India Stamp Duty Calculator — State-wise
Calculate stamp duty and registration charges for property purchase in Maharashtra, Karnataka, Delhi, Tamil Nadu, West Bengal, and Uttar Pradesh. Includes women buyer concessions and PMAY/metro surcharge adjustments.
What is Stamp Duty on Property?
Stamp duty is a tax imposed by state governments on the legal documents used to transfer property ownership — primarily the Sale Deed. It is one of the largest transactional costs in a property purchase, often running into several lakhs of rupees. Paying stamp duty gives the sale deed its legal validity; an unstamped or insufficiently stamped document cannot be admitted as evidence in any court of law and the transaction is effectively not legally complete.
In India, both stamp duty and the related registration fee must be paid at the time of registering the property with the Sub-Registrar's office. The registration fee (typically 1% of the property value, subject to a state-specific cap) covers the cost of recording the transaction in the government's official property register under the Registration Act, 1908. Stamp duty, by contrast, is the tax on the document itself.
Stamp Duty Rates by State (2025)
| State | Residential (Men) | Residential (Women) | Commercial | Registration Fee |
|---|---|---|---|---|
| Maharashtra | 5% | 4% | 5% | 1% (max ₹30,000) |
| Karnataka | 2%–3% | 2%–3% | 2%–3% | 1% (max ₹15,000) |
| Delhi | 6% | 4% | 6% | 1% |
| Tamil Nadu | 7% | 7% | 7% | 4% (max ₹40,000 residential) |
| West Bengal | 4%–6% (slab) | 4%–6% (slab) | 4%–6% | 1% |
| Uttar Pradesh | 7% | 6% | 7% | 1% (max ₹10,000) |
Rates as of early 2025. Always verify with your state's Sub-Registrar office before completing a transaction. Urban surcharges (BBMP in Bengaluru, metro cess in Mumbai) apply additionally.
Worked Example: ₹50 Lakh Property in Maharashtra (Male Buyer)
Property value: ₹50,00,000 State: Maharashtra (Male buyer) Stamp duty rate: 5% Stamp duty: ₹50,00,000 × 5% = ₹2,50,000 Metro cess (1%): ₹50,00,000 × 1% = ₹50,000 (applies in Mumbai urban for properties > ₹50L) Registration fee: ₹50,00,000 × 1% = ₹50,000 → capped at ₹30,000 ───────────────────────────────────────── Total charges: ₹2,50,000 + ₹50,000 + ₹30,000 = ₹3,30,000 Total cost: ₹53,30,000
Karnataka's Slab-Based Stamp Duty
Karnataka uses a slab system rather than a flat rate:
| Property Value | Stamp Duty Rate |
|---|---|
| Below ₹20 lakh | 2% |
| ₹20 lakh to ₹35 lakh | 3% |
| Above ₹35 lakh | 3% + BBMP surcharge |
The BBMP surcharge (Bruhat Bengaluru Mahanagara Palike) is an additional 10% levied on the stamp duty amount for properties within Bangalore's urban limits. So a property in Bangalore costing ₹60 lakh would attract ₹1,80,000 stamp duty (3%) plus ₹18,000 BBMP surcharge (10% of ₹1,80,000), for a total of ₹1,98,000 — just in stamp duty.
West Bengal's Tiered Stamp Duty
| Property Value | Stamp Duty Rate |
|---|---|
| Up to ₹40 lakh | 4% |
| ₹40 lakh to ₹1 crore | 5% |
| Above ₹1 crore | 6% |
Women Buyer Concessions
Several states offer reduced stamp duty when property is registered in a woman's name, as a policy measure to promote women's property rights:
- Delhi: Women pay 4% vs 6% for men — a 2% saving. On a ₹1 crore property, this is ₹2,00,000 in savings.
- Maharashtra: Women pay 4% vs 5% for residential properties — 1% concession.
- Uttar Pradesh: Women pay 6% vs 7% — 1% concession with ₹10,000 cap on registration.
For joint purchases (e.g., husband and wife), most states apply either the male rate or an average. Check with your sub-registrar office for the current rule.
PMAY Concessions
Under the Pradhan Mantri Awas Yojana (PMAY) — the government's "Housing for All" scheme — some states offer stamp duty concessions for eligible beneficiaries purchasing affordable housing. In Maharashtra, for instance, female first-time buyers under PMAY may receive an additional 1% reduction. Eligibility depends on income category (EWS, LIG, MIG), property size limits, and whether the applicant has previously owned a pucca house.
PMAY concessions are applied at the discretion of state governments and sub-registrar offices. Always confirm eligibility before assuming the concession will be granted.
