Stamp duty and registration charges are unavoidable costs when you buy property in India — and they’re paid upfront, from your own pocket (banks don’t include them in the loan). For a ₹50 lakh flat in Karnataka, you’re looking at ₹3.3 lakh in stamp duty + ₹50,000 in registration = ₹3.8 lakh extra before you get the keys. This calculator covers 10 major states.
Stamp duty rates by state (April 2026)
| State | Male owner | Female owner | Registration charges |
|---|---|---|---|
| Maharashtra | 5% | 4% | 1% (capped ₹30,000) |
| Karnataka | 5.6% | 5.6% | 1% |
| Delhi | 6% | 4% | 1% |
| Tamil Nadu | 7% | 7% | 4% |
| Telangana | 4% + 1.5% transfer duty | Same | 0.5% |
| Andhra Pradesh | 5% | 5% | 1% |
| Gujarat | 4.5% | 3% | 1% |
| Uttar Pradesh | 7% | 6% | 1% |
| West Bengal | ~6% | ~6% | 1% |
| Rajasthan | 6% | 5% | 1% |
Tamil Nadu has the highest combined cost (7% + 4% = 11%). Maharashtra’s registration cap of ₹30,000 saves buyers on high-value properties significantly.
State-by-state breakdown
Maharashtra
Stamp duty: 5% (men), 4% (women), 4.5% joint. Registration: 1% capped at ₹30,000. Cities like Mumbai and Pune add 1% Local Body Tax (LBT/metro cess), making effective rates 6% (men), 5% (women) in urban areas. Female-owned property in rural Maharashtra: 3%.
Karnataka (Bengaluru)
5% stamp duty + 0.5% cess + 0.1% BBMP cess for Bengaluru = 5.6% effective. Registration 1%. Kaveri Online portal for registration (kaveri2.karnataka.gov.in). Bengaluru guidance value varies by zone — stamp duty is on whichever is higher (agreement value or guidance value).
Delhi
Highest differential between male (6%) and female (4%) in India. Registration 1%. In Delhi, women owners are actively encouraged through this 2% concession — a ₹50L flat saves ₹1L in stamp duty under the wife’s name.
Tamil Nadu
7% stamp duty + 4% registration = 11% total — the highest in India. No gender concession. The 4% registration charge (vs 1% in most states) is the big differentiator. On a ₹60L flat, registration alone is ₹2.4L.
Telangana
4% stamp duty + 1.5% transfer duty = 5.5% effective. Registration 0.5%. Total ~6% for most transactions.
Stamp duty on women — a real financial advantage
Many states incentivise property ownership by women through reduced stamp duty:
| State | Male rate | Female rate | Saving on ₹50L property |
|---|---|---|---|
| Delhi | 6% | 4% | ₹1,00,000 |
| Gujarat | 4.5% | 3% | ₹75,000 |
| Maharashtra | 5% | 4% | ₹50,000 |
| UP | 7% | 6% | ₹50,000 |
| Rajasthan | 6% | 5% | ₹50,000 |
Registering in the wife’s name (or as the first owner in joint registration) is one of the simplest and most legal tax-planning moves in Indian real estate.
Is stamp duty tax deductible?
Stamp duty and registration charges paid on a residential property purchase are deductible under Section 80C (up to ₹1.5 lakh overall limit, in the year of payment). Available only in the old tax regime.
Frequently asked questions
When is stamp duty paid?
At the time of registration — before the sub-registrar signs and stamps the sale deed. You must pay the entire stamp duty upfront (usually via challan or franking at the registrar office). Banks don’t fund stamp duty as part of the home loan.
What if the property value is below the guidance/circle rate?
Stamp duty is calculated on the higher of: agreement value or the government’s guidance value (circle rate / ready reckoner rate). If you’re buying a ₹40L flat in an area where the circle rate puts the value at ₹50L, you pay stamp duty on ₹50L.
Can I claim stamp duty as tax deduction?
Yes, under Section 80C in the old regime, capped at ₹1.5 lakh total across all 80C instruments. You can claim it only in the year you paid it, not spread across years.
What is the Kaveri portal in Karnataka?
Kaveri 2.0 (kaveri2.karnataka.gov.in) is Karnataka’s online property registration portal. You can calculate stamp duty, book appointments, and track registration status. Mandatory for all property transactions in Karnataka since 2024.
What is Maharashtra’s ready reckoner rate?
The Annual Statement of Rates (ASR) — what Maharashtra’s government calls the “ready reckoner rate” — is the minimum value at which properties can be registered. Published every April. Stamp duty is on the higher of agreement value or ready reckoner rate. Check igrmaharashtra.gov.in for current rates.
Sources
- State registration department official portals: igrmaharashtra.gov.in, kaveri2.karnataka.gov.in, doris.delhigovt.nic.in
- Income Tax Act 1961: Section 80C (stamp duty deduction)
- NHB report on property registration costs across Indian cities (2025)
- ANAROCK Research: State-wise transaction cost comparison (Q1 2026)