State

Buying a home in Assam: stamp duty and costs

Duty not computed here · RBI loan rate · RBI and NHB price indices.

In short

Stamp duty is not computed for Assam: its rate pages cannot be read from outside India. Across the RBI's 18 cities, house prices rose +3.6% over a year (Q1:2026-27 (April-June 2026)). A bank lends at most 80% of a ₹50 lakh home (RBI); the average rate on new housing loans was 7.61% in August 2026.

Calculate for Assam

Buying: no stamp duty is computed for Assam; the home loan calculator works everywhere.

If you sell

Capital gain and the tax on it

Same rule in every state: the Income-tax Act applies across India.

Capital gain₹20,00,000
Type of gainLong-term (held over 24 months)
Rate12.5%
Tax on the gain₹2,50,000

Long-term gain taxed at 12.5% without indexation (Income-tax Act 2025, section 197(1), sale on or after 1 April 2026), before surcharge and cess. Home bought before 23 July 2024 by a resident individual or HUF: 20% with indexed cost at most (section 197(3)).

Gain = sale price − purchase price, before deductible costs. Brokerage, reinvestment exemptions and TDS are not included.

Assam in context

Where Payotte reads the rates, the duty on a ₹50 lakh home runs from ₹2,50,000 in Uttarakhand (5% of the price) to ₹5,00,000 in Puducherry (10%): seven states and union territories out of 36, which leaves Assam off that scale.

On the simplified outline Payotte draws, Assam spans about 630 km east to west and 425 km north to south. The nearest of the seven states and union territories whose duty Payotte reads is Odisha, about 1,080 km from the centre of Assam, at 5% of the market value: a point of comparison, not Assam's rate.

Payotte covers one city in this state: Guwahati. It has no RESIDEX figure, so the price movement here can only be read from the RBI's index of 18 cities (+3.6%).

The seven states and union territories whose duty Payotte reads, set against Assam
StateStamp duty on ₹50 lakhDistance from the centre of Assam
Puducherry₹5,00,0002,170 km
Kerala₹4,00,0002,465 km
Rajasthan₹3,00,0001,890 km
Chandigarh₹2,50,0001,655 km
Maharashtra₹2,50,0001,835 km
Odisha₹2,50,0001,080 km
Uttarakhand₹2,50,0001,400 km

The questions, answered

How much stamp duty in Assam?

Payotte shows no figure: the rate pages of Assam could not be read from outside India. Ask the sub-registrar office.

What EMI on a ₹50 lakh home in Assam?

On the largest loan an Indian bank may grant (80% of the price, RBI), ₹40 lakh over 20 years at the 7.61% average rate costs ₹32,493 a month.

How much tax when you sell a home in Assam?

The Income-tax Act applies across India: a gain on a home held more than 24 months is taxed at 12.5% without indexation, ₹2,50,000 on a ₹20 lakh gain, before surcharge and cess

More on the tax when you sell: capital gains tax on property. On the loan: eligibility and EMI.

The figures

The RBI and the NHB publish price indices, not prices in rupees. National figures: RBI House Price Index +3.6% over a year (Q1:2026-27 (April-June 2026)); average rate on new housing loans 7.61% (August 2026).

Cities of Assam on Payotte

Sources