{ "licence": "CC BY 4.0, cite Payotte (https://payotte.com/india/by-state) with a link", "topic": "purchase-duty", "extracted": "2026-10-14", "states": { "ch": { "stamp_duty": "5%", "registration": "1%, max ₹10,000", "reference_value": "collector rate", "total_25l": "₹1,35,020", "total_50l": "₹2,60,020", "total_1cr": "₹5,10,020", "answer": "In Chandigarh, stamp duty on a home is 5% and the registration fee 1%, max ₹10,000, on the higher of the price and the collector rate: ₹2,60,020 on a ₹50 lakh home (Deputy Commissioner, Chandigarh Administration).", "note": "The rate sheet is undated.", "sources": [ { "title": "Rates of stamp duty and registration fees (Chandigarh Administration)", "url": "https://chandigarh.gov.in/files/2021updoc/dc19-stampduty.pdf" } ] }, "kl": { "stamp_duty": "8%", "registration": "2%", "reference_value": "fair value", "total_25l": "₹2,50,000", "total_50l": "₹5,00,000", "total_1cr": "₹10,00,000", "answer": "In Kerala, stamp duty on a home is 8% and the registration fee 2%, on the higher of the price and the fair value: ₹5,00,000 on a ₹50 lakh home (Registration Department, Government of Kerala).", "note": "The table says it is \"for informational purposes only\"; no surcharge or cess appears in it.", "sources": [ { "title": "Existing rates of stamp duty and registration fees for ready reference (as on 01.04.2023)", "url": "https://registration.kerala.gov.in/wp-content/uploads/2022/07/Stamp-Duty-Fees-Ready-reckoner-2023.xlsx-Table-1.pdf" } ] }, "mh": { "stamp_duty": "5% (4% in a Gram Panchayat area) + 1% in Mumbai", "registration": null, "reference_value": "Annual Statement of Rates (ready reckoner)", "total_25l": "at least ₹1,50,000", "total_50l": "at least ₹3,00,000", "total_1cr": "at least ₹6,00,000", "answer": "In Maharashtra, stamp duty on a home is 5% (4% in a Gram Panchayat area) + 1% in Mumbai, on the higher of the price and the Annual Statement of Rates (ready reckoner): at least ₹3,00,000 on a ₹50 lakh home in Mumbai (Inspector General of Registration and Controller of Stamps, Maharashtra).", "note": "Registration fee not computed: no official table of fees could be read (the IGR portal refuses connections from outside India). A 1% reduction for women buyers (order of 31 March 2021) was read only in an editor's note: it is not applied.", "sources": [ { "title": "Maharashtra Stamp Act 1958, Schedule I, Article 25 (as modified up to 1 June 2022)", "url": "https://ipindia.gov.in/storage/uploads/reference/AN5hvWq67hNPCYJHoo0pRTK5Y65qVagMexZo726B.pdf" }, { "title": "Mumbai Municipal Corporation (Second Amendment) Act 2018, section 144F", "url": "https://grievanceigr.maharashtra.gov.in/pdf/4.Mumbai_Muncipal_Corporation_(Second_Amendment)_Act_2018.pdf" } ] }, "or": { "stamp_duty": "5%", "registration": "2%", "reference_value": "market value", "total_25l": "₹1,75,000", "total_50l": "₹3,50,000", "total_1cr": "₹7,00,000", "answer": "In Odisha, stamp duty on a home is 5% and the registration fee 2%, on the higher of the price and the market value: ₹3,50,000 on a ₹50 lakh home (Inspector General of Registration, Odisha).", "note": "The fee page is undated; a concession for women buyers was not read and is not applied.", "sources": [ { "title": "IGR Odisha, fees for documents (sale of immovable property)", "url": "https://www.igrodisha.gov.in/FeeDetails.aspx?fee=DOCF" } ] }, "py": { "stamp_duty": "10%", "registration": "1.5%", "reference_value": "guideline land rate (GLR)", "total_25l": "₹2,87,500", "total_50l": "₹5,75,000", "total_1cr": "₹11,50,000", "answer": "In Puducherry, stamp duty on a home is 10% and the registration fee 1.5%, on the higher of the price and the guideline land rate (GLR): ₹5,75,000 on a ₹50 lakh home (Registration Department, Government of Puducherry).", "note": "The page is undated.", "sources": [ { "title": "Registration Department, Puducherry: table of fees for all kinds of documents", "url": "https://regn.py.gov.in/services.html" } ] }, "rj": { "stamp_duty": "6%", "registration": "1%", "reference_value": "market value (DLC rate)", "total_25l": "at least ₹1,75,300", "total_50l": "at least ₹3,50,300", "total_1cr": "at least ₹7,00,300", "answer": "In Rajasthan, stamp duty on a home is 6% and the registration fee 1%, on the higher of the price and the market value (DLC rate): at least ₹3,50,300 on a ₹50 lakh home (Department of Registration and Stamps, Rajasthan).", "note": "The rate sheet announces a surcharge on stamp duty (\"10+20 = 30%\"; 20% in the 2019 version) without confirming that it applies to a sale deed: it is not included.", "sources": [ { "title": "Stamp duty and registration fee detail, Rajasthan (as applicable on 01-05-2024)", "url": "https://rajnivesh.rajasthan.gov.in/Uploads/3fc839e7-2e7f-44c0-8e19-9c539e5b7f7b.pdf" } ] }, "ut": { "stamp_duty": "5%", "registration": "2%, max ₹25,000", "reference_value": "circle rate", "total_25l": "₹1,50,000", "total_50l": "₹2,75,000", "total_1cr": "₹5,25,000", "answer": "In Uttarakhand, stamp duty on a home is 5% and the registration fee 2%, max ₹25,000, on the higher of the price and the circle rate: ₹2,75,000 on a ₹50 lakh home (Stamp and Registration Department, Uttarakhand).", "note": "For a woman buyer above ₹25 lakh the text reads \"upto 25 lakh there after 5 %\": whether the reduced rate covers the first ₹25 lakh only is not settled; the general 5% is shown as an upper limit.", "sources": [ { "title": "Stamp and Registration Department, Uttarakhand: stamp duty and registration fees (March 2025)", "url": "https://cdnbbsr.s3waas.gov.in/s32d579dc29360d8bbfbb4aa541de5afa9/uploads/2025/03/202503221356169495.pdf" } ] } } }