Calculate stamp duty and registration charges for property purchase across major Indian states - with gender-based concessions.
All immovable property transactions above ₹100 must be registered. Unregistered documents are inadmissible as evidence in court.
Maharashtra, UP, Delhi, Rajasthan offer 1–2% lower stamp duty for female buyers. Consider registering in wife's name to save ₹50,000–₹2L on a ₹1 crore property.
Stamp duty and registration fees paid for a residential house are deductible under Sec 80C (max ₹1.5L/yr) in the year of payment - old regime only.
Register within 4 months of sale agreement signing (extendable). Delay beyond this period can attract a penalty of 2–10× the original stamp duty.
Stamp duty is a state-level tax levied on the legal transfer of property in India. It is payable under the Indian Stamp Act, 1899, with each state having the authority to set its own rates through amendments. Stamp duty is typically calculated as a percentage of the property's market value or the agreement value, whichever is higher. Registration charges - usually 1% of the property value - are levied separately by the state's Sub-Registrar office. Together, stamp duty and registration fees can add 5% to 9% to the total cost of a property purchase, making them a significant transaction expense for homebuyers.
Rates vary considerably across states. Maharashtra charges 5% stamp duty (plus 1% Metro cess and 1% local body tax, making the effective rate around 6-7% in Mumbai). Karnataka charges 5% for properties above Rs 45 lakh. Tamil Nadu levies 7% stamp duty plus 4% registration fee. Delhi charges 6% for male buyers and 4% for female buyers - a concession designed to encourage women's property ownership. Some states periodically offer temporary rebates: Maharashtra reduced stamp duty to 2% during the COVID period in 2020-21 to stimulate the real estate market.
Stamp duty paid on residential property is deductible under Section 80C of the Income Tax Act, up to the overall Rs 1.5 lakh annual limit. First-time homebuyers under the PMAY (Pradhan Mantri Awas Yojana) scheme may receive additional concessions. RERA-registered projects are required to disclose the total cost including stamp duty in the allotment letter. This calculator provides indicative estimates for major states - always confirm the exact rate with your Sub-Registrar office before registration.