Key points
- Stamp duty is a state tax, so rates, concessions and surcharges change with state budgets and notifications.
- Duty is charged on the higher of the deed price and the government's circle or guidance value.
- Several states charge less when a woman is the buyer or a joint owner.
- Cities often add a local body or transport surcharge on top of the base rate.
- The state registration or stamps department portal is the only reliable source for the current rate.
Stamp duty is a state tax
Stamp duty by state differs because stamp duty on the transfer of immovable property is levied by the state under the Indian Stamp Act, 1899 as amended by each state, or under a state's own stamp legislation. The rate, the concessions and the surcharges are therefore state decisions and change with state budgets and notifications.
The registration fee is separate and is charged under the Registration Act, 1908 by the same state, usually as a small percentage of value, often subject to a cap.
What the duty is charged on
Duty is charged on the higher of the consideration stated in the deed and the government's own valuation for that property — called the circle rate, ready reckoner rate, guidance value, market value guideline or unit area value depending on the state.
This means you cannot lower the duty by understating the price. Look up the valuation for the exact locality, building and floor before you budget, because in expensive pockets the government value can exceed what you are actually paying.
Common variations
Several states charge a lower rate when the buyer is a woman or when a woman is a joint owner, as a stated concession.
Many cities add a local body or transport surcharge on top of the base rate, so the effective rate inside a municipal corporation can be higher than the state's headline figure.
Rates often differ between urban and rural areas, and some states charge differently for a gift within the family, a partition, or a lease depending on its term.
Paying it
Most states now use e-stamping or an online treasury challan. Pay before the appointment and carry the certificate; the sub-registrar will refuse a document that is insufficiently stamped, and the shortfall carries a penalty.
Keep the challan and the registration fee receipt with the deed. You will need them for the tax deduction claim and again at resale.
Checking the current rate
Rates change by notification, sometimes mid-year. The only reliable source is your state's registration or stamps department portal, or the state's gazette notification.
Our state stamp duty pages show the rate we have recorded for each state with the source and the date it was last checked. Where we could not confirm a current figure, the page says so rather than showing a number.
Common questions
Is stamp duty the same across India?
No. It is set by each state and differs by state, often by city, and sometimes by the buyer's gender or the property's location inside or outside a municipal limit.
Can stamp duty be added to my home loan?
Lenders generally fund the property value and treat stamp duty, registration and other transaction costs as the buyer's own contribution. Budget for them in cash.
What value is the duty calculated on?
The higher of the agreed price and the state's circle, ready reckoner or guidance value for that property.
Sources
- Indian Stamp Act, 1899 as amended by each state, and state-specific stamp legislation
- Registration Act, 1908
- Your state's registration and stamps department portal for current rates and valuation tables
Last checked 2026-09-23.