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Stamp Duty Delhi: Rates and Charges (2026)
The stamp duty, registration fee and payment modes stated by the Delhi Revenue Department, with a plain buyer checklist.
Delhi's Revenue Department states stamp duty of 6% for male buyers and 4% for female buyers on sale, conveyance and gift deeds, on the higher of the price or the circle rate, plus a 1% registration fee. This guide sets out those figures as the department states them and what you should check before registration.
What stamp duty and registration fee are
Stamp duty is the tax paid to the state when a deed such as a sale deed is registered. A registration fee is charged separately. This page uses the figures the Delhi Revenue Department itself states on its registration information page. For other states see stamp duty by state, and for the process see land registration process.
Stamp duty rates stated by the Revenue Department
On its page "Important information regarding registration of property", the Delhi Revenue Department states:
| Deed | Stamp duty |
|---|---|
| Sale, conveyance or gift deed, male buyer | 6% of the consideration or the circle rate, whichever is higher |
| Sale, conveyance or gift deed, female buyer | 4% of the consideration or the circle rate, whichever is higher |
| Other deeds | As per Schedule I of the Indian Stamp Act, 1899 |
We could not confirm from the page the date it was last updated, or rates for joint buyers of mixed gender, companies or trusts. We also could not confirm any surcharge or cess. Ask the Sub-Registrar office to confirm the figure for your exact deed before you pay.
Registration fee and other charges
| Item | Charge stated |
|---|---|
| Registration fee on property deeds | 1% of the consideration or circle rate, whichever is higher, plus Rs 100 pasting fee |
| Relinquishment deed | Rs 1,000 per instrument plus Rs 100 pasting fee |
| Lease deed of immovable property | Rs 1,000 per instrument plus Rs 100 pasting fee |
| Power of Attorney / Special Power of Attorney | Rs 1,000 per instrument plus Rs 100 pasting fee |
| Will and Authority to Adopt | Rs 500 plus Rs 100 pasting fee |
The page also says searching past property registration details has no fee.
How stamp duty is paid
According to the same page, duty up to Rs 500 is paid on e-stamp paper from an authorised vendor. Above Rs 500 it is paid through banks on the approved list. The modes listed are e-Wallet Registration Account, Net Banking, Debit Card, NEFT, RTGS and Account to Account Transfer. We could not confirm the e-wallet procedure, bank list or any limit on payment amounts.
- Have the deed drafted and the consideration agreed.
- Confirm the circle rate for the land in writing.
- Compute duty on the higher of price and circle rate.
- Pay by an accepted mode and keep the proof.
- Attend registration with both parties and witnesses, as the Sub-Registrar office requires.
A worked example using only stated percentages
Take an illustrative land deal with a consideration of Rs 1 crore, where the circle rate value of the land is lower. Using the Revenue Department's percentages, a male buyer's duty would be 6% of Rs 1 crore, that is Rs 6 lakh, and the registration fee 1%, that is Rs 1 lakh, plus Rs 100. A female buyer's duty would be 4%, that is Rs 4 lakh. If the circle rate value were higher than the price, the higher figure would be used. This is arithmetic on the stated percentages, not a quotation for a real deal.
Budget for the circle rate, not just the price
If the circle rate is higher than the deal price, duty is charged on the circle rate. Find it before you negotiate. See our guide to circle rate vs market rate.
What a land buyer should check beyond duty
- Check the registered chain of deeds. See encumbrance on DORIS.
- Confirm the circle rate: Delhi circle rate lookup.
- Clear municipal dues: MCD property tax.
- Match revenue record and map: Bhulekh Delhi, Bhu Naksha Delhi, khatauni in Delhi and mutation status in Delhi.
- Understand who may buy agricultural land: purchase rules by state.
- Read the draft deed. See the sale deed guide.
After registration, apply for mutation. See the mutation guide.
Portals and the move to NGDRS
The DORIS home page says all Sub-Registrar offices have been migrated to the NGDRS portal. We could not confirm how this changes the way duty is paid or where the e-wallet is held. The percentages above come from the Revenue Department page and we did not find a conflicting official figure. Still, confirm the procedure at the Sub-Registrar office before you plan the closing date.
Planning your closing costs
Duty and fee are paid at registration, so the money must be ready on the day. Build a simple budget: consideration, duty at the stated percentage on the higher of price or circle rate, registration fee, the Rs 100 pasting fee, legal fees for the draft and title check, and any dues cleared for the seller. Add a margin in case the circle rate turns out higher than you assumed.
If the seller wants part of the price in cash or off the deed, walk away. It exposes you to dispute, weakens your proof of purchase and can create tax problems for both sides. Our due diligence checklist shows the order in which to complete checks so that payment follows verification, not the other way around. Keep every receipt, the e-stamp proof and the registered deed together, because you will need them for mutation and for any later sale.
For a farmland purchase, also confirm that you are eligible to buy it. Rules differ by state and by buyer type, and a registered deed does not cure an ineligible purchase. Read state-wise purchase rules and ask a local lawyer.
What is unconfirmed
We could not confirm the date of last revision of the rates page, any concession for particular buyers beyond the male and female rates, any extra charge such as a surcharge, cess or stamp for transfer to another body, and the NGDRS payment steps. We did not open the Indian Stamp Act text, so we do not cite its article numbers. Always have your lawyer confirm the duty for your deed type.
