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.
Stamp duty and registration are the largest extra cost of buying property in India. Each state sets them, so the bill depends on where the property is. In Mumbai a man buying a flat pays 6% stamp duty (including the 1% metro cess) and a registration fee of 1% capped at ₹30,000. In Delhi the duty is 6% for men, 4% for women and 5% for joint ownership, plus 1% registration. In Karnataka, duty above ₹45 lakh is 5% plus cess and surcharge, and registration has been 2% since August 2025. Duty is always charged on the higher of the agreement price and the circle rate value.
These rates were cross-checked in October 2026 against published 2026 summaries of state notifications, and they are given here as a guide only. Confirm the figure for your property on your state's registration portal before you buy stamp paper.
How stamp duty is worked out
Every state follows the same three steps:
- Find the value for duty. Take the price in your agreement and the government's minimum value for that property, worked out from the circle rate (Delhi), ready reckoner rate (Maharashtra) or guidance value (Karnataka, Tamil Nadu) multiplied by the area. Use whichever is higher.
- Apply the rate for that area and buyer category, including any cess, surcharge or metro cess.
- Add the registration fee, which is either a percentage, a capped percentage or a flat sum, plus small scanning or document-handling fees.
The minimum value is set per locality, sometimes per building, and is often revised every financial year. If you agree a price below it, you still pay duty on the minimum value. Income tax rules also bite when the gap exceeds 10%; see the circle rate and stamp duty value guide.
Rates in three large markets (check before paying)
| State / city | Stamp duty on residential sale | Registration fee | Notes |
|---|---|---|---|
| Maharashtra: Mumbai | 6% men; 5% women buying alone (includes 1% metro cess) | 1%, capped at ₹30,000 | Some other municipal areas carry an extra 1% for local body tax; rural areas are lower |
| Delhi (general areas) | 6% men; 4% women; 5% joint man and woman | 1% of deed value plus a small fixed fee | NDMC and Cantonment areas may have different rates |
| Karnataka | 2% up to ₹20 lakh; 3% for ₹20–45 lakh; 5% above ₹45 lakh; cess and surcharge charged on the duty | 2% since 31 August 2025 (earlier 1%) | Effective duty above ₹45 lakh in Bengaluru is about 5.6% |
Other states set their own figures. Tamil Nadu, Telangana, Uttar Pradesh, West Bengal, Gujarat and Rajasthan publish their rates on their registration department portals, listed in the official sources directory. Some charge slabs by value, some give concessions to women or to first-time buyers within a price limit, and many have higher rates for property in municipal corporation areas.
Worked examples
Mumbai, ₹1.2 crore flat, male buyer (illustrative):
- Agreement price ₹1,20,00,000; ready reckoner value ₹1,05,00,000. Duty is charged on the higher figure, ₹1.2 crore.
- Stamp duty 6%: ₹7,20,000
- Registration: 1% would be ₹1,20,000, but the cap applies: ₹30,000
- Total: ₹7,50,000
If the flat were bought by a woman alone, duty would be 5% = ₹6,00,000, and the total ₹6,30,000. That saves ₹1,20,000.
Delhi, ₹90 lakh flat, joint man and woman (illustrative):
- Circle rate value ₹95,00,000, which is higher than the ₹90 lakh price. Duty is charged on ₹95 lakh.
- Stamp duty 5%: ₹4,75,000
- Registration 1%: ₹95,000 plus the small fixed fee
- Total: about ₹5,70,000
Bengaluru, ₹80 lakh flat (illustrative):
- Stamp duty 5% = ₹4,00,000; cess at 10% of duty = ₹40,000; surcharge at 2% of duty = ₹8,000. Duty total ₹4,48,000, which is 5.6% of value.
- Registration 2%: ₹1,60,000
- Total: ₹6,08,000
You can repeat these sums with your own state's figures in the stamp duty calculator.
Concessions and special cases
- Women buyers. Delhi and Maharashtra both reduce duty for women, but the conditions differ. Maharashtra's concession applies to a woman buying alone. Read the joint ownership and women buyers guide before you choose whose names go on the deed.
- Gifts and family transfers. Several states charge a low or flat duty on gift or settlement deeds between close relatives. The definition of "family" differs from state to state.
- Under-construction flats. In Maharashtra the registered agreement for sale carries the full duty. Elsewhere the duty may fall mainly on the final sale deed. Check which document is stamped where you buy.
- Mortgage documents. If you take a home loan, the mortgage deed or memorandum of deposit of title deeds may attract separate, usually capped, stamp duty.
- Temporary relief schemes. States sometimes cut duty for a limited period. Maharashtra did so in 2020–21. Do not rely on a cut you read about unless it is in a current notification.
How to pay
Most states now take stamp duty electronically, through e-stamping (Stock Holding Corporation of India acts as the central record-keeping agency in many states) or a state e-payment system such as GRAS in Maharashtra. You then book a slot at the sub-registrar's office. There the buyer and seller, or their registered power of attorney holders, sign before the registering officer with two witnesses, give biometrics and photographs, and the deed is registered. The Registration Act, 1908 allows four months from execution to present a document for registration. Delay costs a fine, so register promptly.
FAQ
Can I get a refund of stamp duty if the deal is cancelled?
Most state stamp acts allow a refund of duty on an unused or cancelled instrument if you apply within a time limit, often six months to a year, and some deduct a percentage. The rules differ by state, so apply quickly with the cancellation deed.
Is stamp duty charged on parking or club fees?
If they are part of the consideration in the deed, yes. Duty is on the total consideration or the minimum value, whichever is higher.
Do I pay duty again on a resale?
Yes. Every transfer is a new instrument. The buyer in each sale pays duty on that sale's value.
Is the registration fee capped in every state?
No. Maharashtra caps it at ₹30,000 for higher-value deeds, but Delhi and Karnataka charge a full percentage of value.
Sources
- IGR Maharashtra — stamp duty, ready reckoner rates and GRAS e-payment
- Department of Revenue, Government of NCT of Delhi — circle rates and registration
- Kaveri Online Services, Karnataka — guidance values and registration in Karnataka
- TNREGINET — Tamil Nadu registration department
- Stock Holding Corporation of India e-stamping — e-stamp certificates in participating states
- India Code — Registration Act, 1908 and Indian Stamp Act, 1899
