Stamp Duty Comparison — All Major Indian States
Side-by-side comparison of stamp duty and registration charges across India's 8 major property markets — with male, female, and joint rates. Updated for 2025–26.
Stamp Duty Rates by State 2025–26
* Delhi registration fee capped at ₹1,00,000. Effective % depends on property value.
Key insights
- ↓Telangana (Hyderabad) has the lowest combined rate at 4.5% — ₹4.5L on a ₹1Cr property vs ₹11L in Tamil Nadu.
- ♀Delhi female buyers get the biggest concession — 4% vs 6% (a 2% saving). On ₹1.5Cr, that's ₹3 lakhs saved by registering in wife's name.
- ↑Tamil Nadu charges 11% — plan ₹11L extra cash for a ₹1Cr Chennai property. Cannot be included in home loan.
- ⚡Delhi's ₹1L registration cap is uniquely valuable for high-value properties. A ₹3Cr Delhi flat pays only ₹1L registration (not ₹3L).
- 📋Stamp duty is charged on circle rate / guideline value if higher than the actual transaction price — always verify the applicable floor before finalising your budget.
The rate follows the property, not the buyer
Stamp duty is a state levy, so the rate that applies is the rate of the state where the property stands. A Hyderabad resident buying in Chennai pays Tamil Nadu’s 11%, and an NRI pays the same rate as a resident buyer. Nothing about your own address, domicile or tax residency changes the number.
That is why this table is useful for deciding where to buy — comparing Hyderabad against Chennai on total acquisition cost, or weighing an NCR purchase in Delhi against one in Noida, where UP’s rate applies — and useless as a way to pay less on a property you have already chosen.
Why the headline percentage understates what you pay
The percentages above are the base state rates. Three things push the cash figure higher:
- Local cess. Maharashtra adds a 1% metro cess in Mumbai and other metro-rail cities, so a Mumbai flat is effectively 6% duty rather than 5%. Several states add local body or transport surcharges the headline rate does not show.
- The valuation floor. Duty is charged on the higher of your agreement value and the circle rate — the ready reckoner or guideline value the state publishes per locality. Negotiate below the circle rate and you still pay duty on the circle rate.
- Everything that is not duty. Legal and drafting fees, the registrar’s facilitation charges, society transfer and NOC charges on a resale flat, and GST on an under-construction purchase all sit outside these rates.
None of it is funded by your home loan. Lenders advance a percentage of the property value, and these costs come out of the same savings as the down payment.
Reading the women’s concession properly
Four of the eight states here charge less where the buyer is a woman — Delhi by 2 percentage points, Maharashtra, West Bengal and UP by 1. On a ₹1.5 crore Delhi flat that is ₹3 lakh, which is why the saving is quoted so often.
The concession attaches to registered ownership, not to who pays. Putting the property in a woman’s sole name to claim it is a decision about who owns the asset, with consequences for succession, for who can claim the home-loan interest deduction, and for capital gains on a future sale. Joint ownership usually gets a blended rate rather than the full concession — Delhi charges 5% joint against 4% female, and UP 6.5% against 6%. Worth an hour with a lawyer, not a last-minute decision at the registrar’s counter.
The 80C deduction, and its five-year condition
Stamp duty and registration charges on a residential property are deductible under Section 80C, within the overall ₹1.5 lakh ceiling, and only in the financial year you actually pay them — it cannot be spread across years. The deduction exists only under the old tax regime; under the new regime it is unavailable.
The condition people miss is the clawback: if the house is transferred within five years of the end of the year in which possession was taken, the deductions already allowed are added back to your income in the year of sale. A quick flip can turn the saving into a liability. Confirm your own position with a chartered accountant — rates and thresholds here are a planning estimate, not tax advice.
Frequently asked questions
Which Indian state has the lowest stamp duty?
Telangana (Hyderabad) has the lowest combined stamp duty + registration among major metros at just 4.5% (4% + 0.5%). Among other states, Gujarat is close at 5.9% (4.9% + 1%). Maharashtra for women is 5% total. The highest is Tamil Nadu at 11% (7% + 4%).
Which state has the highest stamp duty in India?
Tamil Nadu has the highest combined rate at 11% (7% stamp duty + 4% registration). Uttar Pradesh (male) is second at 8% (7% + 1%). Maharashtra in Mumbai effective rate is 7% due to the metro cess. Most other states are in the 5–7% range.
Which state gives the largest stamp duty concession to women?
Delhi gives the largest absolute concession: 2% off (6% male vs 4% female). UP gives 1% off (7% male vs 6% female). Maharashtra gives 1% off (5% male vs 4% female). Karnataka, Tamil Nadu, Telangana, and Gujarat have no gender concession.
Can stamp duty be claimed as a tax deduction?
Yes. Stamp duty and registration charges paid for a residential property can be claimed as a deduction under Section 80C of the Income Tax Act (old regime), subject to the overall ₹1.5 lakh limit. This deduction is available only in the year of payment and only for the property owner. It is not available under the new tax regime.
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