Indicative rates in selected states
States revise these rates and guidance values frequently; confirm with the sub-registrar or the state's registration portal before budgeting.
| State | Stamp duty | Registration |
|---|---|---|
| Maharashtra | 5% (6% in Mumbai including metro cess); 1% concession for women in some cases | 1%, capped at ₹30,000 |
| Delhi | 6% men, 4% women, 5% joint | 1% + fixed fee |
| Tamil Nadu | 7% | 2% |
| Telangana | Stamp 5.5% + transfer duty 1.5% | 0.5% |
| Karnataka | 5% plus surcharge and cess | As notified |
| Uttar Pradesh | 7% (concession for women up to a value limit) | 1% |
Tax angles
- Stamp duty and registration are part of the property's cost for capital gains
- They qualify under 80C in the year paid (old regime), within ₹1.5 lakh
- If price is below guidance value by more than 10%, the buyer can be taxed on the difference (Section 56(2)(x)) and the seller under Section 50C
- 1% TDS applies when buying from a resident for ₹50 lakh or more
Worked example: ₹80 lakh flat in Delhi bought by a woman
- 1Stamp duty at 4% = ₹3,20,000.
- 2Registration at 1% = ₹80,000 (plus a small fixed fee).
≈ ₹4 lakh in duties — 2% less than a male buyer would pay on stamp duty.
