Stamp Duty & Registration Charges in Delhi: What Homebuyers Need to Know

Stamp duty is a mandatory tax paid to the Delhi government when a property is purchased or transferred. It is applied to legal documents such as sale deeds, gift deeds, and conveyance deeds to make the transaction officially valid. Without stamp duty and registration, the buyer does not become the lawful, recognized owner of the property in government records.

When the stamp duty is paid and the property is registered, the details of ownership are recorded with the Sub-Registrar’s Office. This provides legal evidence of ownership, ensures enforceability of the title in court if required, and prevents disputes over property claims in the future. In short, payment of stamp duty is not just a formality; it is the cornerstone of establishing rightful ownership.

Stamp Duty Rates in Delhi (2026)

Stamp duty rates in Delhi vary depending on the gender of the buyer, type of ownership, and in some cases, the jurisdiction where the property is located. For most residential property transactions in 2026, the following rates are typically applicable: 

Note: The exact payable amount will depend on the higher value among:

• The declared transaction price, and
• The circle rate determined by the Delhi government.

This brings us to a key factor that homebuyers often overlook — circle rates.

How Do Circle Rates Influence Stamp Duty in Delhi?

Circle rates are government-prescribed minimum property values for every area in Delhi. These rates act as a benchmark to prevent undervaluation of properties during sale.

• If the market transaction value is higher than the circle rate, stamp duty is calculated on the market value.
• If the market transaction value is lower than the circle rate, stamp duty is still calculated based on the circle rate, not the lower sale price.

This is why two similar-sized properties in different Delhi localities can attract significantly different stamp duty amounts — the locality’s circle rate makes a substantial difference.

For example, a property in Vasant Vihar or Greater Kailash will have a higher circle rate than one in Rohini or Dwarka, driving up the stamp duty payable even if the built-up area and amenities seem comparable.

All Applicable Charges: Stamp Duty, Registration Fee, Transfer Duty & More

While stamp duty forms the major portion, there are additional charges payable at the time of property registration:

These charges, combined, usually add up to approximately 5% to 7% of the property value for most residential transactions.

Please note that Delhi now levies an additional 1% transfer duty on properties valued over ₹25 lakh in many zones:

How the Total Cost is Calculated (With Examples)?

Let’s consider a practical scenario:

Property Value (or Circle Rate Value): ₹80,00,000

Buyer: Female

• Stamp Duty @ 4% → ₹3,20,000
• Registration Fee @ 1% → ₹80,000
• Minor Charges (pasting/mutation) → e.g., ₹200–₹2,500 depending on municipal authority

Total Approx. Payable: ₹4,00,000 – ₹4,05,000

Now consider the same property purchased by a male buyer:

• Stamp Duty @ 6% → ₹4,80,000
• Registration Fee @ 1% → ₹80,000
• Total: ₹5,60,000 (plus nominal charges)

Difference in outflow solely due to ownership structure:

~₹1.6 lakh in this example.

This is why ownership planning (individual vs joint vs female ownership) becomes a valuable consideration before registration.

Disclaimer: The information above is shared in good faith and for general informational purposes only. We do not make any representations or warranties regarding the accuracy, completeness, or reliability of the content. Any action you take based on this information is strictly at your own risk.

Are There Any Stamp Duty & Registration Concessions or Rebates Available in Delhi

Delhi provides certain concessions on stamp duty that can lower the overall cost of property registration. The most notable concession is for women buyers. When a property is registered solely or jointly in the name of a woman, the stamp duty rate is generally lower compared to a male buyer. This policy encourages asset ownership among women and contributes to increased financial security within households.

In certain zones such as NDMC areas or Delhi Cantonment jurisdiction, there may be slight variations in stamp duty bands. These are administrative considerations linked to local governance structures and may offer marginal savings depending on the location.

Additionally, transfer duty—levied by municipal corporations—may differ between areas. Some municipalities provide rebates for senior citizens or on specific types of transfers (for example, family settlement deeds). However, these variations are case-based and should be confirmed with the local office before registration.

Tax Benefits Related to Stamp Duty & Registration Charges

While stamp duty and registration fees represent a significant upfront cost, certain components may be eligible for tax benefits under the Income Tax Act in specific situations.

