Assam Stamp Duty Calculator 2026
Male buyer 8.25% · Female buyer 5% · Registration 8.5%.
Assam stamp duty — what makes this state different
Assam has India's highest registration fee at 8.5% — combined 16.75% for male / 13.5% for women. Most expensive transaction tax in India by wide margin.
High reg fee dates to 1969 amendment that bundled separate fees into registration head. Female rebate of 3.25% is one of largest in India.
Women-buyer policy
Sole-woman 5% stamp + 8.5% reg. Large 3.25% rebate but headline rates so high combined 13.5% for women remains very high.
Tribal-area, SC/ST and agricultural-land rules
Sixth Schedule autonomous areas (Bodoland, Karbi Anglong, Dima Hasao) follow separate Council acts, typically 50% rebate. Tea-estate transfers attract separate plantation cess.
How to pay Assam stamp duty online
Assam accepts e-Stamp through SHCIL for any amount above ₹500. Generate the e-Stamp challan at Assam Revenue & DM Dept ↗.
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 Assam and must be registered before executing the sale deed.
Estimates only. Verified against Assam Revenue & DM Dept. Always confirm the latest circle rate notification before drafting the agreement to sell.
FAQ — Assam stamp duty
What is the current stamp duty rate in Assam?
As of 2026, Assam charges 8.25% for male buyers and 5% for female buyers, plus 8.5% registration fee. Last revised in 2024.
Is there a women-buyer rebate in Assam?
Sole-woman 5% stamp + 8.5% reg. Large 3.25% rebate but headline rates so high combined 13.5% for women remains very high.
How is stamp duty calculated in Assam — 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 Assam stamp duty online?
Through https://revenueassam.nic.in/ (Assam Revenue & DM Dept). e-Stamp via Stock Holding Corporation (SHCIL) for amounts above ₹500.
What is the registration fee in Assam?
8.5%. Separate from stamp duty under Registration Act 1908.
Are there exemptions for tribal/SC-ST/agricultural land?
Sixth Schedule autonomous areas (Bodoland, Karbi Anglong, Dima Hasao) follow separate Council acts, typically 50% rebate. Tea-estate transfers attract separate plantation cess.
When were Assam stamp duty rates last revised?
Last revised in 2024. High reg fee dates to 1969 amendment that bundled separate fees into registration head. Female rebate of 3.25% is one of largest in India.
Can NRI buyers claim concessions in Assam?
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%.
Other states
MaharashtraKarnatakaDelhiUttar PradeshTamil NaduTelanganaGujaratHaryanaWest BengalKeralaRajasthanMadhya PradeshPunjabAndhra PradeshChhattisgarhJharkhandOdishaBiharGoaHimachal PradeshUttarakhand