Stamp Duty Rates in India 2026: All 28 States Comparison

Complete Stamp Duty Rates: All 28 States (2026)

The table below shows the latest stamp duty rates, registration charges, and any additional surcharge or cess for each state:

State	Male Rate	Female Rate	Joint (M+F)	Registration	Surcharge / Cess	Notable Features
Andhra Pradesh	5%	4%	4.5%	1%	None	CARD online system; no additional surcharge
Arunachal Pradesh	5%	4%	4.5%	1%	None	No surcharge; tribal land restrictions apply
Assam	6%	6%	6%	1.5%	None	No gender concession; uniform rate
Bihar	6%	5%	5.5%	2%	₹1,000 + ₹10/1K	Rural concession available; stamp + registration separate
Chhattisgarh	5%	4%	4.5%	1%	None	Low overall cost; good for budget buyers
Delhi (NCT)	6%	4%	5%	1%	None	₹20K max registration fee; 2% women discount
Goa	6.5%	6.5%	6.5%	1%	None	Uniform rate; no gender concession
Gujarat	4.9%	4.9%	4.9%	1%	None	Lowest stamp duty in India; uniform rate
Haryana	6%	5%	5.5%	1%	None	3% rural female rate; ₹30K max registration
Himachal Pradesh	6%	5%	5.5%	1%	None	Women concession; no surcharge
Jharkhand	5%	4%	4.5%	1%	None	Affordable; similar to Chhattisgarh rates
Karnataka	5%	5%	5%	1%	Stamp duty cess 10% of SD	10% cess on stamp duty; total ~5.5% male effective rate
Kerala	8%	6%	7%	2%	Surcharge 10%	One of the highest rates; surcharge adds 10%
Madhya Pradesh	6%	5%	5.5%	1%	None	Women concession; simple rate structure
Maharashtra	6%	5%	5.5%	1%	Metro cess 1% (Mumbai)	Additional 1% metro cess in BMC area; total up to 7% in Mumbai
Manipur	5%	4%	4.5%	1%	None	Manipur details
Meghalaya	5%	4%	4.5%	1%	None	Moderate rates; no surcharge
Mizoram	5%	4%	4.5%	1%	None	Simple rate structure
Nagaland	5%	4%	4.5%	1%	None	Standard rates; no surcharge
Odisha	6%	5%	5.5%	1.5%	None	Women concession; registration separate
Punjab	6%	5%	5.5%	1%	None	Women discount applies
Rajasthan	6%	5%	5.5%	1%	None	Standard rates; rural lower rates
Sikkim	6%	5%	5.5%	1%	None	Special category state
Tamil Nadu	6%	6%	6%	4%	None	Highest registration charges in India at 4%
Telangana	6%	5%	5.5%	1%	None	Women get 1% discount
Tripura	5%	4%	4.5%	1%	None	Low rates; simple structure
Uttar Pradesh	6%	5%	5.5%	1%	None	Women concession; rural rates lower
Uttarakhand	6%	5%	5.5%	1%	None	Standard rates; no surcharge
West Bengal	6%	5%	5.5%	1.5%	Stamp duty plus 1.5% cess	Cess on stamp duty; effective rates slightly higher

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:

🥇 Gujarat – 4.9%

Gujarat has the lowest stamp duty rate in India at a flat 4.9% for all genders. With 1% registration, the total comes to just 5.9%. There is no gender-based difference, and the state has a transparent online payment system through the IGR Gujarat portal. Major cities like Ahmedabad, Surat, Vadodara, and Gandhinagar all enjoy these low rates.

🥈 Andhra Pradesh – 5% (Female)

Andhra Pradesh offers 5% stamp duty for males and 4% for females, with registration at 1%. For female buyers, the total effective cost is just 5%. The state's CARD system makes property registration entirely online. Amaravati, Visakhapatnam, and Guntur are key property markets.

🥈 Chhattisgarh – 5%

Chhattisgarh charges 5% for males and 4% for females, with 1% registration. The total cost ranges from 5% to 6%. The state has no additional surcharge or cess. Raipur, Bhilai, and Bilaspur are the main real estate markets with affordable property prices.

🥈 Jharkhand – 5%

Jharkhand maintains a low 5% stamp duty for males and 4% for females with 1% registration. The total for male buyers is 6% and for female buyers just 5%. No surcharges apply. Ranchi, Jamshedpur, and Dhanbad are the major property markets.

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
Delhi	6%	4%	2%	Best discount for women in metro cities
Haryana (Rural)	6%	3%	3%	Highest discount in India for rural women
Kerala	8%	6%	2%	Despite high base, 2% women discount is substantial
AP, CG, JH, etc.	5%	4%	1%	Many states offer 1% flat discount
Maharashtra	6%	5%	1%	1% concession across all cities

Note: Joint ownership with a female co-owner typically attracts the average of male and female rates. For example, in Delhi, a joint M+F registration gets 5% (average of 6% and 4%).

States with Highest Registration Charges

Registration charges are the second major cost component after stamp duty. While most states charge 1%, some have higher rates:

Tamil Nadu – 4% Registration

Tamil Nadu has the highest registration charges in India at 4% of property value. Combined with 6% stamp duty (no gender concession), the total effective cost is 10% for all buyers. For a ₹50L property in Chennai, this means ₹5L just in registration costs. There have been periodic calls to reduce this rate but it remains at 4% for 2026.

Bihar – 2% Registration

Bihar charges 2% registration fee plus stamp duty of 6% (male) / 5% (female). Additional fees include ₹1,000 as filing fee and ₹10 per thousand as a surcharge. Overall, the effective cost for a male buyer is around 8-9% depending on property value.

Kerala & Odisha – 2% Registration

Both states charge 2% registration fees. Kerala has high stamp duty (8% male, 6% female) plus a 10% surcharge on stamp duty, making it one of the most expensive states overall. Odisha is more moderate with 6% stamp duty for males.

West Bengal – 1.5% Registration + Cess

West Bengal charges 1.5% registration fee plus an additional 1.5% cess on the stamp duty amount. Combined with stamp duty of 6% (male) or 5% (female), the effective rate in Kolkata and other parts of West Bengal is around 7.5-8.5%.

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	10% cess on stamp duty amount	+0.5% (5.5% effective for males)
Kerala	10% surcharge on stamp duty	+0.8% (8.8% effective for males)
Maharashtra	1% metro cess (Mumbai BMC area)	+1% (up to 7% in Mumbai)
Tamil Nadu	4% registration (vs standard 1%)	+3% (10% total effective)
West Bengal	1.5% cess on stamp duty	+0.1% approx

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?

Gujarat has the lowest stamp duty at 4.9% (flat rate, no gender distinction). With 1% registration charges, the total effective cost is 5.9%. Andhra Pradesh, Chhattisgarh, and Jharkhand follow closely at 5% for males and 4% for females.

2. Is stamp duty different for women in India?

Yes, most states offer 1-2% lower stamp duty for female buyers. Delhi offers the highest urban discount (2% lower). Haryana offers a 3% discount in rural areas. Some states like Gujarat, Assam, Goa, and Tamil Nadu 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), 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?

Yes, several states offer concessions for first-time home buyers, especially for properties up to a certain value. For example, Maharashtra and Karnataka offer partial rebates or reduced rates. Additionally, under Section 80EEA, first-time home buyers can claim additional home loan interest deduction of ₹1.5L 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.