Stamp duty in Andaman and Nicobar Islands
Stamp duty is a state tax on the property value; registration is a separate fee. Both are paid by the buyer at registration, on the higher of the agreement value and the government guideline (circle) value.
₹2,50,000
₹50,000
₹3,00,000
Rates across India
| State | Stamp duty | Registration | Notes |
|---|---|---|---|
| Andaman and Nicobar Islands | 5% | 1% | |
| Andhra Pradesh | 5% | 1% | |
| Arunachal Pradesh | 6% | 1% | |
| Assam | 8.25% | 8.5% | |
| Bihar | 6% | 2% | |
| Chandigarh | 5% | 1% | |
| Chhattisgarh | 5% | 4% | |
| Dadra and Nagar Haveli and Daman and Diu | 5% | 1% | |
| Delhi | 6% | 1% | Delhi charges 6% for men and 4% for women; joint male-female purchases pay 5%. |
| Goa | 3.5% | 3% | |
| Gujarat | 4.9% | 1% | |
| Haryana | 7% | 1% | Haryana urban rates are 7% for men and 5% for women. |
| Himachal Pradesh | 6% | 2% | |
| Jammu and Kashmir | 7% | 1.2% | |
| Jharkhand | 4% | 3% | |
| Karnataka | 5% | 1% | Karnataka charges 5% above ₹45 lakh, 3% between ₹21–45 lakh and 2% below ₹20 lakh, plus 1% registration and cess/surcharge. |
| Kerala | 8% | 2% | |
| Ladakh | 7% | 1.2% | |
| Lakshadweep | 5% | 1% | |
| Madhya Pradesh | 7.5% | 3% | |
| Maharashtra | 5% | 1% | Maharashtra adds a 1% metro cess in Mumbai, Pune, Nagpur and Thane. Women buyers get a 1% concession on residential purchases held for the required period. |
| Manipur | 7% | 3% | |
| Meghalaya | 9.9% | 1% | |
| Mizoram | 9% | 1% | |
| Nagaland | 8.25% | 1% | |
| Odisha | 5% | 2% | |
| Puducherry | 10% | 0.5% | |
| Punjab | 7% | 1% | Punjab allows a 1% concession for women buyers. |
| Rajasthan | 6% | 1% | Rajasthan gives women buyers a 1% concession on stamp duty. |
| Sikkim | 5% | 1% | |
| Tamil Nadu | 7% | 4% | Tamil Nadu charges 7% stamp duty plus 4% registration, the same for all buyers. Registration is capped in some transactions — confirm at the sub-registrar office. |
| Telangana | 5% | 0.5% | Telangana charges 4% stamp duty, 1.5% transfer duty and 0.5% registration. |
| Tripura | 5% | 1% | |
| Uttar Pradesh | 7% | 1% | Uttar Pradesh gives women a rebate of up to ₹10,000 on stamp duty (applied on values up to ₹10 lakh), not a percentage cut. |
| Uttarakhand | 5% | 2% | |
| West Bengal | 6% | 1% |
Rates are indicative for urban residential property and change with state budgets. Always confirm at the sub-registrar office before you register.
What you actually pay at registration
Three amounts land on the same day: stamp duty (a percentage of value, paid by e-stamping or franking), the registration fee (usually 1%, capped in a few states), and small charges for the document writer, scanning and the CERSAI filing. Add roughly 0.5% for miscellaneous costs on top of the percentages above.
The taxable value is the higher of what you paid and the state's guideline value — called circle rate in Delhi and the north, ready reckoner rate in Maharashtra, and guidance value in Karnataka. If the market price of the flat is below the guideline value, you still pay duty on the guideline value, and the difference can attract income tax under Section 56(2)(x) for the buyer.
Concessions worth knowing
Several states charge women buyers 1–2 percentage points less: Delhi (4% against 6%), Haryana, Rajasthan, Punjab and Maharashtra all have a version of this, and Uttar Pradesh gives a flat rebate instead. The concession usually applies only where the woman is the sole or first owner, and Maharashtra requires the property to be held for a period before resale. Some states also reduce duty for affordable housing below a value threshold, and for transfers within a family by gift deed.
Paying it
Most states now use e-stamping through SHCIL or the state's own portal, so you buy the stamp online and carry the certificate to the sub-registrar. Book the registration slot in advance where the state offers it, and take the original chain of title documents, ID and PAN for all parties, two witnesses, and the seller's latest tax receipt. Stamp duty is not refundable if the deal falls through after stamping, though most states allow a partial refund on application within a limited window.