# Stamp Duty & Registration Calculator

> Stamp duty is a state tax on the property purchase document, and registration fee is paid to register it with the sub-registrar. Both are charged on the higher of the agreed price and the government guidance (circle/ready-reckoner) value. Rates differ by state, and several states give lower rates to women buyers.

Interactive calculator: https://www.industax.com/calculators/stamp-duty

- **Typical stamp duty:** 4% – 7%
- **Registration fee:** Around 1%
- **Charged on:** Higher of price and guidance value

## 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

1. Stamp duty at 4% = ₹3,20,000.
2. Registration at 1% = ₹80,000 (plus a small fixed fee).

**Result:** ≈ ₹4 lakh in duties — 2% less than a male buyer would pay on stamp duty.

## FAQs

### Is stamp duty charged on the agreement value or circle rate?

On the higher of the two. If you buy below the circle rate, duty is charged on the circle rate.

### Can I claim stamp duty under Section 80C?

Yes, under the old regime, in the year it is paid, as part of the ₹1.5 lakh 80C limit — only for a residential house.

### Is GST payable on property purchase?

GST applies to under-construction property (1% for affordable housing, 5% otherwise, without input credit). Ready-to-move property with a completion certificate doesn't attract GST.

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Canonical page: https://www.industax.com/calculators/stamp-duty
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.