Stamp Duty and Registration of Property in Delhi and UP

What is the difference between stamp duty and the registration fee?

Stamp duty is a tax on the instrument, meaning the document, not on the transaction itself. It is levied under the Indian Stamp Act 1899 as it applies in each state, with each state setting its own rates in the schedule. A sale deed, gift deed or lease is not admissible in evidence, and will not be registered, unless the correct duty has been paid on it.

The registration fee is a separate charge under the Registration Act 1908, paid when the document is presented to the sub-registrar. Registration puts the document on the public record, and for sale deeds and gifts of immovable property it is what makes the transfer effective in law.

In practice both are paid together at the time of registration, and both are calculated on the same value. Together with the advocate's or deed writer's charges, they are the main costs of a purchase after the price itself, so they belong in your budget from the start.

How much stamp duty is payable in Delhi?

For a sale deed of property in most of Delhi, the rates generally quoted are 6% of the value where the buyer is a man, 4% where the buyer is a woman and 5% where a man and woman buy jointly. Lower rates apply in the NDMC area and the Delhi Cantonment area. The registration fee is 1% of the value, plus a small fixed pasting fee.

Part of what the buyer pays in Delhi is transfer duty collected for the municipal corporation along with the stamp duty. Reports in 2023 said the transfer duty component was raised by one percentage point for properties valued above ₹25 lakh. Because published figures differ on whether this is reflected in the commonly quoted rates, check the exact total on the e-stamp calculation or with the sub-registrar for your property before you plan the payment.

Stamp duty in Delhi is paid by e-stamp, generated through the Stock Holding Corporation of India (SHCIL) online or at authorised centres. The e-stamp certificate carries the names of the parties, the description of the document and the amount, and is attached to the deed.

How much stamp duty is payable in Noida and Ghaziabad?

In Uttar Pradesh, the stamp duty on a sale deed is 7% of the value for a male buyer. Women buyers get a concession of one percentage point. In July 2025 the UP cabinet extended this concession to property valued up to ₹1 crore, from the earlier much lower limit, so on most flats in Noida and Ghaziabad a woman buyer now pays 6%. Joint purchases by a man and a woman are charged at an intermediate rate. Check the current notification for the exact limit and rate on your purchase.

The registration fee in UP is 1% of the value. Duty and fees are paid online through the IGRS UP portal or by e-stamp, and the same portal is used to look up circle rates and book registration.

Gift deeds within the family are much cheaper in UP. A gift of property to a close family member, such as a spouse, child, parent, sibling or grandchild, attracts a flat stamp duty of ₹5,000 rather than the full ad valorem rate, and in early 2026 the cabinet extended this to commercial and industrial property. A gift outside these relations attracts the normal rate.

Delhi and UP compared: stamp duty and registration on a sale deed

Figures are the rates generally applied as of October 2026. Confirm the exact amount for your property before payment.

On what value is stamp duty paid?

Stamp duty is paid on the higher of two figures: the consideration written in the deed, and the value of the property worked out from the circle rate. The circle rate, also called the collector rate or guideline value, is the minimum rate per square metre fixed by the state for each locality, with adjustments for the type of property, the floor, the road width and, in UP, factors such as corner plots and commercial frontage.

In Delhi, residential circle rates are fixed by category of locality, from A for the most expensive colonies to H for the least, and the value for a flat or builder floor is calculated using the land rate and a construction rate. In UP, the District Collector of each district issues circle rates, usually revised every year or two, and Gautam Buddh Nagar and Ghaziabad have revised them upward several times in recent years.

Writing a price below the circle value does not lower the duty, because duty is charged on the circle value anyway. It also has income tax consequences for both sides, since the tax law generally treats the circle value as the sale price for the seller where the deed shows less, with a small tolerance. Writing a price far above the market value is equally unwise, because it attracts more duty for no reason. Write the actual price.

Which property documents must be registered?

Section 17 of the Registration Act makes registration compulsory for instruments that create, transfer or extinguish rights in immovable property worth ₹100 or more, which in practice means all sale deeds, gift deeds of immovable property, mortgage deeds other than by deposit of title deeds, leases for more than one year, relinquishment deeds and partition deeds. Since 2001, an agreement to sell under which possession is handed over in part performance must also be registered to get the protection of section 53A of the Transfer of Property Act.

Under section 49, an unregistered document that should have been registered does not affect the property and cannot be received as evidence of the transaction, though courts may look at it for limited collateral purposes. This is why a buyer who pays the full price on an agreement to sell, without a registered sale deed, does not become the owner.

