Tamil Nadu Stamp Duty Calculator 2026
Male buyer 7% · Female buyer 7% (no rebate) · Registration 4%.
Tamil Nadu stamp duty — what makes this state different
Tamil Nadu has the highest combined transaction tax in India at 11% (7% stamp + 4% registration). No women-buyer rebate. Computed on guideline value.
TN registration fee hiked from 1% to 4% in 2003, never reduced. The 2024 budget expanded TNREGINET online slot-booking to all 575 sub-registrar offices.
Women-buyer policy
No women-buyer rebate exists. A 2023 cabinet proposal to introduce 1% rebate was deferred.
Tribal-area, SC/ST and agricultural-land rules
Scheduled Tribe areas in Nilgiris and Kalrayan hills get 50% concession. Charitable trust under section 12A attracts ₹100 flat. Adi-Dravidar housing scheme transfers fully exempt.
How to pay Tamil Nadu stamp duty online
Tamil Nadu accepts e-Stamp through SHCIL for any amount above ₹500. Generate the e-Stamp challan at TNREGINET ↗.
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 Tamil Nadu and must be registered before executing the sale deed.
Estimates only. Verified against TNREGINET. Always confirm the latest circle rate notification before drafting the agreement to sell.
FAQ — Tamil Nadu stamp duty
What is the current stamp duty rate in Tamil Nadu?
As of 2026, Tamil Nadu charges 7% for male buyers and 7% (no rebate) for female buyers, plus 4% registration fee. Last revised in 2024.
Is there a women-buyer rebate in Tamil Nadu?
No women-buyer rebate exists. A 2023 cabinet proposal to introduce 1% rebate was deferred.
How is stamp duty calculated in Tamil Nadu — 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 Tamil Nadu stamp duty online?
Through https://tnreginet.gov.in/ (TNREGINET). e-Stamp via Stock Holding Corporation (SHCIL) for amounts above ₹500.
What is the registration fee in Tamil Nadu?
4%. Separate from stamp duty under Registration Act 1908.
Are there exemptions for tribal/SC-ST/agricultural land?
Scheduled Tribe areas in Nilgiris and Kalrayan hills get 50% concession. Charitable trust under section 12A attracts ₹100 flat. Adi-Dravidar housing scheme transfers fully exempt.
When were Tamil Nadu stamp duty rates last revised?
Last revised in 2024. TN registration fee hiked from 1% to 4% in 2003, never reduced. The 2024 budget expanded TNREGINET online slot-booking to all 575 sub-registrar offices.
Can NRI buyers claim concessions in Tamil Nadu?
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 PradeshTelanganaGujaratHaryanaWest BengalKeralaRajasthanMadhya PradeshPunjabAndhra PradeshChhattisgarhJharkhandOdishaBiharAssamGoaHimachal PradeshUttarakhand