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| STATE
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RATE OF STAMP DUTY
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REMARKS
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Andhra Pradesh
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5% |
Of the market value or agreement value whichever is higher. |
| Assam |
8.25% |
For agreement value exceeding Rs.1,50,000/-. |
| Union Territory of Delhi |
3% stamp duty + additional 5% as surcharge under Delhi Municipal Corporate Act, 1957. |
Of the value. |
| |
6% |
Of the value. If the Property is registered in women's name |
| Goa |
8% |
For value more than Rs.1,000/- |
Gujarat
- For transfers other than in co-operative society in urban area.
- For transfer relating to premises in Co-operative Society registered or deemed to have been registered under Gujarat Co-operative Society Act, 1961.
|
10%
7.5%
|
On market value of Property.
On market value of Property. |
| Haryana |
12.5% |
Value exceeding Rs.1,000/- |
| Himachal Pradesh |
8% |
Value exceeding Rs.1,000/- |
Karnataka
- For transfer other than in (ii)
- For transfer effected by Bangalore Development Authority Act, 1976, relating to a flat as defined in Karnataka Ownership Flat Act, 1972.
|
10.5%
- value upto Rs.5.00 Lakhs – 4%
- more than Rs.5.00 Lakhs and upto Rs.15.00 Lakhs – Rs.20,000/- + 6% for amount in excess of Rs.5.00 Lakhs.
- More than Rs.15.00 Lakhs – Rs.80,000/- + 8% for amount in excess of Rs.15.00 Lakhs.
|
On the market value of property exceeding Rs.1,000/-.
On market value. |
Kerala
(Property situated within Municipal Corporation) |
8.5% |
value of consideration. |
| Madhya Pradesh |
7.5% |
Of the market value. |
| Manipur |
7% |
On market value of property or the agreement value whichever is higher. |
Maharashtra
within Municipal limits of Greater Mumbai,Navi Mumbai, Pune & Thane.
- for transfer other than in (b)
- if relating premises registered under Maharashtra Co-operative Societies Act, 1960, or the Maharashtra Ownership Flat Act, 1963, or the Maharashtra Apartment Ownership Act, 1970.
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- Up to Rs.5.00 Lakhs - Rs.8,750/-
- Above Rs.5.00 Lakhs - 5%
|
On the market value or the agreement value whichever is higher. |
| Meghalaya |
- upto Rs.50,000/- - 4.6 %
- more than Rs.50,000/- and upto Rs.90,000/- - 6 %
- more than Rs.90,000/- and upto Rs.1,50,000/- - 8%
- more than Rs.1,50,000/- - 9.9%
|
Of agreement value. |
| Nagaland |
7.5% |
Of the value. |
| Orissa |
14.7% |
Of agreement Value. |
| Punjab |
6% |
Of the value. |
| Rajasthan |
10% |
Of market value of property. |
| Tamil Nadu |
8% |
Of market value. |
| Tripura |
5% |
Of the value. |
| Uttar Pradesh |
Stamp duty 14.5 % under U.P. Town Improvement Act, 1919. |
Stamp duty on market value or the agreement value whichever is greater. |
| West Bengal |
7% |
Of the market value. |