Buying property in Mumbai involves two mandatory government charges — stamp duty and registration. These are not optional and they are not the same thing. Most buyers know they have to pay them but very few know the exact rates, what they apply to and how the final number gets calculated before they are sitting at the sub-registrar’s office.
This guide gives you the current rates for 2026, a clear explanation of how they are calculated and specific sections for resale flats, gift deeds, Navi Mumbai and MMRDA areas so you can budget accurately before you commit to any deal.
- What is Stamp Duty in Mumbai?
- What is Property Registration in Mumbai?
- Stamp Duty and Registration Charges in Mumbai 2026 — Current Rates
- How to Calculate Stamp Duty and Registration Charges in Mumbai
- Stamp Duty on Resale Flat in Mumbai
- Stamp Duty on Gift Deed in Mumbai
- Stamp Duty and Registration Charges in Navi Mumbai
- MMRDA Registration Fees in Mumbai
- Property Transfer Charges in Mumbai
- Documents Required for Flat Registration in Mumbai
- How to Pay stamp duty in Mumbai Online?
- Stamp Duty Refund Process in Mumbai
- What is Stamp Duty Value of Property?
- Stamp Duty by Property Type in Mumbai
- Stamp Duty Exemptions and Concessions in Mumbai
- Key Rules for Flat Registration in Mumbai
- Conclusion
What is Stamp Duty in Mumbai?
Stamp duty is a tax you pay to the Maharashtra state government when you buy or transfer property. It is charged as a percentage of the property’s market value or the agreement value, whichever is higher. Without paying stamp duty your transaction cannot be registered and you have no legal title.
What is Property Registration in Mumbai?
Registration is the process of officially recording the property transaction at the Sub-Registrar Office. This is separate from stamp duty and you pay registration charges in addition to stamp duty.
Stamp Duty and Registration Charges in Mumbai 2026 — Current Rates
|
Buyer Category |
Stamp Duty Rate |
Metro Cess |
Total Effective Rate |
|
Male buyer |
5% |
1% |
6% |
|
Female buyer |
4% |
1% |
5% |
|
Joint (male and female) |
4% |
1% |
5% |
|
Joint (both male) |
5% |
1% |
6% |
|
Gift deed (blood relatives) |
3% |
1% |
4% |
|
Property Value |
Registration Charge |
|
Up to Rs 30 lakh |
1% of agreement value |
|
Above Rs 30 lakh |
Capped at Rs 30,000 |
How to Calculate Stamp Duty and Registration Charges in Mumbai
Stamp duty is calculated on the higher of the agreement value or the ready reckoner rate. The ready reckoner rate is the Maharashtra government’s assessed market value updated every year.
|
Example — Male buyer, Rs 80 lakh flat: Stamp duty at 6% = Rs 4,80,000 Registration (capped) = Rs 30,000 Total = Rs 5,10,000 Example — Female buyer, same flat: Stamp duty at 5% = Rs 4,00,000 Registration = Rs 30,000 Total = Rs 4,30,000 Saving for female buyer = Rs 80,000 |
What is Ready Reckoner Rate in Mumbai?
The ready reckoner rate is the minimum value at which a property can be registered in Maharashtra. If your agreement value is below this rate, stamp duty is calculated on the ready reckoner rate, not the lower transaction value. This matters in older buildings where transactions happen below market value.
Stamp Duty on Resale Flat in Mumbai
Resale flat stamp duty in Mumbai follows the same rates as new property. There is no reduced rate for resale. Stamp duty is charged on the higher of the agreement value or the ready reckoner rate.
- Male buyers pay 6 percent (5 percent + 1 percent metro cess) on resale flats
- Female buyers pay 5 percent (4 percent + 1 percent metro cess)
- GST does not apply to resale flats — GST only applies to under-construction properties
- Society transfer charges are paid separately to the housing society
- Check the encumbrance certificate to confirm previous stamp duty was paid in full
Stamp Duty for Resale Flat — Specific Notes
Always check whether the previous owner paid full stamp duty at the time of their registration. A property purchased under an amnesty scheme or with inadequate stamp duty can create complications during your registration. The Maharashtra IGRS website shows the full registration history.
