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.
A property sale in India comes with costs on both sides. The buyer pays stamp duty and registration fees to the state, GST if the flat is still under construction, a broker's commission with 18% GST if a broker is used, and deducts TDS from the price on behalf of the seller. The seller pays their own brokerage, may need to clear society or loan dues, and owes capital gains tax on the profit. Stamp duty is a state subject, so the rates and concessions depend on where the property is. Income tax and GST are central, and the Income-tax Act, 2025 has renumbered the sections in force from 1 April 2026.
Start with the overview of property buying and selling costs in India, which links to every guide in this section. The other guides cover state stamp duty and registration, broker commission, GST on under-construction flats, capital gains tax on a sale, the buyer's 1% TDS, NRI sellers and circle rates.
Rates and fees change through state notifications and Finance Acts. Every figure here comes with its source and reference date, and worked examples are illustrative. Check the live figure with your state's registration department or the Income Tax Department before you pay.
Costs, Taxes and 2026 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
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
How the government's minimum property value affects stamp duty, the seller's capital gains, the buyer's taxable income and TDS, with the 110% safe harbour and how to dispute a valuation.
Costs, Taxes and 2026 Rules
When GST applies to a flat purchase, how the 5% and 1% effective rates work, the affordable housing carpet area and ₹45 lakh tests, and GST on parking, PLC and maintenance.
Costs, Taxes and 2026 Rules
What happens when an NRI sells a house in India: buyer's TDS on capital gains, TAN, lower deduction certificates, capital gains tax, NRO accounts and the USD 1 million repatriation limit.
Costs, Taxes and 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.
Costs, Taxes and 2026 Rules
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.
Costs, Taxes and 2026 Rules
A buyer's guide to TDS on property: when 1% applies, the ₹50 lakh test with joint buyers, stamp duty value, PAN rules, the form that replaced 26QB, deadlines and penalties.
