Last updated 12 Nov 2026
Stamp duty and registration charges are set by each state, so the same flat costs a different amount to register in Maharashtra, Tamil Nadu or Delhi. You pay both on top of the price. Stamp duty is a tax on the document; registration is a fee for recording the document in the government's records. Use the state's official calculator for the exact figure, because rates, slabs and concessions change by notification.
This guide does not quote any percentage, because a figure copied from a website may be out of date. It shows how the charge is built and where to find each state's official portal. Budget for it with your down payment: lenders do not usually finance it, and you need it in hand before you register. See the home loan down payment guide.
Stamp duty and registration: the two charges
The two charges compared
| Point | Stamp duty | Registration fee |
|---|---|---|
| What it is | A state tax on the document that transfers or secures an interest in property | A fee for recording the document with the Sub-Registrar |
| Who sets it | The state government | The state government |
| Worked out on | The higher of the price paid or the government's valuation, in most states | Usually the same value, with a cap or a fixed fee in some states |
| Paid when | Before or at the time of signing and registration | At registration |
| Paid by | Usually the buyer, unless the contract says otherwise | Usually the buyer |
How the amount is worked out
- Find the value of the property. States keep their own guide values (called circle rate, guidance value, ready reckoner, jantri or market value in different states). Many states charge duty on the higher of the agreed price and this guide value.
- Check the type of property: flat, house, plot, agricultural land, new or resale. Rates can differ.
- Check who is buying. Some states give concessions to women or to joint owners that include a woman, and rates may differ by city, municipal limits or panchayat area.
- Add registration charges and any local levies the state applies, such as a surcharge on top of stamp duty in some places.
- Add the cost of a legal check, e-stamp service fee if any, and certified copies.
Because the duty can be based on the guide value and not your price, a flat bought "below the guide value" may still be charged on the guide value. Ask the sub-registrar or use the state's market value search to check before you agree a price.
A worked example
A salaried couple in a metro city agree a flat price of ₹80,00,000. The state's guide value for the same flat is ₹90,00,000. In a state that charges duty on the higher value, duty is worked out on ₹90,00,000, not ₹80,00,000. Every 1 per cent of charge on that base is ₹90,000, not ₹80,000. This is a ratio illustration, not any state rate. Their real figure comes from the state calculator, not this example.
E-stamping
E-stamping replaces physical stamp paper with a certificate that has a unique number and can be checked online. The StockHolding e-services site (shcilestamp.com) offers e-stamping, e-registration fee and e-court fee services, and lists the states and union territories where e-stamping is implemented. Some states run their own systems. Always verify an e-stamp certificate on the official site before you rely on it. A tampered or fake certificate can make a document invalid.
Concessions for women
Several states give women a lower stamp duty or registration charge, or a rebate on the duty, when a woman is the sole or joint owner. The rules differ: some apply to the first property, some to a limited value, and some only in rural or municipal areas. The concession can matter on a large purchase, but conditions apply and notifications change. Check the state calculator and the notification on its official portal. Do not rely on an agent's statement.
Stamp duty on the mortgage
When you take a home loan, the lender takes security over the property. Many lenders do this through a mortgage deed, which attracts stamp duty, and some states also levy duty or a fee when a mortgage is created by deposit of title deeds. The amount, the exemptions and who pays are set by the state and by your loan agreement. The lender discloses them in the sanction letter and Key Fact Statement. For the legal basis of mortgages, see mortgage laws in India and the stamp duty glossary entry.
Official state portals
These are the official portals of some major states. The page should carry the state's own calculator or valuation search; if it does not, look under its "services" menu. Maharashtra, Tamil Nadu, Telangana, Gujarat, Andhra Pradesh and Delhi.
