Stamp Duty in Uttar Pradesh: Registry Charges on Land (2026)

What stamp duty and registration cost covers

When you buy land, the sale deed is a legal instrument. The state charges stamp duty on the value of that instrument and a separate fee for registering it at the sub-registrar office. Some states add further levies on top. Together these are the "registry charges" many buyers talk about.

In practice buyers in Uttar Pradesh often hear the phrase "registry charges", which bundles stamp duty and the registration fee. Ask the deed writer for the two figures separately so you can check each against the department calculator.

The charges are paid before or at the time of registration. A deed that is under-stamped or unregistered gives you a weak position when you later seek mutation, a loan or a resale. Read our sale deed guide and the land registration process alongside this page.

The official source for Uttar Pradesh

The official source is the Department of Stamps and Registration portal, igrsup.gov.in (IGRSUP). Uttar Pradesh runs registration and stamp services through IGRSUP at igrsup.gov.in. We opened the home address, but the stamp duty calculator page we tried returned a "try again" error, so we could not read any rate from it.

Because the department can revise rates by notification, any rate quoted on a lender, broker or portal blog may be out of date. Farmland India does not rely on those sources for rates. When you do read a rate, record the notification number and the date you read it, and write that on your own file. Use the wording "as notified on" with that date.

What we could and could not confirm on rates

This page is held as a draft for that reason. We will add rates "as notified on" a stated date once we open the notification or the department calculator ourselves. Until then, get the figure in writing from the sub-registrar and compare it with the calculator on the department portal.

Agricultural versus non-agricultural land

Charges can differ between agricultural land and land that has been converted or is classed as residential, commercial or industrial. The difference usually comes from the notified land value and the use category, not just the percentage. We could not confirm the specific rule for Uttar Pradesh.

• Check the land-use category in the latest record before you agree the price.
• If the land lies inside a municipal or development authority limit, the rate may be higher than for a village parcel. Ask which area the sub-registrar treats the land as.
• If conversion is planned, do not assume the deed will be charged at the converted-land rate or the agricultural rate. Ask first.
• Check who may legally buy agricultural land in the state in our state-wise agricultural land purchase rules.

Women buyers and concessions

Several states have offered a lower duty, or a lower rate on part of the charge, for deeds in the name of a woman. In practice buyers in Uttar Pradesh often hear the phrase "registry charges", which bundles stamp duty and the registration fee. Ask the deed writer for the two figures separately so you can check each against the department calculator.

If you plan to register in a woman's name for this reason, ask for the notification and check three things: whether it covers agricultural land, whether it covers joint names with a man, and whether it has an end date. Do not change the name on the deed only to save duty without taking advice on succession and finance.

How the circle or collector rate interacts

Read circle rate lookup for Uttar Pradesh and circle rate versus market rate. Uttar Pradesh publishes circle rates by district, tehsil and village, and the stamp base is normally the higher of the price in the deed and the circle rate for that land. We could not confirm the exact legal wording from the Act or a notification, so treat this as the working rule to verify with the sub-registrar.

If the price you agree is lower than the notified rate, expect the department to charge on the higher figure or to refer the deed for valuation. If you pay more than the notified rate, the price you pay is usually the safer base to record. Keep proof of payment such as bank transfers, because they support the price in the deed.

How to pay online

Most states let you pay stamp duty through an e-stamping or e-payment route and then present the proof at registration. We could not confirm the exact menu names, forms or payment steps for Uttar Pradesh, so we do not list them. A safe way to proceed:

1. Open only the official department portal, igrsup.gov.in.
2. Look for the stamp duty calculator or payment option and note its exact name.
3. Enter the deed details exactly as in the draft, including village, khasra number and both parties.
4. Pay only through the portal or a government-authorised channel, and keep the receipt and reference number.
5. Check that the stamp paper or e-stamp certificate details match the deed before you go to the sub-registrar.

Do not pay a person who offers to "adjust" the amount. Stamp duty is paid to the government, not to a middleman.

Illustrative worked example

This is an illustration only. It uses a round number and is not a rate. Suppose a sale deed records a price of Rs 10,00,000 and the notified land value for the same land is also Rs 10,00,000. The base for the charges would then be Rs 10,00,000. To get the stamp duty and the fee, multiply that base by the percentages in the current notification for Uttar Pradesh. We have not entered percentages because we could not confirm them.

Now suppose the notified value were higher than the price. The base would normally move to the higher figure, so the charges rise even though you pay the seller the lower amount. This is why checking the notified value before you negotiate matters more than the percentage.

Buyer checklist before registration

• Verify the seller's title using UP Bhulekh land records, khatauni nakal and IGRS UP encumbrance certificate.
• Check mutation history. See mutation guide and mutation after death if the seller inherited the land.
• Run the steps in the land due diligence checklist and how to verify land title.
• Get an encumbrance certificate to check for loans and liens.
• Confirm the notified land value for the village, and the stamp and fee in writing.
• Check capital gains implications for the seller and any reinvestment plan; see capital gains on agricultural land.
• Confirm the deed price, payment mode and date match your bank records.

Common mistakes and red flags

• Quoting a rate from a blog or a broker without checking the department notification.
• Showing a lower price in the deed. This can attract penalty and creates a dispute risk.
• Paying stamp duty to an agent in cash without a receipt.
• Registering first and checking the land record later. Check the record first.
• Assuming the registered deed gives title on its own. Registration does not cure a defective title; mutation in the revenue record follows.
• Ignoring a mismatch between the khasra number in the deed and the record.

For other states, see the hub guide to stamp duty and registration charges by state.

Frequently Asked Questions

Sources

• Uttar Pradesh official portal (opened; no stamp duty rates found on the pages we could read)