Stamp Duty in Arunachal Pradesh 2026 — Calculator & Rates
Male buyer 6% · Female buyer 6% (no rebate) · Registration 1%.
Arunachal Pradesh stamp duty — what makes this state different
Article 371H gives the Governor special responsibility, and Inner Line Permit (under Bengal Eastern Frontier Regulation 1873) bars all non-residents from entering without permit, let alone acquiring land. The Indian Stamp Act applies in narrow notified urban pockets (Itanagar, Naharlagun, Pasighat) where APST community-tenure has been converted. Most land remains under tribal customary tenure. As of last published rate.
Arunachal became a state in 1987. The Arunachal Pradesh (Land Settlement & Records) Act 2000 governs notified urban areas. Outside these zones, customary tribal tenure applies and the Indian Stamp Act has no operation.
Women-buyer policy
No statutory women-buyer rebate.
Tribal-area, SC/ST and agricultural-land rules
Land in tribal customary tenure cannot be conveyed under Indian Stamp Act — outside its scope. Non-APST persons cannot hold freehold even in notified zones; only leasehold via Trade & Commerce Permit. Defence-cantonment conveyances follow separate central rules.
How to pay Arunachal Pradesh stamp duty online
Arunachal Pradesh accepts e-Stamp through SHCIL for any amount above ₹500. Generate the e-Stamp challan at Arunachal Pradesh Land Management ↗.
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 Arunachal Pradesh and must be registered before executing the sale deed.
Estimates only. Verified against Arunachal Pradesh Land Management. Always confirm the latest circle rate notification before drafting the agreement to sell.
FAQ — Arunachal Pradesh stamp duty
What is the current stamp duty rate in Arunachal Pradesh?
As of 2026, Arunachal Pradesh charges 6% for male buyers and 6% (no rebate) for female buyers, plus 1% registration fee. Last revised in 2021.
Is there a women-buyer rebate in Arunachal Pradesh?
No statutory women-buyer rebate.
How is stamp duty calculated in Arunachal Pradesh — 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 Arunachal Pradesh stamp duty online?
Through https://arunachalpradesh.gov.in/department/land-management/ (Arunachal Pradesh Land Management). e-Stamp via Stock Holding Corporation (SHCIL) for amounts above ₹500.
What is the registration fee in Arunachal Pradesh?
1%. Separate from stamp duty under Registration Act 1908.
Are there exemptions for tribal/SC-ST/agricultural land?
Land in tribal customary tenure cannot be conveyed under Indian Stamp Act — outside its scope. Non-APST persons cannot hold freehold even in notified zones; only leasehold via Trade & Commerce Permit. Defence-cantonment conveyances follow separate central rules.
When were Arunachal Pradesh stamp duty rates last revised?
Last revised in 2021. Arunachal became a state in 1987. The Arunachal Pradesh (Land Settlement & Records) Act 2000 governs notified urban areas. Outside these zones, customary tribal tenure applies and the Indian Stamp Act has no operation.
Can NRI buyers claim concessions in Arunachal Pradesh?
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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