Stamp duty and registration charges by state (2026)
Current headline stamp duty and registration rates in Delhi, Maharashtra, Uttar Pradesh, Haryana and Rajasthan, what the duty is charged on, and how women buyers save.
4 min read · Published 2026-10-31 · Last reviewed 2026-10-31
Stamp duty is the tax a state charges to make a property document legally valid, and the registration fee is what the sub-registrar charges to record it. Together they are the largest cost of buying property after the price itself, and because stamp duty is a state subject the rates differ widely. This guide covers the five states HisabCalc currently models, explains what the percentage is applied to, and lists the concessions that can save you lakhs.
The rates below are the commonly published 2026 headline rates, cross-checked against several sources on the review date. They are still pending verification against each state's official notification. Always confirm with the sub-registrar before paying.
What the duty is charged on
Every state charges duty on the higher of the agreement value and the government's benchmark value for that locality. The benchmark has different names: circle rate in Delhi and UP, ready reckoner rate in Maharashtra, collector rate in Haryana, DLC rate in Rajasthan. Declaring a lower price than the benchmark does not reduce the duty, and under the income tax law both buyer and seller are taxed as if the benchmark value was paid when the gap exceeds 10%.
State rates at a glance
| State | Men | Women | Joint (M+F) | Registration |
|---|---|---|---|---|
| Delhi | 6% | 4% | 5% | 1% + ₹100 |
| Maharashtra (Mumbai) | 5% + 1% metro cess | 4% + 1% | 5% + 1% | 1%, max ₹30,000 |
| Maharashtra (Pune, Thane, Nagpur) | 5% + 1% cess + 1% LBT | 4% + 2% | 5% + 2% | 1%, max ₹30,000 |
| Uttar Pradesh | 7% | 6% up to ₹1 crore | 7% | 1% |
| Haryana (urban) | 7% | 5% | 6% | 1%, max ₹50,000 |
| Haryana (rural) | 5% | 3% | 4% | 1%, max ₹50,000 |
| Rajasthan | 6% + labour cess | 5% + labour cess | 6% + labour cess | 1% |
Notes on the table:
- Delhi: NDMC areas charge 5.5% and 3.5%, and Delhi Cantonment charges 3%. The 1% registration fee has no cap.
- Maharashtra: the 1% women's concession applies to the base duty on residential property registered in women's names, not to the cess. Registration is capped at ₹30,000, so any flat above ₹30 lakh pays the flat maximum.
- Uttar Pradesh: the women's rate was cut to 6% by a 2025 cabinet decision for property up to ₹1 crore. Above that, 7% applies to everyone.
- Haryana: the 7% urban rate includes a 2% development fee and has been unchanged since 2008. Registration follows value slabs that top out at ₹50,000.
- Rajasthan: the labour cess is 20% of the duty, so the effective rate is about 7.2% for men and 6% for women. Joint ownership is treated differently by different offices; ask locally.
Worked example: ₹75 lakh flat, three states
| Delhi | Mumbai | Lucknow | |
|---|---|---|---|
| Duty (man) | ₹4,50,000 | ₹4,50,000 | ₹5,25,000 |
| Duty (woman) | ₹3,00,000 | ₹3,75,000 | ₹4,50,000 |
| Registration | ₹75,100 | ₹30,000 | ₹75,000 |
| Total (man) | ₹5,25,100 | ₹4,80,000 | ₹6,00,000 |
The Mumbai figure includes the 1% metro cess. Registering in a woman's name saves ₹1.5 lakh in Delhi and ₹75,000 in Mumbai and Lucknow.
How to pay
All five states have moved to e-stamping or online challans. You pay the duty before the registration appointment, carry the e-stamp certificate or receipt, and the sub-registrar verifies it. Stock Holding Corporation of India runs e-stamping in most states; Maharashtra and Rajasthan use their own portals. Keep the receipt with the sale deed permanently; you will need it when you sell.
Tax treatment
Stamp duty and registration paid on a residential house qualify for deduction under Section 80C in the year of payment, within the overall ₹1.5 lakh limit, if you use the old regime. They are also added to your cost of acquisition, which reduces capital gains when you eventually sell.
Common mistakes
- Budgeting on the agreement value when the circle rate is higher. Check the benchmark first.
- Assuming joint ownership gets the women's rate. In most states it gets a middle rate or the men's rate.
- Missing the registration cap. In Maharashtra a ₹2 crore flat pays the same ₹30,000 registration as a ₹30 lakh one.
- Forgetting the cess. Rajasthan's labour cess and Maharashtra's metro cess are often left out of broker estimates.
Run the exact numbers for your state, buyer type and location with the stamp duty calculator, and see the registration fee alone with the registration charges calculator.
Sources
This guide is general information, not financial, tax or legal advice. Rules change; the review date above tells you when it was last checked. See our editorial policy.