Stamp Duty on Gift Deed in Mumbai
A gift deed is used to transfer property from one person to another without payment. The stamp duty rate depends on the relationship between giver and receiver.
|
Relationship |
Stamp Duty |
Total with Metro Cess |
|
Blood relatives (parents, spouse, children, siblings) |
3% |
4% |
|
Non-relatives |
5% male / 4% female |
6% / 5% |
Blood relatives for gift deed purposes in Maharashtra include: husband and wife, father, mother, son, daughter, brothers and sisters, and husband’s and wife’s parents.
Stamp Duty and Registration Charges in Navi Mumbai
Navi Mumbai follows the same stamp duty rates as Mumbai but ready reckoner rates are generally lower, so the absolute payment is lower at the same percentage.
|
Buyer Category |
Stamp Duty |
Metro Cess |
Total |
|
Male buyer |
5% |
1% |
6% |
|
Female buyer |
4% |
1% |
5% |
|
Gift deed (blood relatives) |
3% |
1% |
4% |
|
Navi Mumbai 2026 note: CIDCO and NMMC revised ready reckoner rates in some Navi Mumbai sectors in early 2026. Verify the current rate for your specific location on the Maharashtra iGR website before finalising the agreement value. |
MMRDA Registration Fees in Mumbai
MMRDA (Mumbai Metropolitan Region Development Authority) area properties follow the same Maharashtra stamp duty structure. MMRDA registration fees as a search term usually refers to one of three things:
- Registration of property purchase — standard Maharashtra stamp duty and registration apply
- MMRDA development charges — separate infrastructure charges included in builder’s agreement value
- MMRDA zone ready reckoner rates — published separately on Maharashtra IGR website
If you are buying in an MMRDA project, stamp duty is calculated on the agreement value which already includes MMRDA development charges. You do not pay stamp duty separately on those charges.
Property Transfer Charges in Mumbai
Property transfer charges are levied by the housing society or developer when a property changes hands. These are separate from stamp duty and registration and are paid to the society or builder, not the government.
|
Type |
Transfer Charge |
|
Cooperative housing society |
Maharashtra government cap: Rs 25,000 |
|
Private developer |
Typically 1 to 2% of agreement value |
|
Redevelopment project |
Varies by development agreement |
Transfer charges are paid independently from stamp duty. Both are required and neither replaces the other.
Documents Required for Flat Registration in Mumbai
Property registration cannot be completed unless all mandatory documents are submitted to the Sub-Registrar’s Office. While the exact requirements may vary depending on whether you are purchasing a new, resale or gifted property, the following documents are generally required for flat registration in Mumbai:
|
Document |
Purpose |
|
Sale Agreement and Sale Deed |
The primary legal documents that record the property transaction and transfer ownership from the seller to the buyer. |
|
Stamp Duty Payment Receipt (eSBTR/Stamp Duty Challan) |
Proof that the applicable stamp duty has been paid before registration. |
|
Encumbrance Certificate (EC) |
Confirms that the property is free from legal liabilities, mortgages or other financial claims. |
|
No Objection Certificate (NOC) |
Required from the housing society, builder or relevant authority wherever applicable. |
|
Occupancy Certificate (OC) and Completion Certificate (CC) |
Applicable mainly to newly constructed properties to confirm that construction complies with approved plans and is legally fit for occupation. |
|
Property Tax Receipts |
Demonstrate that all outstanding municipal property taxes have been paid by the seller. |
|
PAN Card and Aadhaar Card |
Identity and PAN details of the buyer, seller and all co-owners are required for registration. |
|
Passport-size Photographs |
Recent photographs of all parties involved in the transaction. |
|
Power of Attorney (POA) |
Required only if the property is being purchased or sold through an authorised representative. |
|
TDS Payment Certificate (Form 26QB/16B) |
Applicable where Tax Deducted at Source (TDS) is required under the Income Tax Act, generally for property transactions above the prescribed threshold. |
|
Identity Proof of Two Witnesses |
Aadhaar Card, PAN Card or any other government-issued identity proof of the witnesses present during registration. |
Stamp Duty Charges in Other States
| State | Stamp Duty Charges |
| Maharashtra | Stamp Duty in Maharashtra |
| Goa | Stamp Duty in Goa |
| Kerala | Stamp Duty in Kerala |
| Madhya Pradesh | Stamp Duty in Madhya Pradesh |
| Jammu & Kashmir | Stamp Duty in Jammu & Kashmir |
| Noida | Stamp Duty in Noida |
| Andhra Pradesh | Stamp Duty in Andhra Pradesh |
| Chhattisgarh | Stamp Duty in Chhattisgarh |
| Bangalore | Stamp Duty in Bangalore |
| Assam | Stamp Duty in Assam |
| Jharkhand | Stamp Duty in Jharkhand |
How to Pay stamp duty in Mumbai Online?
