Stamp Duty in Mizoram 2026 — Calculator & Rates
Male buyer 6% · Female buyer 6% (no rebate) · Registration 1%.
Mizoram stamp duty — what makes this state different
Mizoram operates under Article 371G — outsiders cannot acquire land. Three Sixth Schedule Autonomous Councils (Chakma, Mara, Lai) have their own land regimes. Indian Stamp Act applies in narrow Aizawl municipal/notified zones; most rural land follows community/Council tenure. As of last published rate.
Mizoram became a state in 1987 with Article 371G protections. The Mizoram (Land Revenue) Act 2013 governs urban Aizawl. Stamp schedule last revised 2018, reconfirmed 2021.
Women-buyer policy
No statutory women-buyer rebate. Mizo customary inheritance is patrilineal but does not affect stamp duty.
Tribal-area, SC/ST and agricultural-land rules
ADC areas (Chakma, Mara, Lai) follow Council notifications. Community-held jhum land cannot be conveyed under Indian Stamp Act at all. Pass-system restrictions limit even inter-state Mizo transfers.
How to pay Mizoram stamp duty online
Mizoram accepts e-Stamp through SHCIL for any amount above ₹500. Generate the e-Stamp challan at Mizoram Land Revenue & Settlement ↗.
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 Mizoram and must be registered before executing the sale deed.
Estimates only. Verified against Mizoram Land Revenue & Settlement. Always confirm the latest circle rate notification before drafting the agreement to sell.
FAQ — Mizoram stamp duty
What is the current stamp duty rate in Mizoram?
As of 2026, Mizoram 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 Mizoram?
No statutory women-buyer rebate. Mizo customary inheritance is patrilineal but does not affect stamp duty.
How is stamp duty calculated in Mizoram — 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 Mizoram stamp duty online?
Through https://landrevenue.mizoram.gov.in/ (Mizoram Land Revenue & Settlement). e-Stamp via Stock Holding Corporation (SHCIL) for amounts above ₹500.
What is the registration fee in Mizoram?
1%. Separate from stamp duty under Registration Act 1908.
Are there exemptions for tribal/SC-ST/agricultural land?
ADC areas (Chakma, Mara, Lai) follow Council notifications. Community-held jhum land cannot be conveyed under Indian Stamp Act at all. Pass-system restrictions limit even inter-state Mizo transfers.
When were Mizoram stamp duty rates last revised?
Last revised in 2021. Mizoram became a state in 1987 with Article 371G protections. The Mizoram (Land Revenue) Act 2013 governs urban Aizawl. Stamp schedule last revised 2018, reconfirmed 2021.
Can NRI buyers claim concessions in Mizoram?
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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