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’)
