Stamp Duty in Delhi explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
In Delhi, stamp duty is charged under the Indian Stamp Act, 1899 (as applicable to the NCT). Sale/gift deeds attract 6% for men, 4% for women and 5% for joint male-female buyers, computed on the higher of circle rate or consideration, plus a 1% registration fee. Rates are indicative — confirm on the DORIS portal.
Overview
Delhi charges stamp duty on the transfer of immovable property based on the government-notified circle rate for the locality, or the actual consideration if higher. A distinctive feature is the gender-based concession, which makes registration in a woman\'s name meaningfully cheaper.
Applicable Law and Authority
Delhi applies the Indian Stamp Act, 1899 (as in force in the NCT of Delhi) for stamp duty and the Registration Act, 1908 for registration. The Revenue Department administers Sub-Registrar offices; e-stamping is done through SHCIL, and appointments/records are managed via the DORIS portal. The Municipal Corporation collects a transfer duty component on the same instruments.
Stamp Duty Rates by Instrument
The table shows indicative rates. Note that a municipal transfer duty is often embedded in the effective rate; verify current figures on the DORIS portal before registration.
| Buyer / instrument | Stamp duty | Registration fee |
|---|---|---|
| Sale deed — male buyer | 6% of circle rate/value | 1% |
| Sale deed — female buyer | 4% of circle rate/value | 1% |
| Sale deed — joint (male + female) | 5% of circle rate/value | 1% |
| Gift deed | Same as conveyance (6%/4%/5%) | 1% |
| Lease (long term) | Graded by term on average annual rent | 1% |
| Mortgage / other instruments | As per Schedule I | As applicable |
How Duty Is Computed — Worked Example
Assume a flat with a circle-rate value of ₹80,00,000 and an actual price of ₹85,00,000. Duty is charged on the higher figure, ₹85,00,000. For a male buyer at 6%, stamp duty is ₹5,10,000; for a female buyer at 4% it is ₹3,40,000 — a saving of ₹1,70,000. Registration fee at 1% is ₹85,000. Total for a female buyer is about ₹4,25,000.
Process and Documents
Compute value using the circle-rate calculator, buy an e-stamp of the required duty through SHCIL, book a DORIS appointment, and appear before the Sub-Registrar with both parties and two witnesses. Documents commonly needed: draft deed, PAN and ID proofs, two passport photos of each party, proof of circle-rate value, prior chain of title, and No-Objection where applicable.
Due Dates and Penalties
Stamp the instrument before execution and register within four months under the Registration Act (extendable by four months on fine). Under-stamped or unregistered compulsorily registrable documents are inadmissible as evidence, and impounding attracts penalty on the deficient duty. Always retain e-stamp and payment receipts.