Stamp duty is a state tax. There is no national rate, and there is no single number for a state either. The rate depends on where the property sits inside that state. Maharashtra charges 5% inside a municipal corporation and 4% in a gram panchayat area. Both figures come from the same Article of the same Act.
Read any stamp duty table with that in mind. The most common mistake is treating a headline percentage as the amount you will pay. It is only the first of four components.
What makes up the total you pay at registration?
| Component | Who sets it | How it is worked out | Why it varies |
|---|---|---|---|
| Stamp duty | The state, in Schedule I of its Stamp Act | A percentage of the market value of the property | Different rates by municipal corporation, council and gram panchayat |
| Local body and transport surcharges | The state, by separate notification | Added on top of the Schedule rate | City by city; this is why an online figure often exceeds the Act rate |
| Registration fee | The state, under the Registration Act fee table | A percentage of value, frequently subject to a rupee cap | Set separately from stamp duty and revised separately |
| The valuation base | The state, in its annual rate statement | The higher of the price you paid and the circle or ready reckoner rate | Revised every year, usually upward |
That last row does most of the damage. Duty is not charged on your purchase price. It is charged on the higher of your price and the state’s own published value. Buy below the circle rate and you still pay duty on the circle rate. Our page on circle rate versus market rate explains what that also does to your income tax.
Maharashtra stamp duty rates, from the Act itself
These are the rates in Article 25 of Schedule I to the Maharashtra Stamp Act. They are the primary text, not a summary of it.
| Where the property is | Stamp duty | Provision |
|---|---|---|
| Within a municipal corporation, an annexed cantonment, or any other urban area | 5% of market value | Article 25(b)(i) |
| Within a municipal council, nagar panchayat, annexed cantonment, rural area inside MMRDA, or an Influence Area | 5% of market value | Article 25(b)(ii) |
| Within a gram panchayat area | 4% of market value | Article 25(b)(iii) |
| Movable property | 3% of market value | Article 25(a) |
| Woman purchaser, residential unit | 1 percentage point less than the rate above | R&FD Order Mudrank-2021/UOR/UOR12/CR.107/M-1, from 1 April 2021 |
Source: Schedule I and II to the Maharashtra Stamp Act, published by the Department of Registration and Stamps, Maharashtra. Retrieved 7 September 2026.
Why the rate you read online is often higher than the Act says
You will see 6% and 7% quoted for Maharashtra. The Act says 5%. Both can be right.
States add levies on top of the Schedule rate. A local body tax and a transport or metro surcharge are the usual two. They are notified separately, apply only in named areas, and are collected with the stamp duty as one payment. So the receipt shows one number and the Act shows another.
This is the single reason state comparison tables disagree with each other. Before you budget, ask your sub-registrar for the components, not the total. Then check the total against the stamp duty calculator.
How the women-buyer concession really works
There is no national women’s concession. Each state grants its own, by order, and can withdraw it.
Maharashtra’s is precise. An order of the Revenue and Forest Department dated 31 March 2021 cut the duty otherwise chargeable under Article 25(b) by one percentage point. It applies from 1 April 2021, to a conveyance or agreement to sell of a residential unit, where the purchaser is a woman.
Three things follow. The concession attaches to residential property, not to a plot or a shop. It attaches to the buyer being a woman, so joint purchase with a man may not qualify in full. And the rate cut is a percentage point, not a percentage. On a ₹80,00,000 flat, one point is ₹80,000.
Do not choose ownership purely for that saving. A property registered in one spouse’s name is that spouse’s asset in law. Weigh the ₹80,000 against who should own it.
Why this page does not carry a 28-state table
Because we could not verify one. Every credible number here has to come from that state’s own Schedule I, its current surcharge notifications and its registration fee table. Several state registration portals block automated access, and the numbers move with each state budget.
A 28-row table assembled from other comparison sites would look authoritative and be wrong within a year. We would rather show you one state done properly and tell you how to do your own.
So do this. Search for your state’s Stamp Act, Schedule I, and find the Conveyance article. Note the rate for your area type. Then look for the current surcharge notification and the registration fee table. Ask the sub-registrar’s office to confirm all three before you transfer money.
What you can claim back
Stamp duty and registration charges paid on a house are deductible under section 80C, in the year of payment, within the overall ₹1,50,000 limit. That deduction exists only in the old tax regime, so check what else is competing for that 80C limit first.
Two things are not related. GST is a separate tax and applies only to under-construction property, never to a ready or resale one — see GST on property. And stamp duty is not part of the loan, so lenders do not fund it. Budget it as cash, alongside the other hidden costs of buying.
Frequently asked questions
Is stamp duty the same across India?
No. It is a state levy, set in each state’s own Stamp Act. Rates also differ inside a state by area type. Maharashtra charges 5% in a municipal corporation area and 4% in a gram panchayat area under the same Article 25.
Is stamp duty charged on the price I paid?
Not necessarily. It is charged on the higher of your price and the state’s published circle or ready reckoner value. If you buy below that value, you still pay duty on the published figure.
How much do women save on stamp duty?
It depends entirely on the state. In Maharashtra the duty on a residential unit bought by a woman is one percentage point lower, under an order effective 1 April 2021. Some states give nothing. Check your own state’s current order rather than a general article.
Can I add stamp duty to my home loan?
Generally not. Lenders fund a share of the property value and exclude stamp duty and registration. Plan to pay it in cash at registration.
Can I claim stamp duty as a tax deduction?
Yes, under section 80C, in the year you pay it, and only in the old tax regime. It shares the ₹1,50,000 limit with your EPF, PPF and home loan principal, so many buyers get no extra benefit from it.
Sources
- Department of Registration and Stamps, Government of Maharashtra — Schedule I and II to the Maharashtra Stamp Act — igrmaharashtra.gov.in (primary, retrieved 7 September 2026)
- Section 80C limit of ₹1,50,000, old regime only, as held in Credsir’s tax data for FY 2026-27, as of 17 August 2026.
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