Some documents may be registered but need not be. A will is the commonest example: registration is optional, though it helps prove the will later. A memorandum recording a family partition that has already taken place is generally treated as not needing registration, but courts look closely at whether it actually records a past arrangement or makes a new one.

How a sale deed is registered in Delhi, step by step

Delhi's registration process is largely online up to the appointment, and the final step happens before the sub-registrar for the area where the property is.

1. Draft and agree the sale deed

   The deed should describe the property exactly as in the chain of title, state the price and how it was paid (cheque, RTGS or bank draft numbers), list the title documents handed over, and contain the seller's covenants on title and indemnity. Both sides should read and agree it before stamp duty is paid.

2. Work out the value and the duty

   Calculate the circle value from the locality category, land area or flat area and construction, and compare it with the price. Duty is payable on the higher figure, at the rate that applies to the buyer.

3. Buy the e-stamp

   Generate the e-stamp certificate for the exact duty, in the names of the parties, with the description of the document. Pay the registration fee as required by the department's online system.

4. Book the appointment

   Book an online appointment with the sub-registrar office that covers the property. Upload or enter the details of the document, parties and witnesses as the system requires.

5. Appear before the sub-registrar

   The seller, the buyer and two witnesses attend with original identity proof. Under section 32A of the Registration Act, the photographs and fingerprints of the buyer and seller are affixed to the document, and the sub-registrar records the seller's admission that he has signed it and received the price.

6. Collect the registered deed

   The document is scanned and returned with the registration endorsement, usually the same day or within a few days. Check the registration number, book and volume, and get a certified copy for your records.

7. Apply for mutation

   Apply to the MCD, DDA or other authority to record your name, and pay property tax in your name from then on. Mutation does not affect title, but it matters for tax, utilities and later resale.

What is different when registering in Noida and Ghaziabad?

The broad procedure is the same, with differences in the portal and in the documents. In UP, the deed details are entered on the IGRS UP portal, the duty is paid online or by e-stamp, and an appointment is fixed with the sub-registrar for the tehsil where the property is situated. The buyer, the seller and two witnesses attend for photographs and biometrics.

For flats and plots in Noida and Greater Noida, the land belongs to the development authority and is held on long lease. The first transfer from the builder to the buyer is usually a tripartite sub-lease deed between the authority, the builder and the buyer. A resale needs a transfer memorandum from the authority, payment of transfer charges and the authority's no-dues, in addition to registration at the sub-registrar. Our post on Noida and Greater Noida leasehold property explains these steps.

In Ghaziabad, much property is freehold, but check whether the land falls within a GDA scheme or is shown as agricultural in the revenue records, since that affects both valuation and later mutation. A point Advocate B.K. Singh often makes to buyers in Ghaziabad is that the circle rate category written in the deed should match the land use shown in the records, because a mismatch is one of the commonest reasons for a later deficiency notice.

Documents to carry to the sub-registrar

Carry originals and one set of self-attested copies. Offices sometimes ask for more, so check the appointment slip or the portal.

Stamp duty on gift deeds, relinquishment deeds and powers of attorney

A gift deed of immovable property must be stamped and registered just like a sale deed. In UP, a gift to a close family member attracts a flat ₹5,000 duty. In Delhi, gift deeds are charged according to the Delhi schedule, so work out the duty on the circle value before assuming a family gift is cheap. A gift deed, once registered and accepted, is hard to undo, as our post on whether a gift deed can be cancelled explains.

A relinquishment deed, by which a co-heir gives up his share in inherited property in favour of another heir, is common after a death in the family. It must be registered, and duty is charged under the state schedule, often at a lower rate than a sale where the release is between family members. Check the current entry before the deed is drafted.

A power of attorney that only authorises someone to manage property or appear in an office carries a small fixed duty. A power of attorney that authorises the attorney to sell the property, especially one given for consideration or to someone outside the family, is charged much higher, close to a conveyance, in both Delhi and UP. This is deliberate: states raised the duty to stop GPA sales being used to avoid duty on sale deeds.

Buying a new flat from a builder: when is stamp duty paid?

In a new project, the main stamp duty is paid when the conveyance deed or, in Noida and Greater Noida, the sub-lease deed is executed in your favour, which usually happens around possession. The duty is calculated on the value at that time, which means the higher of the price you paid and the circle value then in force. If circle rates have risen during a long delay, the duty can be higher than you budgeted for at booking.

