Stamp duty is a state tax, so there is no national rate. What is common everywhere is the base it is charged on. Duty is levied on the higher of your agreement value and the state’s own guidance value, often called the circle rate or ready reckoner rate.
That is the misreading this page exists to correct. People compute duty on the price they negotiated. The sub-registrar computes it on the government’s figure if that figure is higher. A cheap deal does not produce a cheap registration.
What do you pay at registration?
| Charge | How it is set | Who sets it | Where to verify it |
|---|---|---|---|
| Stamp duty | A percentage of the chargeable value | The state, by its Stamp Act and notifications | State registration department portal |
| Transfer duty | A percentage, levied alongside stamp duty in some states | The state or the local body | State registration department portal |
| Registration fee | Usually a percentage of the same value, sometimes capped | The state, under the Registration Act | State registration department portal |
| Circle or ready reckoner rate | Minimum value per square unit by locality | The state, revised periodically | The state’s published rate schedule |
| Local cess or surcharge | Added in some cities on top of stamp duty | Municipal or metropolitan authority | The state’s notification for that city |
| Women-buyer concession | A lower rate where the buyer is a woman | The state, and not every state offers one | The state’s notification, with its expiry date |
| Incidental charges | E-stamping, pasting and document handling | The state and its service provider | The sub-registrar’s fee schedule |
Delhi: the rates we have verified
These come from the Delhi Revenue Department’s own property registration page, read on 6 September 2026.
| Item | Rate | Condition |
|---|---|---|
| Stamp duty and transfer duty, sale deed | 4% | Where the vendee is a woman |
| Stamp duty and transfer duty, sale deed | 6% | Where the vendee is a man |
| Registration fee | 1% of the total value of the sale deed | Plus a ₹100 pasting charge |
| Gift deed | 4% woman donee, 6% man donee | Same split as a sale deed |
| Leasehold to freehold conversion | 4% woman, 6% man | Same split as a sale deed |
On a ₹1,00,00,000 Delhi flat, that is ₹4,00,000 of stamp and transfer duty for a woman buyer against ₹6,00,000 for a man. Registration adds ₹1,00,000 and the ₹100 pasting charge. The concession is worth ₹2,00,000 here, which is why joint registration in a woman’s name is common.
Why there is no 28-state table on this page
Because we could not verify one. State rates are set by notification, not by a single published table. They vary inside a state by municipal area. Several women’s concessions are time-limited and lapse on a date that is easy to miss.
A table that looks complete and is quietly two years out of date would cost a reader real money at the counter. So we publish what we checked against the state’s own department, and tell you exactly how to check yours.
Go to your state’s registration and stamps department site. Find the current notification for conveyance, not a summary. Check whether a city surcharge applies to your locality, and whether the women’s concession has an expiry. Then use our stamp duty calculator to apply that rate to your own numbers.
How the circle rate changes the sum
Say the agreement value is ₹80,00,000 and the circle rate value for that flat is ₹95,00,000. Duty is computed on ₹95,00,000. You pay on a value you did not agree to, because the state will not accept a declared price below its own floor.
It can also work the other way. Where the agreement value is higher than the circle rate, duty is on the agreement value. The rule is the higher of the two, always.
Find the circle rate before you sign, not after. It is published by locality, and in most states it is searchable online. A large gap between the two numbers is also a signal about the deal itself.
What stamp duty does to your home loan
Lenders fund a percentage of the property value, and registration costs sit outside that. You bring the duty in cash, on top of the down payment. On a Delhi flat that is 5% to 7% of value before you have paid a rupee of the price.
Budget for it as part of the deposit, not as an afterthought. Our guides to home loans and home loan tax benefits cover what the loan does and does not stretch to, and property tax by city covers what arrives every year afterwards. There is a longer walkthrough of the payment mechanics on our stamp duty explainer.
Frequently asked questions
What is stamp duty charged on?
The higher of the agreement value and the state’s circle or ready reckoner value. Never on the lower of the two.
Is stamp duty lower for women buyers?
In some states, yes. In Delhi the rate is 4% for a woman vendee against 6% for a man. Other states differ, and some offer no concession at all.
What is the registration fee in Delhi?
1% of the total value of the sale deed, plus a ₹100 pasting charge. It is separate from the stamp and transfer duty.
Can stamp duty be added to my home loan?
Generally no. Lenders size the loan against the property value and leave registration costs to you. Plan to pay it in cash.
Does a joint purchase with my wife reduce the duty?
It can, where the state offers a women’s concession and the rules allow it on a joint deed. Check your state’s notification, because some states require the woman to be the sole buyer.
Sources
- Government of NCT of Delhi, Department of Revenue, Property registration — stamp duty, transfer duty and registration fee rates. https://revenue.delhi.gov.in/revenue/property-registration — read 6 September 2026.
Related reading
Circle Rate vs Market Rate
How circle rate and market rate differ, which one stamp duty uses, and the Section 56(2)(x) tax risk when they diverge.
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GST on Property Purchase
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Hidden Costs of Buying a Home
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