{"id":1088719,"date":"2026-07-10T15:32:31","date_gmt":"2026-07-10T10:02:31","guid":{"rendered":"https:\/\/www.squareyards.com\/blog\/?p=1088719"},"modified":"2026-07-10T15:32:31","modified_gmt":"2026-07-10T10:02:31","slug":"stamp-duty-and-registration-charges-guide","status":"publish","type":"post","link":"https:\/\/www.squareyards.com\/blog\/stamp-duty-and-registration-charges-guide","title":{"rendered":"Stamp Duty and Registration Charges in India: State-Wise Guide 2026"},"content":{"rendered":"

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What stamp duty and registration charges actually are and why they matter<\/h2>\n

Stamp duty is a state government tax that makes a property sale deed legally valid and admissible as evidence in a court of law. Without payment of stamp duty, the sale deed cannot be registered and the transfer of ownership is not legally recognised. It is not optional, not negotiable, and not refundable once registration is complete (though it can be partially refunded if a transaction is cancelled before registration, within the window specified by each state’s rules).<\/p>\n

Registration charges are the fees paid to the Sub-Registrar’s office for the act of recording the sale deed in the government’s official land records. Registration creates a public record of the ownership transfer, protects the buyer against future third-party claims on the property, and is the event from which property ownership is legally counted.<\/p>\n

The calculation base for both is the same: the higher of the actual sale price or the government’s circle rate (called Ready Reckoner Rate in Maharashtra, Guidance Value in Karnataka, Basic Value in Tamil Nadu, Circle Rate in Delhi and UP). If a property transacts below the circle rate, both stamp duty and registration are calculated on the circle rate, not the transaction price.<\/p>\n

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The circle rate trap.<\/strong> Buying a resale flat below the circle rate saves nothing on the purchase price. The stamp duty and registration are still charged on the circle rate value. Buying a flat at Rs 70 lakh when the circle rate is Rs 80 lakh means paying stamp duty on Rs 80 lakh, not Rs 70 lakh. Plan accordingly.<\/p>\n<\/div>\n

State-wise stamp duty and registration charges 2026<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
State<\/th>\nStamp duty (men)<\/th>\nStamp duty (women)<\/th>\nRegistration charges<\/th>\nOn Rs 1 crore flat (male)<\/th>\n<\/tr>\n<\/thead>\n
Maharashtra<\/td>\n5%<\/td>\n4%<\/td>\n1% (rural max Rs 30,000)<\/td>\nRs 6 lakh total<\/td>\n<\/tr>\n
Delhi<\/td>\n6%<\/td>\n4%<\/td>\n1%<\/td>\nRs 7 lakh total<\/td>\n<\/tr>\n
Karnataka<\/td>\n5%<\/td>\n5%<\/td>\n1% (max Rs 15,000)<\/td>\nRs 5.15 lakh total<\/td>\n<\/tr>\n
Tamil Nadu<\/td>\n7%<\/td>\n7%<\/td>\n1%<\/td>\nRs 8 lakh total<\/td>\n<\/tr>\n
Uttar Pradesh<\/td>\n7%<\/td>\n6%<\/td>\n1%<\/td>\nRs 8 lakh total<\/td>\n<\/tr>\n
Telangana<\/td>\n4%<\/td>\n4%<\/td>\n0.5% (max Rs 20,000)<\/td>\nRs 4.2 lakh total<\/td>\n<\/tr>\n
Gujarat<\/td>\n4.9%<\/td>\n4.9%<\/td>\n1%<\/td>\nRs 5.9 lakh total<\/td>\n<\/tr>\n
Rajasthan<\/td>\n5%<\/td>\n4%<\/td>\n1%<\/td>\nRs 6 lakh total<\/td>\n<\/tr>\n
West Bengal<\/td>\n5%<\/td>\n5%<\/td>\n1%<\/td>\nRs 6 lakh total<\/td>\n<\/tr>\n
Haryana<\/td>\n7%<\/td>\n5%<\/td>\n1%<\/td>\nRs 8 lakh total<\/td>\n<\/tr>\n
Madhya Pradesh<\/td>\n7.5%<\/td>\n7.5%<\/td>\n1%<\/td>\nRs 8.5 lakh total<\/td>\n<\/tr>\n
Kerala<\/td>\n8%<\/td>\n8%<\/td>\n2%<\/td>\nRs 10 lakh total<\/td>\n<\/tr>\n
Andhra Pradesh<\/td>\n5%<\/td>\n5%<\/td>\n1%<\/td>\nRs 6 lakh total<\/td>\n<\/tr>\n
Punjab<\/td>\n7%<\/td>\n5%<\/td>\n1%<\/td>\nRs 8 lakh total<\/td>\n<\/tr>\n
Bihar<\/td>\n6%<\/td>\n5.7%<\/td>\n2%<\/td>\nRs 8 lakh total<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Note: These rates are indicative for 2026. State governments revise rates annually, sometimes mid-year. Always verify on your state’s official IGR or Stamps and Registration department portal before your registration appointment.<\/p>\n

