Stamp Duty Calculator Delhi: Land Registry Cost Table (2026)

Delhi stamp duty and registration fee table 2026

The table below is arithmetic. It applies the rates published on the Delhi Revenue Department page "Important information regarding registration of property" (6% stamp duty for a male buyer, 4% for a female buyer, registration fee 1% plus a Rs 100 pasting fee) to a range of land values. The value column is the higher of the agreed price and the circle-rate value, which is the base the department uses. Find your value in the first column, or use the method in the next section for an exact figure.

Figures are rounded to the rupee. The department page did not carry a date, so treat the table as the position on the day we read it (24 October 2026) and re-check the page before you pay. If a surcharge or a changed rate appears on the official page, it overrides this table.

How Delhi stamp duty is computed

Stamp duty (स्टाम्प शुल्क) in Delhi is charged under the Indian Stamp Act, 1899 as it applies to the National Capital Territory. For a sale deed, conveyance deed or gift deed the department page states that duty is charged on the consideration amount or the circle rate, whichever is higher. The method is therefore:

1. Find the circle-rate value. Multiply the land area by the notified circle rate for the locality and land category. For agricultural land this is a per-acre figure in Delhi's notifications. See how circle rates work and circle rate vs market rate.
2. Compare it with the agreed price. The higher of the two is the base. Writing a lower price in the deed does not reduce duty if the circle-rate value is higher, and it creates a tax problem for both sides.
3. Apply the stamp duty rate. 6% of the base when the buyer (vendee) is a man, 4% when the buyer is a woman. The department page calls this "stamp duty and transfer duty" together; the 6% and 4% are the combined figures you pay.
4. Add the registration fee. 1% of the same base, plus a pasting fee of Rs 100.
5. Pay through the approved route. Duty up to Rs 500 is paid on e-stamp paper from an authorised vendor; above Rs 500 it is paid through approved banks by e-wallet, net banking, debit card, NEFT, RTGS or account transfer, as the department page lists.

Three worked examples

These examples use the published Delhi rates and round-figure land values. The land values are invented for the arithmetic; they are not circle rates for any village.

Example 1: 500 sq yd plot in a Delhi village, male buyer

1. Agreed price Rs 60,00,000; circle-rate value of the land Rs 55,00,000. The base is the higher figure, Rs 60,00,000, because the agreed price is higher.
2. Stamp duty at 6% for a male buyer: Rs 60,00,000 × 6% = Rs 3,60,000.
3. Registration fee at 1%: Rs 60,000, plus the Rs 100 pasting fee = Rs 60,100.
4. Total payable to the state at registration: Rs 4,20,100.

Example 2: 1,000 sq yd agricultural parcel, female buyer

1. Agreed price Rs 1,20,00,000; circle-rate value of the land Rs 1,35,00,000. The base is the higher figure, Rs 1,35,00,000, because the circle-rate value is higher.
2. Stamp duty at 4% for a female buyer: Rs 1,35,00,000 × 4% = Rs 5,40,000.
3. Registration fee at 1%: Rs 1,35,000, plus the Rs 100 pasting fee = Rs 1,35,100.
4. Total payable to the state at registration: Rs 6,75,100.

Example 3: farmhouse plot, price below circle-rate value, male buyer

1. Agreed price Rs 2,50,00,000; circle-rate value of the land Rs 2,80,00,000. The base is the higher figure, Rs 2,80,00,000, because the circle-rate value is higher.
2. Stamp duty at 6% for a male buyer: Rs 2,80,00,000 × 6% = Rs 16,80,000.
3. Registration fee at 1%: Rs 2,80,000, plus the Rs 100 pasting fee = Rs 2,80,100.
4. Total payable to the state at registration: Rs 19,60,100.

In Example 2 the woman buyer saves Rs 2,70,000 against the male rate on the same base. In Example 3 the deed price is below the circle-rate value, so the duty is charged on the higher circle-rate value, not on the price.

Women buyers and other deeds

Delhi's lower rate for women is built into the rate itself: 4% instead of 6% on sale, conveyance and gift deeds, with no value ceiling stated on the department page. Our comparison across states is in stamp duty rebate for women by state. The same page lists the registration fees for other instruments: Rs 1,000 per instrument plus pasting fee for a relinquishment deed, a lease deed of immovable property and a power of attorney, and Rs 500 plus pasting fee for a will or an authority to adopt. The department's property registration page lists the will fee as Rs 600, so the two official pages differ; confirm at the office.

A gift deed to a woman is also at 4%. A will carries no stamp duty. For the legal differences between these instruments read our sale deed guide and the land registration process.

How Delhi compares with the NCR states

A buyer looking at land on both sides of the Delhi border should compare the whole cost of registration, not the headline rate. Delhi publishes a single state-wide rate with a lower rate for women and a 1% registration fee. Haryana and Uttar Pradesh publish their rates through their own departments and online calculators, and we have not yet verified them on an official page; see the Haryana stamp duty calculator and the Uttar Pradesh stamp duty calculator. Our state-wise overview is at stamp duty and registration charges by state.

How to use this with your documents

• Khasra and area. Take the khasra (खसरा) numbers and area from the khatauni. Delhi records agricultural land in bigha and biswa; convert to the unit the circle-rate notification uses before multiplying. See khasra and khatauni explained.
• Circle-rate value. Work it out yourself from the notification, then compare with the Sub-Registrar's computation. If the office values the land in a higher category than you expect, ask which category and why.
• Buyer's gender on the deed. The 4% rate follows the name of the vendee. Check the deed draft before e-stamping.
• Receipts. Keep the e-stamp certificate and the registration fee receipt with the registered deed. The deed is the base document for mutation; see our mutation guide.
• TDS. Where the land is not agricultural land and the price crosses the TDS threshold, the buyer must deduct tax at source under the provision that was section 194-IA of the earlier Income-tax Act, 1961; the Income-tax Act, 2025 applies from the tax year starting 1 April 2026 and we could not confirm the current section number. Tax rules change; check the current year with your chartered accountant. See TDS on land purchase.

What we could not confirm

We could not confirm the date on which the department page was last updated, the treatment of joint buyers of mixed gender, companies or trusts, whether any surcharge or cess is added on top of the 6% and 4%, and whether a separate rate exists for agricultural land as opposed to urban plots. Delhi's Sub-Registrar offices have moved to the NGDRS system according to the DORIS portal, and we could not confirm every payment step on it. For Delhi's wider rules on who may buy agricultural land, read state-wise agricultural land purchase rules. Our full Delhi stamp duty page is at stamp duty in Delhi.

Frequently Asked Questions

Sources

• Revenue Department, Government of NCT of Delhi: Important information regarding registration of property (stamp duty and registration fee rates)
• Revenue Department, Government of NCT of Delhi: Property registration (deed-wise duty and fee)