Stamp Duty Rates in India 2026 — State-Wise
Stamp duty on property in India is a state subject — rates range from under 4% to over 9% depending on where you buy, who buys (many states charge women less), and in some states the property value slab. Every rate below links to a full state guide with worked examples, concessions, and gift-deed and rent-agreement rules.
| State / UT | Stamp duty (men) | Women | Registration |
|---|---|---|---|
| Andhra Pradesh | 5% | same | 1% registration + a 1.5% municipal transfer duty collected alongside |
| Assam | 6% | 5% | ~8.5% on properties above ₹5 lakh — India's highest — per most guides; one 2026 source reports 8.75% reg with 8.25% uniform stamp. Official PDFs are not machine-readable; treat as indicative. |
| Bihar | 6.3% | 5.7% | Base 2%; gender-linked: 2.1% male buyer (from a woman), 1.9% female buyer (from a man) |
| Chandigarh | 6% | same | 1% of property value, no cap reported |
| Chhattisgarh | 5% | 4% | 4%; from FY 2026-27 women get a 50% registration-fee reduction (effective ~2%) |
| Delhi | 6% | 4% | 1% of the higher of sale value or circle rate + ₹100 pasting fee |
| Goa | 3.5%–6% (slabs) | same | 3% per Goa-focused sources (3.5% reported at top slabs); some portals list 0.5-1%, which appears to be an error |
| Gujarat | 4.9% | same | 1% for men; fully waived for sole female ownership |
| Haryana | 7% | 5% | A fixed amount per value band rather than a percentage — from ₹100 on the smallest transactions up to a maximum of ₹50,000 once the property is worth ₹90 lakh or more |
| Himachal Pradesh | 6%–8% (slabs) | 4% | 2% of property value; several sources cite a ₹25,000 cap (not consistently confirmed) |
| Jammu & Kashmir | 7% | 3% | 1.2% for sale deeds (all buyers); other deed types differ — official schedules at igr.jk.gov.in |
| Jharkhand | 4% | same | 3% for all buyers, no cap |
| Karnataka | 2%–5% (slabs) | same | 2% since 31 Aug 2025 (was 1%) |
| Kerala | 8% | same | 2% with no cap, charged on the higher of sale consideration or government fair value |
| Ladakh | 7% | 3% | 1.2% under the inherited J&K schedule; an unconfirmed 2026 revision reports 1% |
| Madhya Pradesh | 7.5% | same | 3% with no cap — one of India's highest registration fees |
| Maharashtra | 6% | 5% | 1% capped at ₹30,000 above ₹30 lakh |
| Meghalaya | 9.9% | 4.95% | 1% of property value plus small fixed deed fees; the women's half-rate reading is from the statutory schedule and needs official confirmation |
| Odisha | 5% | 4% | 2% for all buyers, no cap |
| Puducherry | 10% | 5% | 0.5% of the higher of sale value or guideline value, plus ₹100 per document page |
| Punjab | 7% | 5% | 1% capped at ₹2,00,000, plus facilitation charges of ₹1,000-₹5,000 by value band |
| Rajasthan | 6% | 5% | 1% of the higher of market or transaction value |
| Tamil Nadu | 7% | same | 4% of the higher of market or guideline value, no cap |
| Telangana | 4% | same | 0.5% in urban areas (reported min ₹5,000; cap inconsistently reported) |
| Tripura | 5% | same | 1% of property value (registration charges reportedly revised June 2025) |
| Uttar Pradesh | 7% | 6% | Flat 1% for all buyer categories |
| Uttarakhand | 5% | 3.75% | 2% capped at ₹25,000 per most 2025-26 sources |
| West Bengal | 6%–7% (slabs) | same | 1% of market value, uniform statewide |
Rates shown are the typical urban headline rates verified July 2026; several states add city-level cess or offer concessions — open the state guide for slabs, worked examples, and sources. Duty is always charged on the higher of your deal price and the state's government valuation (circle rate).
Why crossing a state line changes the bill
Stamp duty is a state levy, so the same flat at the same price is taxed differently on either side of a state border. There is no national rate to look up and no central portal to pay at — the state revenue or registration department fixes the rate, the state sub-registrar collects it, and the state decides what concessions exist.
Within a state the headline rate is rarely the whole story. Many states charge women buyers a lower rate, some by a fixed margin and some only up to a value ceiling, and a joint purchase may or may not qualify depending on how the names are entered on the deed. Several states also charge differently inside municipal limits than in a panchayat area, and some add a local body or transport cess on top of the published figure.
The instrument matters as much as the property. A sale deed, a gift deed between relatives, a release deed between co-owners, a lease and a power of attorney are all charged under different articles, and several states charge a nominal or nil duty on gifts within the family while taxing the identical transfer to an outsider at the full sale rate.
What the duty is actually charged on
Duty is not charged on the price you negotiated. It is charged on the higher of that price and the government valuation of the property — the circle rate, known as the ready reckoner rate, guidance value, jantri or DLC rate depending on the state. Agreeing a lower figure on paper therefore does not reduce the duty, and it creates an income-tax problem on both sides of the deal.
The registration fee is a separate charge on top, usually a percentage of the same value, and a few states cap it in rupee terms rather than letting it scale indefinitely. Budget for both: on a large purchase the two together are frequently the biggest single cost after the property itself, they are payable up front, and no home loan covers them.
The part the Income-tax Act gives back
Stamp duty and registration charges on a residential house are deductible under Section 80C, but the conditions are strict. The claim sits inside the overall ₹1.5 lakh 80C ceiling shared with your EPF, PPF, insurance and principal repayment, so it is often already used up. It is available only under the old tax regime. It can be claimed only in the financial year the payment was actually made, not spread over later years. And if you transfer the property within five years, the deduction is added back to your income in the year of transfer.
Whether or not you claim it under 80C, keep the receipts. Stamp duty and registration charges form part of your cost of acquisition, so they are set off against the sale price when you eventually sell and reduce the capital gain you are taxed on.