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Stamp Duty Calculator Uttarakhand: Land Registry Cost Table (2026)
A static calculator for Uttarakhand: the department's 5% and 3.75% stamp duty rates and the capped 2% registration fee applied to land values from Rs 10 lakh to Rs 5 crore, with method and worked examples.
Use this page as a stamp duty calculator for land in Uttarakhand. The Stamp and Registration Department's fee sheet gives 5% stamp duty on a sale (3.75% for a female buyer up to Rs 25 lakh) and a 2% registration fee capped at Rs 25,000, both on the higher of the agreed price and the circle-rate (सर्किल रेट) value. A November 2025 notification raises the cap to Rs 50,000 from gazette publication. The table does the arithmetic for common values; the method and examples show how to do it for your own deed.
Uttarakhand stamp duty and registration fee table 2026
The table is arithmetic from the fee sheet "Stamp Duty and Registration Fee" published by the Stamp and Registration Department, Uttarakhand on its e-registration portal, which we read on 24 October 2026. The sheet states: sale of immovable property, stamp duty 5% in general, 3.75% for a female buyer up to Rs 25 lakh and 5% thereafter; registration fee 2% of the value or consideration, maximum Rs 25,000. A department notification dated 7 November 2025 (digitally signed 16 November 2025) replaces "twenty-five thousand rupees only" with "fifty thousand rupees only" in the table of registration fees, effective from its gazette publication. We could not confirm whether it has been published, so both caps are shown.
| Higher of price and circle-rate value | Stamp duty, general (5%) | Stamp duty, female buyer (3.75% up to 25 lakh, else 5%) | Registration fee (2%, cap Rs 25,000 on fee sheet) | Registration fee if Rs 50,000 cap applies | Total, general (Rs 25,000 cap) | Total, female (Rs 25,000 cap) |
|---|---|---|---|---|---|---|
| 10 lakh | Rs 50,000 | Rs 37,500 | Rs 20,000 | Rs 20,000 | Rs 70,000 | Rs 57,500 |
| 20 lakh | Rs 1,00,000 | Rs 75,000 | Rs 25,000 | Rs 40,000 | Rs 1,25,000 | Rs 1,00,000 |
| 30 lakh | Rs 1,50,000 | Rs 1,50,000 | Rs 25,000 | Rs 50,000 | Rs 1,75,000 | Rs 1,75,000 |
| 50 lakh | Rs 2,50,000 | Rs 2,50,000 | Rs 25,000 | Rs 50,000 | Rs 2,75,000 | Rs 2,75,000 |
| 75 lakh | Rs 3,75,000 | Rs 3,75,000 | Rs 25,000 | Rs 50,000 | Rs 4,00,000 | Rs 4,00,000 |
| 1 crore | Rs 5,00,000 | Rs 5,00,000 | Rs 25,000 | Rs 50,000 | Rs 5,25,000 | Rs 5,25,000 |
| 1.5 crore | Rs 7,50,000 | Rs 7,50,000 | Rs 25,000 | Rs 50,000 | Rs 7,75,000 | Rs 7,75,000 |
| 2 crore | Rs 10,00,000 | Rs 10,00,000 | Rs 25,000 | Rs 50,000 | Rs 10,25,000 | Rs 10,25,000 |
| 3 crore | Rs 15,00,000 | Rs 15,00,000 | Rs 25,000 | Rs 50,000 | Rs 15,25,000 | Rs 15,25,000 |
| 5 crore | Rs 25,00,000 | Rs 25,00,000 | Rs 25,000 | Rs 50,000 | Rs 25,25,000 | Rs 25,25,000 |
The value column is the higher of the agreed price and the circle-rate value, which the Sub-Registrar uses as the base. Figures are rounded to the rupee. Cess or other additions, if any, are not on the fee sheet and are not included.
How Uttarakhand stamp duty is computed
Stamp duty (स्टाम्प शुल्क) in Uttarakhand follows the Indian Stamp Act, 1899 as adapted by the state, and the registration fee follows the state's table of registration fees under the Registration Act, 1908. The method for a sale deed of land is:
- Value the land at the circle rate. Multiply the area by the circle rate notified for the village and land class. Hill districts record land in nali and mutthi, plains districts in bigha and biswa; read nali, mutthi and bigha in Uttarakhand before you multiply, and see circle rate vs market rate.
- Take the higher of price and circle-rate value. Duty and fee are both charged on that base.
- Apply 5%, or 3.75% where the buyer is a woman and the base is up to Rs 25 lakh. Above Rs 25 lakh the sheet gives 5% for a woman as well.
- Add 2% registration fee, capped at Rs 25,000 on the fee sheet (Rs 50,000 once the November 2025 amendment is in force). The cap is what makes large deals in Uttarakhand cheaper to register than the headline 2% suggests.
- Pay by e-stamp. The department's documents describe e-stamping for duty; confirm the current payment channel at the Sub-Registrar office or on the portal before you pay.
Which fee cap applies to you
The fee sheet says Rs 25,000. The 7 November 2025 notification raises the figure to Rs 50,000 from the date of gazette publication. Ask the Sub-Registrar which cap is in force on your registration date, and get the answer in writing. On a Rs 1 crore deal the difference is Rs 25,000.
Three worked examples
The examples apply the fee-sheet rates to invented land values. The values are for arithmetic only and are not circle rates for any village.
