Stamp Duty Rates in India 2026: Complete State-wise Comparison
Last updated: 2026-10-30
Stamp duty is a state-level tax levied on property registration. Rates vary significantly across states based on gender, property value, location, and ownership structure. This comprehensive guide compares stamp duty rates across all 29 Indian states so you can budget accurately for your property purchase.
Complete Stamp Duty Rates: All 29 States (2026)
The table below shows the latest stamp duty rates, registration charges, and any additional surcharge or cess for each state. Slab rates (shown as ranges) apply to the whole property value, not slices:
| State | Male Rate | Female Rate | Joint (M+F) | Registration | Surcharge / Cess | Notable Features |
|---|---|---|---|---|---|---|
| Andhra Pradesh | 5% | 5% | 5% | 1% | 1.5% transfer duty | CARD online system; transfer duty adds to total cost |
| Arunachal Pradesh | 6% | 6% | 6% | 1% | None | Uniform rate; no gender concession |
| Assam | 6% | 5% | 5.5% | 8.5% (above ₹5L) | None | Highest registration fee in India; ~14.5% total for men |
| Bihar | 7% | 6.6% male-to-female | 7% | 2% (M→F 1.9%) | 2% municipal transfer duty in urban areas | Notification No. 4060 dated 18 June 2026 |
| Chhattisgarh | 5% | 4% | 4% | 4% (women 2%) | None | Women's registration cut to 2% from 7 May 2026; ₹500 flat fee below ₹50K |
| Delhi (NCT) | 6% | 4% | 5% | 1% + ₹100 pasting | MCD transfer duty: 3% ≤₹25L, 4% above (female 2-3%) | No general first-time rebate; joint ownership pays male transfer duty rate |
| Goa | 3–6% slabs | 3–6% slabs | 3–6% slabs | 3% ≤₹75L / 3.5% above | None | Value slabs: 3% ≤₹50L, 4% ≤₹75L, 4.5% ≤₹1Cr, 5% ≤₹5Cr, 6% above |
| Gujarat | 4.9% | 4.9% | 4.9% | 1% | None | Lowest stamp duty among large states; registration waived for sole female & F+F joint buyers |
| Haryana | 7% urban / 5% rural | 5% urban / 3% rural | 6% urban / 4% rural | Fixed fee ₹100-₹50,000 + ₹200 HARIS | None | New ₹500 band for ₹50,001–₹1L and ₹15,000 band for ₹25–30L |
| Himachal Pradesh | 6% ≤₹50L, 8% above | 4% ≤₹80L, 8% above | 5% ≤₹50L, 8% above | 2% (min ₹100, no cap) | None | No ₹25,000 cap; female slab extends to ₹80L |
| Jharkhand | 4% | 4% | 4% | 3% | None | Low stamp duty; no gender concession |
| Karnataka | 5% standard | 5% standard | 5% standard | 2% | 12% urban / 13% rural cess + surcharge on duty | 2%/3% only for first sale of a flat up to ₹45L |
| Kerala | 8% | 8% | 8% | 2% | None | One of the highest flat rates; no gender concession |
| Madhya Pradesh | 7.5% | 7.5% | 7.5% | 3% | None | No gender concession; gift deeds to family attract 0% |
| Maharashtra | 4-7% (by area) | 3-6% (by area) | 3.5-6.5% (by area) | 1% (cap ₹30K) | 1% metro cess (Mumbai MC only) | Mumbai 6%/5%, Pune/Nagpur/Thane/Navi Mumbai/PCMC 7%/6%, municipal 5%/4%, gram panchayat 4%/3% |
| Manipur | 7% | 7% | 7% | 3% (cap ₹25K) | None | No gender concession |
| Meghalaya | 9.9% | 9.9% | 9.9% | 1.5% | None | Highest flat stamp duty in India; 50% SC/ST concession on duty & reg |
| Mizoram | 3% | 3% | 3% | 0.5% (max ₹30K) | None | Lowest total cost in India (3.5%); 2.5% widow concession |
| Nagaland | 8.25% | 8.25% | 8.25% | 1% | None | High flat rate; no gender concession |
| Odisha | 5% | 4% | 4% | 2% | None | Female and any-female joint ownership get 4% |
| Punjab | 7% | 5% | 6% | 1% (cap ₹2L) | Included: 1% SIC + 1% PIDB | Rates all-inclusive; 2% women's discount |
| Rajasthan | 6% | 5% | 6% | 1% + ₹500 CSI | 30% up to ₹10L, 33% above | SC/ST/BPL women pay 4%; registration minimum ₹100 |
| Sikkim | 1% | 1% | 1% | 5% urban / 4% rural (women −1%) | None | Flat 1% — lowest duty in India; non-Sikkimese pay 8% reg |
| Tamil Nadu | 7% | 7% | 7% | 4% (woman/all-women 3% ≤₹10L) | None | High registration charges; no gender stamp duty concession |
