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Charges for a sale deed

The Stamp duty and registration fees charges for a sale seed vary in each State in India. The following are the charges prescribed in various States as on 31.12.2015:



Sl.No STATE STAMP DUTY CHARGES REGISTRATION FEES
1 Andhra Pradesh 5% of Market Value 1% of Market Value
2 Assam 7% of Market Value (for female)8% of Market Value (for male) 3% of Market Value (for ladies)4% of Market Value (for joint purchase – ladies and male)5% of Market Value (for male)
3 Bihar 5.7% of Estimated Minimum Value (for females) and 6.3% of Estimated Minimum Value (for males) in non urban areas8% of Estimated Minimum Value in certain urban areas 1.9% of Estimated Minimum Value (for females) and 2.1% of Estimated Minimum Value (for males)
4 Chhattisgarh 6.25% on Guideline Value 1% on Guideline Value
5 Delhi (UT) 4% of Circle rates (if purchaser is female) and 6% of Circle rates (if purchaser is male) 1% of Circle rate
6 Gujarat 4.9% of Market Value or Consideration (whichever is higher) 1% of Market Value or Consideration whichever is higher
7 Haryana If Purchaser is male - 5% of Collector rate (outside MC areas) and 7% of Collector rate (in MC areas)If Purchaser is both male and female - 4% of Collector rate (outside MC areas) and 6% of Collector rate (in MC areas)If Purchaser is female - 3% of Collector rate (outside MC areas) and 5% of Collector rate (in MC areas) 0.5% of Collector rate subject to a maximum of Rs.15000/-
8 Himachal Pradesh 4% of Circle rates (if purchaser is women) and 6% of Circle rates (if purchaser is male) 2% of circle rates subject to a maximum of Rs.25000/-
9 Jharkhand 4% on value of the Deed 3% on value of the Deed
10 Karnataka 5.6% of Market Value 1% of Market Value
11 Kerala 6% of Fair Value of land or consideration (whichever is higher) 2% of Fair Value of land or consideration (whichever is higher)
12 Madhya Pradesh 5% on Market Value Guideline 0.8% on Market Value Guideline
13 Maharashtra 5% (Municipal Corporation areas), 4% (Municipal Council and MMRDA areas) and 3% (rural and other areas) – 1% Surcharge for all Properties except those located in Mumbai and Mumbai Suburban District 1% of Guideline/Market Value subject to a maximum limit of Rs.30000/-
14 Odisha 5% of Benchmark value rate (ie market rate) 2% of benchmark value rate (ie market rate)
15 Puducherry (UT) 10% on Guideline Value (for male) and 5 % on Guideline Value (for females provided the Property purchased should not be transferred within a period of 5 years) 0.5% of Guideline value
16 Punjab If Purchaser is male - 6% of Collector rate (in rural areas) and 8% of Collector rate (in urban areas)If Purchaser is female - 4% of Collector rate (in rural areas) and 6% of Collector rate (in urban areas) 1% on Collector rate (max Rs.200000/-)
17 Rajasthan 5% (favouring males) on DLC rates (ie market rates)4% (for females other than SC/ST/BPL and for any person with 40% and abve disability)3% (for females - SC/ST/ BPL) 1% on DLC rates
18 Tamil Nadu 7% on Guideline Value 1% of Guideline Value
19 Telangana 4% on Market Value 0.5% on Market Value
20 Uttar Pradesh If Purchaser is male – 5% of Circle rate (in rural areas) and 7% of Circle rate (in urban areas)If Purchaser is female - 4% of Circle rate (in rural areas) and 6% of Circle rate (in urban areas for Property valued upto Rs.10 lakhs) and 7% of Circle rate (in urban areas for Property valued more than Rs.10 lakhs) 2 % of Circle rate (maximum Rs.10000/-)
21 West Bengal 5% (Panchayat area upto Rs.40 lakhs market value)6% (Municipal area upto Rs.40 lakhs market value)1% (additional stamp duty if it exceeds Rs.40 lakhs market value) Up to Rs.5000/- Rs.9/-Above Rs.5000/- 1.1% of Market Value


(The writer is a Chennai-based advocate and author of ‘Property Registration, Land Records and Building Approval Procedures Followed in Various States in India’)


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Printable version | Sep 12, 2021 8:19:20 PM | https://www.thehindu.com/features/homes-and-gardens/Charges-for-a-sale-deed/article14558627.ece

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