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Stamp Duty and Registration Charges in Kerala (2026 Guide)
Work out the stamp duty and registration fee on a land sale deed in Kerala, see how fair value sets the base, and know what to check before you go to the Sub-Registrar.
A land sale deed in Kerala carries stamp duty of 8% and a registration fee of 2%, so a buyer should budget about 10% of the higher of the sale price or the government fair value of the land. The 8% rate comes from the Kerala Finance Act, 2023 (in force from 1 April 2023) and the 2% fee from the Registration Department's table of fees. Checking the fair value of your survey number before you agree a price tells you the minimum duty the Sub-Registrar will accept.
At a glance
Rates below come from Kerala legislation and the department's fee schedule; check rows marked "could not confirm" at the Sub-Registrar office (സബ് രജിസ്ട്രാർ ഓഫീസ്).
| Item | Detail | Source |
|---|---|---|
| Stamp duty on a sale (conveyance) deed | Rs 8 for every Rs 100 or part thereof (8%) of the fair value of the land or the consideration, whichever is higher | Kerala Finance Act, 2023, substituting Schedule items 21 and 22 of the Kerala Stamp Act, 1959; effective 1 April 2023 |
| Registration fee on a sale deed | 2% of the value; no upper cap is stated for this item | Table of Fees under Section 78, Article I(a)(1); rate set by G.O.(P) No. 83/95/TD dated 31 March 1995 |
| Registration fee on family gifts, partitions, releases and settlements | 1% | Table of Fees, Note (viii) |
| Fair value basis | Government fair value (Nyayavila, ന്യായവില) of land fixed per survey number; the Government may raise it by a fixed percentage by gazette notification | Kerala Stamp Act Section 28A(1B), as substituted by the Kerala Finance Act, 2024 (from 1 April 2024) |
| Latest fair value change | 20% increase reported from 1 April 2023; a review was announced in the 2026-27 Budget on 19 June 2026 | We could not confirm the notification numbers |
| Official portals | keralaregistration.gov.in (Pearl registration system) and the Registration Department website | Registration Department, Kerala |
Rates on a land sale deed
Kerala levies stamp duty under its own statute, the Kerala Stamp Act, 1959, rather than the central Indian Stamp Act. The Kerala Finance Act, 2023 substituted the conveyance entries, items 21 and 22 of the Schedule, with effect from 1 April 2023. Both entries now charge Rs 8 for every Rs 100 or part thereof of the fair value of the land or the consideration, whichever is higher. Item 22 covers municipalities, townships, cantonments and corporations and item 21 other areas, both at 8%, so the local body type does not change the duty.
The registration fee is set under Section 78 of the Registration Act, 1908, in the Kerala Registration Department's table of fees. For documents registered in Books 1 and 4, which include sale deeds, Article I(a)(1) charges 2% of the value. The table records that this rate was set by G.O.(P) No. 83/95/TD dated 31 March 1995. The value is the consideration stated in the document, rounded up to the next Rs 100.
The Kerala Finance Act, 2024 tied several other instruments to the conveyance rate from 1 April 2024. Long leases now pay "same duty as a conveyance" on a percentage of the land value that rises with the lease term, up to 90% of the value for leases over 30 years or of indefinite term. If you plan to lease farmland, see our guide to leasing agricultural land.
Fair value: the base for duty
Fair value is the minimum value per unit area notified by the Government for land in each village, usually against the survey or re-survey number and the land type. Kerala land is commonly measured in cents and ares, so convert carefully when you multiply the fair value by your area; our land measurement units guide covers the conversions.
Three points shape fair value in 2026:
- The Kerala Finance Act, 2024 substituted Section 28A(1B) of the Kerala Stamp Act, allowing the Government to increase fair values by a fixed percentage through a gazette notification, with the increased value treated as the fair value.
- A 20% increase in fair value from 1 April 2023 was announced in the 2023-24 Budget and reported as notified in March 2023. We could not open that notification.
- The 2026-27 Budget presented on 19 June 2026 announced a review of land fair values using technical and market data, and a proposal to record undervaluation dues as a charge on the land. We could not confirm whether revised fair values or the charge provision have been notified as of November 2026.
