays.
Costs, Taxes and 2026 Rules
Stamp duty and registration charges by state in India (2026): how they are calculated
How stamp duty and registration fees work in Maharashtra, Delhi, Karnataka and other states: rates, circle rate value, women's concessions, caps and how to pay e-stamp duty.
Cost Calculations and Checklists
Total cost of buying a flat in India: a line-by-line worked example and checklist
Add up the real cost of buying a home in India: price, stamp duty, registration, GST, brokerage, legal, society, loan charges and moving in, with two worked examples in rupees.
Tools
Stamp Duty and Registration Calculator
Estimate the stamp duty, cess and registration fee on a property purchase from your state's rate and any flat or capped fees.
Brokerage and Net Sale Proceeds Calculator
Work out the broker's commission with GST and what a seller is left with after brokerage, loan closure and other selling costs.
Property TDS Calculator (1% on ₹50 lakh and above)
Calculate the TDS a resident buyer must deduct on a property of ₹50 lakh or more and the amount actually paid to the seller.
Resale Flat Purchase Checklist
Tick off title, society, tax and payment steps before you pay a token amount and before registration.
Ways to buy a home in India: costs and risks compared
| Purchase route | Taxes and charges on top of price | Brokerage | Good for | Watch out for |
|---|---|---|---|---|
| Under-construction flat from a builder | GST 5% effective (1% for affordable housing) with no input tax credit; stamp duty on agreement and/or sale deed per state; TDS 1% from ₹50 lakh | Usually none if booked directly; channel partners are paid by the builder | Payment in stages, RERA protections, new construction | Possession delays, carpet area versus super built-up pricing, extra charges for parking, club and PLC |
| Ready-to-move flat from a builder with completion certificate | No GST once the completion or occupancy certificate is issued; stamp duty and registration; TDS 1% from ₹50 lakh | Usually none if direct | Seeing the finished flat, no construction risk | Confirm the occupancy certificate really exists; unsold inventory may carry pending society formation |
| Resale flat in a housing society | Stamp duty and registration on the higher of price and circle rate; society transfer fee; TDS 1% from ₹50 lakh | Common, often 1–2% plus 18% GST each side (market practice, not law) | Established neighbourhood, visible maintenance record | Title chain, seller's loan, society dues, undisclosed cash demand |
| Independent house or plot | Stamp duty and registration; mutation in land records; conversion charges if land use changes | Common | Land ownership, freedom to build | Land record mismatches, unapproved layouts, agricultural land restrictions, boundary disputes |
Frequently asked questions
How much does it cost to buy a flat in India on top of the price?
Budget roughly 6–9% of the property value for stamp duty and registration, depending on the state and on concessions. Add 5% GST if the flat is under construction (1% for affordable housing), 1–2% plus GST if you use a broker, and legal and society charges. The total cost worked example adds these up line by line.
Who pays the brokerage in India, the buyer or the seller?
In most resale deals in Indian cities the broker charges both sides, often 1–2% each plus 18% GST. No central law fixes this, so it is a matter of written agreement. Builders usually pay their own channel partners. Agree the rate, the GST and when the fee is earned in writing before the broker shows you properties.
Is stamp duty charged on the agreement value or the circle rate?
On the higher of the two. If you agree a price below the circle rate (also called the ready reckoner rate or guidance value), you pay duty on the circle rate value. Income tax rules may also treat the difference as income of the buyer and extra sale value for the seller beyond a 10% tolerance.
Do I have to deduct TDS when buying a property?
Yes, if you buy from a resident seller and the price or stamp duty value is ₹50 lakh or more. You deduct 1%, deposit it with the challan-cum-statement within 30 days from the end of the month, and give the seller the TDS certificate. Different rules apply if the seller is an NRI.
What tax does a seller pay on a house sold after two years?
A house held for more than 24 months gives a long-term capital gain, taxed at 12.5% without indexation plus surcharge and cess. For property bought before 23 July 2024, resident individuals and HUFs can choose 20% with indexation if that gives less tax. Sections 54 and 54EC can reduce or remove the tax if you reinvest.
Is GST payable on a resale flat?
No. GST applies to under-construction property sold by a builder before the completion certificate. Resale flats and ready flats with a completion or occupancy certificate are not subject to GST, although brokerage and some services around the deal carry 18% GST.
Can a woman buyer pay lower stamp duty?
In several states, yes. Delhi charges women 4% against 6% for men, and Maharashtra gives women buying alone a 1 percentage point concession. Conditions differ, and joint ownership with a man may lose the concession. Check your state's rules before deciding whose name goes on the deed.
Where can I complain if a builder delays possession?
To your state's RERA authority if the project is registered under the Real Estate (Regulation and Development) Act, 2016. Under section 18 you can withdraw with a refund and interest, or stay and claim interest for every month of delay. Consumer commissions are another route for deficiency of service.
How this site is made
Makaan Sauda is an independent information project. Guides are drafted with the help of AI writing tools and checked against official and primary sources before publication; see our Editorial Policy. We are not affiliated with any provider mentioned on the site and do not sell products or services.