Punjab Stamp Duty Calculator 2026
Male buyer 7% (5% NRI) · Female buyer 5% · Registration 1%.
Punjab stamp duty — what makes this state different
Punjab is one of few states with explicit NRI-buyer concession — NRIs pay 5% (same as women) instead of 7%. Must produce passport and PIO/OCI card.
NRI concession introduced 2019 to attract Punjabi diaspora investment. Punjab also charges 3% Social Security cess built into headline rate.
Women-buyer policy
Sole-woman 5%. Joint M-F 6% blended. NRI woman pays 5% (no further compounding).
Tribal-area, SC/ST and agricultural-land rules
Border-area villages within 10 km of international border get 50% rebate. Tribal area transfers in Pathankot under Punjab ST Reservation Act exempt.
How to pay Punjab stamp duty online
Punjab accepts e-Stamp through SHCIL for any amount above ₹500. Generate the e-Stamp challan at Punjab Revenue 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 Punjab and must be registered before executing the sale deed.
Estimates only. Verified against Punjab Revenue Dept. Always confirm the latest circle rate notification before drafting the agreement to sell.
FAQ — Punjab stamp duty
What is the current stamp duty rate in Punjab?
As of 2026, Punjab charges 7% (5% NRI) for male buyers and 5% for female buyers, plus 1% registration fee. Last revised in 2024.
Is there a women-buyer rebate in Punjab?
Sole-woman 5%. Joint M-F 6% blended. NRI woman pays 5% (no further compounding).
How is stamp duty calculated in Punjab — 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 Punjab stamp duty online?
Through https://revenue.punjab.gov.in/ (Punjab Revenue Dept). e-Stamp via Stock Holding Corporation (SHCIL) for amounts above ₹500.
What is the registration fee in Punjab?
1%. Separate from stamp duty under Registration Act 1908.
Are there exemptions for tribal/SC-ST/agricultural land?
Border-area villages within 10 km of international border get 50% rebate. Tribal area transfers in Pathankot under Punjab ST Reservation Act exempt.
When were Punjab stamp duty rates last revised?
Last revised in 2024. NRI concession introduced 2019 to attract Punjabi diaspora investment. Punjab also charges 3% Social Security cess built into headline rate.
Can NRI buyers claim concessions in Punjab?
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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