Property Registration Charges and Stamp Duty In Uttar Pradesh.
Stamp duty and registration charges on property in Uttar Pradesh (UP) for 2025–26 are mostly 6–7% stamp duty plus 1% registration fee, depending on the buyer’s gender and ownership type. There are also special rebates for women buyers and big relief on property transfers within blood relations.
Latest updates in 2025–26
The UP government has kept the basic stamp duty at about 7% of the property value and registration charges at 1% of the property value for 2025–26. These charges are calculated on the higher of the declared price or the government circle rate.
For women buyers, UP now offers a 1% rebate on stamp duty for residential properties up to ₹1 crore, increasing the earlier limit of ₹10 lakh and allowing savings up to ₹1 lakh. This benefit continues to encourage more women to buy homes in their own name or jointly.
The state has also made a big change for family transfers by fixing stamp duty at a flat ₹5,000 for property transfers among blood relatives, plus a small registration/processing fee. This rule applies to deeds like gift deeds, family settlements, and similar documents, which earlier attracted up to 7% stamp duty on the property value.
Basic rule: Registration is mandatory
As per the Registration Act, any property transaction in UP above ₹100 must be registered at the sub‑registrar office. Registration of the sale deed is necessary to get legal ownership of the property.
Stamp duty in UP is charged as a percentage of the property value (or circle rate, whichever is higher), while the registration fee is 1% of the same value. Buyers must pay both stamp duty and registration charges at the time of property registration.
Stamp duty and registration rates by ownership
For most residential property deals in 2025–26, the following rates apply in Uttar Pradesh:
- Man (single owner):
- Stamp duty: 7% of property value.
- Registration charge: 1% of property value.
- Woman (single owner):
- Stamp duty: effectively 6% (1% rebate) up to the eligible limit, subject to current women-buyer policy.
- Registration charge: 1% of property value.
- Joint ownership (man + woman):
- Stamp duty: around 6.5% of property value.
- Registration charge: 1% of property value.
- Joint ownership (man + man):
- Stamp duty: 7% of property value.
- Registration charge: 1% of property value.
- Joint ownership (woman + woman):
- Stamp duty: 6% of property value, subject to applicable rebate rules.
- Registration charge: 1% of property value.
On a simple example property worth ₹10 lakh, the total stamp duty and registration cost is usually in the range of 7–8% of the property value depending on the buyer’s gender and ownership type.
Circle rate: Base for calculation
The circle rate in UP is the minimum value of land or property fixed by the government for each area and property type. Stamp duty and registration charges are always calculated on the higher of the circle rate or the actual agreement value to prevent under‑valuation.
Circle rates differ by:
- Property type (residential, commercial, industrial, agricultural).
- Location (prime city areas, urban, semi‑urban, rural).
- Road width and connectivity (plots on wider or main roads have higher rates).
- Floor level, building age, and amenities in multi‑storey projects.
- Construction quality and project category (standard vs luxury projects).
Circle rate charts are issued by each district through the District Magistrate office and are available online on the IGRSUP (Stamp and Registration) portal under the “Search Circle Rate” option.
Under‑construction vs ready‑to‑move homes
Both under‑construction and ready‑to‑move properties in UP attract stamp duty and registration charges, but under‑construction units also attract GST.
- Under‑construction properties:
- GST at 5% is payable on most under‑construction residential properties without input tax credit.
- Stamp duty of about 6–7% plus 1% registration fee is charged on the property value or circle rate, whichever is higher.
- In a composite agreement (land + construction), GST applies on the construction part as per rules, while stamp duty applies on the full property value or circle rate.
- GST is not added to the base amount used to calculate stamp duty, but it increases the overall cost.
- Ready‑to‑move properties:
- No GST is applicable if the property has a valid Occupancy Certificate at the time of sale.
- Buyers pay only stamp duty and 1% registration fee, so the tax outgo is usually lower than under‑construction homes.
- Income‑tax deductions:
- Stamp duty and registration charges paid on a home purchase can be claimed as a deduction under Section 80C of the Income Tax Act, within the overall limit of ₹1.5 lakh.
- GST paid on under‑construction property is not eligible for deduction under present income‑tax rules.
