Stamp Duty on Property 2025-26 — State-wise Rates & Tax Benefits | Taxclue

Stamp Duty on Property in India (2025-26)

Updated: 3 June 2026

Quick answer: Stamp duty and registration charges are state government levies on property transactions. Typical stamp duty ranges from 5–8% of property value (varies by state). Registration charge is typically 1% (often capped at ₹30,000–₹1,00,000). Women buyers get a 1–2% rebate in most states. Gift deed stamp duty: 2–5% (lower for blood relatives in many states). Documents needed: sale deed, identity proof, and TDS challan under Section 194IA if property value exceeds ₹50L. Tax benefit: stamp duty + registration charges are deductible under Section 80C (old regime only, in the year of payment, within ₹1.5L limit).

6–9% Stamp duty + registration together add up to roughly 6–9% of property value — rates are state-specific and vary for men vs women buyers.

State-wise Stamp Duty Rates (2025-26)

Rates shown are for urban residential property. Rural rates, commercial property, and special categories may differ. Always verify with your state's registration department.

State	Men Buyer	Women Buyer	Registration Charge	Notes
Delhi	6%	4%	1% (max ₹1,00,000)	MCD surcharge may apply
Maharashtra	6% + 1% metro cess	6% + 1% metro cess	1% (max ₹30,000)	5% outside municipal limits; no gender rebate in Maharashtra
Karnataka	5.6%	5.6%	1%	Includes 0.5% surcharge; BBMP guidance value applies
Uttar Pradesh	7%	6%	1% (max ₹20,000)	1% rebate for women; circle rate applicable
Tamil Nadu	7%	7%	1% (max ₹4,000)	No gender rebate; guideline value used
Telangana	4%	4%	0.5% (max ₹20,000)	+ 1.5% transfer duty; no gender difference

Tax Benefits on Stamp Duty & Registration

Stamp duty and registration charges can be claimed as a deduction under the Income Tax Act, subject to the following conditions:

Provision	Section	Limit	Regime	Condition
Stamp duty deduction	Section 80C	₹1,50,000 (combined)	Old regime only	Deductible in the year of payment; property must be residential
Registration charges deduction	Section 80C	Part of ₹1,50,000 limit	Old regime only	Same year as payment; one-time benefit
Cost of acquisition	Section 48 (Capital Gains)	Actual amount paid	Both regimes	Included in cost of acquisition when computing capital gains on sale
TDS on purchase >₹50L	Section 194IA	1% TDS on purchase price	Both regimes	Buyer deducts 1% TDS and deposits via Form 26QB

Frequently Asked Questions

What is stamp duty on property purchase?

Stamp duty is a state government tax levied on the transfer of immovable property. It is paid at the time of registering the sale deed and is calculated as a percentage of the property's market value or circle rate (whichever is higher). It legally validates the property transaction.

How is stamp duty calculated?

Stamp duty = Applicable rate × Higher of (market value or circle/guidance value). For example, if the property value is ₹80L and the state rate is 6%, stamp duty = ₹4.8L. Registration charges (usually 1%) are levied separately. Some states also charge a surcharge or local body tax on top of stamp duty.

Can I claim stamp duty in Section 80C?

Yes. Stamp duty and registration charges paid for a residential property are deductible under Section 80C in the year of payment, subject to the overall ₹1.5L limit. This benefit is available only under the old tax regime and only for individuals/HUFs. It is a one-time deduction and not available in the new tax regime.

What is the stamp duty on a gift deed?

Stamp duty on gift deeds varies by state: typically 2–5% of market value. Many states offer a concession for gifts between blood relatives (e.g., Maharashtra charges only ₹200 for gifts to close family; Delhi charges 4% for men and 2% for women). Check your state's stamp act for exact rates applicable to relatives.

Circle rate vs market value — which applies for stamp duty?

Stamp duty is calculated on the higher of the circle rate (government-notified ready reckoner value) or the actual transaction/market value. If you buy a property at ₹70L but the circle rate is ₹80L, stamp duty is calculated on ₹80L. From FY 2021-22, if the difference is up to 10%, no income tax adjustment is required under Section 43CA/50C.

Stamp Duty Property Near You

Expert CA/CS assistance for stamp duty property across India. Click your city for local details.

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