Stamp Duty in Gujarat: Jantri Rates, Charges and Garvi Portal

Stamp duty on buying property in Gujarat is 4.9% of the sale price or the jantri-based market value, whichever is higher. A registration fee of 1% is added, and women buyers are exempt from that fee. Both are paid online through the state’s Garvi portal or by e-stamp.

Key facts

Stamp duty and registration fee on property

Article 20 of Schedule I to the Gujarat Stamp Act charges 3.5% on a conveyance. Section 3A adds 40% of that duty, or 1.4 percentage points, which makes the total 4.9%. The Gujarat State Law Commission set out this calculation in its January 2021 report, and the Garvi stamp duty calculator guide uses the same 4.9% for sale deeds.

The registration fee is 1% of the consideration under the fee table on Garvi. The Law Commission report notes that a woman buyer does not pay this fee, so her total is 4.9% against 5.9% for others. The duty itself is the same for men and women. For a flat with a jantri value of ₹50 lakh and a price of ₹60 lakh, a male buyer pays ₹2,94,000 in duty and ₹60,000 in fee. Check how the exemption applies to a joint purchase with the sub-registrar before you pay.

Use our stamp duty calculator for a quick estimate. For other states, see stamp duty by state.

Jantri rates: what they are and how to check one

Jantri is Gujarat’s annual statement of land and construction rates. It sets the minimum market value the stamp office accepts. The Revenue Department’s jantri page says current rates follow its resolution of 13 April 2023; the revised rates applied from 15 April 2023. A revised draft jantri was published for public objections in November 2024; the department’s page still shows the 2023 basis.

1. Open Garvi and choose Jantry rate or Market value.
2. Select district, taluka and village or town planning scheme.
3. Pick the survey, block, city survey or final plot number.
4. Note the open land and construction rates shown for that value zone.

The IGR’s jantri guidelines adjust the rate for the type of property. These are the main adjustments for homes:

• Built-up area is taken as 1.2 times the carpet area when only carpet area is stated.
• Flats up to 100 sq m get 10% off the rate; flats above 200 sq m pay 20% more.
• Without a lift, the second floor is valued at 95% and the third floor and above at 90%. With a lift, only the top floor gets a cut, to 95%.
• Old buildings lose 1.2% of construction value for each year, up to 50 years.
• Covered parking is valued at 10% of the residential rate and open parking at 5%, with at least 8 sq m per car.

If the price in your deed is below market value, Section 32A lets the sub-registrar send the document to the Deputy Collector, Stamp Duty Valuation Organisation. You get a notice with a provisional value and can file evidence. You can appeal the final order to the Chief Controlling Revenue Authority under Section 53(1) within 90 days, with a deposit of 25% of the disputed duty.

Paying duty: e-stamp, not franking

Gujarat stopped selling non-judicial stamp paper from 1 December 2019 and stopped franking from 1 April 2025, according to the IGR’s page on types of stamps. You now have two options:

• Garvi e-payment: pay duty and fee through the state’s Cyber Treasury by net banking, debit or credit card, UPI or NEFT.
• E-stamp certificate: sold through SHCIL at every sub-registrar office and at about 4,591 authorised collection centres, including banks, post offices, notaries and CSC centres.

Our guide to buying e-stamp paper explains how to check a certificate.

How to register a document through Garvi 2.0

1. On garvi.gujarat.gov.in, choose Citizen login and create a user ID.
2. Go to Pre-registration for document and click New registration application.
3. Enter the nature and sub-type of the document, the date and the number of parties.
4. Add the executants, then the claimants, then the identifying witnesses.
5. Enter the property details: district, taluka, village, survey or block number and construction.
6. Select the sub-registrar office for that property and enter the presenter’s email.
7. Enter the consideration, market value and number of pages, then pay the fee and duty through Cyber Treasury.
8. Print the receipt, book a date and time slot, and click Save token.
9. Visit the sub-registrar office with the printed appointment, receipt, document and all parties.

Before buying, check a project’s registration on RERA Gujarat.

Duty on rent, gift, release and partition deeds

The lease and title-deed rates come from the 2025 amendment, in force from 10 April 2025. That amendment also makes banks, NBFCs and housing finance companies liable to pay duty on documents in their favour. Gift, release and partition rates come from Garvi’s calculator guide, which predates the 2025 amendment in places. Some private websites quote a 1% family rate for gifts, but we found no government notification for it. Confirm the figure on the Garvi calculator before signing. The registration fee on a gift or partition is 1% of market value.

Adjudication, penalties and refunds

If you are unsure of the correct duty, apply to the Collector under Section 31. Since the 2025 amendment, the fee is ₹1,000, and a signed document must be brought within 60 days of signing, or three months after it first reaches Gujarat if signed elsewhere. A document brought later is impounded instead.

Deficit duty now attracts a monthly penalty under Section 39. It is 2% of the shortfall per month if you come forward, and 3% if the Collector detects it, with a minimum of ₹300. The caps are four and six times the shortfall. Refunds of spoiled stamps must be claimed within six months of purchase, and the refund deduction is at least ₹300. For a disputed valuation or a large transaction, a property lawyer can check the duty first.

Frequently asked questions

What is the stamp duty in Gujarat for women?

The same 4.9% as for men. Women buyers are exempt from the 1% registration fee.

Is stamp duty in Gujarat charged on jantri or on the sale price?

On whichever is higher. If the deed shows less than market value, the document can be referred for valuation under Section 32A.

Can I buy stamp paper in Gujarat?

Physical non-judicial stamp paper has not been sold since 1 December 2019, and franking stopped from 1 April 2025. Use an e-stamp certificate or Garvi e-payment.

What is the stamp duty on a rent agreement in Gujarat?

₹500 for a residential lease under one year. For one to five years, it is 1% of the average annual rent, with a ₹1,000 minimum for homes.

Where can I download the Gujarat stamp duty schedule?

Garvi’s Act and rules section has the Gujarat Stamp Act, and its help files include the stamp duty calculator guide.

What is a certificate of stamp duty in Gujarat?

It is the Collector’s endorsement under Section 32 after adjudication. It confirms the full duty is paid, or that none is due.

Sources

• 21st Report: need to reduce stamp duty and registration fee — Gujarat State Law Commission (checked 16 Sep 2026)
• Gujarat Stamp (Amendment) Act, 2025 — Gujarat Government Gazette (checked 16 Sep 2026)
• Stamp duty calculator guide — Garvi, IGR Gujarat (checked 16 Sep 2026)
• Registration fee calculation guide — Garvi, IGR Gujarat (checked 16 Sep 2026)
• Garvi 2.0 help manual for document registration — IGR Gujarat (checked 16 Sep 2026)
• Gujarat jantri — Revenue Department, Gujarat (checked 16 Sep 2026)
• Jantri guidelines — Inspector General of Registration, Gujarat (checked 16 Sep 2026)
• Types of stamps — Inspector General of Registration, Gujarat (checked 16 Sep 2026)
• FAQs — Inspector General of Registration, Gujarat (checked 16 Sep 2026)
• Gujarat Stamp (Amendment) Act, 2025 effective 10 April 2025 — SCC Online (checked 16 Sep 2026)
• New jantri rates from 15 April 2023 — The Hindu (checked 16 Sep 2026)