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Stamp Duty Calculator Himachal Pradesh: Land Registry Cost Table (2026)
A static calculator for Himachal Pradesh: the 5% stamp duty and 2% registration fee from the 2012 state notification applied to land values from Rs 10 lakh to Rs 5 crore, with the method, worked examples and what is still unverified.
Use this page as a stamp duty calculator for land in Himachal Pradesh. The only official rates we could open are in the state's 12 January 2012 notification: 5% stamp duty on a conveyance and a 2% registration fee, both on the higher of the agreed price and the collector-rate (सर्किल रेट) value. The table applies them to common land values. Because the notification is old and 2025 press reports describe higher rates for some buyers, confirm the live figure before you pay.
Himachal Pradesh stamp duty and registration fee table 2026
This table applies the only official rates we could open: Schedule I-A, "Rates of Stamp Duty on Certain Instruments", and the Table of Registration Fees, both issued by the Himachal Pradesh Department of Revenue (Stamp-Registration) under notification Rev. 1-9(Stamp)3/79/2010-II dated 12 January 2012. Conveyance (Article 23) is charged at 5.00% of the market value or the consideration, whichever is higher, minimum Rs 100; the registration fee on a sale is 2.00% of the same base, minimum Rs 100. The department's NGDRS user manual, hosted on hp.gov.in, repeats the 2% registration fee. The notification is fourteen years old and press reports in 2025 described higher rates for some buyers; see the callout below.
| Higher of price and circle-rate value | Stamp duty (5%, 2012 Schedule I-A) | Registration fee (2%, 2012 table) | Total | Effective rate |
|---|---|---|---|---|
| 10 lakh | Rs 50,000 | Rs 20,000 | Rs 70,000 | 7.0% |
| 20 lakh | Rs 1,00,000 | Rs 40,000 | Rs 1,40,000 | 7.0% |
| 30 lakh | Rs 1,50,000 | Rs 60,000 | Rs 2,10,000 | 7.0% |
| 50 lakh | Rs 2,50,000 | Rs 1,00,000 | Rs 3,50,000 | 7.0% |
| 75 lakh | Rs 3,75,000 | Rs 1,50,000 | Rs 5,25,000 | 7.0% |
| 1 crore | Rs 5,00,000 | Rs 2,00,000 | Rs 7,00,000 | 7.0% |
| 1.5 crore | Rs 7,50,000 | Rs 3,00,000 | Rs 10,50,000 | 7.0% |
| 2 crore | Rs 10,00,000 | Rs 4,00,000 | Rs 14,00,000 | 7.0% |
| 3 crore | Rs 15,00,000 | Rs 6,00,000 | Rs 21,00,000 | 7.0% |
| 5 crore | Rs 25,00,000 | Rs 10,00,000 | Rs 35,00,000 | 7.0% |
Rates not yet verified for 2026
Rates not yet verified by Farmland India: confirm on the Himachal Pradesh Revenue Department (himachal.nic.in/revenue) notifications page and the NGDRS Himachal fee calculator before relying on them. The 5% and 2% above are read from the 2012 notification. We could not open any later amendment, and 2025 press reports described a 12% rate for certain transfers needing Section 118 permission and 6% to 8% for some buyers. Treat the table as a floor, not a quote, and get the live figure for your deed in writing from the Sub-Registrar.
How Himachal stamp duty is computed
Stamp duty (स्टाम्प शुल्क) in Himachal Pradesh is charged under the Indian Stamp Act, 1899 with the state's Schedule I-A, and the registration fee under Sections 78 and 79 of the Registration Act, 1908. For a sale deed of land the method is:
- Value the land at the collector (circle) rate. Multiply the area by the rate notified for the village and land class. Himachal records area in bigha and biswa, with a smaller bigha than the plains; read bigha and biswa in Himachal Pradesh and circle rate vs market rate.
- Take the higher of price and circle-rate value. The 2012 notification states the base as "market value of the property or consideration amount, whichever is higher".
- Apply the stamp duty rate. 5% under the 2012 Schedule I-A, rounded to the nearest ten rupees, minimum Rs 100. If a later notification applies to your category of buyer, use that rate instead.
- Add the registration fee. 2% of the same base, minimum Rs 100, rounded to the nearest ten rupees.
- Check Section 118 first. A non-agriculturist cannot buy agricultural land in Himachal without permission under Section 118 of the H.P. Tenancy and Land Reforms Act, and the rate may differ for a permitted transfer; read Himachal Section 118 explained. No permission means no registration, whatever the duty.
- Pay through NGDRS. The department's user manual describes entering the consideration under the fee calculation tab of the NGDRS Himachal portal, which then computes duty and fee. Use that figure as the official one.
Three worked examples
These examples use the 2012 notification rates on invented land values. They show the method; they are not a quote for any village, and a later rate would change step 2.
Example 1: 5 bigha near Kullu, bona fide Himachali buyer
- Agreed price Rs 32,00,000; circle-rate value Rs 28,00,000. Base = Rs 32,00,000, because the agreed price is higher.
- Stamp duty at the 2012 Schedule I-A rate of 5%: Rs 32,00,000 × 5% = Rs 1,60,000.
- Registration fee at 2% under the 2012 table: Rs 64,000 (minimum Rs 100; the notification rounds to the nearest ten rupees).
