Maharashtra Stamp Duty & Registration Fee – How to Calculate & What to Expect

Every home, plot, or building purchased in the state whether in the bustling centre of Pune or the quiet periphery of Chandrapur must pass through two official gates before the buyer becomes its lawful owner: stamp duty and registration.

They form the legal spine of India’s real-estate ecosystem. Stamp duty transforms a private sale agreement into a legally recognized document, while registration under the Registration Act of 1908 secures that transaction in public records, giving the buyer enforceable rights.

In Maharashtra, both these charges fall under the purview of the Department of Registration and Stamps, governed primarily by the Maharashtra Stamp Act (1958) and the Indian Stamp Act (1899). Though the procedure is uniform across the state, the actual cost varies by city, jurisdiction, gender, and property use.

This blog covers rates, calculations, regional variations, rebates, and processes for buying property in Maharashtra.

What is Stamp Duty and Why is it Mandatory in Maharashtra?

Stamp duty is a state-level tax levied on documents that record the transfer or creation of rights in property. The Maharashtra Stamp Act, 1958, empowers the state to collect stamp duty on every transaction that conveys ownership. This includes sale deed, gift deed, or conveyance deed, to agreements related to leases and property partitions. Once paid, the document receives a digital or physical stamp that signifies its authenticity.

Registration follows immediately after. Under Section 17 of the Registration Act, 1908, any property transaction above ₹100 must be registered at the local Sub-Registrar’s office. Registration ensures the buyer’s name is entered into official records, protects against duplicate sales, and enables property mutation in municipal or village books.

Without these two steps, ownership remains incomplete.

What Are the Current Stamp Duty Rates Across Maharashtra (2025–26)?

Maharashtra’s geography and governance structure create natural rate differences. Urban centres with developed infrastructure (and heavier public expenditure) pay a slightly higher duty due to the inclusion of metro cess or local body tax. The semi-urban and rural zones enjoy reduced slabs. And there is gender-based concessions which was introduced in 2021 remain active as of FY 2025–26.

Example (Indicative):

• Property Value — ₹50 lakh
• Location — Municipal Council area (e.g., Sangli)
• Buyer — Female

Stamp Duty = 3 % of ₹50 lakh = ₹1.5 lakh

Registration Fee = ₹30,000

Total ≈ ₹1.8 lakh

Disclaimer: Figures above are illustrative. These rates are indicative for FY 2025–26 based on the latest circulars from the Government of Maharashtra. Always verify current rates through IGR Maharashtra or your local Sub-Registrar’s office before payment.

Why Gender and Geography Matter for Property Registration in Maharashtra?

Maharashtra remains one of the few Indian states where female buyers benefit from lower property acquisition costs. The 1 %  concession on stamp duty for women—available only on residential property—was designed to encourage women ownership and improve asset parity within households. Over large transaction sizes, this small percentage becomes substantial savings.

At the same time, rural buyers benefit from the government’s focus on equitable development. By keeping duty rates low in Gram Panchayat jurisdictions, the state supports agricultural investment and affordable housing beyond metro limits.

What Are the Registration Fees Applicable in Maharashtra?

Once stamp duty has been paid, the next step in a property transaction is registration — the process of entering the buyer’s name into the official land or property records. This ensures that the ownership is both recognized and enforceable under the Registration Act, 1908.

The registration fee in Maharashtra follows a simple, state-wide formula:

This two-tier model makes registration predictable for high-value transactions while keeping it proportionate for smaller towns and rural properties.

The payment can be made online through the Government Receipt Accounting System (GRAS) portal, and proof of payment (the e-challan) must be presented at the Sub-Registrar’s office along with the executed sale deed.

The registration process includes:

• Biometric verification of buyer and seller
• Digital scanning of the document
• Generation of a unique document number
• Issuance of Index II, the final evidence of registration and legal ownership.

Are There Additional Levies or Local Cesses For Property Registration in Maharashtra?

