Stamp duty vs registration charges: what's the difference?
They sound similar and are paid together, but they are two separate charges — and you owe both.
- A state government tax on the legal instrument that transfers the property (the sale deed)
- The larger of the two charges
- Rate set by each state — and it varies widely
- The fee to register the transaction and officially record the change of ownership
- Usually a smaller percentage (often 1–4%)
- Paid to the state registration/revenue authority
Stamp duty & registration charges: top 20 states (2026)
The table below gives indicative rates for a standard property sale in 2026. Treat them as a starting point for budgeting, not a final quote — the actual amount depends on your state, city, property value and the government (circle/guidance) rate.
| State | Stamp Duty | Registration | Key point |
|---|---|---|---|
| Maharashtra | ~5–6% | 1% | Effective cost varies by location and cess |
| Karnataka | 2%–5% by value | 2% | Registration fee rose from 1% to 2% (31 Aug 2025) |
| Delhi | 6% male / 4% female (+1% MCD above ₹25L) | 1% + ₹100 | Effective ~8% male / 6% female in MCD areas |
| Uttar Pradesh | ~7% | 1% | Female-buyer concessions may apply |
| Tamil Nadu | 7% | 4% | Registration charge is relatively high |
| Telangana | ~4% + transfer duty | ~0.5% + levies | Cost has multiple components |
| Gujarat | ~4.9% | 1% | Concessions may apply by transaction |
| Rajasthan | ~5–6% | 1% | Depends on buyer and property category |
| Haryana | ~5–7% | 1% | Differs between urban and rural areas |
| West Bengal | ~5–6% | 1% | Location and value affect the rate |
| Kerala | 8% | 2% | One of the higher headline rates |
| Andhra Pradesh | ~5% | 1% | Document type can change the amount |
| Punjab | ~6–7% | 1% | Female-buyer concessions may apply |
| Madhya Pradesh | ~7.5% | ~3% | Additional components may apply |
| Bihar | ~6% | 2% | Buyer category affects the calculation |
| Odisha | ~5% | 2% | Female-buyer concessions may apply |
| Chhattisgarh | ~5% | 1% | Local levies may apply |
| Jharkhand | ~4% | ~3% | Registration component is higher |
| Assam | ~8.25% | 1% | One of the highest headline rates |
| Goa | ~3.5% | 1% | Relatively low headline rate |
Actual charges vary by state, city, property type, transaction value, the applicable government/circle rate, buyer category, concessions, cess and other local levies. Always confirm the current figure on the state's registration/revenue portal before you register.
Why you can't just multiply price × rate
The single most common mistake buyers make is assuming: Stamp Duty = Purchase Price × State Rate. In reality, many states calculate stamp duty on the HIGHER of your declared transaction value and the government-determined value of the property — the circle rate, guidance value or ready-reckoner value.
You buy a flat for ₹80 lakh, but the applicable government (circle) value is ₹90 lakh. Stamp duty may then be charged on ₹90 lakh, not ₹80 lakh — so your cost is higher than a simple percentage of the price suggests. The exact rule depends on the state and location.
Karnataka: a recent change that catches people out
Karnataka is a good example of why old property articles go stale fast. The state's registration fee was increased from 1% to 2% with effect from 31 August 2025, and the applicable stamp duty on a sale also depends on the property's value. A budget built on the old 1% registration fee can materially understate the true cost of the transaction.
Delhi: female buyers pay less — and don't forget the MCD transfer duty
Delhi gives a notable concession to female buyers, and it also has an easily-missed municipal charge on top of the state stamp duty.
| Component | Rate | Note |
|---|---|---|
| Stamp duty — male buyer | 6% | On the higher of consideration and circle rate |
| Stamp duty — female buyer | 4% | Concession for female ownership |
| MCD transfer duty | 1% | On properties above ₹25 lakh — a municipal charge, not state stamp duty |
| Registration fee | 1% + ₹100 | Plus a small pasting fee |
Once stamp duty, the MCD transfer duty and registration are added together, the effective government cost in standard MCD areas works out closer to 8% for male buyers and 6% for female buyers. NDMC and Delhi Cantonment areas follow their own, generally lower structures and should be checked separately.
What about NRIs specifically?