1. Go to the official website of the Maharashtra Government Department of Registration and Stamps.
2. If you have already registered, log in using the existing credentials.
3. If you have not registered, choose the option of ‘Pay without Registration’
4. After this, you will be redirected to a different page. Select the option of ‘Citizen’ and then click on the type of transaction for proceeding.
5. Select ‘Make Payment to Register Your Document.’ Fill in all the details correctly and pay your registration and stamp duty charges.
6. Select the option of payment and keep the challan handy for the future. When you are in the process of executing the instruments, this challan will be required.
Note: You should be careful while purchasing a property because these stamp duty rates can add a lot to your budget.
Stamp Duty Refund Process in Mumbai
- A citizen can fill out the application for a stamp duty refund online.
- The required documents need to be submitted to the Collector of Stamps Office
- The collector will further handle the case of refund
- When you submit the refund application, you will get a Refund Code on the acknowledgement form which can be used for checking the status of the Stamp Duty Refund
What is Stamp Duty Value of Property?
Stamp duty value of a property is the government’s assessed value, also called the ready reckoner rate. Two things to know about this:
- Stamp duty is calculated on the higher of agreement value or stamp duty value
- Under income tax (Section 50C and 56(2)(x)), if you buy below stamp duty value by more than 10 percent, the difference is treated as taxable income
- For most regular transactions in Mumbai this does not cause a problem
- It becomes relevant for distressed sales, auction properties or below-market transactions
Stamp Duty by Property Type in Mumbai
|
Property Type |
Male Buyer |
Female Buyer |
|
New flat (under construction) |
6% |
5% |
|
Resale flat |
6% |
5% |
|
Plot or land |
6% |
5% |
|
Commercial property |
6% |
6% (no concession) |
|
Gift deed to blood relatives |
4% |
4% |
Stamp Duty Exemptions and Concessions in Mumbai
|
Category |
Concession |
|
Female buyer |
1% lower than male rate |
|
Property below Rs 30 lakh |
Reduced slab rates apply |
|
Agricultural land |
Different rate structure |
|
Government schemes (EWS and LIG) |
Concessional rates may apply |
|
Physically disabled persons |
Exemption on specific categories |
Key Rules for Flat Registration in Mumbai
|
Penalty for late stamp duty: 2 percent per month on the deficient amount, maximum 200 percent of the stamp duty due. Pay at execution, not at possession. |
Payment Methods for Stamp Duty in Maharashtra
- eSBTR through GRAS portal — gras.mahakosh.gov.in
- Franking through authorised banks
- Stamp papers from licensed vendors
- e-Challan through the government receipt accounting system
Conclusion
Stamp duty and registration in Mumbai is a significant cost that most buyers underestimate. On a Rs 1 Crore flat a male buyer pays around Rs 6 lakh in stamp duty alone before the Rs 30,000 registration charge. A female buyer on the same property saves Rs 1 lakh simply by registering in her name.
The numbers are fixed by the Maharashtra government and non-negotiable. What you can do is understand them before you sign anything, calculate the full cost correctly and make sure your agreement value is at or above the ready reckoner rate to avoid income tax complications.
