Stamp Duty in Madhya 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.
Madhya Pradesh levies stamp duty under the Indian Stamp Act, 1899. The effective rate on a sale deed is about 7.5% of guideline/consideration value (base duty plus municipal duty and upkar cess), with a registration fee of about 3%. Rates are indicative — verify on the SAMPADA portal.
Overview
Stamp duty in Madhya Pradesh is charged on property transfers based on the collector guideline value or the actual consideration, whichever is higher. The headline cost is made up of a base stamp duty plus a municipal duty and a janpad/upkar cess, which is why the effective rate is higher than the base figure.
Applicable Law and Authority
The charging law is the Indian Stamp Act, 1899 as applicable to Madhya Pradesh, with registration under the Registration Act, 1908. The Inspector General of Registration and Superintendent of Stamps, MP administers Sub-Registrar offices, and the SAMPADA portal handles valuation, e-stamping and appointments.
Stamp Duty Rates by Instrument
Indicative rates are shown below. The effective figure combines base duty and cesses; confirm current numbers on SAMPADA.
| Instrument | Effective stamp duty | Registration fee |
|---|---|---|
| Sale / conveyance deed | ~7.5% (base + municipal duty + upkar cess) | ~3% |
| Sale deed — woman buyer | Modest rebate on base (conditional) | ~3% |
| Gift deed to family member | Concessional rate | Nominal / reduced |
| Gift deed to non-family | ~7.5% (conveyance rate) | ~3% |
| Lease (by term) | Graded on rent/premium | As applicable |
| Mortgage / other | As per the Act | As applicable |
How Duty Is Computed — Worked Example
Take a house with a guideline value of ₹40,00,000 and the same sale price. Effective stamp duty at 7.5% is about ₹3,00,000, and the registration fee at 3% is ₹1,20,000 — a combined statutory cost of about ₹4,20,000. A woman buyer may get a small rebate on the base duty; confirm the current concession and ceiling.
Process and Documents
Check guideline value on SAMPADA, prepare the deed, pay stamp duty and registration fee, book a Sub-Registrar slot, and register with parties and witnesses. Typical documents: draft deed, PAN and Aadhaar, guideline-value slip, prior title deeds, khasra/khatauni or municipal records, and payment challans.
Due Dates and Penalties
Stamp the instrument before execution and register within four months (extendable by four months on fine) under the Registration Act. Under-stamping attracts penalty on impounding, and an under-stamped or unregistered compulsorily registrable document is inadmissible until regularised.