While the base rate of stamp duty is uniform within each jurisdiction, several city-specific surcharges and cesses are layered on top to fund local infrastructure. These differ according to the development profile of each region:

• Metro Cess (1 %) — Levied within municipal limits of Mumbai, Thane, Pune and Nagpur this surcharge directly supports the expansion of the metro and related transit systems.
• Local Body Tax (LBT) — A minor levy imposed by some municipal councils and cantonment boards, generally under 0.5 %–1 % of transaction value.
• Ready-Reckoner (Circle) Rate Adjustment — Maharashtra’s ready-reckoner defines the minimum acceptable value of property in each locality. Even if the sale price is lower, stamp duty and registration charges are calculated on the higher reckoner value to curb under-reporting.

These additional components slightly raise the total payable amount in large cities but ensure that municipal bodies recover part of the cost of civic and transport infrastructure.

How Are Stamp Duty & Registration Charges Calculated in Maharashtra?

The formula is straightforward, but the base value on which duty is calculated can change depending on the ready-reckoner rate. The higher of the two — market price or circle rate — is used for computation.

Step-by-Step Calculation Framework:

1. Identify the ready-reckoner rate for your property’s locality.

2. Multiply it by the total built-up or carpet area to determine the notional property value.

3. Apply the applicable stamp duty rate (depending on area type and buyer gender).

4. Add metro cess, if applicable.

5. Add registration fee based on the property value tier.

Illustrative Example (Indicative Only)

• City: Pune Municipal Corporation (PMC) area
• Property Value: ₹75 lakh
• Buyer: Female (eligible for 5 % stamp duty including 1 % metro cess)

Computation:

• Stamp Duty = 5 % of ₹75 lakh = ₹3,75 , 000
• Registration Fee = ₹30,000

Total Estimated Cost ≈ ₹4,05,000\

Disclaimer: This example is purely illustrative. Actual payable duty may differ based on the ready-reckoner value, location category, or any amendments in government notifications effective on the date of registration.

What is the Impact of Location on Cost for Property Registration in Maharashtra?

A buyer in rural Maharashtra—say, purchasing a ₹25 lakh farmhouse in Sangamner—may pay just 3 % stamp duty + 1 % registration = ₹1 lakh. Meanwhile, an urban buyer acquiring a ₹1 crore flat in Thane would spend close to ₹6.3 lakh once metro cess and registration are added.

This wide variation underscores why buyers must always check their jurisdiction category—municipal corporation, council, or panchayat—before budgeting.

Pro Tip: For quick self-assessment, use the official Stamp Duty Calculator on IGR Maharashtra. It automatically applies the correct rate, metro cess, and registration fee based on your locality.

What Are the Ready-Reckoner Rates Across Major Maharashtra Cities?

Every year, the Department of Registration and Stamps publishes the Ready-Reckoner — a list of minimum property values per square metre for every locality in the state. These rates form the backbone for calculating stamp duty and registration charges.

Even if the sale agreement lists a lower amount, the government will always consider the higher of the two — your declared transaction value or the ready-reckoner rate — to ensure fair taxation and prevent undervaluation.

Here’s a broad snapshot of the 2025-26 ready-reckoner ranges across major urban regions of Maharashtra: 

Disclaimer: These values are indicative and based on publicly available ready-reckoner data for FY 2025-26. Buyers should confirm the exact rate code for their survey number or zone on IGR Maharashtra before registration.

What Concessions and Rebates Are Available in Maharashtra?

Maharashtra encourages inclusive property ownership through targeted concessions, especially for female buyers and joint ownerships involving women.

1. Women Buyer Property Registration Concession In Maharashtra

• A flat 1 % reduction in stamp duty for residential properties purchased solely in a woman’s name.
• If ownership is joint (male + female), the concessional rate applies only if the woman’s name is listed first on the deed and the property is residential.
• Over a ₹1 crore transaction, this translates to a saving of ₹1 lakh — enough to cover registration or documentation costs.

2. Rural Property Benefit on Property Registration In Maharashtra 

• Rural properties located under Gram Panchayat jurisdictions attract lower base duty (2 %–3 %), encouraging investment in non-urban land and agri-housing.

3. Temporary Government Waivers for Property Registration In Maharashtra

• The Maharashtra government occasionally announces short-term relaxations — such as the 2020-21 stamp duty reduction to revive post-pandemic demand.
• While no such blanket rebate is active in 2025-26, staying updated on government circulars can help buyers plan registrations strategically.

