What is stamp duty on property purchase and how does it vary by state?

Stamp duty is a state government tax paid when registering a property. Rates vary significantly: Tamil Nadu and UP charge 7%, Maharashtra 5-6% (lower for women), Delhi 4% for women and 6% for men, Gujarat 4.9%, Telangana 4%, and Kerala 8%. Many states offer 1-2% concession for women buyers. Stamp duty is calculated on the higher of the transaction value or the circle rate (government guideline value).

Which states have the lowest property registration costs in India?

For a ₹75 Lakh property (male buyer, urban), the cheapest states for total registration costs are Telangana (4.5% — 4% stamp duty + 0.5% registration), Gujarat (5.9% — 4.9% stamp duty + 1% registration), and Andhra Pradesh (5.5% — 5% stamp duty + 0.5% registration). The most expensive states are Kerala (10% — 8% stamp duty + 2% registration) and Tamil Nadu (8% — 7% stamp duty + 1% registration). Woman buyers get additional concessions in Delhi, Haryana, Punjab, Rajasthan, UP, and Maharashtra.

Property Registration Calculator India — Stamp Duty & Registration Charges by State FY 2025-26

Q: Is TDS applicable on property purchase? What is Form 26QB?

Yes, under Section 194-IA of the Income Tax Act, TDS at 1% is applicable when the property consideration exceeds ₹50 Lakh. The buyer must deduct 1% TDS from the payment to the seller and deposit it via Form 26QB on the TRACES portal (tdscpc.gov.in) within 30 days of the month-end in which TDS was deducted. Both buyer and seller must have PAN. After depositing TDS, the buyer must issue Form 16B to the seller.

Q: What documents are required for property registration in India?

Key documents required: (1) Sale deed or agreement to sell, (2) PAN card of buyer and seller, (3) Aadhaar card of buyer and seller, (4) Property documents including previous chain of sale deeds, (5) Encumbrance certificate (last 30 years), (6) Passport-size photographs, (7) Two witnesses with valid ID proof, (8) NOC from housing society or builder (if applicable), (9) Property tax receipts, (10) Approved building plan. For home loan purchases, the bank's NOC and sanction letter are also needed.

Calculate stamp duty, registration charges, and TDS on property purchase across 15 Indian states. Compare registration costs, check buyer gender concessions, and get a step-by-step registration checklist with Form 26QB compliance. Updated for FY 2025-26.

Calculate stamp duty, registration charges, and TDS for your property purchase

Property value

₹

Transaction value or circle rate, whichever is higher

State

Stamp duty and registration rates vary by state

Area type

Urban areas typically have higher stamp duty rates

Property type

Buyer gender

Delhi, Haryana, Punjab, Rajasthan, UP, Maharashtra offer lower rates for women

First-time buyer?

Some states offer concessions for first-time home buyers

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How to Use This Calculator

Registration Cost tab

Enter the property value (transaction amount or circle rate, whichever is higher). Select the state, area type (urban or rural), and property type (residential or commercial). Use the advanced options to select buyer gender (women get stamp duty concessions in several states) and whether you are a first-time buyer. The calculator shows stamp duty, registration charges, municipal cess, and TDS (if applicable) with a complete cost breakdown.

State Comparison tab

Enter your property value to instantly see registration costs across all 15 major states, sorted cheapest to most expensive. The table shows stamp duty, registration charges, TDS, and total cost as a percentage of property value. Useful if you are comparing property in multiple cities.

Buyer Checklist tab

Enter your property value, state, and payment mode to get a personalised step-by-step registration checklist — from title verification to mutation. If TDS applies (property above ₹50 Lakh), the checklist includes Form 26QB compliance steps. Cash payment warnings are shown where relevant.

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State-wise Stamp Duty & Registration Charges — FY 2025-26

▶ Complete Stamp Duty Rate Table (15 States)

State	Male (Urban)	Female (Urban)	Male (Rural)	Female (Rural)	Registration
Maharashtra	6%	5%	5%	4%	1% (cap ₹30K)
Karnataka	5%	5%	5%	5%	1%
Delhi	6%	4%	6%	4%	1%
Tamil Nadu	7%	7%	7%	7%	1%
Uttar Pradesh	7%	6%	7%	6%	1%
Telangana	4%	4%	4%	4%	0.5%
Gujarat	4.9%	4.9%	4.9%	4.9%	1%
Rajasthan	6%	5%	6%	5%	1%
West Bengal	6%	6%	5%	5%	1%
Kerala	8%	8%	8%	8%	2%
Haryana	7%	5%	5%	3%	1%
Punjab	7%	5%	5%	3%	1%
Madhya Pradesh	7.5%	7.5%	7.5%	7.5%	1%
Andhra Pradesh	5%	5%	5%	5%	0.5%
Bihar	6%	6%	6%	6%	2%

Note: Rates are approximate and may vary by specific municipal area or property sub-type. Circle rate (guideline value) is the minimum property value for stamp duty calculation. Always verify with the local sub-registrar office before purchase.

▶ TDS on Property Purchase — Section 194-IA

Parameter	Details
Threshold	Property value > ₹50 Lakh
TDS rate	1% of total consideration
Deducted by	Buyer (from payment to seller)
Deposit via	Form 26QB on TRACES portal
Due date	Within 30 days of month-end in which TDS deducted
Certificate	Form 16B issued to seller after TDS deposit
Requirement	Both buyer and seller must have PAN

Penalty for non-compliance: Interest at 1% per month for late deduction, 1.5% per month for late deposit. Penalty up to ₹1 Lakh under Section 271H for failure to file Form 26QB.

