Brokerage Commission Calculator
Calculate property brokerage, GST on commission, and net payout for property transactions in Uttar Pradesh.
Commission Calculator
Enter the property value and commission rate to calculate brokerage and applicable GST.
Note: There is no fixed legal commission rate under RERA. Commission must be agreed in writing. GST at 18% applies on commission if agent turnover exceeds Rs. 20 lakhs/year.
Total Commission (incl. GST)
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Commission Split Calculator
If two agents are sharing the commission (e.g. listing agent and buyer's agent), calculate each agent's share.
Commission Rules Under RERA
RERA does not fix a commission rate - the market determines it. However, agents have clear legal obligations around how commission is handled:
- Commission must be agreed in writing before the transaction
- Dual agency (representing both buyer and seller) requires written disclosure and consent from both parties
- Agents cannot receive secret referral fees or payments from developers without disclosing them to clients
- Any amount received by an agent on behalf of a promoter must be immediately passed to the promoter with a proper receipt
- Agents must maintain separate records of all financial transactions for each project
These obligations are tested in the Uttar Pradesh RERA certification exam. The exam focuses on Section 10 (agent functions and prohibitions) and Rule 11(5) (separate financial records per project).
GST on Brokerage Commission
| Detail | Rate / Rule |
|---|---|
| GST rate on commission | 18% (SAC code 997221) |
| Registration threshold | Annual turnover above Rs. 20 lakhs |
| GST charged on | Commission amount only - not property value |
| Who pays GST | The party paying commission |
| Input Tax Credit | Available to GST-registered businesses |
Brokerage Ethics Are Exam-Tested
Section 10 agent obligations, dual agency rules, and financial record requirements are all tested in the Uttar Pradesh RERA certification exam.
Try Agent Exam Mock FreeFrequently Asked Questions
What is the standard brokerage commission in Uttar Pradesh?
There is no fixed legal rate. Market practice is typically 1%-2% of transaction value. The commission is agreed in writing between agent and client before the transaction.
Is GST applicable on commission?
Yes, 18% GST applies on commission if the agent's annual turnover exceeds Rs. 20 lakhs. GST is charged on the commission amount only - not on the property value.
Can an agent charge both buyer and seller?
Only with full written disclosure to both parties. Both must consent in writing after being told about the dual representation. Undisclosed dual agency is an unfair trade practice under Section 10.
What does RERA say about commission?
RERA does not fix a commission rate but requires ethical conduct under Section 10. Secret payments, undisclosed referral fees, and failure to account for client money are prohibited.
Disclaimer: This calculator is for informational purposes only. Commission rates are not regulated under RERA. Always agree commission terms in writing. GST applicability depends on your registration status. Consult a CA for tax advice.