Stamp duty in India by state — full 2025 guide (with women-buyer concessions)

Quick answer: stamp duty + registration charges in India range from 5.9% (Gujarat) to 11% (Tamil Nadu) of property value. Most states charge 5-7% stamp duty + 1-2% registration, with women buyers getting 1-3% discount in around half of all states (Delhi, Haryana, Punjab, UP, Rajasthan, Odisha, Bihar, J&K, etc.). On a ₹1 crore home, the cash you need at registration ranges from ₹5.9 lakh to ₹11 lakh — and banks don't finance any of it.

These are the most expensive non-financeable costs in buying a home. Most first-time buyers under-budget by 5-10 lakh because they look at the EMI calculator and forget the upfront tax.

State-by-state rates (FY 2025-26)

State	Stamp duty (men)	Stamp duty (women)	Registration	Total (men)
Tamil Nadu	7%	7%	4%	11%
Kerala	8%	8%	2%	10%
Madhya Pradesh	7.5%	7.5%	3%	10.5%
Punjab	7%	5%	1%	8%
Haryana (urban)	7%	5%	1%	8%
Uttar Pradesh	7%	6%	1%	8%
Bihar	6%	5.7%	2%	8%
Himachal Pradesh	6%	4%	2%	8%
Maharashtra	6%	5%	1%	7%
Delhi	6%	4%	1%	7%
Goa	5%	5%	3%	8%
Karnataka	5%	5%	1%	6%
West Bengal	6%	6%	1%	7%
Telangana	5%	5%	0.5%	5.5%
Andhra Pradesh	5%	5%	1%	6%
Rajasthan	5%	4%	1%	6%
Chandigarh	5%	4%	1%	6%
Odisha	5%	4%	2%	7%
Chhattisgarh	5%	4%	4%	9%
Jharkhand	4%	3%	3%	7%
Uttarakhand	5%	3.75%	2%	7%
Gujarat	4.9%	4.9%	1%	5.9%
J&K	7%	3%	1.2%	8.2%
Assam	8.25%	5%	8.5%	16.75% (effective)

The women-buyer concession can save lakhs

Several states give a 1-3% lower stamp duty when the property is registered in a woman's name (or jointly with a woman). On a ₹1 crore property, that's a real saving:

• Delhi (4% vs 6%): saves ₹2 lakh
• Haryana urban (5% vs 7%): saves ₹2 lakh
• Punjab (5% vs 7%): saves ₹2 lakh
• Himachal (4% vs 6%): saves ₹2 lakh
• J&K (3% vs 7%): saves ₹4 lakh
• Rajasthan (4% vs 5%): saves ₹1 lakh
• Maharashtra (5% vs 6%): saves ₹1 lakh

Most middle-class couples register in the wife's name (or joint with wife as primary owner) just for this concession. Beyond stamp duty, joint ownership also doubles the home loan tax deductions — both spouses can claim ₹2 L of interest + ₹1.5 L of principal under their own names.

Circle rate vs market value

State governments fix a circle rate (also called “guideline value” in TN/KA, “ready reckoner rate” in MH) for every locality. Stamp duty is calculated on the higher of:

• The actual purchase agreement value, or
• The circle rate

If your purchase price is ₹80 lakh but the circle rate for that locality is ₹95 lakh, you pay stamp duty on ₹95 lakh. This catches buyers off guard in metros where prices are sometimes below the official rate.

In hot markets, the opposite happens — you pay above circle rate, and stamp duty is on what you actually paid. Always check the circle rate at the sub-registrar's office before signing the agreement.

What stamp duty actually pays for

The stamp duty is essentially a tax on registering the property in your name with the state government. It funds:

• Maintenance of land records
• Infrastructure development
• General state revenue

Registration charge is a separate fee (usually 1%) for the actual process of recording the transaction in the land registry — fees for the sub-registrar, document handling, search records.

Some states have a 2% “local body tax” added (Maharashtra, Delhi). The calculator includes this in the listed rate.

Stamp duty is deductible under Section 80C

Stamp duty + registration charges paid on the purchase of a self-occupied house are deductible under Section 80C in the year of payment, capped at the overall ₹1.5 lakh limit. This is one of the few one-time deductions in Indian tax — claim it on your ITR.

The deduction is only available in the old tax regime. If you're under the new regime, you don't get this benefit.

Common mistakes that cost lakhs

1. Not budgeting for stamp duty. Buyers fixate on the EMI; the upfront tax catches them on registration day.
2. Not registering in the wife's name in a state with a concession. Free ₹1-2 L lost.
3. Paying brokers' “stamp duty” that's actually under-the-table cash to inflate property records. Illegal and traceable.
4. Buying in a higher-stamp-duty state when other factors are equal. A ₹1 crore property in Bengaluru (KA, 6%) costs ₹5 lakh less in taxes than the same ₹1 crore property in Chennai (TN, 11%).
5. Forgetting that re-registration on resale also incurs stamp duty. If you sell in 2 years, you pay capital gains tax + the buyer pays stamp duty again.

Use the stamp duty calculator

Open the Stamp Duty Calculator. Pick your state, enter the property value, choose buyer (male / female / joint). The calculator shows stamp duty, registration, total tax, and the all-in cost (property + taxes). Expand the “all states” section to compare the same property across all 28 states & UTs.

FAQ

Q. Is stamp duty negotiable? A. The rate is statutory — you can't negotiate it. But the value on which it's computed can be the actual price, the circle rate (whichever is higher). Some buyers under-report the price to save stamp duty, but this is illegal and creates trouble with the IT department later.

Q. Can I pay stamp duty in instalments? A. No. It's payable in full at the time of registration. This is why it's a non-financeable cash requirement.

Q. What about gifted property — is stamp duty applicable? A. Yes, but at a heavily discounted rate (typically 1-3%) when transferring to immediate family (spouse, children, parents). Each state has its own gift-deed rate.

Q. Are there any states with 0% stamp duty? A. Effectively, yes — Goa offers a 0% stamp duty for first-time-buyer homes under ₹50 lakh in some years. Check current notifications. Most concessions are time-limited.

Q. What happens if I delay registering after signing the agreement? A. You have 4 months to register the document after signing in most states. Beyond that, penalties apply (sometimes up to 10× the duty). Don't delay.