Stamp Duty Calculator Uttar Pradesh: Land Registry Cost Method (2026)

Uttar Pradesh stamp duty table 2026: what we can and cannot show

We opened the IGRSUP portal on 24 October 2026. Its Stamp Duty e-Calculator (स्टाम्प-निबन्धन शुल्क कैलकुलेटर) asks for district, mohalla or village, document type (sale, gift, exchange, mortgage, lease and others), transaction value, the market value per the latest valuation list, tehsil and whether the buyer is a woman, and returns the total stamp fee and registration fee. It does not print a percentage. The department's Schedule I-B page lists Article 23 (conveyance) as Rs 125 for every Rs 1,000 of value with a footnote that the duty has been reduced by a notification in Appendix II, which we could not open. So the figure actually charged is set by notification, not by the printed schedule, and we could not read it.

Because of that, the centre of this page is a two-part table. The first part is a template you fill from the official portal; the second shows the arithmetic at an illustrative 5% so that you can see how the method scales, with every other column left for the figure you look up.

Part 1: lookup template

Part 2: illustrative arithmetic (5% is an assumption, not the Uttar Pradesh rate)

How Uttar Pradesh stamp duty is computed

Stamp duty in Uttar Pradesh is charged under the Indian Stamp Act, 1899 as amended for the state, with the rates in Schedule I-B as reduced by state notifications, and the registration fee under the state's table of fees. The IGRSUP calculator applies both. The method behind it is:

1. Value the land at the circle rate. Multiply the area by the rate in the district's valuation list (मूल्यांकन सूची), which is what Uttar Pradesh calls its circle rate. Area in the khatauni is in hectares or in bigha and biswa; the bigha varies by district, so read bigha in Uttar Pradesh and circle rate lookup for Uttar Pradesh before you multiply.
2. Compare with the agreed price. The higher figure is the base. The calculator asks for both the transaction value and the valuation-list value for this reason.
3. Apply the stamp duty rate for the buyer. The IGRSUP calculator has a Women Buyer field, so the rate or a rebate differs for a woman buyer. Enter the buyer correctly; the percentage is not printed, so take the rupee result as the official figure.
4. Add the registration fee. The calculator returns the registration fee as a separate line. We could not confirm its rate or any cap on an official page.
5. Add any cess or surcharge. We saw no cess line on the calculator. Confirm with the Sub-Registrar whether any additional levy applies to your district.
6. Pay through the official channel. Stamp duty in Uttar Pradesh is paid by e-stamp through the authorised e-stamping channel and the registration fee online or at the office; confirm the current steps on IGRSUP before you pay.

How to get the live rate on IGRSUP (igrsup.gov.in, Stamp and Registration Department, Uttar Pradesh)

1. Open igrsup.gov.in and choose the Stamp Duty e-Calculator (स्टाम्प-निबन्धन शुल्क कैलकुलेटर) from the services menu.
2. Select the district (जनपद) and then the mohalla or village from the dependent list.
3. Choose the document type: Sale (विक्रय) for a purchase.
4. Enter the transaction value (प्रतिफल मूल्य), the price in your agreement.
5. Enter the market value per the latest valuation list, which you compute from the circle-rate list and the area.
6. Select the tehsil, fill the ward or pargana if asked, and mark the Women Buyer field if the buyer is a woman.
7. Press View Details (विवरण देखें). Note the total stamp fee and the registration fee payable, with the date.
8. Open the valuation list for the Sub-Registrar office (मूल्यांकन सूची विवरण) to confirm the per-unit rate you used.

Three worked examples at an illustrative 5%

The examples use an illustrative 5% duty so the method is visible. They are not Uttar Pradesh rates, and the land values are invented for the arithmetic. Area figures are given in bigha for readability; convert using the district's own bigha before you compute a real circle-rate value.

Example 1: 5 bigha in Bulandshahr, male buyer

1. Agreed price Rs 40,00,000; circle-rate value Rs 46,00,000. Base = Rs 46,00,000, because the circle-rate value is higher.
2. Stamp duty at an illustrative 5%: Rs 46,00,000 × 5% = Rs 2,30,000. Illustrative only: replace 5% with the rate the Uttar Pradesh portal gives for your buyer category.
3. Registration fee: look up the Uttar Pradesh rate and any cap, apply it to Rs 46,00,000, and add it.
4. Cess or surcharge, if the portal shows one: add it.
5. Total = duty + fee + cess. Compare your total with the official calculator's figure before you pay.

