Uttar Pradesh Stamp Duty Calculator 2026
Male buyer 7% · Female buyer 6% (rebate cap ₹10 L) · Registration 1%.
Uttar Pradesh stamp duty — what makes this state different
UP women rebate of 1% applies only to first ₹10 lakh of consideration. Above ₹10L, women pay full 7%. e-Stamp through SHCIL is mandatory.
The ₹10L rebate cap introduced 2020, reconfirmed 2024. UP digitised registration in 2018 with biometric Aadhaar verification at sub-registrar.
Women-buyer policy
Sole-woman gets 1% rebate on first ₹10L — max saving ₹10,000. Joint registrations claim rebate proportional to woman's share. Does not apply to commercial property.
Tribal-area, SC/ST and agricultural-land rules
Tribal area transfers in Sonbhadra district exempt under UP ZA & LR Act. Rural agricultural land below ₹10L attracts ₹500 flat. Gift to lineal descendants attracts 5%.
How to pay Uttar Pradesh stamp duty online
Uttar Pradesh accepts e-Stamp through SHCIL for any amount above ₹500. Generate the e-Stamp challan at IGRSUP (UP Stamp & Registration) ↗.
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 Uttar Pradesh and must be registered before executing the sale deed.
Estimates only. Verified against IGRSUP (UP Stamp & Registration). Always confirm the latest circle rate notification before drafting the agreement to sell.
FAQ — Uttar Pradesh stamp duty
What is the current stamp duty rate in Uttar Pradesh?
As of 2026, Uttar Pradesh charges 7% for male buyers and 6% (rebate cap ₹10 L) for female buyers, plus 1% registration fee. Last revised in 2024.
Is there a women-buyer rebate in Uttar Pradesh?
Sole-woman gets 1% rebate on first ₹10L — max saving ₹10,000. Joint registrations claim rebate proportional to woman's share. Does not apply to commercial property.
How is stamp duty calculated in Uttar Pradesh — 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 Uttar Pradesh stamp duty online?
Through https://igrsup.gov.in/ (IGRSUP (UP Stamp & Registration)). e-Stamp via Stock Holding Corporation (SHCIL) for amounts above ₹500.
What is the registration fee in Uttar Pradesh?
1%. Separate from stamp duty under Registration Act 1908.
Are there exemptions for tribal/SC-ST/agricultural land?
Tribal area transfers in Sonbhadra district exempt under UP ZA & LR Act. Rural agricultural land below ₹10L attracts ₹500 flat. Gift to lineal descendants attracts 5%.
When were Uttar Pradesh stamp duty rates last revised?
Last revised in 2024. The ₹10L rebate cap introduced 2020, reconfirmed 2024. UP digitised registration in 2018 with biometric Aadhaar verification at sub-registrar.
Can NRI buyers claim concessions in Uttar Pradesh?
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
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