What Is Stamp Duty and Why Does It Matter?

Stamp duty is a state-levied tax on property sale transactions, calculated as a percentage of the higher of the sale agreement value or the government circle rate (ready reckoner). It is compulsory for legally registering a property in your name. Unpaid stamp duty renders the sale deed inadmissible as evidence in court — making it the one cost you cannot skip.

What should you know about state-by-state stamp duty rates (2026)?

Rates vary significantly by state and by buyer gender (most states offer a 1-2% concession for women buyers to promote ownership):

What should you know about circle rate vs market rate: which applies?

Stamp duty is assessed on whichever is higher — the registered transaction price or the government circle rate (also called ready reckoner or guidance value). If you negotiate a price below the circle rate, stamp duty is still calculated at circle rate — creating an unexpected tax liability. Always check the circle rate for your target locality before finalising price negotiation.

Stamp Duty and Registration Charges in India 2026: Complete State-by-State Guide

Stamp duty ranges from 3% (Maharashtra female buyers) to 8% (Uttar Pradesh) across Indian states. West Bengal charges 6% (male) and 5% (female) — PropyMart's RERA data covers 4321 WB projects. Full guide with how-to-pay instructions and links to the stamp duty calculator.

Stamp Duty and Registration Charges India 2026 — State-by-State Guide | PropyMart

Complete India stamp duty guide 2026: WB 6%/5%, Maharashtra 6%/5%, Karnataka 5%, Delhi 6%/4%. Registration charges, concessions for women, and step-by-step payment guide.