Example 1: 20 nali near Ranikhet, female buyer, under Rs 25 lakh
- Agreed price Rs 18,00,000; circle-rate value Rs 22,00,000. Base = Rs 22,00,000, because the circle-rate value is higher.
- Stamp duty at 3.75%: Rs 22,00,000 × 3.75% = Rs 82,500.
- Registration fee at 2% of the base, capped: Rs 25,000. The 2% fee would be Rs 44,000, so the Rs 25,000 cap applies (Rs 50,000 if the November 2025 amendment is in force).
- Total payable at registration: Rs 1,07,500.
Example 2: 2 bigha in the Doon valley, male buyer
- Agreed price Rs 85,00,000; circle-rate value Rs 70,00,000. Base = Rs 85,00,000, because the agreed price is higher.
- Stamp duty at 5%: Rs 85,00,000 × 5% = Rs 4,25,000.
- Registration fee at 2% of the base, capped: Rs 25,000. The 2% fee would be Rs 1,70,000, so the Rs 25,000 cap applies (Rs 50,000 if the November 2025 amendment is in force).
- Total payable at registration: Rs 4,50,000.
Example 3: 60 nali orchard land, female buyer, above Rs 25 lakh
- Agreed price Rs 40,00,000; circle-rate value Rs 36,00,000. Base = Rs 40,00,000, because the agreed price is higher.
- Stamp duty at 5%: Rs 40,00,000 × 5% = Rs 2,00,000.
- Registration fee at 2% of the base, capped: Rs 25,000. The 2% fee would be Rs 80,000, so the Rs 25,000 cap applies (Rs 50,000 if the November 2025 amendment is in force).
- Total payable at registration: Rs 2,25,000.
Example 1 shows the women's concession at work on a small hill parcel. Example 3 shows that once the base crosses Rs 25 lakh the female rate on the sheet is the same 5% as for anyone else, so a woman buyer gains nothing on the duty for a Rs 40 lakh deal.
Women buyers and other deeds
The women's rate on the fee sheet is 3.75% up to Rs 25 lakh. The department's notification list shows a long history behind it: a 25% reduction for women introduced in 2006, extended in 2009 (up to Rs 20 lakh), revised in 2013, and a 2017 notification giving a 25% discount twice in a lifetime on transfers worth up to Rs 25 lakh to a female buyer. We could not open each notification, so the exact conditions (such as a lifetime limit of two uses) should be confirmed at the office. Compare other states in stamp duty rebate for women by state.
| Instrument (fee sheet) | Stamp duty | Registration fee |
|---|---|---|
| Sale of immovable land | 5%; female buyer 3.75% up to Rs 25 lakh, then 5% | 2%, max Rs 25,000 (Rs 50,000 per Nov 2025 amendment) |
| Gift | 5%; 1% within the family | 2%, with a family rebate noted on the sheet |
| Agreement to sell (no possession) | Charged on half the consideration per Rs 1,000 slab | 2% on advance money, max Rs 25,000 |
| Exchange | 5% of the higher-value land | 2% |
| Will | Nil | Rs 100 |
The sheet also lists a full rebate for qualifying disaster-affected people in five hill districts (Uttarkashi, Chamoli, Pithoragarh, Rudraprayag and Bageshwar). Conditions and documents are not on the sheet.
Hill districts vs plains districts
The rate is the same across Uttarakhand; what differs is the circle rate and the unit. A nali is a small unit (about 240 sq yd, roughly a twentieth of an acre, in the figure our unit pages use; see nali to square yard converter), so a hill parcel of 20 nali often has a lower circle-rate value than one bigha in the Doon valley or Haridwar. The registration fee cap means that above a base of Rs 12.5 lakh (Rs 25 lakh under the Rs 50,000 cap) the fee stops growing, so the effective total rate falls as the deal gets larger: about 7% at Rs 10 lakh, 5.25% at Rs 1 crore and 5.05% at Rs 5 crore under the Rs 25,000 cap. Uttarakhand also limits how much agricultural land an outsider may buy; read agricultural land rules in Uttarakhand before you budget.
How to use this with your documents
- Khatauni. Take the khasra numbers, area and land class from the khatauni (खतौनी) on the Devbhoomi portal; see checking land records online and khasra and khatauni explained.
- Circle rate. Find the village row in the district circle-rate list and note the class (irrigated, unirrigated, orchard, abadi). Multiply by the area in the unit the list uses.
- Deed draft. Check that the vendee's name and gender are correct before e-stamping; the 3.75% rate follows the deed.
- Cap in writing. Ask the Sub-Registrar whether the Rs 25,000 or Rs 50,000 registration fee cap applies and keep the reply.
- After registration. Apply for mutation; see our mutation guide. Keep the e-stamp certificate and fee receipt with the deed.
What we could not confirm
We could not confirm the notification number and date behind the fee sheet itself, whether the 7 November 2025 amendment has been gazetted, whether any cess is added to the duty, the exact conditions of the women's rate (the sheet's wording "upto 25 lakh there after 5%" could also be read as a slab, though we follow the plain reading of a threshold), or the full conditions of the disaster rebate. The fee sheet has scanning errors in places. Our full page is stamp duty in Uttarakhand; the overview is stamp duty and registration charges by state, and the land registration process explains the steps around payment.
