Stamp duty in Uttar Pradesh (2026)

Current stamp duty and registration charges in Uttar Pradesh, with a calculator. On a ₹60 lakh home, the total comes to about ₹4,80,000 at the standard rate.

State

Buyer / areaStandard rate on a sale deed, on the higher of deal value or circle rate.

Property value (₹)

₹60.00 L

Use the agreement value or the circle rate / guideline value, whichever is higher.

Stamp duty + registration in Uttar Pradesh₹4,80,000

Stamp duty: ₹4,20,000
Registration fee: ₹60,000
Effective rate: 8.00%

1% of the property value for all buyers. There is no gender concession on the registration fee.

Indicative. Confirm the final amount with the sub-registrar or the state's e-stamp portal before paying.

Stamp duty rates in Uttar Pradesh

Buyer / area	Stamp duty	Notes
Men	7%	Standard rate on a sale deed, on the higher of deal value or circle rate.
Women	6%	1% rebate for a woman buyer on property worth up to ₹1 crore, so the rebate cannot exceed ₹1 lakh. Above ₹1 crore the 7% rate applies.
Joint (man + woman)	6.5%	Reported practice is that the rebate is applied to the woman's half share only, giving about 6.5% on a 50:50 deed. Treatment varies by sub-registrar office; confirm before paying.

Registration fee: 1% of the property value for all buyers. There is no gender concession on the registration fee.

Charged on: Higher of the agreement value or the district circle rate fixed by the District Magistrate.

Latest change: 22 July 2025: the state cabinet raised the value ceiling for the women's 1% stamp duty rebate from ₹10 lakh to ₹1 crore, lifting the maximum rebate from ₹10,000 to ₹1 lakh.

Sources: IGRS Uttar Pradesh, Stamp and Registration Department · All India Radio News: UP cabinet approves 1% stamp duty exemption for women on property up to ₹1 crore (23 July 2025) · SHCIL e-stamping (authorised e-stamp vendor for UP)

Stamp duty in other states

Stamp duty in Haryana Stamp duty in Delhi Stamp duty in Maharashtra Stamp duty in Karnataka Stamp duty in Telangana Stamp duty in Tamil Nadu Stamp duty in West Bengal Stamp duty in Kerala Stamp duty in Punjab Stamp duty in Gujarat Stamp duty in Rajasthan Stamp duty in Uttarakhand Stamp duty in Madhya Pradesh Stamp duty in Andhra Pradesh

How stamp duty works in Uttar Pradesh

Uttar Pradesh charges stamp duty of 7% on a sale deed, and the figure is worked out on whichever is higher: the price written in the agreement or the circle rate notified by the District Magistrate for that locality. A registration fee of 1% sits on top. Circle rates in Noida, Greater Noida and Ghaziabad have been revised upward in recent years, so on some older resale flats the circle value can now exceed what the buyer and seller agree. When that happens the duty follows the circle rate, not the cheque.

Women buyers get a 1 percentage point rebate, bringing duty to 6%. Until July 2025 the rebate only applied to the first ₹10 lakh of value, which capped the saving at ₹10,000 and made it close to meaningless in the NCR. The cabinet decision of 22 July 2025 raised the ceiling to ₹1 crore, so the saving can now reach ₹1 lakh. Property priced above ₹1 crore pays the full 7%.

Take a ₹60 lakh flat in Noida where the circle value is lower than the price. A man buying alone pays ₹4,20,000 in stamp duty and ₹60,000 as registration fee, a total of ₹4,80,000. A woman buying alone pays ₹3,60,000 in duty plus the same ₹60,000 fee, or ₹4,20,000. For a husband and wife on a 50:50 deed, sub-registrars generally apply the rebate to her share, which works out to about ₹3,90,000 in duty; confirm the figure at the office before you buy the e-stamp.

Stamp duty is paid through an e-stamp certificate from SHCIL, either online or at an authorised collection centre, and the deed is then presented at the sub-registrar office after an appointment booked on the IGRS UP portal. A practical point: download the circle rate list for your tehsil from the district website before you negotiate. If the agreed price is below the circle value, you pay duty on the higher figure anyway, and the seller may also face income tax questions under section 50C.