Note: All concessions apply only to primary residential transactions, not to commercial or investment-grade properties.

How to Pay Stamp Duty and Complete Registration Online (Statewide Process)?

The state has digitised almost the entire process, making property registration more transparent and time-efficient. Here’s the step-by-step sequence applicable across Maharashtra:

Step 1 — Calculate the Payable Amount

• Use the official Stamp Duty Calculator on IGR Maharashtra to estimate duty, metro cess, and registration fees based on location and buyer profile.

   

Step 2 — Generate an E-Challan via GRAS

• Visit the Government Receipt Accounting System (GRAS) portal.
• Enter property and buyer details, choose payment mode, and download the Government Reference Number (GRN) and e-challan.

Step 3 — Prepare the Sale Deed

• The executed document must clearly reflect the GRN number and payment details. Include all annexures (schedule, property description, witness signatures).

Step 4 — Book an Appointment

• Use the online appointment system on the IGR site to select a Sub-Registrar office and time slot.

Step 5 — Attend Registration

• Both buyer and seller (and witnesses) must appear in person for biometric verification and document submission.

Step 6 — Receive Registered Document & Index II

• Upon completion, you’ll receive a digitally signed copy and an Index II extract, which acts as proof of ownership until mutation in municipal or revenue records.

Disclaimer: Some Sub-Registrar offices in rural areas still require partial physical documentation. Always confirm local requirements before scheduling your visit.

What is the Refund Policy for Stamp Duty in Maharashtra?

Stamp duty in Maharashtra is generally non-refundable once a transaction is completed, but refunds are possible in limited situations where the payment was unused, duplicated, or invalidated.

Eligible Scenarios:

• Unused E-Stamp: Duty paid but the document was never executed or registered.
• Cancelled Agreement: Both parties mutually terminate the sale before registration.
• Duplicate Payment: Duty paid twice for the same transaction.
• Court Order: Transaction declared void by a competent authority.

Application Process:

• File a written request to the Collector of Stamps within six months of payment.
• Attach the original e-challan, ID proofs, and cancellation or non-execution evidence.
• Refunds are processed electronically after departmental verification, with a nominal deduction (usually 1 %–2 %) as administrative fee.

Pro Tip: Always cross-check GRN and challan numbers before submitting payment to avoid refund complications.

What Tax Deductions on Stamp Duty and Registration Charges Can I Claim?

While stamp duty and registration fees are mandatory expenses, they also qualify for tax benefits under the Income Tax Act, 1961. Under Section 80C, individuals can claim a deduction of up to ₹1.5 lakh per financial year on the amount paid towards stamp duty and registration charges when purchasing a residential property.

Eligibility Criteria:

• The deduction is available only for self-occupied new residential properties only and it is applicable only under Old Tax regime; it does not apply to commercial, rental, or investment properties.
• The property must be legally registered in the taxpayer’s name, and payment must have been made from the buyer’s own funds (not borrowed).
• The claim must be made in the same financial year in which the expense occurred.
• For joint owners, each co-owner can claim deductions proportional to their ownership share.

What are the Common Mistakes to Avoid When Paying Stamp Duty?

Even well-informed buyers occasionally commit oversights that can lead to delays, penalties, or avoidable costs.

Here are the most frequent missteps and how to prevent them:

• Under-declaring property value
  Declaring a sale value lower than the ready-reckoner rate to reduce duty is a violation that may attract fines and invalidate the deed.
• Ignoring the metro cess
  Many urban buyers forget to include the 1 % metro surcharge applicable in BMC, PMC, and PCMC areas.
• Delaying registration
  Stamp duty paid but not registered within the permissible window (typically four months) may require fresh payment.
• Relying solely on sale price
  Always calculate based on the higher of the ready-reckoner rate or transaction value.
• Incomplete paperwork
  Missing NOCs, outdated PAN details, or unsigned annexures can stall registration and lead to additional visits.
• Skipping mutation after registration
  Updating ownership details in municipal or gram-panchayat records (mutation) is essential for property tax linkage and legal traceability.

Pro Tip: Always double-check the ready-reckoner rate, metro-cess applicability, and your jurisdiction type (municipal vs rural) before finalizing payments.