| Telangana | 5.5% | 5.5% | 5.5% | 0.5% urban / 2% rural | 1.5% transfer duty (urban) | Lowest registration fee in urban areas |
| Tripura | 5% | 5% | 5% | 1.5% + ₹78 fixed | None | Uniform rate; reg fee revised June 2025 |
| Uttar Pradesh | 7% | 6% ≤₹1Cr, 7% above | 6.5% | 1% (min ₹100, no cap) | None | Women's 1% rebate up to ₹1 Cr (raised from ₹10L, Jul 2025) |
| Uttarakhand | 5% | 3.75% ≤₹25L, 5% above | 4.37% ≤₹25L, 5% above | 2% (cap ₹50K) | None | Concession is whole-value and ends at ₹25L; reg cap ₹50K (Nov 2025) |
| West Bengal | 6% ≤₹1Cr, 7% above (urban) | 6% ≤₹1Cr, 7% above (urban) | 6% ≤₹1Cr, 7% above (urban) | 1% (min ₹50) | None | Rural: 5% ≤₹1Cr, 6% above; additional duty above ₹1Cr folded into slab |
States with Lowest Stamp Duty
If you are looking for the most affordable state to buy property from a registration cost perspective, these states offer the lowest overall effective rates:
🥇 Mizoram – 3%
Mizoram has India's lowest total registration cost: 3% stamp duty + 0.5% registration = just 3.5% for all buyers. Widows get a further 2.5% concession on stamp duty. Aizawl is the primary property market.
🥈 Gujarat – 4.9%
Gujarat has the lowest stamp duty among large states at a flat 4.9% for all genders. Men and mixed joints pay 1% registration (5.9% total), while sole female and F+F joint buyers pay no registration at all (4.9% total). The state has a transparent online payment system through the GARVI/IGR Gujarat portal.
🥉 Sikkim – 1% Duty
Sikkim slashed stamp duty to a flat 1% for all buyers from May 2025 — the lowest duty in India. With urban 5% (rural 4%) registration the total is 6% (5%) for Sikkimese buyers; women pay 1% less, and non-Sikkimese buyers pay 8% registration.
🥈 Telangana – 5.5%
Telangana charges 5.5% stamp duty for all buyers with just 0.5% registration in urban areas (2% rural) — the lowest registration fee in India. The 1.5% urban transfer duty brings the effective total to 7.5%. Hyderabad is the key property market.
Best States for Female Buyers
Many Indian states offer stamp duty concessions for women to promote female property ownership. Here are the best states for women buyers:
| State | Male Rate | Female Rate | Savings (%) | Note |
|---|---|---|---|---|
| Himachal Pradesh | 6% (≤₹50L) | 4% (≤₹80L) | 2% | Female slab also extends to ₹80L vs ₹50L for men |
| Delhi | 6% | 4% | 2% | No general first-time rebate |
| Punjab | 7% | 5% | 2% | Substantial 2% discount |
| Haryana (Rural) | 5% | 3% | 2% | Lowest rural female rate in India |
| Gujarat | 4.9% | 4.9% | 1% (reg waived) | Sole female & F+F joint buyers skip the 1% registration fee entirely |
| Uttarakhand | 5% | 3.75% (≤₹25L) | 1.25% | Concession applies to the whole value only up to ₹25L |
| Maharashtra | 4-7% | 3-6% | 1% | 1% concession in every area (Mumbai 6%/5%, incl. metro cess) |
Note: Joint (M+F) rates are prescribed per state, not an average of male and female rates — e.g. Mumbai 5.5% (4.5% + 1% metro cess), Chhattisgarh 4% (any-female rule), Kerala 8% (no concession at all).
States with Highest Registration Charges
Registration charges are the second major cost component after stamp duty. While most states charge 1-2%, some have much higher rates:
Assam – 8.5% Registration
Assam has the highest registration fee in India at 8.5% of property value (above ₹5 lakh). Combined with 6% stamp duty for men, the total effective cost is a steep 14.5% — among the most expensive states to register property.
Tamil Nadu – 4% Registration
Tamil Nadu charges 4% registration (a woman or all-women joint purchase pays 3% up to ₹10 lakh). Combined with 7% stamp duty, the total effective cost is 11% for most buyers. For a ₹50L property in Chennai, that means ₹5.5L in taxes and fees.
