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.
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 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.
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 / City | Stamp Duty (Male) | Stamp Duty (Female) | Registration Fee |
|---|---|---|---|
| Delhi | 6% | 4% | 1% |
| Mumbai / Maharashtra | 6% / 5% | 5% / 4% | 1% (cap ~Rs 30,000) |
| Haryana | 7% | 5% | up to Rs 50,000 |
| Bangalore / Karnataka | 5.6% | 5.6% | 1% |
| Uttar Pradesh | 7% | 7% (Rs 10k rebate) | 1% |
| Punjab | 7% | 5% | 1% |
| Rajasthan | 6% | 5% | 1% |
Indicative rates for 2025-26; states revise them periodically and add surcharges/cess. Confirm with the state sub-registrar before registration.
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
Female buyer — 4% stamp duty
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.
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.
Buying a home and want your stamp-duty, 80C and Section 24(b) benefits mapped?
Talk to a Tax Expert →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 type | GST rate | ITC 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 purchase | Nil | — |
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.
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 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 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
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).
Want every property-linked deduction claimed and your ITR filed accurately?
Get ITR Filing Help →Property Registration Charges — Frequently Asked Questions
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