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Guide · Business & MSME

Property Registration Charges — Stamp Duty & the 80C Benefit

What you pay to register a property — stamp duty by state, the registration fee and GST — and how to claim stamp duty and registration charges as a Section 80C deduction under the old regime.

Written by
TaxClue Income-Tax Desk
Updated
18 August 2026
Reading time
5 min
Questions
15 answered
  • Updated August 2026
  • CA Reviewed
  • Buyer's Tax Guide
Quick Answer

Registering a property has two core costs: stamp duty (a state levy, typically 4-7% of value, often lower for women buyers) and a registration fee (usually about 1%, capped in many states). On an under-construction property, GST at 5% (1% for affordable housing) is charged on top. On the income-tax side, stamp duty and registration charges are deductible under Section 80C (within the Rs 1.5 lakh cap) — but only under the old regime, for a residential house, in the year of payment.

Stamp duty is a STATE tax — rates differ everywhere

Stamp duty and registration fees are levied by each state government, so the rate, women/joint-owner concessions and fee caps change from state to state. The figures below are indicative for 2025-26; always confirm the current rate with the relevant state sub-registrar before you register.

State-wise

Stamp Duty & Registration Fee by State (2025-26)

Indicative rates for residential property. Many states charge a lower rate when the property is registered in a woman's name. Stamp duty is levied on the higher of the agreement value or the government circle / ready-reckoner rate.

State / CityStamp Duty (Male)Stamp Duty (Female)Registration Fee
Delhi6%4%1%
Mumbai / Maharashtra6% / 5%5% / 4%1% (cap ~Rs 30,000)
Haryana7%5%up to Rs 50,000
Bangalore / Karnataka5.6%5.6%1%
Uttar Pradesh7%7% (Rs 10k rebate)1%
Punjab7%5%1%
Rajasthan6%5%1%

Indicative rates for 2025-26; states revise them periodically and add surcharges/cess. Confirm with the state sub-registrar before registration.

Worked example

How Property Registration Charges Are Calculated

Total outgo at registration = stamp duty + registration fee (+ GST only for under-construction). Stamp duty is charged on whichever is higher — the sale value or the circle rate. Here is a Delhi flat at Rs 80 lakh.

Male buyer — 6% stamp duty

Property / circle valueRs 80,00,000
Stamp duty @ 6%Rs 4,80,000
Registration fee @ 1%Rs 80,000
Total chargesRs 5,60,000

Female buyer — 4% stamp duty

Property / circle valueRs 80,00,000
Stamp duty @ 4%Rs 3,20,000
Registration fee @ 1%Rs 80,000
Total chargesRs 4,00,000

A woman buyer saves about Rs 1,60,000 here. If the flat is under construction, add GST at 5% (Rs 4,00,000) — taking the male-buyer grand total to roughly Rs 9,60,000. GST does not apply to ready-to-move homes that already have an occupancy certificate.

Circle rate can trigger tax under Section 56(2)(x)

If the government circle / stamp-duty value exceeds the actual purchase price by more than 10%, the excess can be taxed in the buyer's hands as income from other sources under Section 56(2)(x). Stamp duty itself is always computed on the higher of price or circle rate.

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On the purchase

GST on Property Purchase

GST applies only to under-construction property. Ready-to-move homes with an occupancy certificate, and plots of land, are outside GST. GST is charged on top of stamp duty and registration fee, and it is not eligible for the Section 80C deduction.

Property typeGST rateITC to buyer
Under-construction (regular)5%No
Affordable housing (carpet ≤60/90 sqm, value ≤Rs 45L)1%No
Ready-to-move (OC obtained)Nil—
Land / plot purchaseNil—

Affordable housing: carpet area up to 60 sqm (non-metro) / 90 sqm (metro) and value up to Rs 45 lakh. No input tax credit passes to the home buyer.

Tax benefit

Section 80C Deduction on Stamp Duty & Registration

Stamp duty and registration charges paid on a residential house qualify for deduction under Section 80C, within the overall Rs 1.5 lakh limit shared with PPF, ELSS, EPF, LIC and home-loan principal.

  • Old tax regime chosen (not the default new regime)
  • Residential house property — not commercial or a plot
  • Claimed in the financial year the payment is made
  • Property in the taxpayer's own name
  • Within the combined Rs 1.5 lakh 80C ceiling
  • Stamp duty & registration fee only — GST does not qualify
Old

Old regime — 80C available

  • Stamp duty & registration claimable under 80C
  • Home-loan principal (80C) & interest (24b) allowed
  • Full Rs 1.5 lakh 80C ceiling
  • Best when property + other deductions are high
New

New regime (default) — no 80C

  • Stamp duty / registration NOT deductible
  • Most Chapter VI-A deductions disallowed
  • Relies on lower slabs + Rs 75k standard deduction
  • 87A rebate up to Rs 12 lakh taxable income
One-time, one-year, old-regime-only

The 80C stamp-duty benefit is available only in the year of payment — it cannot be carried forward or spread across years, and it vanishes if you file under the new regime that year. Home-loan interest is separate: claim it under Section 24(b) (up to Rs 2 lakh, self-occupied).

