Question 1

What is stamp duty on property in India?

Accepted Answer

Stamp duty is a state government tax paid when registering a property purchase. It is calculated as a percentage of the property's market value or circle rate, whichever is higher. Rates vary by state: Maharashtra charges 6% (5% stamp duty + 1% local body tax), Karnataka 5.6%, Delhi 6% for male/4% for female buyers, Tamil Nadu 7%, and Kerala 8%.

Question 2

Is stamp duty different for female buyers in India?

Accepted Answer

Yes — several states offer concessions to women buyers. Delhi charges 4% stamp duty for female buyers vs 6% for male buyers, saving ₹2 per ₹100 of property value. Maharashtra offers a 1% concession for women in certain categories. Tamil Nadu and Kerala also have concessions. Joint registrations (male+female) typically get the female rate or an average. Always verify current rates with the state's registration department before registering.

Question 3

What is the registration fee for property in India?

Accepted Answer

Registration fee is charged separately from stamp duty, typically at 1% of property value (capped at ₹30,000 in Maharashtra, no cap in Karnataka/TN/KL). Delhi charges 1% registration fee with a cap of ₹50,000 for residential properties. The combined stamp duty + registration is paid at the sub-registrar's office at the time of property registration.

Question 4

How do I pay stamp duty and registration charges?

Accepted Answer

Stamp duty can be paid online via the state government's portal (GRAS in Maharashtra, KAVERI 2.0 in Karnataka, SHCIL in Delhi, STAR 2.0 in Tamil Nadu, FRIENDS in Kerala). Most buyers use franking or e-stamp paper. Registration is done at the sub-registrar's office in the area where the property is located. Bring the original sale deed, PAN card, Aadhaar, encumbrance certificate, and demand drafts for the charges.

Question 5

What is circle rate and how does it affect stamp duty?

Accepted Answer

Circle rate (also called guidance value or ready reckoner rate) is the minimum value set by the government for property in a given area. If you buy a property for less than the circle rate, stamp duty is still calculated on the circle rate, not the transaction price. If you buy above circle rate, stamp duty is calculated on the actual transaction price. This prevents under-valuation to save stamp duty.

Question 6

Can I get a refund on stamp duty if the property deal falls through?

Accepted Answer

Yes, stamp duty can be refunded if the transaction is cancelled before registration. After registration, refunds are difficult and require a court order. Refund applications must typically be filed within 6 months of payment. An administrative charge (usually 10–15%) is deducted. The refund process and rules vary by state — check your state's Stamp Act for the exact procedure.

Question 7

Is GST applicable on property purchase?

Accepted Answer

GST of 5% applies on under-construction properties (1% for affordable housing under ₹45 lakh). Ready-to-move-in properties (with Occupancy Certificate) are exempt from GST. Stamp duty and registration are payable on both under-construction and ready properties. So for an under-construction flat, you pay GST to the builder AND stamp duty + registration to the government.

Question 8

What documents are needed for property registration in India?

Accepted Answer

Original sale deed (drafted by a lawyer), PAN card of buyer and seller, Aadhaar card, passport-size photos, encumbrance certificate (last 30 years), property tax receipts, NOC from society (for flats), and demand drafts for stamp duty and registration fee. Some states also require Form 60 if PAN is not available, and witnesses (usually 2) who must bring their IDs.

State	Stamp Duty	Registration	Women Rate	Note
Maharashtra	5% + 1% LBT	1% (cap ₹30K)	1% concession	+1% metro cess in Mum/Pune
Karnataka	5% (3% ≤₹45L)	1% (no cap)	Same rate	+10% BBMP cess on SD
Delhi	6% male / 4% female	1% (cap ₹50K)	4% (saves 2%)	Joint = 5%
Tamil Nadu	7%	4% (cap varies)	5% (saves 2%)	+0.5% in corporation areas
Kerala	8%	2% (cap ₹1L)	7% (saves 1%)	+2% local body surcharge

📊 State-wise Stamp Duty Rates at a Glance (2025)

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