Official portals checked
| State | Portal | What the home page shows |
|---|---|---|
| Maharashtra | igrmaharashtra.gov.in | Document registration, e-registration, property valuation (e-ASR), stamp duty refunds, certified copies |
| Tamil Nadu | tnreginet.gov.in | Property deed registration, encumbrance certificates, guideline value lookup |
| Telangana | registration.telangana.gov.in | Property registration, e-stamps, market value and encumbrance searches, stamp duty and registration fee calculator |
| Gujarat | garvi.gujarat.gov.in | Document details, online payment of stamp duty and registration fees, appointment booking, Jantri rates |
| Andhra Pradesh | registration.ap.gov.in | Document registration, market value assistance, stamp duty calculation, encumbrance certificate search |
| Delhi | revenue.delhi.gov.in | Sub-Registrar offices, e-Sub Registrar section, Collector of Stamps page |
Other states have their own portals. Find yours by searching for the state's "registration and stamps department" and check that the address ends in ".gov.in". Avoid websites that offer to "pay" stamp duty on your behalf for an extra fee.
Who pays, and what to settle in the agreement
- The buyer usually pays stamp duty and registration, but the agreement can say otherwise.
- In a new flat from a builder, check whether the quoted price includes these charges. Often it does not.
- In a resale, agree the sale value honestly; under-stating it creates legal and tax problems.
- If you are buying with a co-owner, discuss the share of each person. In some states ownership shares and gender of the owner change the charge.
- Keep payment receipts and the registered deed safe. You will need them for the loan and for any later sale.
How this fits with your home loan
The lender funds a part of the property cost, not duty and registration. The lender sets the loan against a valuation, so a low valuation can leave a gap. Plan for the down payment, the stamp duty and registration, legal fees and moving costs together. The first-time home buyer checklist and the home loan documents guide list the papers the registrar and the lender will each ask for.
LOANZ 360 compares your details with each partner lender's published eligibility criteria before any application goes to a lender, so you apply only where you are likely to qualify. This helps avoid unnecessary credit enquiries; too many lender checks in a short time can lower your score. Learn about home purchase loans.
Common mistakes
Mistakes and fixes
| Mistake | Why it hurts | Fix |
|---|---|---|
| Budgeting on the price alone | Duty may be on the higher guide value | Check the guide value before you finalise the price |
| Using a figure from a blog | Rates change by notification | Use the state's official calculator |
| Trusting an unverified e-stamp | A fake certificate invalidates the document | Verify the certificate on the official site |
| Assuming a concession applies | Conditions differ by state and property | Read the notification or ask the sub-registrar |
| Paying duty through a middleman | Extra charges and risk of error | Pay on the official portal or at the bank counter named by the state |
Frequently asked questions
Is stamp duty the same in every state?
No. Stamp duty and registration charges are set by each state, so the same property can cost a different amount to register in different states. Use the state's official calculator for the current figure.
What is the difference between stamp duty and registration charges?
Stamp duty is a tax on the document, paid to the state. The registration fee is for recording the document with the Sub-Registrar. Both are paid by the buyer in most deals and are calculated on property value.
Do I pay on the price or the government's guide value?
Many states charge on the higher of the two. Check your state's rule and its guide value search before you agree the price, so your budget is realistic.
Do women pay less stamp duty?
Some states give concessions when a woman is the sole or joint owner, but the rules, limits and areas differ. Check the state notification and the official calculator.
Does my home loan cover stamp duty?
Usually not. Lenders finance a part of the property cost against its valuation. Duty, registration and legal costs are generally met from your own funds. Ask the lender to confirm.
What is an e-stamp?
An e-stamp is an electronic stamp paper certificate with a unique number. You can verify it online on the issuing agency's official site. Always check it before you sign.
Is there stamp duty when I mortgage a property for a loan?
Often yes, depending on the state and on how the mortgage is created. The amount and who pays are set by the state and your loan agreement, and the lender discloses them in the sanction letter and Key Fact Statement.
Related reading: Home purchase loan, Home loan, Home loan documents, Home loan down payment, First-time home buyer checklist, Mortgage laws in India, Home loan fraud prevention, Stamp duty glossary entry, Encumbrance certificate, PMAY housing scheme guide.
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