Commercial, industrial, and agricultural properties
For non‑residential properties, UP follows similar percentages with some variations based on gender.
- Commercial property:
- Stamp duty: about 7% for male buyers and 6% for female buyers.
- Registration charges: 1% of property value for all.
- Industrial land:
- Stamp duty: usually 7% for male buyers and 6% for female buyers.
- Registration charges: 1% for all buyers.
- Agricultural land:
- Stamp duty: typically 7% for male owners and 6% for female owners.
- Registration charges: 1% of land value.
The exact payable amount is always calculated on the higher of the transaction value or the notified circle rate.
Factors that change your stamp duty bill
Several factors directly impact the stamp duty and registration amount in UP:
- Gender of owner:
- Women generally pay 1% less stamp duty than men on eligible residential purchases, subject to the value cap.
- Type of ownership:
- Two women usually pay 6% stamp duty, two men pay 7%, and mixed (man + woman) ownership pays around 6.5%.
- Property use:
- Residential, commercial, industrial, and agricultural uses can have different circle rates and effective tax outgo.
- Location and circle rate:
- Prime city locations, plots on wide roads, and properties in developed corridors have higher circle rates, increasing duty and registration amounts.
- Age and condition of building:
- Older properties may get some depreciation in the built‑up value, slightly lowering the payable duty compared to a new building at the same location.
Registration charges remain fixed at 1% of the property value in all these cases.
Exemptions and rebates for industry and family transfers
UP has introduced several incentives to support industrial growth and make family transfers easier.
- Industrial use:
- Under the state’s industrial promotion policies, eligible industrial units can receive partial or full exemption in stamp duty, land cost, and capital investment support, especially when applying through the Nivesh Mitra single‑window system.
- Private industrial parks (PLEDGE scheme):
- Developers of notified industrial parks may get 100% stamp duty rebate in Eastern UP and Bundelkhand, 75% in Central UP, and 50% in districts like Gautam Buddha Nagar, subject to conditions.
- Women entrepreneurs in such parks can receive 100% stamp duty exemption on industrial land purchases or leases under specific schemes.
For family transfers:
- A flat stamp duty of ₹5,000 is applicable for property transfers among defined blood relatives, such as parents, children, spouses, real siblings, and certain in‑laws and grandchildren, with a small registration or processing fee in addition.
- This rule covers documents such as gift deeds, family settlement deeds, partition deeds, and similar arrangements involving residential and agricultural properties among family members.
These steps lower the cost of internal family transfers, reduce disputes, and make UP more attractive for investment and business.
Stamp duty on other documents in UP (2025)
Apart from sale deeds, many common legal documents in UP also attract fixed stamp duty amounts.
- Gift deed (normal, non‑blood relation): 5% of property value.
- Gift deed among blood relatives: flat ₹5,000 stamp duty for eligible family members.
- Will: around ₹200 as stamp duty.
- Exchange deed: usually about 3% stamp duty.
- Lease deed: often charged a fixed low value (for common residential leases, around a few hundred rupees depending on terms).
- Agreement, affidavit, divorce paper, bond, and powers of attorney: small fixed amounts ranging roughly from ₹10 to a few hundred rupees, depending on the document type and its purpose.
For exact current rates and any local updates, it is always best to cross‑check on the official IGRSUP portal or with the local sub‑registrar before registration
UP stamp duty and registration charges 2025–26
| Owner type | Stamp duty (% of property value) | Registration charge (% of property value) | Example total on ₹10 lakh property* |
|---|---|---|---|
| Man (single owner) | 7% | 1% | ₹70,000 stamp duty + ₹10,000 registration |
| Woman (single owner) | 6% (with 1% rebate as per rules) | 1% | ₹60,000 stamp duty + ₹10,000 registration** |
| Man + woman (joint) | 6.5% | 1% | ₹65,000 stamp duty + ₹10,000 registration |
| Man + man (joint) | 7% | 1% | ₹70,000 stamp duty + ₹10,000 registration |
| Woman + woman (joint) | 6% | 1% | ₹60,000 stamp duty + ₹10,000 registration** |
** Women get a 1% rebate on stamp duty for eligible residential properties up to the notified value limit (earlier ₹10 lakh; new policies extend benefits for women buyers, so always check the latest rule before registration).
