Stamp Duty in Andaman & Nicobar Islands 2026 — Calculator & Rates
Male buyer 5% · Female buyer 3% · Registration 1%.
Andaman & Nicobar Islands stamp duty — what makes this state different
Tribal Reserve areas (Jarawa Reserve, Sentinel Island, Onge Reserve, Nicobar Tribal Reserve) are entirely off-limits — no stamp duty applies because no civilian conveyance is permitted. Indian Stamp Act operates in Port Blair and South/Middle Andaman non-tribal pockets only. As of last published rate.
A&N follows central UT schedule with women rebate harmonised with Delhi pattern (2pp). Pre-2018 Aboriginal Tribes Regulation 1956 restricts entry into tribal reserves.
Women-buyer policy
Sole-woman 3%. Joint M-F 4% blended. Rebate harmonised with Delhi schedule.
Tribal-area, SC/ST and agricultural-land rules
All tribal reserve areas exempt from civilian conveyance. CRZ-I plots across most of the archipelago heavily restricted. Defence-area transfers in Port Blair, Car Nicobar follow central rules.
How to pay Andaman & Nicobar Islands stamp duty online
Andaman & Nicobar Islands accepts e-Stamp through SHCIL for any amount above ₹500. Generate the e-Stamp challan at A&N UT Administration ↗.
Steps: (1) Compute duty using the calculator. (2) Generate e-Stamp on SHCIL or state portal. (3) Book sub-registrar slot online. (4) Carry buyer + seller (with two witnesses), Aadhaar, PAN, recent property tax receipt, encumbrance certificate, and the executed sale deed in two originals. (5) Biometric capture at sub-registrar; registered deed released within 7 working days.
Common mistakes that void the registration
- Under-declaring consideration below circle rate — sub-registrar levies on circle rate; gap becomes taxable under section 56(2)(x).
- Wrong stamp paper denomination — using ₹500 stamp for ₹1Cr deed will be rejected; e-Stamp avoids this.
- Missing two witnesses — Section 32 of Registration Act requires two witnesses physically present with PAN/Aadhaar.
- Stale encumbrance certificate — most sub-registrars require EC dated within 30 days.
- Power of Attorney not stamped separately — PoA itself attracts duty in Andaman & Nicobar Islands and must be registered before executing the sale deed.
Estimates only. Verified against A&N UT Administration. Always confirm the latest circle rate notification before drafting the agreement to sell.
FAQ — Andaman & Nicobar Islands stamp duty
What is the current stamp duty rate in Andaman & Nicobar Islands?
As of 2026, Andaman & Nicobar Islands charges 5% for male buyers and 3% for female buyers, plus 1% registration fee. Last revised in 2022.
Is there a women-buyer rebate in Andaman & Nicobar Islands?
Sole-woman 3%. Joint M-F 4% blended. Rebate harmonised with Delhi schedule.
How is stamp duty calculated in Andaman & Nicobar Islands — on agreement value or circle rate?
On the HIGHER of agreement consideration or state circle rate. If you under-declare, the sub-registrar levies on circle rate anyway and the gap becomes deemed gift income under Section 56(2)(x) of the Income Tax Act.
Where do I pay Andaman & Nicobar Islands stamp duty online?
Through https://andaman.gov.in/ (A&N UT Administration). e-Stamp via Stock Holding Corporation (SHCIL) for amounts above ₹500.
What is the registration fee in Andaman & Nicobar Islands?
1%. Separate from stamp duty under Registration Act 1908.
Are there exemptions for tribal/SC-ST/agricultural land?
All tribal reserve areas exempt from civilian conveyance. CRZ-I plots across most of the archipelago heavily restricted. Defence-area transfers in Port Blair, Car Nicobar follow central rules.
When were Andaman & Nicobar Islands stamp duty rates last revised?
Last revised in 2022. A&N follows central UT schedule with women rebate harmonised with Delhi pattern (2pp). Pre-2018 Aboriginal Tribes Regulation 1956 restricts entry into tribal reserves.
Can NRI buyers claim concessions in Andaman & Nicobar Islands?
NRI/OCI buyers pay the same headline rate as resident male buyers unless the state offers a specific NRI concession. Punjab is the only state with explicit NRI rate at 5%.
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