State wise Stamp Duty Rates in India

Latest state wise Stamp Duty Rates along with registration charges in all the states in India. including the commercial properties and rental agreement Stamp duty & registration charges are levied by the State Government on property sale or any execution on mutual agreement between a buyer and seller. The rates of registration and stamp duty is very much important for purchaser of the property and the financers, banks or lenders which are financing against the Home loan or Mortgage loan or loan against property.

Individuals planning to purchase a house or interested in taking home loan or mortgage loan from bank must know the registration and stamp duty charges. The stamp duty is calculated on the fair value or sale deed value of the property which ever is higher. The state wise stamp duty, registration charges and rental agreement charges :

Also Check – Why encumbrance certificate is required? 

State wise Stamp Duty Rates in India

List of States	Stamp Duty Charges
Andhra Pradesh	5% of the Sale Deed value
Arunachal Pradesh	6%
Assam	8.25%
Bihar	Male to Female – 5.7% Female to Male – 6.3% Other cases – 6%
Chhattisgarh	5%
Goa	Upto Rs 50 lakh – 3.5% Rs 50 – Rs 75 lakh – 4% Rs 75 – Rs 1 crore – 4.5% Over Rs 1 crore – 5%
Gujarat	4.9%
Haryana	For male – 7% in urban areas For female – 5% in urban areas
Himachal Pradesh	5%
Jammu and Kashmir	5%
Jharkhand	4%
Karnataka	Above Rs 45 Lakh – 5%  Between Rs 21-45 lakh – 3% Less than Rs 20 lakh – 2%
Kerala	8%
Madhya Pradesh	7.5%
Maharashtra	6% for male 5% for female
Manipur	7%
Meghalaya	9.9%
Mizoram	9%
Nagaland	8.25%
Odisha	Foe Male – 5%  For Female – 4%
Punjab	7% (Male) 5% (Female)
Rajasthan	5% (Male) 4% (Female)
Sikkim	4% + 1% (in case of Sikkimese origin) 9% + 1% (for others)
Tamil Nadu	7%
Telangana	5%
Tripura	5%
Uttar Pradesh	Male – 7% Female – 7%-Rs 10,000
Uttarakhand	Male – 5% Female – 3.75%
West Bengal	Upto Rs 1 crore – 6% Above Rs 1 crore – 7%

NOTE : The charges are as on date and may vary. Pls check it from the concern sub registry office before considering the same.

State wise Stamp Duty on Commercial Property 

State	Stamp Duty Rates
Maharashtra	5%
Karnataka	Up to 3%
Delhi	Up to 6%
West Bengal	Up to 5%
Tamil Nadu	7%
Telangana	4%
Gujarat	3.5%
Kerala	8%
Uttar Pradesh	7%

Stamp Duty on Rental Agreements in India

Area	Agreement time period	Amount
Delhi	Up to 5 years	2%
Noida	Up to 11 months	2%
Karnataka	Up to 11 months	1% of the total rent plus deposit paid annually or Rs 500, whichever is lower
Tamil Nadu	Up to 11 months	1% of rent + deposit amount
Uttar Pradesh	Less than a year	4% of annual rent + deposit
Maharashtra	Up to 60 months	0.25% of the total rent
Gurgaon	Up to 5 years	1.5% of the average annual rent
Gurgaon	5-10 years	3% of the average annual rent

Income Tax Benefit on Stamp Duty & Registration Charges

Section 80C of the Income Tax Act of 1961 allows tax benefit on registration charges and stamp duties.  The benefit is extended to joint owners also. The maximum benefit under Income Tax act is up to ₹1,50,000.

Individuals can claim deduction only on new properties. However, there are no tax exemptions on residential plots, resale of property and commercial buildings.

Frequently Asked Questions

1. What is e-stamping and is it valid?

Reply – E-stamp is an online payment of stamp duty payment through digital mode. The stamp duty fees are paid electronically to the concern sub registrar office. 

2. Whether Stamp Paper  has an expiry date?

Reply – There is no such existing guidelines available. The Indian Stamp Act does dictate anything about expiration date for use of a stamp paper, but it is advisable not to use old stamp paper preferably older than 6 months. You may get the refund of unused stamp paper. 

3. Is rent agreement registration compulsory?