Calculate stamp duty and property registration charges for Uttar Pradesh in seconds. Enter your property value, select buyer type, and get the full cost breakdown - including how the government circle rate affects your calculation.
Rates effective April 2025: 6% stamp duty (5% for women buyers) + 1% registration capped at Rs.30,000. Always verify current rates at the official Uttar Pradesh registration portal before executing any document.
Total additional cost
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How Stamp Duty Works in Uttar Pradesh
Stamp duty is a state government tax on the legal transfer of property. In Uttar Pradesh, it is paid to the state government through the Department of Registration and Stamps (IGR). The stamp duty must be paid before or at the time of registering the sale deed at the Sub-Registrar's office.
The most important rule that many buyers miss: stamp duty is always calculated on the higher of the actual transaction value or the government circle rate. If you negotiate a price below the circle rate, you still pay stamp duty on the circle-rate value. This prevents undervaluation of properties to evade tax.
Current Stamp Duty Rates - Uttar Pradesh 2025
Buyer Type
Stamp Duty Rate
Registration Charge
Total
Male buyer
6%
1% (max Rs.30,000)
6% + Rs.30,000 max
Woman buyer (sole name)
5%
1% (max Rs.30,000)
5% + Rs.30,000 max
Joint (male + female)
6%
1% (max Rs.30,000)
6% + Rs.30,000 max
Commercial property
6%
1% (max Rs.30,000)
6% + Rs.30,000 max
Stamp Duty Calculation - Step by Step
Determine the base value: Take the higher of your agreed transaction price and the government circle rate for that area and property type.
Calculate stamp duty: Multiply the base value by the applicable rate - 6% for male/joint buyers, 5% for women buyers in sole name.
Calculate registration charges: 1% of the base value, subject to a maximum of Rs.30,000. For any property above Rs.30 lakh, registration is always Rs.30,000.
Total outgo: Stamp duty + registration charges. This must be paid at the time of document registration through the official Uttar Pradesh Registration and Stamps portal.
Additional Charges to Be Aware Of
Local Body Tax (LBT): In certain municipal areas, an additional 1% LBT is levied. Check if this applies to your specific location.
Metro Cess: Areas along metro corridors may attract an additional cess. Local surcharges vary by notification and location; verify them on the official Uttar Pradesh registration portal before registration.
GST: On under-construction properties, GST of 5% (1% for affordable housing) applies separately on the agreement value. Ready-to-move properties with an OC are GST exempt.
Advocate/documentation charges: Legal fees for drafting the sale deed, POA, or agreement - typically Rs.5,000 to Rs.25,000 depending on the advocate and complexity.
Women Buyer Concession - What Qualifies
The 1% stamp duty concession for women buyers is available only when the property is registered solely in the woman's name. Joint registrations - even with the woman as the first name - attract the standard 6% rate. The concession applies to one residential property per woman. Commercial properties do not get the concession.
From a tax planning perspective, registering in the woman's name saves 1% of the property value in stamp duty. On a Rs. 1 crore property, that is Rs. 1 lakh in savings - a meaningful amount worth planning for.
Stamp Duty on Under-Construction vs Ready-to-Move Properties
Stamp duty applies to the agreement for sale and sale deed regardless of construction status. For under-construction properties, stamp duty is typically paid on the agreement for sale first. For ready-to-move properties, it is paid on the conveyance deed / sale deed at the time of registration.
One key difference: under-construction properties also attract GST, which ready-to-move properties with an OC do not. Your total purchase cost calculation must account for both stamp duty and GST for under-construction units.
How to Pay Stamp Duty in Uttar Pradesh
Uttar Pradesh stamp duty is paid online through the official Uttar Pradesh Registration and Stamps portal. After payment, a challan is generated which is presented at the Sub-Registrar's office along with the sale deed for registration. Follow the payment mode shown on the official portal for your document type and property value.
This Is Tested in the Uttar Pradesh RERA Exam
Stamp duty calculation, the circle rate rule, and the women buyer concession are tested in the Uttar Pradesh RERA certification exam under the Sales and Documentation topic. A typical exam question: "A property is sold for Rs.70 lakh. The circle-rate value is Rs.85 lakh. What is the stamp duty payable by a male buyer?" Answer: 6% of Rs.85 lakh = Rs.5.1 lakh.
Preparing for the Uttar Pradesh RERA Certification?
Stamp duty, GST, TDS, and registration charges appear in the Sales and Documentation section of the IBPS exam. Practise with 1000+ adaptive questions.
Does stamp duty change every year in Uttar Pradesh?
The base stamp duty rate (6%/5%) has been relatively stable in Uttar Pradesh. However, the government occasionally introduces temporary concessions - for example, during COVID-19 the rate was reduced to 2% for a period. Additional charges like metro cess and LBT have been added and modified in recent years. Always verify the current rate at the official Uttar Pradesh registration portal before any transaction.
Can stamp duty be paid in cash?
No. Stamp duty for property transactions must be paid digitally through the official Uttar Pradesh Registration and Stamps portal. Cash payment is not accepted. Payment can be made via net banking, debit/credit card, or NEFT/RTGS. The system generates an electronic challan that serves as proof of payment.
What happens if I pay stamp duty on a lower value than the circle rate?
If the Sub-Registrar finds that the agreement value is lower than the circle rate, the registration can be refused or the document can be impounded. The stamp duty shortfall, along with a penalty of up to 10 times the shortfall amount, can be levied. Always pay stamp duty on whichever value is higher.
Is stamp duty refundable if the deal falls through?
Yes, partially. Uttar Pradesh allows a refund of stamp duty paid on an agreement for sale if the property transaction does not proceed, subject to a 1% deduction as administrative charges. The refund application must be filed within a specified period. Consult an advocate for the specific procedure applicable to your case.
What is the circle rate and where do I find it?
The circle rate is the government-set minimum value used for stamp duty purposes. It is published by the Uttar Pradesh Registration and Stamps Department and varies by location, property type, and floor. You can find the current circle rates at the official Uttar Pradesh registration portal under the Annual Statement of Rates section. Search by district, tehsil, village or area, and property type.
Disclaimer: This calculator is for estimation purposes only. Actual stamp duty may vary based on your specific property, location, applicable local body taxes, and current government notifications. Verify current rates at the official Uttar Pradesh registration portal before any transaction. RERAExam is not affiliated with any government authority.
Preparing for the Uttar Pradesh RERA Certification?
These calculations appear directly in the Uttar Pradesh RERA IBPS certification exam. Practise with 1000+ adaptive agent exam mock test questions across all 13 topics.