Stamp Duty Calculator India 2024-25 — All States
Calculate stamp duty and registration charges for property purchase in any Indian state. Free online stamp duty calculator for Maharashtra, Delhi, Karnataka, Tamil Nadu, UP, Gujarat and 25+ states. Includes women buyer concessions and Section 80C tax benefit.
Stamp Duty Calculator
All Indian States — FY 2024-25
₹50.00 L
Stamp Duty Breakdown
Stamp Duty
@ 7% of property value
Registration Charges
@ 1% (capped at ₹30,000)
Total Payable
Effective rate: 7.60%
₹3,80,000
₹3.80 L
Mumbai and MMR attract +1% metro cess. Registration fee capped at ₹30,000. Women buyers save 1% on stamp duty.
Stamp Duty Rate
7%
of property value
Registration Charges
₹30,000
Capped at ₹30,000
Total Outlay
₹3,80,000
Stamp duty + registration + others
Effective Rate
7.60%
Total charges ÷ property value
Stamp Duty Rates Across India (FY 2024-25)
| State | Male SD% | Female SD% | Reg% | Total (Male) |
|---|---|---|---|---|
| Maharashtraselected | 6% | 5% | 1% | 7% |
| Delhi | 6% | 4% | 1% | 7% |
| Karnataka | 2–5% | 2–5% | 1% | 3–6% |
| Tamil Nadu | 7% | 7% | 1% | 8% |
| Uttar Pradesh | 7% | 6% | 1% | 8% |
| Gujarat | 4.9% | 4.9% | 1% | 5.9% |
| Rajasthan | 6% | 5% | 1% | 7% |
| Haryana | 7% | 5% | 1% | 8% |
| Punjab | 7% | 5% | 1% | 8% |
| West Bengal | 5% | 5% | 1% | 6% |
| Andhra Pradesh | 5% | 5% | 0.5% | 7% |
| Telangana | 4% | 4% | 0.5% | 6% |
| Madhya Pradesh | 7.5% | 6.5% | 3% | 10.5% |
| Kerala | 8% | 8% | 2% | 10% |
* Stamp duty shown for residential property. Total = Male SD% + Registration + other charges. Tiered states show range. Mumbai (+1%), Bengaluru (+0.5%), Kolkata (+2%) surcharges not included. Always verify with your sub-registrar.
What is Stamp Duty?
Stamp Duty is a state government tax levied on property transactions under the Indian Stamp Act, 1899 and respective state-specific amendments. It is payable whenever a property is bought, sold, or transferred.
Rates range from 2% to 10% of the property's market value or government circle rate (Ready Reckoner Rate) — whichever is higher. You cannot understate value to reduce stamp duty.
Stamp duty must be paid before or at the time of registration. An un-stamped document is not admissible as evidence in a court of law and the property transfer is legally incomplete.
Women Buyer Concessions by State
Many states offer 1–4% stamp duty concession for women buyers to promote property ownership among women. This translates to significant savings on high-value properties.
Stamp Duty vs Registration Charges
Stamp Duty
- • Tax on the transaction document
- • Paid to state government
- • 3–10% of property value
- • Varies by state & buyer gender
Registration
- • Fee to record the transfer
- • Paid to Sub-Registrar office
- • 0.5–4% of property value
- • Often capped at a maximum
Both are mandatory for a legally valid property transfer. Non-payment can make the property transfer legally invalid and the document inadmissible in court.
Section 80C Tax Benefit on Stamp Duty
Under Section 80C of the Income Tax Act, stamp duty and registration charges paid on a residential property purchase are eligible for deduction up to ₹1.5 lakh per year.
Conditions to claim this deduction:
- ✓ Property must be for self-occupation (not rental)
- ✓ Claimed only in the year of actual payment
- ✓ Included within the overall ₹1.5 lakh 80C limit
- ✓ Available under both old and new tax regimes
- ✓ Available to joint owners proportionately
For a ₹50L property in Delhi (male buyer), stamp duty = ₹3L. You can claim ₹1.5L under 80C — saving up to ₹45,000 in income tax (30% bracket).
Frequently Asked Questions — Stamp Duty in India
When is stamp duty paid?
Stamp duty is paid before or at the time of property registration at the Sub-Registrar's office. In Maharashtra, e-stamp paper can be bought online from SHCIL before deed signing.
What value is stamp duty calculated on?
Stamp duty is calculated on the higher of (a) the actual transaction price or (b) the government's Ready Reckoner Rate / circle rate / guideline value. You cannot underreport the value to save on stamp duty.
Is stamp duty refundable if the deal falls through?
Stamp duty is generally non-refundable. Some states allow partial refund (minus deductions) if the deal is cancelled before registration, subject to a time limit and formal application.
Does stamp duty apply on resale flats?
Yes. Stamp duty applies to all property transfers — new under-construction, ready-to-move-in, and resale/secondary market. The rate is the same regardless of property age.
Are there exemptions or reduced stamp duty?
Yes. Gifts to immediate family, affordable housing schemes (PMAY), agricultural land transfers, and inheritance via will may attract reduced stamp duty or exemptions depending on the state.
What is the penalty for not paying stamp duty?
An under-stamped or un-stamped document is inadmissible in court. State governments can levy penalties of 2×–10× the shortfall amount, plus interest, for evasion or under-valuation.
Can stamp duty be paid online?
Yes. Most states offer e-stamping via SHCIL or state portals (GRAS in Maharashtra, GRIPS in Karnataka, NEFT-based in Delhi). Payment before visit to sub-registrar is mandatory in many states.
Is GST applicable on stamp duty?
No. GST is not levied on stamp duty or registration charges. However, GST at 5% (affordable housing) or 12% (other under-construction) applies separately on the sale price from the developer.
Which state has the lowest stamp duty?
Mizoram (3%), Goa (3.5%), and Sikkim (4%) have among the lowest stamp duty rates in India. Andhra Pradesh and Telangana have low base rates but add transfer duty.
What is Ready Reckoner Rate or Circle Rate?
The Ready Reckoner Rate (Maharashtra) or Circle Rate is the minimum price per sq ft set by the state government for a locality. Stamp duty is calculated on market price or this rate, whichever is higher.
Disclaimer: Stamp duty and registration rates are subject to change by state governments without prior notice. The data shown reflects best-available information for FY 2024-25 and may not capture the most recent amendments, local body surcharges, or scheme-specific concessions. Stamp duty is calculated on the higher of the actual sale price or the government's circle rate / Ready Reckoner Rate. Always verify current rates with your State Registration & Stamps Department, a licensed advocate, or a registered sub-registrar before completing any property transaction. LegalX India is not liable for any discrepancies or errors in the information provided.
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