Check the GRAS portal for online payment, verify the ready reckoner rate for your building on the Maharashtra IGR website before finalising the agreement value, and keep the eSBTR receipt safely until registration is complete.
Frequently Asked Questions:
1. What is the stamp duty and registration charge in Mumbai in 2026?
Stamp duty in Mumbai is 5 percent for male buyers and 4 percent for female buyers, plus 1 percent metro cess on both. The total is 6 percent for men and 5 percent for women on properties above Rs 30 lakh. Registration charges are 1 percent of the agreement value, capped at Rs 30,000 for properties above Rs 30 lakh.
2. How much is stamp duty on a flat in Mumbai?
On a flat worth Rs 1 Crore in Mumbai, a male buyer pays Rs 6,00,000 in stamp duty (6 percent including metro cess) plus Rs 30,000 registration, totalling Rs 6,30,000. A female buyer pays Rs 5,00,000 in stamp duty (5 percent) plus Rs 30,000 registration, totalling Rs 5,30,000. The saving for registering in a woman’s name is Rs 1,00,000.
3. What is the stamp duty on a resale flat in Mumbai?
Stamp duty on a resale flat in Mumbai is the same as for a new flat — 5 percent for male buyers and 4 percent for female buyers, plus 1 percent metro cess. GST does not apply to resale flats. Stamp duty is calculated on the higher of the agreement value or the ready reckoner rate. Society transfer charges are paid separately.
4. What are gift deed registration charges in Mumbai?
Gift deed stamp duty in Mumbai is 3 percent for transfers between blood relatives (parents, spouse, children, siblings), plus 1 percent metro cess making the total 4 percent. For gift deeds to non-relatives the full stamp duty rate applies. Registration charges are 1 percent capped at Rs 30,000.
5. What are stamp duty and registration charges in Navi Mumbai?
Stamp duty rates in Navi Mumbai are the same as Mumbai — 5 percent for male buyers and 4 percent for female buyers, plus 1 percent metro cess. Ready reckoner rates in Navi Mumbai are generally lower so the absolute payment is lower. Registration charges are 1 percent capped at Rs 30,000. Verify the current ready reckoner rate on the Maharashtra IGR website as some sectors were revised in early 2026.
6. What is the stamp duty value of a property?
Stamp duty value is the government’s assessed market value (ready reckoner rate). Stamp duty is calculated on whichever is higher — agreement value or stamp duty value. Under income tax rules, buying below stamp duty value by more than 10 percent makes the difference taxable in your hands. This applies to distressed or below-market purchases.
7. What are MMRDA registration fees in Mumbai?
MMRDA registration fees refer to the standard Maharashtra stamp duty and registration charges for properties in the MMRDA area — the same rates as Mumbai (5 to 6 percent stamp duty plus 1 percent registration capped at Rs 30,000). MMRDA development charges are separate infrastructure charges builders include in the agreement value. You do not pay stamp duty separately on MMRDA charges.
8. How is stamp duty calculated in Mumbai?
Stamp duty is calculated as a percentage of the higher of the agreement value or ready reckoner rate. Male buyers pay 6 percent total (5 percent + 1 percent metro cess). Female buyers pay 5 percent total (4 percent + 1 percent metro cess). Registration is an additional 1 percent capped at Rs 30,000. Visit gras.mahakosh.gov.in for the official online calculator.
9. What is the penalty for late stamp duty payment in Mumbai?
Late payment of stamp duty in Maharashtra attracts a penalty of 2 percent per month on the deficient amount, subject to a maximum penalty of 200 percent of the stamp duty due. Stamp duty must be paid at the time of executing the document, not at possession. Underpayment is equally penalised.
10. Can stamp duty be paid online in Mumbai?
Yes. Stamp duty in Maharashtra is paid online through the GRAS portal at gras.mahakosh.gov.in. Enter the property details, the system calculates stamp duty automatically and you pay via net banking or debit card. You receive an eSBTR receipt which is required at the sub-registrar office for registration.
