Stamp Duty in India 2026: State-by-State Rates with Real Calculations

You've found the flat, negotiated the price, and the builder is waiting for the booking cheque. Then you Google stamp duty and the number that comes back is completely different from what the builder quoted. This is one of the most common shocks first-time buyers face.

Stamp duty in India is a state subject — every state sets its own rate, often with sub-rules for property value bands, buyer gender, and property type. Here is what you actually pay in India's major property markets in 2026, with worked calculations.

What is Stamp Duty and Why Does It Exist?

Stamp duty is levied under the Indian Stamp Act, 1899 (with each state passing its own amendments). It is the government's way of validating a property transaction — the stamped sale deed becomes the legal evidence of ownership transfer. Without a properly stamped and registered document, you cannot claim ownership, take a home loan against the property, or sell it in future.

Registration charges are a separate fee charged by the Sub-Registrar's office to record the deed in government records.

Stamp Duty Rates by State: 2026

Maharashtra

• Properties above ₹30 lakh: 5% stamp duty + 1% local body tax (metro cess)
• Women buyers: 1% rebate → effectively 5% total
• Registration charge: 1% of the property value (capped at ₹30,000 for properties above ₹30 lakh)
• Example: ₹80 lakh flat in Pune — stamp duty ₹4.8L + registration ₹30,000 = ₹5.1 lakh

Karnataka

• Properties above ₹45 lakh: 5.6% (5% stamp duty + 0.5% cess + 0.1% surcharge)
• Properties ₹21–₹45 lakh: 3%
• Registration: 1% (no cap)
• Example: ₹70 lakh flat in Bengaluru — stamp duty ₹3.92L + registration ₹70,000 = ₹4.62 lakh

Tamil Nadu

• Stamp duty: 7% on market value
• Registration: 4% on market value
• Combined: 11% — one of the highest in India
• Example: ₹60 lakh flat in Chennai — ₹4.2L + ₹2.4L = ₹6.6 lakh

Telangana

• Stamp duty: 4%
• Registration charge: 0.5%
• Transfer duty: 1.5%
• Combined: 6%
• Example: ₹65 lakh flat in Hyderabad — ₹3.9 lakh total

Delhi

• Men buyers: 6%
• Women buyers: 4% (saving: 2% on the transaction value)
• Registration: ₹1,100 flat fee
• Example: ₹1 crore flat — men pay ₹6L, women pay ₹4L

Haryana (Gurugram)

• Urban properties: 7% for men, 5% for women
• Registration: additional 0.5–2%
• Example: ₹80 lakh flat in Gurugram — ₹5.6L (men) or ₹4L (women) + registration

Uttar Pradesh (Noida/Greater Noida)

• Stamp duty: 7%
• Registration: 1%
• Example: ₹50 lakh flat in Noida — ₹3.5L + ₹50,000 = ₹4 lakh

West Bengal (Kolkata)

• Up to ₹25 lakh: 5%; above ₹25 lakh: 6%
• Municipal area surcharge: 1%
• Registration: 1%

Kerala (Kochi)

• Stamp duty: 8% (one of the highest)
• Registration: 2%
• Example: ₹60 lakh flat in Kochi — ₹4.8L + ₹1.2L = ₹6 lakh

Women Buyers: The Discount That Adds Up

Several states give women buyers a 1–2% stamp duty rebate specifically to encourage female homeownership. Over a ₹80 lakh property, this saves ₹80,000–₹1.6 lakh. If you're buying jointly with your spouse, registering the property in the wife's name first (or as the first applicant) typically qualifies for this rebate.

How Stamp Duty is Calculated: Market Value vs Agreement Value

Stamp duty is levied on whichever is higher: the agreement value or the government's guideline rate (circle rate / ready reckoner rate). If you buy a flat for ₹70 lakh but the government's circle rate values it at ₹80 lakh, you pay stamp duty on ₹80 lakh.

Builders sometimes quote a "split" — a lower agreement value for the flat and a separate (unstamped) amount for "extras" like interiors or car park. This is legally risky and increasingly scrutinised by tax authorities.

Can Stamp Duty be Included in a Home Loan?

No. Stamp duty and registration charges are overhead expenses not covered by home loans. You must arrange this as a separate cash payment at the time of registration. This is why your actual liquid cash requirement is significantly higher than just the 10–25% down payment.

Key Timeline

Stamp duty must be paid before or at the time of registration. Delayed payment attracts a penalty of 2% per month on the outstanding stamp duty, plus a potential fine.

Practical Summary

Before finalising any property, look up the current guideline rate on your state's stamp duty portal (IGR Maharashtra, Kaveri Karnataka, TNREGINET Tamil Nadu, Dharani Telangana). Calculate stamp duty on the higher of agreement value or circle rate. Budget this as a separate cash outflow — it cannot be borrowed — and check the women-buyer rebate applicable in your state.