Chhattisgarh – 4% Registration
Chhattisgarh charges 4% registration — tied with Tamil Nadu for the second-highest in India. With 5% stamp duty for men, the total is 9% (8% for women). Properties valued at ₹50,000 or less pay a flat ₹500 fee instead.
MP, Jharkhand, Goa & Manipur – 3% Registration
Madhya Pradesh (3%), Jharkhand (3%), Goa (3%, rising to 3.5% above ₹75L) and Manipur (3%, capped ₹25,000) charge 3% registration. Combined with high stamp duty — 7.5% in MP, 10.5% total — these states are among the costlier ones overall.
States with Additional Surcharges / Cess
Several states levy additional charges beyond the base stamp duty and registration fee. These can significantly increase your total cost:
| State | Extra Charge | Impact on Effective Rate |
|---|---|---|
| Karnataka | 12% urban / 13% rural cess + surcharge on stamp duty | +0.6% to +0.65% (5.6% effective at the 5% slab) |
| Maharashtra | 1% metro cess (Mumbai MC area, on property value) | +1% (Mumbai: 6% male / 5% female incl. cess + reg) |
| Rajasthan | 30% surcharge up to ₹10L, 33% above (20% Section 3-B + 13% Section 3-A) | +1.8% to +1.98% at the 6% slab; add ₹500 CSI and 1% reg |
| Andhra Pradesh | 1.5% transfer duty on property value | +1.5% (6.5% male + 1% reg = 7.5% total) |
| Telangana (urban) | 1.5% transfer duty on property value | +1.5% (7.5% total in urban areas) |
What is Circle Rate and How Does It Affect Stamp Duty?
Circle rate (also called ready reckoner rate or guideline value) is the minimum value set by the state government for property transactions in a given area. Stamp duty is calculated on the higher of the actual agreement value or the circle rate. This ensures that the government collects appropriate revenue even if the property is sold below market value.
For example, if you buy a property for ₹40L but the circle rate in that locality is ₹50L, stamp duty will be calculated on ₹50L. Conversely, if you buy at ₹60L (above circle rate), stamp duty applies on ₹60L. Circle rates are typically revised annually and vary by locality, property type, and floor level. Most state registration departments publish their circle rate schedules online.
Frequently Asked Questions
1. Which state has the lowest stamp duty in India?
Sikkim's stamp duty now ranges from 1% to 6% by price band, with urban 5% / rural 4% registration. Mizoram offers one of the lowest total costs: 3% stamp duty + 0.5% registration = 3.5%. Among large states, Gujarat is cheapest at 4.9% + 1% = 5.9% for men (4.9% for women, as registration is waived).
2. Is stamp duty different for women in India?
Yes, many states offer 1-2% lower stamp duty for female buyers. Delhi, Himachal Pradesh, Punjab, Haryana and Rajasthan offer 1-2% discounts; Haryana rural women pay just 3%; Uttarakhand women pay 3.75% up to ₹25L. Gujarat waives registration for women buyers, and states like Kerala, Mizoram, Sikkim, Tamil Nadu and Telangana have uniform rates for all genders.
3. Can stamp duty and registration be paid online?
Yes, most states now have online portals for stamp duty payment. States like Andhra Pradesh (CARD), Karnataka (Kaveri), Tamil Nadu (SRO), Telangana (Meeseva), Rajasthan (e-Panjiyan) and Maharashtra (IGR) offer fully online payment options. E-stamping is also available in many states through SHCIL or stock holding corporations.
4. What is the difference between stamp duty and registration charges?
Stamp duty is a tax on the legal document (the sale deed), calculated as a percentage of property value. Registration charges are the fee paid to the sub-registrar office to officially record the transaction in government records. Both are mandatory and paid at the time of property registration.
5. Is stamp duty calculated on agreement value or circle rate?
Stamp duty is calculated on the higher of the agreement value (actual sale consideration) or the circle rate (government-set minimum value). If circle rate is higher, you pay duty on the circle rate and may also be liable for income tax on the difference under Section 43CA or 50C.
6. Are there any concessions for first-time home buyers?
Some states have run limited-period first-time buyer schemes, but there is no general 1% Delhi first-time rebate in current verified rates. Under Section 80EEA, eligible first-time home buyers can claim additional home-loan interest deduction in the old tax regime.
7. How often are stamp duty rates revised?
Stamp duty rates are revised periodically by state governments, typically during the annual state budget. Circle rates are updated more frequently — usually once or twice a year. Some states like Delhi conduct annual circle rate revisions, while others update every 6 months.
Calculate Your Stamp Duty
Use our interactive calculator to get exact stamp duty and registration charges for any state and property value.