Stamp Duty & Registration by State (2026)

Stamp duty is the single largest one-time cost on top of your property purchase price — anywhere from 4% to 10% of the property value depending on your state. Most buyers underestimate it because the Sale Deed only mentions the price, not the duty. This guide gives the current rates for every major state, the women-buyer concessions, and explains when stamp duty becomes 80C-eligible.

What is stamp duty?

Stamp duty is a state government tax on property transactions, levied under the Indian Stamp Act 1899 (with state-specific amendments). It is paid by the buyer, calculated on the higher of the agreed sale value or the state-notified circle rate (also called Ready Reckoner rate or guideline value).

Registration charge is a separate fee for recording the transaction in the state revenue department's books — typically 1% of the property value, capped in some states.

Current state-wise rates (2026)

Rates change frequently and most states offer concessions for women buyers. Always confirm with the local sub-registrar before paying.

These are urban-area rates. Rural rates often differ. Verify on your state revenue department portal before transacting.

Joint registration and the women-buyer concession

If a property is jointly registered with a woman as one of the owners, most states apply the female rate to the entire transaction. The concession typically requires:

• The female buyer must be a co-owner (not just a co-applicant on the loan)
• Her name appears on the Sale Deed
• Her share is at least 50% in some states (Delhi, UP)

This makes a difference. On a Rs. 1 crore Mumbai apartment, registering jointly with a woman saves 1% = Rs. 1 lakh. Just because Indian housing finance often requires both spouses on the loan doesn't mean you should automatically register in only the male name.

Worked example: Rs. 1 crore Bengaluru apartment

Many first-time buyers borrow only the property price and discover the Rs. 6 lakh stamp duty cash gap two days before registration. Plan for it from the start.

Tax benefit under Section 80C

Stamp duty and registration charges paid on a self-occupied residential house are eligible for 80C deduction up to Rs. 1.5 lakh — but only in the year of payment. Carryover is not allowed. If you paid Rs. 6 lakh of stamp duty in FY 2025-26, you can claim Rs. 1.5 lakh that year (capped); the remaining Rs. 4.5 lakh cannot be claimed in any future year.

This is shared with other 80C items, so plan around your EPF and ELSS contributions in the property-purchase year.