Stamp duty and registration fee calculator for sale and family gift deeds

What value is stamp duty charged on?

Stamp duty is charged on the higher of two figures: the price written in the deed, and the government’s minimum value for that land — called the circle rate, collector rate, ready reckoner rate, jantri, DLC rate or guideline value depending on the state. You can’t pay less by writing a lower price in the deed.

Example: you agree to sell farmland for ₹40 lakh, but the circle rate works out to ₹50 lakh. Duty is charged on ₹50 lakh. A gift has no price at all, so it is always valued at the circle or market value.

How much cheaper is a gift deed to family than a sale?

Often dramatically cheaper. On a ₹50 lakh property in a city in Haryana, a sale to a man costs ₹3.5 lakh in stamp duty plus a ₹25,000 registration fee. A gift of the same property to a son, daughter, spouse, grandchild or sibling pays no stamp duty — only the ₹25,000 fee.

In Uttar Pradesh the gift duty to listed family members is a flat ₹5,000 plus the 1% registration fee. In Maharashtra a residential or agricultural gift to a spouse, child or grandchild is ₹200 plus a registration fee capped at ₹30,000. In Tamil Nadu family transfers are usually made by a settlement deed, capped at ₹40,000 duty and ₹10,000 fee.

The list of relatives matters. Maharashtra’s ₹200 does not cover parents or siblings (they pay 3%), and Rajasthan charges 2.5% plus surcharge on gifts to a brother, sister or husband while gifts to a daughter, wife or grandchild are duty-free.

Do women pay less stamp duty?

In several states, yes. Haryana charges women 5% in urban areas against 7% for men. Rajasthan charges 5% against 6%. Uttar Pradesh gives women a 1% rebate on property worth up to ₹1 crore, and Maharashtra gives 1% off on residential property bought by women alone.

Some states give the concession on the registration fee instead: Gujarat waives it for women buying in their own name, and Tamil Nadu cuts it from 2% to 1% for property up to ₹10 lakh. Kerala, Karnataka and Telangana have no general women’s concession. A joint purchase with a man usually pays the men’s rate or a rate in between.

What are cess, surcharge and transfer duty?

Many states add levies on top of basic stamp duty, and they can add up. Maharashtra adds a 1% metro cess in Mumbai, Pune, Thane and Nagpur and a 1% local body or zilla parishad surcharge elsewhere. Rajasthan adds a surcharge worth 33% of the duty itself above ₹10 lakh, so 6% becomes about 7.98%. Gujarat’s 4.9% is 3.5% duty plus a 40% surcharge.

Telangana charges 1.5% transfer duty on top of 5.5% stamp duty. Karnataka adds a cess and surcharge on the duty, and since 31 August 2025 charges a 2% registration fee with no cap — up from 1% capped at ₹30,000. Worked example: a ₹1 crore sale in a Karnataka city now costs about ₹7.6 lakh in total.

Why is my state not in the calculator?

We only include rates we could check against official documents or consistent recent reporting, and we show the source for each state. Punjab and Delhi are not included yet because their current cess and transfer-duty stacks could not be confirmed as of September 2026. Punjab does exempt stamp duty on transfers to blood relations such as children, grandchildren, brothers and sisters under a 2014 notification, but the registration fee and cess may still apply.

For Gujarat and Karnataka the calculator covers sale deeds only, because their current costs for family gifts could not be pinned down. Rates change with state budgets, so treat every result as an estimate and confirm with the sub-registrar’s office before you pay.