The builder buyer agreement signed at the start is an agreement for sale. Under RERA, the promoter cannot accept more than 10% of the cost as an advance without first executing a written agreement for sale and registering it, as section 13 requires. Where the agreement is registered, stamp duty is charged on it under the state schedule, and in some cases the duty paid on the agreement is adjusted against the duty on the final deed. Ask the builder in writing how much duty is being paid at each stage and whether credit will be given.

Builders often ask buyers to pay the stamp duty and registration fee to the builder's account along with the final demand. Ask for the e-stamp certificate in your name and the registration receipt, not just the builder's own receipt. If the builder delays the conveyance deed after taking possession charges, that delay is itself a grievance you can raise before RERA, as our post on filing a RERA complaint in Delhi, UP and Haryana explains.

What happens if stamp duty is short-paid?

If the sub-registrar believes the value in the deed is below the market or circle value, he can refer it to the Collector of Stamps under section 47A of the Stamp Act, as it applies in the state, for determination of the true value. The Collector issues notice, hears the parties and can demand the deficient duty with interest and, in some cases, a penalty. Notices of this kind sometimes arrive years after registration, particularly in UP after inspections.

A document that is not duly stamped can be impounded by any court or public office before which it is produced, under section 33, and under section 35 it is not admissible in evidence until the deficient duty and the penalty are paid. The penalty under the Stamp Act can be up to ten times the deficiency, though in practice it is usually lower. Paying the right duty at the start is far cheaper.

If you receive a deficiency notice, reply with the valuation basis: the circle rate category, the area, the floor, and any feature that lowers the value. Orders of the Collector can be appealed or revised under the state's provisions, within short time limits, so do not let the notice sit.

Common mistakes with stamp duty and registration

• Putting the property in a woman's name only to save duty. The saving is real, but if she did not pay and is not meant to own the property, it can lead to disputes, tax questions and arguments about benami ownership later.
• Under-stating the price. It does not reduce duty below the circle value, invites a section 47A reference and creates income tax problems.
• Paying the price in cash. It leaves no proof of payment and breaches income tax limits on cash receipts for property.
• Not registering an agreement where possession is handed over. Without registration, section 53A protection is lost.
• Signing and leaving the deed unregistered. Registration must happen within four months of execution, with only a limited extension on payment of a fine.
• Forgetting TDS. A buyer paying ₹50 lakh or more for property must deduct TDS from the price and deposit it, or face interest and penalty.
• Not collecting the registered deed. Registered documents left uncollected at the office cause trouble years later when they are needed for resale or a loan.

How long does registration take, and can it be done if one party is abroad?

Once the documents are in order, the appearance at the sub-registrar usually takes a few hours, and the registered deed is usually returned the same day or within a few days. Most of the time goes into the steps before: the title check, drafting, the authority's transfer permission for leasehold property, and arranging the price and loan disbursement.

Section 23 of the Registration Act requires the document to be presented within four months of execution. Section 25 allows a further four months on payment of a fine where the delay was for an unavoidable reason. Do not rely on the extension; register promptly.

If the seller or buyer is abroad, he can execute a power of attorney before the Indian embassy or consulate, or before a notary with apostille as applicable, authorising someone in India to execute and present the deed. The power of attorney must be stamped in India within the time allowed after it is received. Our post on GPA, agreement and will sales explains why a power of attorney must be used to complete a registered sale, not as a substitute for one.

Before you book the registration appointment

• Title check done and conditions met.
• Sale deed drafted, read and agreed by both sides.
• Circle value worked out and compared with the price.
• Duty calculated at the correct rate for the buyer.
• E-stamp generated and registration fee paid.
• TDS deducted and deposited if the price is ₹50 lakh or more.
• Authority transfer permission obtained, for leasehold property.
• Seller's loan closed, or the buyer's bank ready to pay the lender directly.
• Seller, buyer and two witnesses available with original identity proof.

When to involve an advocate

Many buyers complete registration with a deed writer, and for a straightforward resale of a clean flat that works. An advocate is worth involving when the title has gaps, the property is leasehold or in a Lal Dora or unauthorised colony, the seller is an NRI or a company, the deed involves several heirs or a relinquishment, or you have received a stamp deficiency notice.

When Advocate B.K. Singh vets a sale deed, he reads the property description and the recitals of the chain against the earlier deeds line by line, because an error there is copied into every later document and is expensive to correct by a rectification deed. If you want your deed or a deficiency notice checked, the team at B.K. Singh & Associates can look at the papers. You can send an enquiry, or read more about our real estate practice and document drafting and vetting.