Good news first: there is generally no higher stamp-duty rate simply because the buyer is an NRI — you pay the same state rate as a resident. But an NRI purchase carries extra layers a resident buyer doesn't have to think about:
- FEMA rules on which property categories an NRI may buy (no agricultural land, farmhouses or plantations)
- Routing the purchase funds correctly through NRE / NRO accounts
- Clean source-and-movement-of-funds documentation
- A Power of Attorney where you can't be physically present to register
- TDS obligations where they apply to the transaction
- Documentation and registration formalities handled remotely
For an NRI, stamp duty and registration are just one part of the overall compliance around a property purchase — FEMA, banking, PoA and documentation all sit alongside it. Getting them coordinated is what keeps the registration from stalling.
Don't forget the additional charges
The headline stamp-duty percentage is rarely the complete cost. Depending on the state and transaction, you may also meet:
- Transfer duty (like Delhi's MCD levy)
- Cess and surcharge
- Municipal / local levies
- Registration fee and documentation charges
- Mutation charges to update land records
- Other state-specific fees
This is exactly why comparing two states purely on their headline stamp-duty percentage can be misleading — the add-ons change the real number.
How much should you actually budget?
Take a property worth ₹1 crore. If stamp duty is 6%, that alone is ₹6 lakh. If registration is another 1%, add ₹1 lakh. Your government charges are already around ₹7 lakh — before any cess, surcharge or transaction-specific levy. The true figure must be worked out using the rules for that specific property and location, but a 6–8% all-in allowance is a sensible starting point for planning.
Before you register: a 7-point checklist
- The latest stamp-duty rate in the state (rates change — Karnataka did in 2025)
- The applicable registration fee
- Whether a female-buyer concession applies
- The property's circle / guidance / ready-reckoner value
- Whether stamp duty is charged on the transaction value or the government value
- Any applicable cess, surcharge or municipal transfer duty
- Whether the transaction qualifies for any exemption or concession
Most importantly, verify the final amount on the relevant state government's registration/revenue portal — or with a professional — immediately before executing the transaction, because state-level charges and rules can change with little notice.
Frequently asked questions
Do NRIs pay higher stamp duty than residents in India?
Generally no. Stamp duty is a state charge based on the property and transaction, not the buyer's residency, so an NRI usually pays the same rate as a resident. The extra work for NRIs is around FEMA, banking, Power of Attorney and documentation, not the stamp-duty rate itself.
Is stamp duty calculated on the price I pay or the government value?
In many states it is charged on the higher of your declared transaction value and the government-determined value (circle rate / guidance value / ready-reckoner value). So if the circle rate is above your purchase price, your stamp duty can be higher than a simple percentage of the price.
What are typical stamp duty and registration charges in 2026?
Headline stamp duty is broadly 4–8% depending on the state, with registration usually 1–4% on top. As a planning rule of thumb, budget around 6–8% all-in for government charges, then confirm the exact figure for your state and property.
Why did Karnataka's charges change?
Karnataka increased its registration fee from 1% to 2% with effect from 31 August 2025, and stamp duty on a sale also depends on the property's value. Older guides using the 1% figure now understate the cost, which is why you should always check the current rate.
Does Delhi really charge female buyers less?
Yes. Standard Delhi stamp duty is 6% for male buyers and 4% for female buyers, plus a 1% MCD transfer duty on properties above ₹25 lakh and a 1% + ₹100 registration fee. Added together, the effective cost in MCD areas is closer to 8% (male) / 6% (female).
Are stamp duty and registration charges the same thing?
No. Stamp duty is a state tax on the transfer instrument (the sale deed); registration charges are a separate fee to officially record the transaction. Both are normally payable when you buy.
Can an NRI pay stamp duty and register a property without travelling to India?
Yes, in most cases, using a properly executed Power of Attorney so an authorised representative can complete registration on your behalf, alongside the correct FEMA-compliant funding. This is exactly the kind of coordination NRiSimplify handles end to end.
This article is for general information only and reflects rules current as of 2026. Stamp-duty and registration calculations are transaction-specific and state-dependent — rates, cesses and rules can change, so please verify the current position with the relevant state registration authority or a qualified professional before completing a property transaction.