Example 2: 2 bigha near Jewar, female buyer

1. Agreed price Rs 1,20,00,000; circle-rate value Rs 1,05,00,000. Base = Rs 1,20,00,000, because the agreed price is higher.
2. Stamp duty at an illustrative 5%: Rs 1,20,00,000 × 5% = Rs 6,00,000. Illustrative only: replace 5% with the rate the Uttar Pradesh portal gives for your buyer category.
3. Registration fee: look up the Uttar Pradesh rate and any cap, apply it to Rs 1,20,00,000, and add it.
4. Cess or surcharge, if the portal shows one: add it.
5. Total = duty + fee + cess. Compare your total with the official calculator's figure before you pay.

Example 3: 10 bigha in Barabanki, joint buyers

1. Agreed price Rs 65,00,000; circle-rate value Rs 65,00,000. Base = Rs 65,00,000, because the agreed price is higher.
2. Stamp duty at an illustrative 5%: Rs 65,00,000 × 5% = Rs 3,25,000. Illustrative only: replace 5% with the rate the Uttar Pradesh portal gives for your buyer category.
3. Registration fee: look up the Uttar Pradesh rate and any cap, apply it to Rs 65,00,000, and add it.
4. Cess or surcharge, if the portal shows one: add it.
5. Total = duty + fee + cess. Compare your total with the official calculator's figure before you pay.

Women buyers and joint ownership

The IGRSUP calculator carries a Women Buyer field, which confirms that a woman buyer is treated differently, but the page does not print the rate. Our cross-state page records a July 2025 report of a Cabinet decision to extend a 1% stamp duty concession for women to land worth up to Rs 1 crore; we could not open the notification, so we treat it as reported, not confirmed. Run the calculator twice, once with and once without the Women Buyer field, and the difference is the concession in rupees for your deal.

For a comparison across states, including the states where we have read an official rate, see stamp duty rebate for women by state. For joint purchases, ask the Sub-Registrar in writing how a deed with one male and one female buyer is charged, because the rules differ between states and the official pages we opened do not state it for Uttar Pradesh.

Uttar Pradesh vs neighbouring states

Uttar Pradesh sits between Delhi and Haryana along the Yamuna Expressway and the Noida-Ghaziabad belt, so a buyer often compares the same budget across three jurisdictions. Delhi publishes 6% (4% for women) plus a 1% fee on an official page; Haryana's rate, like Uttar Pradesh's, has to be taken from the state calculator. See the Delhi stamp duty calculator and the Haryana stamp duty calculator. Jewar airport land is covered in our Jewar airport land guide.

The overview is at stamp duty and registration charges by state.

How to use this with your documents

• Khatauni. Take the gata or khasra (खसरा) numbers, area and land class from the khatauni on UP Bhulekh; see khatauni nakal UP and UP Bhulekh land records.
• Valuation list. Find the village row for agricultural land and multiply by the area in the unit the list uses (often per hectare for agricultural land).
• Calculator printout. Save or print the IGRSUP result with the date and keep it with the agreement.
• Deed draft. Make sure the buyer's name and gender match the calculator run; the women's treatment follows the deed.
• After registration. Apply for dakhil kharij and check the encumbrance; see dakhil kharij status UP and IGRS UP encumbrance certificate.
• Tax rules change; check the current year. Where the land is not agricultural land and the price crosses the TDS threshold, the buyer deducts tax at source under what 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. See TDS on land purchase.

What we could not confirm

We could not confirm the current stamp duty percentage on a sale deed in Uttar Pradesh, the registration fee rate or cap, the women's concession and its ceiling, any cess, or the reduction notification referred to in Schedule I-B. The printed schedule figure (Rs 125 per Rs 1,000) is not the rate charged. Until we read the notification, every rupee figure on this page is illustrative. Our full page is stamp duty in Uttar Pradesh; the steps around payment are in the land registration process.

Frequently Asked Questions

Sources

• Stamp and Registration Department, Uttar Pradesh: Stamp Duty e-Calculator
• Stamp and Registration Department, Uttar Pradesh: Schedule I-B, stamp duty on instruments (Article 23 conveyance with reduction footnote)
• Stamp and Registration Department, Uttar Pradesh: valuation list details lookup
• Stamp and Registration Department, Uttar Pradesh: home page