▶ Circle Rate / Guideline Value — What You Need to Know

Circle rate (also called guideline value, ready reckoner rate, jantri rate, or collector rate) is the minimum property value set by the state government for stamp duty calculation. Even if you buy a property below the circle rate, stamp duty is calculated on the circle rate.

Maharashtra: Ready Reckoner Rate (Annual Statement of Rates)
Delhi: Circle Rate (Delhi Government notification)
Karnataka: Guidance Value (KAVERI portal)
Tamil Nadu: Guideline Value (TNREGINET)
Gujarat: Jantri Rate (eNagar portal)
UP: Circle Rate (IGRS UP portal)

If you buy a property below the circle rate, the difference is treated as income from other sources under Section 56(2)(x) of the Income Tax Act (if the difference exceeds 10% of the consideration or ₹50,000, whichever is less). This applies to the buyer.

Example

Amit — Buying a ₹75 Lakh flat in Mumbai, Maharashtra

Amit is purchasing a 2BHK flat in Thane (Mumbai Metropolitan Region) for ₹75,00,000. The property is in an urban area and Amit is a male first-time buyer.

Step 1: Stamp Duty

Property value₹75,00,000

Stamp duty rate (Mumbai, male)6%

Stamp duty amount₹4,50,000

Step 2: Registration Charges

Registration rate1%

1% of ₹75L₹75,000

Cap in Maharashtra₹30,000

Registration charges payable₹30,000 (capped)

Step 3: Municipal Cess

Metro cess (1%)₹75,000

Step 4: TDS (Section 194-IA)

Property value > ₹50L?Yes

TDS @ 1%₹75,000

Deposit viaForm 26QB within 30 days

Step 5: Total Registration Cost

Stamp duty₹4,50,000

Registration charges₹30,000

Municipal cess₹75,000

TDS (deducted from seller)₹75,000

Grand total₹6,30,000 (8.4% of property value)

Amit pays ₹6,30,000 in total registration costs. If his wife were the sole buyer, stamp duty would drop to 5% (₹3,75,000), saving ₹75,000. Registering in a woman’s name in Maharashtra saves 1% in stamp duty.

FAQ

What are the property registration charges in India? ▼

Property registration charges in India vary by state, typically ranging from 0.5% to 2% of the property value. Maharashtra charges 1% (capped at ₹30,000), Karnataka 1% (no cap), Delhi 1%, Tamil Nadu 1%, Telangana 0.5%, Kerala 2%, and Bihar 2%. Registration charges are paid at the sub-registrar office and are separate from stamp duty. These charges are non-refundable and must be paid before the property deed can be registered. Most states now accept online payment of registration fees through their IGRS (Inspector General of Registration and Stamps) portals.

What is stamp duty and how does it differ from registration charges? ▼

Stamp duty is a state government tax on the legal recognition of property transfer documents. It is the larger component, ranging from 4% to 8% of the property value depending on the state. Registration charges are a separate fee for registering the deed at the sub-registrar office, typically 0.5%-2%. Both must be paid for legal property transfer. Stamp duty is governed by the Indian Stamp Act, 1899 (or state-specific amendments), while registration is governed by the Indian Registration Act, 1908. Stamp duty is calculated on the higher of the actual transaction value or the circle rate (guideline value set by the government).

Is TDS applicable on property purchase? What is Form 26QB? ▼

Yes, under Section 194-IA of the Income Tax Act, TDS at 1% is applicable when the property consideration exceeds ₹50 Lakh. The buyer deducts 1% from the payment to the seller and deposits it via Form 26QB on the TRACES portal (tdscpc.gov.in). The deposit must be made within 30 days of the month-end in which TDS was deducted. After depositing, the buyer issues Form 16B to the seller as a TDS certificate. Both buyer and seller must have PAN. Non-compliance attracts interest (1% per month for late deduction, 1.5% per month for late deposit) and a penalty of up to ₹1 Lakh under Section 271H.

Which states offer stamp duty concession for women buyers? ▼

Several states offer 1-3% lower stamp duty for women: Delhi (4% vs 6% for men — a 2% saving), Haryana (5% vs 7% urban, 3% vs 5% rural), Punjab (5% vs 7% urban, 3% vs 5% rural), Rajasthan (5% vs 6%), UP (6% vs 7%), and Maharashtra (5% vs 6% in Mumbai). For a ₹75 Lakh property, registering in a woman’s name can save ₹75,000 to ₹2,25,000 depending on the state. In states like Karnataka, Tamil Nadu, Gujarat, and Kerala, stamp duty is the same regardless of gender.

What documents are required for property registration? ▼

Essential documents: (1) Sale deed (drafted and printed on stamp paper or e-stamp), (2) PAN card of buyer and seller, (3) Aadhaar card of buyer and seller, (4) Property documents — previous chain of sale deeds, mutation records, approved building plan, (5) Encumbrance Certificate (EC) for the last 30 years, (6) Passport-size photographs of buyer, seller, and witnesses, (7) Two witnesses with valid ID proof, (8) NOC from housing society or builder (if applicable), (9) Property tax receipts (to show no pending dues), (10) Power of Attorney (if applicable). For home loan purchases, also carry the bank’s sanction letter and NOC.

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