Stamp duty + registration by state
Default is a ₹75 lakh property in Karnataka. Switch state and gender to see state-specific rates.
Stamp duty formula and state-wise rates
Stamp duty and registration charges are levied by state governments (not the centre), so rates differ significantly across India. The formula is simple: stamp duty = property value × state-specific rate, and registration = property value × registration rate (usually 1%, capped in some states).
The “property value” used for computation is the higher of the actual sale value and the government-notified circle rate / ready reckoner rate / guidance value. If you buy below circle rate the stamp duty is still computed on the circle rate, and the difference is treated as income in the seller’s hands under Section 56(2).
Several states offer a 1–2 percentage-point discount when the property is registered in a woman’s sole name (or as primary owner). This is a policy lever to increase women’s asset ownership. See the state note in the result box above for the applicable rule.
Stamp duty + registration on a ₹75 lakh property
| State | Male buyer | Female buyer | Total as % of price |
|---|---|---|---|
| Karnataka | ₹4,50,000 | ₹4,50,000 | 6.00% |
| Telangana | ₹4,50,000 | ₹4,50,000 | 6.00% |
| Maharashtra | ₹4,80,000 | ₹4,05,000 | 6.4% / 5.4% |
| Delhi | ₹5,25,000 | ₹4,50,000 | 7% / 6% |
| Haryana (Gurugram) | ₹6,00,000 | ₹4,50,000 | 8% / 6% |
| Tamil Nadu | ₹8,25,000 | ₹8,25,000 | 11.00% |
Figures rounded. Actual stamp duty depends on whether agreement value exceeds circle rate, on the sub-registrar zone within each state, and on any municipal cesses in force at the time of registration.
Frequently asked
Is stamp duty calculated on circle rate or agreement value?
Whichever is higher. If the agreement value is below the state’s circle rate (also called guidance value or ready reckoner rate), stamp duty is charged on the circle rate. Additionally, the difference between circle rate and agreement value is taxable income in the seller’s hands under Section 56(2)(x) of the Income Tax Act.
Do I get a discount if I register the property in my wife’s name?
In Delhi, Haryana, UP, Rajasthan, Punjab, and Maharashtra — yes. Typical discount is 1–2 percentage points when the property is in a woman’s sole or primary name. In Karnataka, Telangana, and Tamil Nadu there is currently no female discount.
Can stamp duty be paid in instalments?
No — stamp duty must be paid in full at the time of registration. However, you can include stamp duty in your home loan at some banks (it then becomes part of the loan principal). Ask your lender about “top-up stamp duty funding” — eligibility varies.
Is there GST on stamp duty or registration charges?
No — stamp duty and registration are state-government levies, not goods or services, so GST does not apply. However, GST at 5% (for under-construction without ITC) or 1% (for affordable housing) applies to the base property price separately from stamp duty.
What happens if I underreport the sale value to save stamp duty?
Besides being illegal, underreporting triggers two cascading problems: the sub-registrar may reject registration if the declared value is below circle rate; and the tax department can reassess the transaction, adding the underreported portion as income for both buyer (Section 56) and seller. The savings are not worth the legal exposure.