🇮🇳India · Real Estate

Stamp Duty
India 2026

Calculate stamp duty + registration charges by state. Includes women rebates and Section 80C tax savings.

Includes 1% metro cess in municipal areas

Total Closing Costs (7.00%)

₹7.00 L
Stamp duty ₹6.00 L (6.00%) · Registration ₹1.00 L (1%)
₹6.00 L
Stamp Duty
₹1.00 L
Registration
₹45,000
Section 80C tax savings (Old Regime, 30%)

📊 Stamp Duty by State (for ₹1.00 Cr)

StateMaleFemaleRegTotal (M)
Maharashtra (Mumbai/Pune urban)6%5%1%₹7.00 L
Karnataka (Bengaluru)5%5%1%₹6.00 L
Delhi NCT6%4%1%₹7.00 L
Tamil Nadu (Chennai)7%7%1%₹8.00 L
Uttar Pradesh (Noida/Lucknow)7%6%1%₹8.00 L
Haryana (Gurgaon urban)7%5%1%₹8.00 L
Telangana (Hyderabad)7.5%7.5%0.5%₹8.00 L
Gujarat (Ahmedabad)4.9%4.9%1%₹5.90 L
Rajasthan (Jaipur)5%4%1%₹6.00 L
Punjab (Chandigarh region)7%5%1%₹8.00 L
Madhya Pradesh (Indore/Bhopal)7.5%7.5%3%₹10.50 L
West Bengal (Kolkata)6%6%1%₹7.00 L
Andhra Pradesh5%5%1%₹6.00 L
Kerala8%8%2%₹10.00 L
Bihar (Patna)6%5.7%2%₹8.00 L
Odisha (Bhubaneswar)5%4%2%₹7.00 L
Assam8.25%8.25%1%₹9.25 L
Jharkhand (Ranchi)4%4%3%₹7.00 L
Chhattisgarh (Raipur)5%4%4%₹9.00 L
Uttarakhand (Dehradun)5%3.75%2%₹7.00 L
Goa5%5%3%₹8.00 L

Indicative rates for FY 2025-26 urban/municipal areas. Always verify with the local sub-registrar before transacting.

💡

Save ₹1.00 L by registering in your wife's name (where rebate applies)

Most North/West states give 1-2% rebate on women-only or female-first joint registration. Combine that with Section 80C deduction (up to ₹1.5L of the stamp duty + registration is deductible from your taxable income under the Old Tax Regime). For a ₹1 Cr flat in Delhi, women registration saves ~₹2 lakh upfront plus another ₹45k via 80C — total ₹2.45L.

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❓ Frequently Asked Questions

What is stamp duty in India and why is it charged?

Stamp duty is a state government tax levied on the registration of property documents under the Indian Stamp Act 1899 and respective state stamp acts. It validates the legal ownership transfer and provides admissible evidence in court. Rates vary 3-8% across states. Registration fee (typically 1%) is separate and paid to the same sub-registrar office. Both must be paid before the sale deed is registered — without registration, you don't legally own the property.

Is stamp duty different for men and women in India?

Yes — most states offer a 1-2% rebate on stamp duty if the property is registered solely in a woman's name (or jointly where the female is first co-owner in some states). Examples: Delhi (4% women vs 6% men), Haryana (5% women in urban vs 7% men), Rajasthan (4% women vs 5% men), UP (1% rebate up to ₹1L on woman's name). Maharashtra has 1% rebate (5% women in Mumbai vs 6% men). Karnataka, Tamil Nadu, Telangana — no women rebate. Always check with the local sub-registrar for current rates.

How is stamp duty calculated — on agreement value or government circle rate?

Stamp duty is calculated on the HIGHER of (a) actual transaction value (sale agreement value) or (b) government-notified circle rate / ready reckoner rate / guidance value for that area. This prevents under-reporting. If you negotiate a price below circle rate, you still pay duty on circle rate — and the difference may also attract income tax under Section 56(2)(x). Check the state's circle rate portal for your locality before computing duty.

What is included in registration charges beyond stamp duty?

Registration charges (typically 1% of property value, often capped at ₹30,000-50,000 depending on state) cover the actual document recording with the sub-registrar. On top: ₹100-1,000 in document writing fees, ₹500-2,000 in scanning/copy charges, and possibly ₹500-1,500 for an advocate or document writer. For high-value properties, the 1% registration cap means total combined cost stays close to the stamp duty rate. Always factor 7-9% of property price for total closing costs in Tier-1 cities.

Can stamp duty be claimed as a tax deduction in India?

Yes — stamp duty and registration charges paid for purchasing a residential house qualify under Section 80C of the Income Tax Act, within the overall ₹1.5 lakh annual cap. Conditions: (1) Must be a self-occupied residential property (not commercial / not let-out / not under-construction beyond completion year). (2) Claim only in the financial year of payment — cannot be carried forward. (3) Old Tax Regime only — New Regime doesn't allow 80C. Many homebuyers miss this — file ITR-1/2 with Section 80C to capture it.

Why does Maharashtra (Mumbai) charge 6% stamp duty?

Maharashtra stamp duty in municipal corporation areas (Mumbai, Thane, Pune, Nagpur) is 6% (5% stamp duty + 1% local body tax/metro cess). In rural/non-municipal areas it's 5%. Women buyers get 1% rebate. Plus 1% registration. Maharashtra also briefly cut stamp duty to 2-3% during 2020-21 COVID stimulus, driving record property registrations. Mumbai contributes ~30% of all-India stamp revenue. Compare to Delhi (6% men/4% women) and Karnataka (5%).