Eligibility Under Section 80C

• Stamp duty and registration charges can be claimed as a deduction under Section 80C, up to ₹1.5 lakh in a financial year.
• This benefit is available only when:

1. The property is new residential property
2. The buyer has completed registration
3. The buyer is the legal owner of the property.

Please note that tax benefit is available only if you have opted for the old tax regime.

Important Conditions to Note

• The benefit cannot be claimed for commercial properties or plots purchased without construction.
• The deduction is available only in the year in which payment is made. It cannot be carried forward to future years.
• In the case of joint ownership, each co-owner may claim their share of the benefit, provided the payment is made from their taxable income.

Documents Required for Property Registration in Delhi

To complete property registration, the buyer must submit a set of identity, ownership, payment, and property-related documents to the Sub-Registrar’s Office. These documents help verify the legitimacy of the transaction and ensure the title can be lawfully transferred.

Common Documents Required

In case of joint ownership, documents from all co-owners are required.

How to Pay Stamp Duty & Complete Registration (Step-by-Step Guide)

Delhi has moved toward a more streamlined, partly digital registration system. The payment and registration flow generally follows the steps below:

Step 1: Calculate Stamp Duty and Charges

The buyer determines the value payable:

• Based on the higher value of circle rate or agreed sale price.
• Stamp duty + registration fee are computed accordingly.

Many banks and state portals also offer calculators to assist with this.

Step 2: Generate and Pay E-Stamp / E-Challan

Stamp duty is typically paid through:

• E-Stamp (via authorized service provider such as Stock Holding Corporation of India) or,
• E-Challan generated through the Delhi government’s online payment portal.

Payment can be made via:

• Net banking
• NEFT/RTGS
• Cash (within permitted limits at authorized counters)

Once paid, an E-Stamp Certificate or E-Challan Receipt is generated. This must be printed and kept for submission during registration.

Step 3: Prepare and Execute the Sale Deed

The sale deed is drafted and must include:

• Names and details of buyer & seller
• Description of the property
• Transaction consideration
• Covenants and obligations of both parties

The deed is then:

• Printed on appropriate stamp paper or attached to the e-stamp certificate
• Signed by buyer and seller
• Witnessed and signed by two independent witnesses

Step 4: Schedule an Appointment at the Sub-Registrar’s Office

An appointment is booked via the National Generic Document Registration System (NGDRS) portal.

You select:

• Sub-Registrar office location (based on property area)

• Suitable date and timing for appearance

The system generates an acknowledgment receipt.

Step 5: Visit the Sub-Registrar’s Office for Document Verification

At the designated time:

• Buyer and seller must appear in person (or authorized representatives with Power of Attorney)
• Documents are verified
• Biometric authentication (fingerprint & photograph) is captured

The registering authority verifies:

• Identity of the parties
• Validity of documents
• Payment records for stamp duty and registration fee

If everything is in order, registration is approved.

Step 6: Receive Registered Sale Deed

After verification, the registered document is:

• Digitally recorded
• Scanned and stored in official government archives
• Returned to the buyer with a registration endorsement

This serves as final legal proof of ownership.

How to Verify Property Details Before Paying Stamp Duty

Conducting due diligence before initiating the payment process helps prevent legal or financial complications later.

Key Verification Areas

These checks can be done through:

• The Delhi Revenue Department portal
• RERA Delhi website (for under-construction properties)
• Local municipal offices (for mutation and occupancy documents)

Can Stamp Duty Be Refunded in Delhi?

Stamp duty is generally considered non-refundable, as it is a tax paid to validate a legal transaction. However, certain circumstances allow for a refund, provided specific procedural requirements are met and supporting documents are produced. Refunds typically require registration of a cancellation deed and a formal application to the Collector of Stamps within 6 months.

Refunds May Be Considered If:

• The transaction is cancelled before property possession, and a proper cancellation deed is registered.
• The stamp paper was purchased but not used, and the request for refund is filed within the stipulated time period.
• The sale deed is deemed void due to legal reasons, such as court orders or incorrect execution.

Conditions to Note:

• Refund applications must be made to the Collector of Stamps along with the unused or cancelled stamp certificate.
• Refund eligibility is subject to government review and approval, and processing timelines may vary.
• A nominal deduction or processing fee may apply.

Since refund procedures can differ based on case details, it is advisable to verify the current rules on the Delhi Revenue Department portal or seek assistance from a licensed document writer or legal advisor.