Stamp Duty in Lakshadweep 2026 — Calculator & Rates
Male buyer 7% · Female buyer 7% (no rebate) · Registration 1%.
Lakshadweep stamp duty — what makes this state different
Lakshadweep is a Scheduled Tribe area — over 95% of population is ST. Non-tribals cannot acquire land under the Laccadive, Minicoy & Amindivi Islands Land Revenue & Tenancy Regulation 1965. Indian Stamp Act applies but the eligible buyer pool is essentially restricted to islanders. Entry permit required for all non-residents. As of last published rate.
Schedule last rationalised 2018, reconfirmed 2021. The 2021 draft Lakshadweep Development Authority Regulation drew protests over feared dilution of land protections; it has not been notified.
Women-buyer policy
No statutory women-buyer rebate. Some islands (Minicoy/Mahl-speaking, Amindivi/Aminis) follow matrilineal custom but this is customary, not codified into stamp duty.
Tribal-area, SC/ST and agricultural-land rules
Non-ST acquisition barred under the 1965 Regulation. Coral-atoll CRZ restrictions cover almost the entire UT. Religious endowment (mosque/dargah) transfers attract ₹100 flat.
How to pay Lakshadweep stamp duty online
Lakshadweep accepts e-Stamp through SHCIL for any amount above ₹500. Generate the e-Stamp challan at Lakshadweep 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 Lakshadweep and must be registered before executing the sale deed.
Estimates only. Verified against Lakshadweep UT Administration. Always confirm the latest circle rate notification before drafting the agreement to sell.
FAQ — Lakshadweep stamp duty
What is the current stamp duty rate in Lakshadweep?
As of 2026, Lakshadweep charges 7% for male buyers and 7% (no rebate) for female buyers, plus 1% registration fee. Last revised in 2021.
Is there a women-buyer rebate in Lakshadweep?
No statutory women-buyer rebate. Some islands (Minicoy/Mahl-speaking, Amindivi/Aminis) follow matrilineal custom but this is customary, not codified into stamp duty.
How is stamp duty calculated in Lakshadweep — 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 Lakshadweep stamp duty online?
Through https://lakshadweep.gov.in/ (Lakshadweep UT Administration). e-Stamp via Stock Holding Corporation (SHCIL) for amounts above ₹500.
What is the registration fee in Lakshadweep?
1%. Separate from stamp duty under Registration Act 1908.
Are there exemptions for tribal/SC-ST/agricultural land?
Non-ST acquisition barred under the 1965 Regulation. Coral-atoll CRZ restrictions cover almost the entire UT. Religious endowment (mosque/dargah) transfers attract ₹100 flat.
When were Lakshadweep stamp duty rates last revised?
Last revised in 2021. Schedule last rationalised 2018, reconfirmed 2021. The 2021 draft Lakshadweep Development Authority Regulation drew protests over feared dilution of land protections; it has not been notified.
Can NRI buyers claim concessions in Lakshadweep?
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 PradeshChhattisgarhJharkhandOdishaBiharAssamGoaHimachal PradeshUttarakhandJammu & KashmirChandigarhPuducherryDadra & Nagar Haveli and Daman & DiuTripuraManipurMeghalayaSikkimMizoramNagalandArunachal PradeshAndaman & Nicobar IslandsLadakh