- Total at the 2012 rates: Rs 2,24,000. If a later notification has changed the rate, replace 5% with the current figure and redo step 2.
Example 2: 12 biswa in Kangra, deed price below circle-rate value
- Agreed price Rs 24,00,000; circle-rate value Rs 27,50,000. Base = Rs 27,50,000, because the circle-rate value is higher.
- Stamp duty at the 2012 Schedule I-A rate of 5%: Rs 27,50,000 × 5% = Rs 1,37,500.
- Registration fee at 2% under the 2012 table: Rs 55,000 (minimum Rs 100; the notification rounds to the nearest ten rupees).
- Total at the 2012 rates: Rs 1,92,500. If a later notification has changed the rate, replace 5% with the current figure and redo step 2.
Example 3: 2 bigha orchard land in Shimla district
- Agreed price Rs 95,00,000; circle-rate value Rs 90,00,000. Base = Rs 95,00,000, because the agreed price is higher.
- Stamp duty at the 2012 Schedule I-A rate of 5%: Rs 95,00,000 × 5% = Rs 4,75,000.
- Registration fee at 2% under the 2012 table: Rs 1,90,000 (minimum Rs 100; the notification rounds to the nearest ten rupees).
- Total at the 2012 rates: Rs 6,65,000. If a later notification has changed the rate, replace 5% with the current figure and redo step 2.
Example 2 shows why writing a lower price in the deed does not help: the duty follows the higher circle-rate value. In all three cases the registration fee is a full 2%, because the 2012 table sets no cap for a sale.
Women buyers and other deeds
The 2012 notification contains no lower rate for women and no reference to non-agriculturists; its only concessions are exemptions such as cultivators' leases. We could not confirm whether a women's rebate has been introduced since. Our comparison across states is in stamp duty rebate for women by state.
| Instrument (2012 notification) | Stamp duty | Registration fee |
|---|---|---|
| Conveyance / sale of land (Art. 23) | 5% of market value or consideration, whichever higher; min Rs 100 | 2% of the same base; min Rs 100 |
| Gift (Art. 33) | 5% of market value; min Rs 100 | 2% of market value; min Rs 100 |
| Mortgage without possession and similar | Per the schedule | 0.05% of value, min Rs 100, max Rs 1,000 (NGDRS manual) |
| Power of attorney, will | Per the schedule | Flat Rs 100 (NGDRS manual) |
For the choice between a sale deed, a gift deed and a will, read our sale deed guide and the land registration process.
How Himachal compares with its neighbours
At the 2012 rates Himachal's total of 7% sits between Uttarakhand (5% duty with a capped 2% fee, so under 5.3% on a Rs 1 crore deal) and the higher-duty plains states. The bigger difference for an outside buyer is not the rate but the permission: Himachal's Section 118 bar means most non-Himachalis cannot register agricultural land at all, while Uttarakhand allows limited purchases. Compare the Uttarakhand stamp duty calculator and the Punjab stamp duty calculator, and the overview at stamp duty and registration charges by state.
How to use this with your documents
- Jamabandi. Take the khasra (खसरा) numbers, area in bigha-biswa and the land class from the jamabandi on HimBhoomi; see jamabandi and fard explained.
- Collector rate. Find the village and class in the district collector-rate list and multiply by the area in the unit the list uses. Hill bigha and biswa are smaller than plains units; do not reuse a Punjab or UP figure.
- Section 118 status. If the buyer is not a Himachali agriculturist, obtain the permission order first and ask the Sub-Registrar which duty rate applies to a permitted transfer.
- NGDRS figure. Enter the consideration in the NGDRS Himachal fee calculation and compare the result with your own arithmetic. If they differ, ask which notification the system used.
- After registration. Keep the e-stamp and fee receipts with the deed and apply for mutation; see our mutation guide.
What we could not confirm
We could not confirm any notification after 12 January 2012 changing the conveyance rate, the rate for a non-agriculturist buying with Section 118 permission, the 2025 press figures of 12% and 6% to 8%, any women's concession, any cess or surcharge, or the current NGDRS payment steps. The Revenue Department site points to the state gazette (rajpatra.hp.gov.in) for notifications, which we did not search. Do not budget on a 2012 figure alone. Our full page is stamp duty in Himachal Pradesh.
Frequently Asked Questions
What is the stamp duty on a land sale deed in Himachal Pradesh?
What is the registration fee in Himachal?
Is there a cap on the registration fee like in Uttarakhand?
Is there a lower stamp duty for women in Himachal?
Is the duty charged on the price or the circle rate?
Can an outsider pay the duty and buy farmland in Himachal?
What did the 2025 reports about 12% stamp duty mean?
How do I get the official figure for my deed?
What is the stamp duty on a gift of land in Himachal?
Where is the Himachal collector rate published?
Sources
- Government of Himachal Pradesh, Department of Revenue (Stamp-Registration): Schedule I-A, Rates of Stamp Duty on Certain Instruments, notification Rev. 1-9(Stamp)3/79/2010-II dated 12 January 2012
- Government of Himachal Pradesh, Department of Revenue (Stamp-Registration): Table of Registration Fees, notification Rev. 1-9(Stamp)3/79/2010-II dated 12 January 2012
- Department of Revenue, Himachal Pradesh: NGDRS Property Registration user manual (registration fee 2%)
- Department of Revenue, Himachal Pradesh: home page (notifications link)