Ready Reckoner Rates — What They Mean
Every state publishes a Ready Reckoner Rate (also called Circle Rate or Guidance Value) — a locality-wise minimum valuation floor for property. Stamp duty and registration are always calculated on the higher of the actual transaction price or the Ready Reckoner Rate. If you purchase a flat for ₹40 lakh in an area where the Ready Reckoner Rate implies a value of ₹50 lakh, you must pay stamp duty on ₹50 lakh.
Ready Reckoner Rates are updated annually (Maharashtra updates on April 1, most other states update at the start of the financial year). You can check current rates on your state's stamp duty department website or at the Sub-Registrar's office.
How to Pay Stamp Duty in India
There are three main methods:
- e-Stamping (most common): The Government of India authorized SHCIL (Stock Holding Corporation of India Ltd) as the Central Record Keeping Agency for e-stamps. You apply online or through SHCIL-authorized collection centers, pay the stamp duty, and receive an e-stamp certificate with a unique Certificate Reference Number (CRN) that can be verified online. This is mandatory in most states for transactions above ₹500.
- Franking: A franking machine physically imprints the stamp duty value on the document at an authorized bank or franking center. Being phased out in most states in favor of e-stamping.
- Adhesive Stamps: Physical stamps purchased from authorized vendors and affixed to the document. Only valid for very small transactions.
In all cases, the stamped document must then be presented at the Sub-Registrar's office for registration within the time prescribed by state rules (typically within 4 months of stamp purchase, though this varies).
Frequently Asked Questions
What is stamp duty and why does it vary by state in India?
Stamp duty is a tax levied by state governments on the legal recognition of property transfer documents. Because land and property are "State List" subjects under the Indian Constitution (Schedule VII, List II), each state government has full authority to set its own stamp duty rates, exemptions, and registration fee caps. This explains why rates range from as low as 2% in Karnataka (for properties under ₹20 lakh) to as high as 7% in Tamil Nadu. Additionally, urban local bodies such as BBMP in Bengaluru and the Mumbai Metropolitan Region add their own surcharges on top of state stamp duty, further increasing the effective rate for buyers in major cities.
What is the difference between stamp duty and registration fee?
Stamp duty and registration fee are two separate charges paid at the time of property registration, and they serve different legal purposes. Stamp duty is the tax on the instrument (the sale deed document itself) — it is paid to the state government and is what gives the document legal validity. The registration fee, on the other hand, is the charge for recording the transaction in the government's official property register under the Registration Act, 1908. Without registration, the transaction is not legally complete and cannot be used as evidence in court. Registration fees in India are typically 1% of the property value, often subject to a cap: for example, ₹30,000 in Maharashtra, ₹15,000 in Karnataka, and ₹10,000 in Uttar Pradesh.
Do women get a concession on stamp duty in India?
Yes, several Indian states offer concessions on stamp duty when a property is purchased in a woman's name, as a policy measure to encourage women's property ownership. In Delhi, women pay 4% stamp duty versus 6% for men — a significant 2% saving. In Uttar Pradesh, women pay 6% versus 7% for men. In Maharashtra, residential properties purchased by women attract 4% stamp duty versus 5% for men. Some states like Rajasthan, Punjab, and Haryana also offer concessions not covered in this calculator. The concession typically applies when the property is registered solely or primarily in the woman's name; in a joint purchase, the rate often falls between the male and female rates depending on the state's rules.
How is stamp duty paid in India — e-stamping, franking, or adhesive stamps?
India has moved primarily to e-stamping, which is the most common method in urban areas. E-stamping is managed through the Stock Holding Corporation of India Ltd (SHCIL) and its authorized collection centers, and it generates a unique Certificate Reference Number (CRN) that is recorded in a central government database. Franking is an older method where a franking machine physically imprints the stamp duty value on the document; it is still used in some states but is being phased out. Adhesive stamps (physical stamps) are only used for very low-value transactions. For most property purchases above a few lakhs, e-stamping is mandatory or strongly preferred because it is tamper-proof and leaves a digital audit trail. Your property lawyer or sub-registrar office will guide you through the specific process for your state.
What happens if you understate the property value to save stamp duty?
Understating the property value (known as "undervaluation") to reduce stamp duty is illegal and carries serious consequences. The state government maintains a "Ready Reckoner Rate" (also called Circle Rate or Guidance Value), which is the government's minimum valuation for each locality, updated annually. The stamp duty is calculated on whichever is higher — the actual transaction price or the Ready Reckoner Rate. If the registrar suspects undervaluation, they can refer the matter to the District Valuation Committee, which can revise the value upward and demand additional stamp duty plus a penalty of up to 200% of the deficit stamp duty. In cases of deliberate fraud, criminal prosecution under the Indian Penal Code and the Stamps Act is also possible. Always ensure the sale deed reflects the actual transaction value.
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