We found no confirmed fair value revision notified in 2025. Before you sign, search the fair value for the exact village and survey number on the Registration Department website, choosing the district, taluk and village and then the survey details.
Undervaluation follows the land
If a deed is registered below fair value, the shortfall can be pursued later. Under the 2026 Budget proposal, such dues would be recorded against the land itself, which would affect later buyers too.
Worked example
This example uses only the two confirmed rates: 8% stamp duty and 2% registration fee.
Suppose you are buying 50 cents of farmland in a panchayat. The fair value on the portal works out to Rs 20 lakh for the area, and the agreed price written in the deed is Rs 25 lakh.
| Line | Calculation | Amount |
|---|---|---|
| Base value | Higher of Rs 20 lakh fair value and Rs 25 lakh consideration | Rs 25 lakh |
| Stamp duty | 8% of Rs 25 lakh | Rs 2,00,000 |
| Registration fee | 2% of Rs 25 lakh | Rs 50,000 |
| Total | Before document writer, copy and other fixed charges | Rs 2,50,000 |
If the agreed price were lower than fair value, stamp duty would be charged on fair value. Compare these figures with other states in stamp duty and registration charges by state, and check separately whether TDS applies to the payment using our Section 194-IA TDS guide.
Family transfers and concessions
The Kerala table of fees sets a 1% registration fee for gifts, partitions, releases and settlements among family members, half the sale rate. Stamp duty on these instruments is set by separate Schedule entries; we could not confirm the current family-transfer stamp duty rates, so ask the Sub-Registrar before drafting.
We could not confirm any stamp duty or registration fee concession for women buying land in Kerala. For states that do offer one, see stamp duty rebate for women by state.
Step by step: from fair value to registered deed
- Check the land records first: Thandaper (തണ്ടപ്പേർ) account, basic tax receipt and the village record of the survey number. Our Kerala land records online guide explains where to find them.
- Obtain an encumbrance certificate for the survey number to see earlier registered sales and mortgages.
- Search the fair value of the survey number and record it with the date.
- Have the sale deed prepared, usually by an advocate or a licensed document writer, with the correct schedule of land, area and consideration.
- Pay stamp duty and the registration fee in the manner the Sub-Registrar office accepts; Kerala uses e-stamping for many instruments. We could not confirm the current value thresholds for e-stamping versus other modes, so ask the office.
- Present the deed at the Sub-Registrar office that has jurisdiction over the land, with the buyer, seller and two witnesses carrying original identity documents. The deed is processed through the Pearl system and registered.
- Collect the registered deed and apply for mutation so the revenue records and Thandaper show your name.
Our land registration process guide compares this sequence with other states.
What to check before you pay
- The fair value you used is for the exact village, survey or re-survey number and land type in your deed.
- The area in cents or ares in the deed matches the land records and a fresh survey sketch.
- The consideration in the deed is the real price, not a figure lowered to save duty.
- No undervaluation dues or proceedings are pending against the land from an earlier sale.
- Land classified as paddy land or wetland may face conversion restrictions under Kerala law; confirm the classification with the village office and a local advocate.
- Any leasehold or power of attorney arrangement is stamped at the rate the 2024 amendments now apply.
Frequently Asked Questions
What is the stamp duty on land in Kerala in 2026?
What is the registration fee on a sale deed in Kerala?
Is the stamp duty different in a panchayat and a corporation?
What is fair value of land in Kerala?
Was fair value revised in 2025 or 2026?
How much did fair value rise in 2023?
Is there a lower fee for family transfers?
Do women get a stamp duty concession in Kerala?
What is Pearl in Kerala registration?
Does a long lease of farmland attract stamp duty like a sale?
Sources
- Government of Kerala: Kerala Finance Act, 2023 (Act 17 of 2023), conveyance entries of the Kerala Stamp Act Schedule, effective 1 April 2023 (text hosted by PRS Legislative Research)
- Government of Kerala: Kerala Finance Act, 2024 (Act 18 of 2024), Section 28A(1B) and lease entries, effective 1 April 2024 (text hosted by PRS Legislative Research)
- Registration Department, Kerala: Table of Fees under Section 78 of the Registration Act, 1908
- Registration Department, Kerala: Pearl registration portal