Property registration charges in Bangalore and Karnataka: what buyers need to know<\/h2>\n

Karnataka has a cap on registration charges that many buyers overlook: the registration fee is capped at Rs 15,000 regardless of the property value. On a Rs 1 crore flat in Bengaluru, the buyer pays Rs 50,000 in stamp duty (5 percent) plus Rs 15,000 in registration, not Rs 1 lakh. This cap makes Karnataka significantly cheaper to register than Maharashtra or Delhi for high-value properties.<\/p>\n

How to calculate property registration charges in Bangalore: navigate to kaveri.karnataka.gov.in. Select ‘Duty and Fees Calculation’. Enter the district (Bengaluru Urban or Bengaluru Rural), the property type (residential apartment), and the property value. The calculator returns the stamp duty and capped registration charge. The Guidance Value for specific localities can also be looked up on the same portal.<\/p>\n

One Karnataka-specific note: properties within the BBMP limits (Bruhat Bengaluru Mahanagara Palike) attract a 1 percent BBMP cess in addition to stamp duty. This applies to most urban Bengaluru properties. On a Rs 1 crore flat, BBMP cess adds Rs 1 lakh, taking the effective stamp duty to 6 percent. Confirm whether your property is within BBMP limits before calculating.<\/p>\n

Stamp duty in Delhi: the 6 percent and 4 percent rules<\/h2>\n

Delhi’s stamp duty is 6 percent for male buyers and 4 percent for female buyers on residential property. Registration charges are 1 percent with no cap. On a Rs 1 crore flat in Delhi: a male buyer pays Rs 6 lakh in stamp duty plus Rs 1 lakh in registration (Rs 7 lakh total). A female buyer pays Rs 4 lakh in stamp duty plus Rs 1 lakh in registration (Rs 5 lakh total). Joint ownership where the woman is the first applicant typically qualifies for the female rate.<\/p>\n

Delhi stamp duty is paid on the higher of the circle rate or the sale price. Delhi divides the city into zones A through H for circle rate purposes. Zone A (Lutyens Delhi, Golf Links) has the highest circle rates. Zone H (peripheral areas) has the lowest. For any specific address in Delhi, the applicable circle rate can be checked at revenue.delhi.gov.in under the Circle Rate section.<\/p>\n

Stamp duty in Mumbai: the Maharashtra 5 percent standard<\/h2>\n

Mumbai falls under Maharashtra’s stamp duty framework: 5 percent for male buyers, 4 percent for women. Registration is 1 percent, capped at Rs 30,000 for properties in rural or taluka areas (this cap does not apply to most urban Mumbai transactions). On a Rs 1 crore flat in Mumbai, a male buyer pays Rs 5 lakh stamp duty plus Rs 1 lakh registration (Rs 6 lakh total). A female buyer pays Rs 4 lakh plus Rs 1 lakh (Rs 5 lakh total).<\/p>\n

Maharashtra stamp duty is paid using the igrmaharashtra.gov.in portal. Buyers can use the Ready Reckoner calculator to find the minimum stamp duty base for any property by entering the district, taluka, and property type. For flats in high-rise buildings, the calculation uses the ready reckoner rate per sq ft multiplied by the super built-up area in most cases, not the carpet area.<\/p>\n

Gift deed registration charges: when family transfers are not free<\/h2>\n

A common misconception is that transferring property to a family member via gift deed is either free or very low-cost. The reality is state-dependent.<\/p>\n

