Property Registration Charges in India — Stamp Duty Rates by State 2026

Updated: 3 June 2026 | Registration Act, 1908 | Verified against state stamp duty schedules

Property registration charges in India consist of two parts: stamp duty (typically 4–7% of property value depending on the state and buyer's gender) and registration fee (usually 1% of property value, capped in many states). On a new under-construction property, GST at 5% (1% for affordable housing) is additionally payable. Stamp duty and registration fee are eligible for Section 80C deduction up to ₹1.5L under the old tax regime.

₹5.6L

Example: Delhi property ₹80L — total registration charges
Stamp duty 6% = ₹4.8L + Registration fee 1% = ₹80K. Total government charges = ₹5.6L (male buyer). Female buyer pays ₹4L + ₹80K = ₹4.8L.

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80C deduction on stamp duty is available only under the old tax regime. If you opt for the new regime in the year of property purchase, stamp duty and registration fee paid cannot be claimed as a deduction under Section 80C.

Stamp Duty Rates by State — 2026

State / City	Stamp Duty (Male)	Stamp Duty (Female)	Stamp Duty (Joint)	Registration Fee
Delhi	6%	4%	5%	1% (max ₹50L basis)
Mumbai / Maharashtra	6% (Mumbai), 5% (rest)	5% (Mumbai), 4% (rest)	5.5% / 4.5%	1% (max ₹30,000)
Haryana	7%	5%	6%	₹50,000 (flat, urban areas)
Bangalore / Karnataka	5.6%	5.6%	5.6%	1% (max ₹1,50,000)
Uttar Pradesh	7%	7% (rebate ₹10K for women)	7%	1%
Punjab	7%	5%	6%	1%
Rajasthan	6%	5%	6%	1%

Rates as applicable in 2026. State governments may revise rates. Verify with the sub-registrar's office before registration.

How to Calculate Property Registration Charges

The total outflow at the time of property registration includes stamp duty, registration fee, and GST (only for under-construction properties). Here is a step-by-step example:

EXAMPLE — DELHI, ₹80 LAKH PROPERTY (MALE BUYER)

Step-by-step Calculation

Property value: ₹80,00,000 | Circle rate value: ₹80,00,000 (assume equal)

Stamp Duty: 6% × ₹80,00,000 = ₹4,80,000
Registration Fee: 1% × ₹80,00,000 = ₹80,000 (capped at applicable limit)
Total Registration Charges: ₹4,80,000 + ₹80,000 = ₹5,60,000

If under-construction: GST 5% × ₹80,00,000 = ₹4,00,000 additional
Grand Total (under-construction): ₹9,60,000

FEMALE BUYER SAVING — DELHI

Same Property — Female Buyer

Stamp Duty: 4% × ₹80,00,000 = ₹3,20,000
Registration Fee: ₹80,000
Total: ₹4,00,000 — saving of ₹1,60,000 vs male buyer

GST on Property Purchase

GST applies only on under-construction properties. Ready-to-move properties with an occupancy certificate are exempt from GST.

Property Type	GST Rate	ITC Available?
Under-construction (regular)	5% (no ITC to buyer)	No
Affordable housing (carpet ≤60 sqm non-metro, ≤90 sqm metro; value ≤₹45L)	1% (no ITC to buyer)	No
Ready-to-move (OC obtained)	NIL	N/A
Land / Plot purchase	NIL	N/A

Section 80C Tax Benefit on Stamp Duty

Stamp duty and registration charges paid on a new residential house property can be claimed as a deduction under Section 80C of the Income Tax Act. Key conditions:

Deduction available only under the old tax regime
Claimable in the year of payment, not spread over years
Subject to the combined Section 80C limit of ₹1,50,000
Applicable on residential property only (not commercial)
Property must be in the name of the taxpayer (or spouse/children for HUF)
GST paid on property is not eligible for 80C — only stamp duty and registration fee

Circle rate vs agreement value: If the actual sale price is lower than the government circle rate (ready reckoner rate), stamp duty is calculated on the circle rate — the higher of the two. Under Section 56(2)(x) of the Income Tax Act, if the stamp duty value exceeds the actual price by more than 10%, the buyer may be taxed on the difference as income from other sources.

Frequently Asked Questions

Can I claim stamp duty and registration charges under Section 80C?

Yes. Stamp duty paid and property registration charges paid on purchase of a residential house property are eligible for deduction under Section 80C of the Income Tax Act, up to the overall limit of ₹1,50,000. This deduction is available only under the old tax regime and only in the year in which the payment is made. The property must be a new residential property, not a commercial property. The deduction is not available for properties acquired through gift or inheritance (since no stamp duty is paid in those cases).

Is stamp duty calculated on the agreement value or circle rate — which is higher?

Stamp duty is calculated on whichever is higher — the actual sale agreement value or the government circle rate (also called ready reckoner rate or guidance value depending on the state). If you buy a property for ₹60 lakh but the circle rate is ₹75 lakh, stamp duty will be calculated on ₹75 lakh. This also has income tax implications: the difference (₹15 lakh in this example) may be taxed as income in the hands of the buyer under Section 56(2)(x) if the gap exceeds 10% of the stamp duty value.

Do female buyers always get a lower stamp duty rate?

Most states offer a concession (typically 1–2%) on stamp duty when the property is registered in the name of a woman. In Delhi, women pay 4% vs 6% for men. In Haryana, women pay 5% vs 7% for men. However, not all states offer this concession — for example, Karnataka's 5.6% rate generally applies equally. The concession also typically applies only to residential properties and may not extend to commercial properties or properties above a certain value threshold. Always verify the current rate with the sub-registrar's office of the relevant state.

Is stamp duty payable on property received as a gift or through inheritance?

Gift of property: stamp duty is applicable on gift deeds in most states, though the rate is usually lower than regular sale transactions. In Delhi, for instance, gift to blood relatives (parents, children, siblings, spouse) attracts nominal stamp duty of ₹1,000 only. Inheritance through a will or intestate succession typically does not attract stamp duty in most states, though a small registration fee may be payable. In states like Maharashtra, a nominal duty of ₹200 applies on inheritance. Always check state-specific rules as they vary significantly.

What is the GST applicable on property purchase and does it add to stamp duty?

GST on under-construction property is 5% of the property value (1% for affordable housing where the carpet area is up to 60 sq m in non-metro cities or 90 sq m in metros and value does not exceed ₹45 lakh). GST is charged in addition to stamp duty and registration charges. GST does not apply on purchase of ready-to-move properties where the builder has obtained an occupancy certificate. So for an under-construction flat in Delhi worth ₹80 lakh: stamp duty ₹4.8L (6%) + registration fee ₹0.8L (capped) + GST ₹4L (5%) = total government charges ₹9.6L approximately.

Section 80C Deductions Section 24(b) Home Loan Interest Pre-EMI Interest Deduction Income Tax Calculator Capital Gains on Property

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