Stamp Duty in India: A State-by-State Guide Every Property Buyer Needs in 2026
Stamp duty is one of the largest transaction costs in Indian real estate — and it varies dramatically by state, property type, and buyer profile. Here's a practical reference guide.
When Indian homebuyers calculate the cost of a property transaction, most focus on the purchase price, the home loan EMI, and perhaps the GST on new constructions. What many underestimate — or discover too late — is the stamp duty and registration charge, which can add 5 to 8% to the effective transaction cost.
How Stamp Duty Works in India
Stamp duty is a state-level tax on the legal documentation of property transactions. It's charged as a percentage of the transaction value or the government's circle rate (whichever is higher). Registration charges — typically 1% of the transaction value — are levied separately.
Concessions You Should Know About
Most Indian states offer a reduced stamp duty rate for properties registered in a woman's name. The differential ranges from 1 to 2 percentage points in most states — a meaningful saving on a high-value transaction.
NRI-Specific Considerations
NRIs are subject to the same stamp duty and registration charges as resident Indians. However, NRIs purchasing through Power of Attorney need to ensure the PoA document itself is properly stamped and authenticated. TDS requirements add another layer of complexity for NRI sellers.
Stamp Duty Rates by Major State (2025–26)
- Maharashtra (Mumbai)
- 5% (women: 4%)
- Delhi
- 4–6% (women: 4%)
- Karnataka (Bengaluru)
- 5.6% incl. cess
- Tamil Nadu (Chennai)
- 7%
- Telangana (Hyderabad)
- 4%
- Gujarat (Ahmedabad)
- 4.9% (women: 3.9%)
- Uttar Pradesh
- 7% (women: 6%)
- Punjab
- 7% (women: 5%)
Sources & References
- [1] Income Tax Act 1961, Section 195 — NRI TDS provisions.
- [2] State government revenue department websites.