Stamp duty is a tax on the instrument, such as a sale deed, levied under the state's stamp law. The registration fee is the charge for registering that instrument at the sub-registrar's office under the Registration Act. Both are set by each state and both are paid before the deed is registered.
Side by side
Factor
Stamp duty
Registration fee
What it is
A tax on the document
A fee for registering the document
Law
Indian Stamp Act, 1899 or the state's own stamp act
Registration Act, 1908 and state fee tables
Set by
The state
The state
Usually charged on
The higher of the agreement value and the state's official value
Varies by state: a percentage, sometimes capped, or a fixed sum
Concessions
Some states charge less for women buyers or family transfers
Fewer; some states cap the fee
Paid by
Usually the buyer, as agreed
Usually the buyer, as agreed
Counts in purchase cost
Yes, for capital gains later
Yes
When Stamp duty matters
Stamp duty is the larger cost in most states; budget for it before you agree a price.
When Registration fee matters
The registration fee is smaller but still due before registration; some states cap it.
In more detail
Rates and concessions change, and some states add surcharges or cesses for particular cities. The stamp duty pages on this site give each state's recorded rates with the source and the date checked.
Both are worked out on the value the state accepts, which can be higher than the price you agreed; see circle rate vs market rate.
No. Stamp duty is a tax on the deed; the registration fee is the charge for registering it. Both are set by the state.
Can stamp duty be paid online?
Most states accept e-stamping or online payment. The method varies by state.
Does a home loan cover stamp duty?
Lenders generally exclude stamp duty and registration from the value they lend against, with limited exceptions for small loans. Plan to pay them yourself.
Sources
Indian Stamp Act, 1899 and state stamp acts
Registration Act, 1908
State registration department fee tables
A plain-language summary, not legal or tax advice. Rules set by states differ and change; check the current position for your property.