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Sources
  1. Section 80C / 123 & 56(2)(x): incometax.gov.in
  2. Income-tax Act, 2025 (80C renumbered s.123 w.e.f. AY 2026-27)
  3. Registration Act, 1908 & state stamp-duty schedules
  4. GST on real estate: Notification 03/2019-CT(R) (5% / 1%)

Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position with the official source before you act on it.

People also ask

Property Registration Charges — Frequently Asked Questions

Short, direct answers to the 15 questions readers ask most on this topic.

Property registration charges consist of two main components: stamp duty (a state levy, typically 4-7% of the property value) and a registration fee (usually about 1%, capped in many states). For under-construction property, GST at 5% (1% for affordable housing) is charged on top. Stamp duty and registration fees are paid to the state government at the time of registering the sale deed with the sub-registrar.

Stamp duty is set by each state and generally ranges from 4% to 7% of the property value. For example, Delhi charges 6% for men and 4% for women, Haryana 7%/5%, Karnataka around 5.6%, and Uttar Pradesh 7%. It is levied on whichever is higher — the agreement value or the government circle / ready-reckoner rate. Confirm the exact current rate with the state sub-registrar before registration.

The registration fee is a separate state charge for recording the sale deed, usually about 1% of the property value. Several states cap it — for instance Maharashtra caps it at around Rs 30,000 and Haryana at up to Rs 50,000. It is payable in addition to stamp duty at the time of registration.

In most states, yes. Many states offer a concession of 1-2% when a property is registered in a woman's name — for example Delhi charges 4% for women vs 6% for men, and Haryana 5% vs 7%. However, some states such as Karnataka apply the same rate to all buyers, and Uttar Pradesh gives only a small fixed rebate. The concession usually applies to residential property. Verify with the state sub-registrar.

Stamp duty is calculated on whichever is higher — the actual sale agreement value or the government circle / ready-reckoner rate (also called guidance value in some states). If you buy for Rs 60 lakh but the circle rate is Rs 75 lakh, stamp duty is charged on Rs 75 lakh. There is also an income-tax angle: under Section 56(2)(x), if the stamp-duty value exceeds the price by more than 10%, the buyer may be taxed on the difference as income from other sources.

GST is not charged on the registration act itself, but it applies to the purchase of under-construction property: 5% for regular homes and 1% for affordable housing, charged over and above stamp duty and registration fee. Ready-to-move properties with an occupancy certificate, and plots of land, are outside GST. No input tax credit passes to the home buyer.

For the concessional 1% GST rate, the residential unit must have a carpet area up to 60 sq m in non-metro cities or up to 90 sq m in metro cities, and the value must not exceed Rs 45 lakh. Units above these limits attract the regular 5% GST. In both cases the builder does not pass input tax credit to the buyer.

No. GST does not apply to a ready-to-move flat where the builder has already received the occupancy certificate (completion certificate) before the sale. GST applies only while the property is under construction. Buying a completed home therefore avoids the 5% GST, though stamp duty and registration fee are still payable.

Yes. Stamp duty and registration charges paid on the purchase of a residential house are eligible for deduction under Section 80C, within the overall Rs 1.5 lakh limit. The deduction is available only under the old tax regime, only for residential property (not commercial or a plot), and only in the financial year in which the payment is made. It cannot be carried forward.

No. Like most Section 80C deductions, the stamp duty and registration charge benefit is available only under the old tax regime. If you opt for the default new regime in the year of purchase, you cannot claim it. Since the new regime relies on lower slab rates and a higher standard deduction instead, compare both regimes before deciding.

Yes. In a jointly owned property, each co-owner who has actually paid stamp duty and registration charges can claim a deduction under Section 80C in proportion to their share, subject to each person's own Rs 1.5 lakh 80C ceiling. Both owners must be on the old regime and have contributed to the payment.

No. Only stamp duty and the registration fee qualify under Section 80C. GST paid on an under-construction property is not deductible under 80C or any other section for a home buyer, and no input tax credit is available. Keep the stamp duty and registration receipts separately for your ITR proof.

The 80C benefit is intended for stamp duty and registration on the purchase of a new residential house in the year of payment. Property received purely by gift or inheritance usually involves little or no stamp duty (often a nominal fixed amount), so there is generally nothing substantial to claim. For a resale purchase where you pay full stamp duty, the deduction can apply subject to the residential-house and old-regime conditions — confirm your specific case with a tax adviser.

It varies by state. Gift deeds attract stamp duty in most states, though often at a lower or nominal rate for close blood relatives (for example Rs 1,000 in Delhi for gifts to specified relatives). Inheritance through a will or succession typically does not attract stamp duty, though a small registration fee may apply. Always check the state-specific rule, as they differ widely.

The Section 80C benefit on stamp duty and registration is linked to holding the residential property. As with home-loan principal under 80C, if you transfer or sell the house within five years of the end of the financial year of purchase, the deduction earlier claimed is reversed and added back to your income in the year of sale.