Stamp Duty Rates by State in India
In this guide
Step-by-step Process
Understand Stamp Duty Basics
Stamp duty is a state government tax on property transactions, ranging from 3% to 8% of property value. It is separate from registration charges (typically 1%). Stamp duty is calculated on circle rate or agreement value — whichever is higher. Women buyers get concessions in many states.
State-wise Stamp Duty Rates (2026)
Approximate rates: Maharashtra: 5% (women: 4%), Delhi: 6% (women: 4%), Karnataka: 5.6%, Tamil Nadu: 7%, Uttar Pradesh: 7% (women: 6%), West Bengal: 6%, Gujarat: 4.9%, Rajasthan: 5% (women: 4%), Telangana: 6%, Kerala: 8%. Registration: 1% additional in most states.
Calculate Your Stamp Duty
Formula: Stamp Duty = Stamp Duty Rate × MAX(Circle Rate × Area, Agreement Value). Example: Delhi flat, 1000 sq ft, circle rate ₹5,000/sq ft, agreement value ₹55 lakh. Circle rate value = ₹50 lakh. Agreement value = ₹55 lakh (higher). Stamp duty = 6% × ₹55 lakh = ₹3.3 lakh.
Pay Stamp Duty Online
Most states offer online payment: Maharashtra: iGR portal (igrmaharashtra.gov.in), Delhi: DORIS portal, Karnataka: Kaveri Online (kaverionline.karnataka.gov.in), UP: IGRSUP portal. Generate e-challan, pay via net banking/UPI/NEFT. Print and carry challan to registration.
Claim Tax Benefit on Stamp Duty
Under Section 80C of Income Tax Act, stamp duty and registration charges paid for a new residential property are deductible up to ₹1.5 lakh. Claim in the year of payment. Available for self-occupied properties only.
Official Government Portals
Common Questions
Can stamp duty be reduced by showing lower sale price?
No. Stamp duty is calculated on the higher of circle rate value or agreement value. Showing a lower price than circle rate will still result in stamp duty on circle rate value. Undervaluation can also trigger income tax notices for both buyer and seller.
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