    \n
  • Maharashtra:<\/strong> Gift deed to immediate blood relatives (spouse, children, siblings, grandchildren) attracts a concessional stamp duty of Rs 200 (flat amount, not percentage). Registration is still 1 percent of the property value. On a Rs 1 crore property gifted to a son, the total cost is Rs 200 stamp duty plus Rs 1 lakh registration = Rs 1,00,200.<\/li>\n
  • Karnataka:<\/strong> Gift deed to blood relatives attracts 2 percent stamp duty (not the flat Rs 200 rate) plus a capped registration of Rs 15,000. On a Rs 1 crore property, gift deed stamp duty in Karnataka is Rs 2 lakh plus Rs 15,000 registration.<\/li>\n
  • Delhi:<\/strong> Gift deed to blood relatives: 2 percent stamp duty plus 1 percent registration. On a Rs 1 crore property, total cost is Rs 3 lakh.<\/li>\n
  • Tamil Nadu:<\/strong> Gift deed to blood relatives: 1 percent stamp duty, capped at Rs 25,000, plus 1 percent registration. On a Rs 1 crore property, total cost is Rs 25,000 plus Rs 1 lakh = Rs 1,25,000.<\/li>\n<\/ul>\n

    Gift deeds to non-relatives are taxed at the full stamp duty rate in all states. Also note: the recipient of a gift deed does not pay gift tax in India (gifts from specified relatives are exempt under Section 56(2) of the Income Tax Act), but the property must be declared in the ITR and any future sale will attract capital gains tax with the acquisition cost and date tracking back to the original purchase by the donor.<\/p>\n

    How to calculate stamp duty and registration charges: the four-step method<\/h2>\n
      \n
    1. Find the circle rate for the property location.<\/strong> Use the state revenue portal: igrmaharashtra.gov.in (Maharashtra), kaveri.karnataka.gov.in (Karnataka), revenue.delhi.gov.in (Delhi), igrsup.gov.in (UP), tnreginet.gov.in (Tamil Nadu).<\/li>\n
    2. Determine the registration value.<\/strong> Take the higher of the actual sale price and the circle rate. This is the base on which both stamp duty and registration are calculated.<\/li>\n
    3. Apply the stamp duty percentage.<\/strong> Use the state rate for your gender and property type from the table above.<\/li>\n
    4. Add registration charges.<\/strong> Typically 1 percent of the registration value, subject to state caps.<\/li>\n<\/ol>\n

      Worked example for Bengaluru (male buyer): Rs 90 lakh flat, Guidance Value Rs 75 lakh, registration value = Rs 90 lakh. Stamp duty: 5 percent of Rs 90 lakh = Rs 4.5 lakh. BBMP cess (1 percent within BBMP limits): Rs 90,000. Registration: capped at Rs 15,000. Total: Rs 5.415 lakh.<\/p>\n

      The Bengaluru buyer who avoided Rs 3.5 lakh in unnecessary stamp duty<\/h2>\n

      This is the conversation that happens most often with buyers in Karnataka who do not know about the registration cap or the BBMP cess distinction.<\/p>\n

      He was 38, a senior engineering manager in Whitefield, buying a resale 3 BHK in Marathahalli for Rs 95 lakh. He had budgeted Rs 9.5 lakh for stamp duty plus registration, assuming 10 percent total (a rough thumb rule he had read somewhere). The Square Yards advisor ran the actual Karnataka calculation: 5 percent stamp duty on Rs 95 lakh = Rs 4.75 lakh. BBMP cess: 1 percent = Rs 95,000. Registration: capped at Rs 15,000. Total: Rs 5.715 lakh, not Rs 9.5 lakh. He had over-budgeted by Rs 3.785 lakh.<\/p>\n

      That freed Rs 3.785 lakh that went toward a higher-quality modular kitchen and two weeks of full-home interior work instead of sitting in a fixed deposit waiting for a registration appointment that never cost what he expected.<\/p>\n

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      “I had budgeted 10 percent of the flat price for stamp duty and registration because that was what someone in my office told me. The actual Karnataka figure including the BBMP cess was 6 percent. The registration cap at Rs 15,000 was the number that surprised me most. Rs 3.8 lakh went into the kitchen instead of a government account. The actual calculation took the advisor three minutes on the Kaveri portal.”<\/p>\n