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📚 Guide 🇮🇳 32 states Updated2026-07-10

Stamp duty, state by state.

Quick answer

The same ₹50 lakh flat costs ₹2,50,000 in stamp duty + registration in Sikkim (5%) but ₹6,62,500 in Assam (13.25%), a ₹4,12,500 gap. It can't be financed by your loan; it comes from savings.

The cost that isn't in your EMI

Every home buyer budgets for the down payment and the EMI. Far fewer budget for stamp duty, and it can be the difference between closing the deal and coming up short at the registrar's office. Stamp duty is a state tax on transferring the property into your name; registration is the fee to record it. Together they're due in cash, upfront, on top of your down payment, because a home loan can't cover them. On a ₹50 lakh flat that's anywhere from ₹2.50 L to ₹6.63 L depending purely on which state you're buying in.

Here's every state and union territory in our dataset, ranked from cheapest to most expensive by the combined rate. Rates shown are the standard non-agricultural, urban residential rates; many states add small municipal cesses, and metro/rural rates can differ.

State / UT Stamp Reg. Combined On ₹50L
Sikkim 4% 1% 5.0% ₹2,50,000
Meghalaya 4.6% 1% 5.6% ₹2,80,000
Gujarat 4.9% 1% 5.9% ₹2,95,000
Karnataka 5% 1% 6.0% ₹3,00,000
Chandigarh UT 5% 1% 6.0% ₹3,00,000
Mizoram 5% 1% 6.0% ₹3,00,000
Tripura 5% 1% 6.0% ₹3,00,000
Maharashtra 6% 1% 7.0% ₹3,50,000
Delhi 6% 1% 7.0% ₹3,50,000
West Bengal 6% 1% 7.0% ₹3,50,000
Rajasthan 6% 1% 7.0% ₹3,50,000
Odisha 5% 2% 7.0% ₹3,50,000
Uttarakhand 5% 2% 7.0% ₹3,50,000
Jharkhand 4% 3% 7.0% ₹3,50,000
Manipur 5% 2% 7.0% ₹3,50,000
Arunachal Pradesh 6% 1% 7.0% ₹3,50,000
Telangana 7.5% 0.5% 8.0% ₹4,00,000
Uttar Pradesh 7% 1% 8.0% ₹4,00,000
Bihar 6% 2% 8.0% ₹4,00,000
Punjab 7% 1% 8.0% ₹4,00,000
Haryana 7% 1% 8.0% ₹4,00,000
Himachal Pradesh 6% 2% 8.0% ₹4,00,000
Jammu & Kashmir 7% 1% 8.0% ₹4,00,000
Nagaland 8.25% 0% 8.3% ₹4,12,500
Andhra Pradesh 7.5% 1% 8.5% ₹4,25,000
Goa 6% 3% 9.0% ₹4,50,000
Chhattisgarh 5% 4% 9.0% ₹4,50,000
Kerala 8% 2% 10.0% ₹5,00,000
Madhya Pradesh 7.5% 3% 10.5% ₹5,25,000
Puducherry UT 10% 0.5% 10.5% ₹5,25,000
Tamil Nadu 7% 4% 11.0% ₹5,50,000
Assam 5% 8.25% 13.3% ₹6,62,500

Indicative 2026 standard urban residential rates compiled from state registration departments; confirm the current rate and any city cess with your sub-registrar before budgeting.

Three things the table reveals

1. Registration charges swing the total more than you'd think. Assam tops the list not because of a punishing stamp rate but because its registration charge stacks on heavily, proof that you must add both lines, never just the headline stamp percentage. 2. The women's rebate is real money. In 12 states, registering in a woman's name saves 1-2% (₹50,000-₹1,00,000 on this flat), which is why so many Indian families put the wife's or mother's name on the deed. 3. Your EMI is identical across states, your upfront cost is not. Two buyers with the same ₹50L flat and same loan pay the same monthly EMI whether they're in Sikkim or Assam, but one hands over ₹4,12,500 more at registration.

❓ FAQ

Common questions.

What is stamp duty and why do I pay it?
Stamp duty is a state government tax on property transfer. You pay it to legally register the sale in your name. It's calculated as a percentage of the property's value (or the government's guidance value, whichever is higher) and, crucially, it cannot be financed by your home loan: it comes out of your savings on top of the down payment. Registration charges are a separate, usually smaller, fee for recording the deed. Across India's states these combine to between 5% (Sikkim) and 13.25% (Assam) of the property value.
How much stamp duty will I pay on a ₹50 lakh flat?
It depends entirely on the state. On a ₹50.00 L property you'd pay about ₹2,50,000 in the cheapest state (Sikkim, 5% combined) versus ₹6,62,500 in the most expensive (Assam, 13.25%), a difference of ₹4,12,500 on the identical flat. The national median is around 8%.
Do women get a stamp duty discount?
Yes, in 12 states and union territories, registering the property in a woman's name (or jointly) earns a stamp-duty rebate, typically 1-2 percentage points. Gujarat (-1%), Karnataka (-2%), Chandigarh UT (-1%), Maharashtra (-1%) and others offer it. On a ₹50.00 L home a 1-2% rebate is ₹50,000-₹1,00,000 saved, a real reason many families register in the wife's or mother's name.
Is stamp duty charged on the loan amount or the property value?
On the property value, not the loan. Stamp duty is a tax on the transfer of the asset, so it applies to the full agreement value (or the state's circle/guidance rate if higher), regardless of how much you borrow. Someone paying all cash and someone taking a 90% loan pay the same stamp duty on the same flat. Budget for it separately. It is one of the biggest "hidden" upfront costs of buying.
Can I claim stamp duty on income tax?
Yes, partially. Under Section 80C of the Income Tax Act, stamp duty and registration charges paid on a home purchase are deductible up to the overall ₹1.5 lakh 80C limit, but only in the financial year you actually paid them, and only under the old tax regime. If your 80C is already full with EPF, ELSS and insurance, the stamp-duty deduction adds nothing; if not, it can recover a slice of the cost.