Stamp Duty and Registration Charges in India 2026: State-by-State Guide
Stamp duty and registration charges can add 4–8% to your property purchase cost — a significant amount that many buyers underestimate when budgeting. Here are the 2026 rates across major Indian states.
What Are Stamp Duty and Registration Charges?
Stamp duty is a state government tax on the transfer of property, levied on the higher of the agreement value or the government circle rate (guideline value / ready reckoner rate). Registration charges are a separate flat fee for registering the sale deed at the sub-registrar's office. Both are paid at the time of sale deed registration and are non-refundable.
Current Rates by State (2026)
| State | Stamp Duty (General) | Women Buyers | Registration Charge |
|---|---|---|---|
| Maharashtra | 6% | 5% | 1% (max Rs 30,000 for agreements) |
| Karnataka | 5% (above Rs 45 lakh) | 5% | 1% |
| Delhi | 6% (men) / 4% (women) | 4% | 1% |
| Tamil Nadu | 7% | 7% | 4% (max Rs 4 lakh) |
| Telangana | 4% | 4% | 0.5% |
| Uttar Pradesh | 7% | 6% | 1% |
| Haryana | 7% (men) / 5% (women) | 5% | Rs 15,000 flat |
| Gujarat | 4.9% | 4.9% | 1% |
| Rajasthan | 6% | 5% | 1% |
| West Bengal | 6% (urban) | 6% | 1% |
| Pune (Municipal) | 6% + 1% Metro Cess | 5% + 1% | 1% |
How Stamp Duty Is Calculated
Stamp duty is applied on the higher of the agreement value or the government circle rate. Example: If you buy a flat in Bangalore for Rs 80 lakh (agreement value) but the government guideline value for that area is Rs 85 lakh, stamp duty of 5% is calculated on Rs 85 lakh = Rs 4.25 lakh — not on Rs 80 lakh.
Exemptions and Concessions
- Women buyers: Most states offer 1–2% concession to incentivise women property ownership.
- Affordable housing: Maharashtra and Telangana offer reduced stamp duty on properties below specified price thresholds.
- First home buyers: Some states (Gujarat, Rajasthan) have temporary concessions for first-time buyers.
- Joint registration: Including a woman co-owner can qualify for the concessional rate in states like UP and Delhi.
Additional Levies to Budget For
- Metro cess: 1% in Pune, Mumbai, and select Bangalore areas
- Local body surcharge: 1% in some Maharashtra municipal areas
- Handling charges and document preparation: Rs 5,000–20,000 (charged by agents)
Is Stamp Duty Tax-Deductible?
Yes — stamp duty and registration charges paid for a residential property are deductible under Section 80C of the Income Tax Act, subject to the Rs 1.5 lakh annual cap (shared with other 80C investments like PF, ELSS, insurance). Claim this in the year of payment, not the year of possession.
When to Pay
Stamp duty is paid at or before the execution of the sale deed. In Maharashtra, stamp duty on the agreement for sale (registered agreement) must be paid before or at execution. Registration charges are paid at the sub-registrar's office on the day of registration. Most states now allow e-stamp duty payment online via GRAS or equivalent portals.
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