Stamp Duty in Maharashtra: Rates, Women’s Concession and GRAS Payment

Stamp duty on a property purchase in Maharashtra is 5% of the market value in municipal corporation and council areas and 4% in gram panchayat areas, under Article 25 of the Maharashtra Stamp Act, 1958. A 1% cess is added in many cities, so Mumbai buyers usually pay 6% in total. Women buying a home pay 1 percentage point less, and the registration fee is 1%, capped at ₹30,000.

Key facts

Stamp duty rates by area

Duty is charged on the market value of the property, which the department works out from the annual statement of rates (ready reckoner). If the agreement price is higher, duty is paid on that price. The base rates in the Act, as updated by the department to 22 July 2026, are:

On top of the base rate, a 1% cess applies to sale, gift and usufructuary mortgage documents in municipal corporations where urban transport projects are being built. The Urban Development Department’s order of 28 March 2020 describes this cess and the laws that levy it. Some corporations also collect local body tax or a transport surcharge.

That is why published totals differ by city. Godrej Capital’s June 2026 guide puts Mumbai at 6% and Pune, Thane and Nagpur at 7% for male buyers. Treat these as a guide and confirm the figure for your locality with the sub-registrar before paying. Our stamp duty by state page compares Maharashtra with other states, and other states charge different rates.

Women buyers: the 1% concession

A Revenue and Forest Department order dated 31 March 2021 cut stamp duty by 1 percentage point from 1 April 2021. It covers a conveyance or agreement to sell for any residential unit (a flat, bungalow, row house or tenement) bought by a woman or women.

Paying through GRAS: step by step

GRAS is the state treasury’s online payment system run by the Finance Department.

1. Work out the duty and registration fee with the sub-registrar’s valuation or the stamp duty calculator.
2. Open gras.mahakosh.gov.in and choose Department of Registration and Stamps.
3. Click Pay Without Registration, or log in if you have a GRAS account.
4. Select the payment type (stamp duty, registration fee or both), the district and the sub-registrar office.
5. Enter the amount, your PAN if needed, your name, the property address and the second party’s name.
6. Choose a bank and pay by net banking, or print the challan and pay at a listed bank counter.
7. Save the challan (GRN) and take it to the sub-registrar office on your registration day.

The challan is defaced once it is used for a document, so one challan cannot be reused. If you prefer paper, listed banks issue an e-SBTR (secured bank and treasury receipt); the GRAS site lists these banks. For e-stamp certificates, see our guide to buying e-stamp paper online.

Registration fee and its cap

The Registration Act fee table for Maharashtra charges ₹100 on value up to ₹10,000. Above that, it adds ₹10 for every ₹1,000, which works out to about 1%, with a ceiling of ₹30,000. For a flat worth ₹80 lakh, the fee is therefore ₹30,000, not ₹80,000. The fee applies to conveyances, gifts, exchanges, partitions and powers of attorney to sell, on the market value used for stamp duty.

Leave and licence and gift deeds

Leave and licence agreements

Under Article 36A, a leave and licence agreement for up to 60 months attracts duty of 0.25% of the total of:

• the rent or licence fee for the whole term;
• any non-refundable deposit or premium; and
• interest at 10% a year on the refundable deposit.

The department’s Leave and License 2.0 calculator adds a registration fee of ₹1,000 for urban property and ₹500 for rural property. Agreements longer than 60 months pay the lease rates in Article 36. Our rent agreement rules page covers the clauses to include.

Gift deeds

Article 34 charges a gift at the same rate as a sale. Two concessions apply:

• 3% of market value if the property goes to a husband, wife, brother, sister, or a lineal ascendant or descendant.
• A flat ₹200 if residential or agricultural property goes to a husband, wife, son, daughter, grandson, granddaughter or the widow of a deceased son.

Refund, adjudication and penalties

Refund of unused or spoiled stamps

Sections 47 and 48 allow a refund for stamps spoiled before use, or used on a document that failed. You must apply within one year; the limit was six months until 31 July 2024. If a registered agreement to sell is cancelled by a registered deed before possession, within five years of the agreement, the one year runs from the cancellation deed. Applications go to the Collector of Stamps. The IGR website has the process and form under Stamp Duty Refund. Since 7 April 2026, refund claims above ₹20 lakh (earlier ₹5 lakh) go to senior officers instead of the district Collector.

Adjudication

Under Section 31, you can ask the Collector to decide the correct duty on a document by paying a fee of ₹1,000. For a document already signed, you must first deposit the duty you think is short. Any excess is refunded within 45 days, without interest. If adjudicated duty is not paid within 60 days of the demand notice, a penalty of 2% a month applies, up to four times the shortfall.

Penalty for evading duty

Section 59 now provides imprisonment of one to six months, a fine of up to ₹1 lakh, or both, for signing an under-stamped document to evade duty. Maharashtra Act 63 of 2025 made this change. Reports of the 2026-27 state budget said the earlier fine limit was ₹5,000. For a disputed valuation or a large deficit, a lawyer familiar with stamp matters can advise on adjudication first.

Frequently asked questions

What is the stamp duty in Mumbai?

The base rate is 5%, and the 1% cess usually brings the total to 6%. Women buying a residential unit pay about 5%.

Is the women’s 1% concession available on resale flats?

Yes. The 2021 order covers a conveyance or agreement to sell for any residential unit bought by women, new or resale.

Can a woman who used the concession sell to a man?

Yes. The 15-year condition was dropped in 2023, so she no longer has to repay the 1%.

What is the maximum registration fee in Maharashtra?

₹30,000 for a property sale, however high the value.

How is stamp duty on a leave and licence agreement calculated?

At 0.25% of total rent for the term, plus any non-refundable deposit and 10% yearly interest on the refundable deposit, for terms up to 60 months.

How long do I have to claim a stamp duty refund?

One year, counted from the stamp purchase or the relevant document date in most cases.

What is GRAS?

GRAS is the Maharashtra government’s online receipt system. You use it to pay stamp duty and registration fees by e-challan.

Sources

• Maharashtra Stamp Act, Schedule I, article-wise (updated 22 July 2026) — Department of Registration and Stamps, Maharashtra (checked 16 Sep 2026)
• Maharashtra Stamp Act, section-wise (modified up to 13 July 2026) — Department of Registration and Stamps, Maharashtra (checked 16 Sep 2026)
• Registration fee table — Department of Registration and Stamps, Maharashtra (checked 16 Sep 2026)
• Urban Development Department order on 1% cess, 28 March 2020 — Government of Maharashtra (checked 16 Sep 2026)
• Order on 1% stamp duty reduction for women, 31 March 2021 — Revenue and Forest Department, Maharashtra (checked 16 Sep 2026)
• Leave and License 2.0 stamp duty calculator — Department of Registration and Stamps, Maharashtra (checked 16 Sep 2026)
• GRAS payment for Department of Registration and Stamps — Finance Department, Maharashtra (checked 16 Sep 2026)
• GRAS user manual for payment without registration — Directorate of Accounts and Treasuries, Maharashtra (checked 16 Sep 2026)
• Stamp duty refund — Department of Registration and Stamps, Maharashtra (checked 16 Sep 2026)
• Stamp duty and registration charges in Maharashtra 2026 — Godrej Capital (checked 16 Sep 2026)
• Maharashtra junks 15-year cap on women selling property — Moneycontrol (checked 16 Sep 2026)