Stamp duty in Kerala (2026)

How stamp duty works in Kerala

Kerala has some of the highest transaction charges in the country. Stamp duty on a sale deed is 8% and the registration fee is 2%, so the government takes 10% of the property value at registration. The same rates apply to every buyer, man or woman. Duty is charged on the higher of the price or the fair value the Revenue Department notifies for the land, survey number by survey number.

Fair values were raised in April 2023, and in parts of Kochi and Thiruvananthapuram they now sit close to market prices. For apartments, the department also looks at the building component, so buyers should expect the declared value to be scrutinised.

For a ₹60 lakh flat in Kochi, stamp duty is ₹4,80,000 and the registration fee ₹1,20,000, a total of ₹6,00,000. That is ₹1,20,000 to ₹1,80,000 more than the same flat would cost to register in several other states, and banks do not include these charges in the loan amount, so the money has to come from the buyer's own funds. For a ₹1 crore villa in Thiruvananthapuram the bill reaches ₹10 lakh. Gift and settlement deeds between close relatives attract much lower duty, which is one reason property in Kerala often moves within families that way, but a purchase from an unrelated seller gets no such relief.

Duty and fee are paid online through the Registration Department's PEARL system or by e-stamp paper, and the deed is registered at the sub-registrar office after a token is booked. A practical tip: because stamp duty is charged on the higher of price or fair value, undervaluing a deed does not save duty and can bring a notice under section 45B of the Kerala Stamp Act, which lets the department reassess value for years after registration. Declare the true price and keep payment records through bank channels.