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Stamp Duty Uttarakhand: Rates for Land (2026)
Stamp duty and registration fee for land deeds in Uttarakhand as shown on the department's own fee sheet, with every gap stated.
Stamp duty and registration fee on land in Uttarakhand are set by the state and printed in a Stamp & Registration Department fee sheet. We read that sheet on 24 October 2026. It shows rates but no notification date, so this page is marked DRAFT: use it to plan, then confirm the total with the sub-registrar before you pay.
Status of the rates on this page
Stamp duty and registration fee are set by the state, and they change. The only official source we could open was the Stamp & Registration Department's published fee sheet (a PDF on its e-registration portal). That sheet carries no notification number and no effective date, and our reading tool warned that the text has scanning errors. We therefore show the rates "as shown on the department fee sheet, opened 24 October 2026", not "as notified on" a stated date, because we could not find a notification date.
This page is a DRAFT. Confirm every figure with the sub-registrar office or the department before you budget. We did not use any bank, broker or property-portal article as a source of a rate.
Sale of land: stamp duty and registration fee
| Item | As shown on the department fee sheet (opened 24 Oct 2026) |
|---|---|
| Sale or conveyance, immovable property (Article 23) | Stamp duty 5% |
| Female buyer, property up to Rs 25 lakh | 3.75% stamp duty; the sheet shows 5% above that value |
| Registration fee on a sale | 2%, capped at Rs 25,000 |
| Sale certificate on auction (Article 18) | 5% of auction amount; registration fee 2%, capped at Rs 25,000 |
| Agreement (Article 5b-1) | 2% on advance money; registration fee 2%, capped at Rs 25,000 |
The sheet states the sale rate for immovable property as 5% and a lower 2% for movable property. We could not confirm on any official page how the value is determined for stamp duty (circle rate or price, whichever is higher, or another rule). See circle rate lookup for Uttarakhand and circle rate vs market rate.
Worked example for budgeting only: on a hypothetical sale value of Rs 40 lakh, a 5% duty would be Rs 2,00,000, and 2% registration fee would be Rs 80,000, which the sheet caps at Rs 25,000. This is arithmetic on the sheet's figures, not advice on your deal; the value base is the part we could not confirm.
Ask for the total payable in writing
Before signing, ask the registration office for the total duty and fee on your deed value and keep the figure with your papers.
Gift, partition, settlement and release
| Instrument (Article) | Stamp duty per fee sheet | Registration fee per fee sheet |
|---|---|---|
| Gift of immovable property (33) | 5%; 1% within family | 2%; rebate within family |
| Partition deed (45) | 7% on separated share; 0.5% within family in municipal areas (capped); 0.25% outside (max Rs 25,000) | 2% of largest share, capped at Rs 25,000 |
| Settlement (58) | 7%; 0.5% within family (capped) | 2%, capped at Rs 25,000 |
| Release (55) | 7% | Rs 100 |
| Exchange of property (31) | 5% of the greatest-value property | 2% |
The sheet defines "family" as father, mother, husband, wife, son, daughter, daughter-in-law, brothers, sisters and grandchildren. Family cases matter for inherited land; for the revenue side see mutation after death.
Lease, mortgage, power of attorney, will and other deeds
| Instrument (Article) | Stamp duty per fee sheet | Registration fee per fee sheet |
|---|---|---|
| Lease (35-a) | Tiered by term; 2% on a multiple of average annual rent for terms up to 30 years; 5% of market value for longer or perpetual leases | 2%, capped at Rs 25,000 |
| Mortgage (40) | 5% if possession is given; 7% if not | 2%, capped at Rs 25,000 |
| Development agreement (5b2) | 5% of land value | 2%, capped at Rs 25,000 |
| Transfer of lease (63) | 5% of consideration | 2%, capped at Rs 25,000 |
| Power of attorney (48) | Rs 10 to Rs 100 for most types; 5% for sale-related types | Rs 10 to Rs 50, or 2% for sale-related types |
| Will and cancellation of will | No stamp duty | Rs 100 |
| Receipt (53) | Rs 1 | Rs 100 |
| Affidavit (4) | Rs 10 | Rs 100 |
A power of attorney that is sale-related is charged much more than an ordinary one, so do not accept a "GPA sale" as a cheap shortcut. Our guide to the sale deed explains why a registered sale deed is the safe route.
Copies, inspection and rebates
- Certified copies: Rs 25 (ordinary, within a week), Rs 50 (urgent, within three days), Rs 100 (very urgent, next day).
- Inspection: Rs 25 for the current year, Rs 50 for the previous year, plus Rs 10 per additional earlier year.
- Rebates on the sheet: a 100% rebate for qualified disaster-affected people in Uttarkashi, Chamoli, Pithoragarh, Rudraprayag and Bageshwar; land donated for public institutions by the state is exempt from stamp duty.
We could not confirm the conditions, documents or period for the disaster rebate, so ask the registration office before relying on it.
How stamp duty is paid, per the department
The department's system document says about 95% of transactions use e-stamping and that e-payment or e-challan is available in all districts for land instruments. It also says citizens cannot buy stamps online. For the full sequence of steps, read the land registration process. For a state comparison see stamp duty and registration charges by state.
Before you pay, make sure the record is clear: khatauni, Bhulekh Uttarakhand, map and mutation after registration. Also read agricultural land rules in Uttarakhand because the right to buy comes before the duty.
Beyond stamp duty: other costs
Stamp duty and registration fee are not the whole bill. Sellers may face capital gains tax; see capital gains on agricultural land. Add legal fees for title checks and, where you build, local approvals. We have not covered those costs here as we did not confirm figures for them.
What is unconfirmed
We could not confirm: the notification and date behind the fee sheet, any change since, how the duty base is fixed, surcharge or cess that may sit on top, the conditions of the female-buyer concession beyond the sheet, the disaster rebate rules and amounts for registration of land in hill districts. The fee sheet's text has scanning errors, so a figure may be mis-read. Use these numbers for orientation only.
