Stamp Duty & Registration Charges in Uttar Pradesh

Stamp duty and registration charges form one of the most important cost layers in any property transaction in any state. Yet most buyers only discover the full rate structure when they reach the final stages of documentation. Stamp duty in UP is unique compared to many other states. It does not follow a single, universal rate. Instead, it uses a buyer-category system where men, women and joint owners pay different stamp duty percentages.

UP also operates on a strict circle rate system, which means the state calculates taxes on the higher of the two: the sale price you negotiate, or the government-notified minimum value for your locality. This can significantly affect how much you end up paying.

This blog discusses the stamp duty in UP, detailing the various charges associated with property registration UP and insights into how stamp duty in UP is calculated.

What Is Stamp Duty and Why Is It Charged in UP?

Stamp duty is a mandatory state tax that gives legal recognition to your property transaction. In Uttar Pradesh, a sale deed is not considered fully valid until it is properly stamped and registered at the Sub-Registrar Office (SRO). This process ensures:

• Legal proof of ownership
• A public record of transfer
• Protection in disputes or court proceedings
• Eligibility for home loans
• Transferability in the future (resale or inheritance)

The UP Registration Department uses stamp duty as a revenue source, but more importantly, as a means to maintain transparency in real estate dealings. It prevents undervaluation, keeps property records updated, and forms the legal anchor for every buyer’s ownership rights.

Stamp duty in UP differs from many states because the stamp duty percentage depends on who is buying — male, female, or joint owners. This makes it essential to understand the rate structure before planning your purchase.

What is the Stamp Duty & Registration Charge in Uttar Pradesh (Sale Deeds)?

Uttar Pradesh follows a buyer-based slab system, which means stamp duty changes depending on gender and ownership combination. Registration fee, however, is a flat 1% for everyone.

Stamp Duty & Registration Charges in UP

Why this matters to buyers?

• Women buyers receive a 1% concession on stamp duty.
• Joint ownership with a woman reduces the rate (6.5%).
• Registration charges remain unchanged at 1% in all cases.

This table represents the base cost of buying residential or commercial property through a sale deed in Uttar Pradesh.

Important: The 1 % reduction for women applies only up to property value of ₹1 crore. Above that amount, the concession may cease to apply fully, so buyers must verify current rules in their district.

What is the Stamp Duty in UP on Different Deed Types?

Apart from sale deeds, UP has separate stamp duty structures for other legal documents - and many of these offer massive savings, especially during family transfers.

Stamp Duty in UP Rates for Other Deeds

Disclaimer: The information is shared in good faith and for general informational purposes only. Ujjivan SFB does not make any representations or warranties regarding the accuracy, completeness, or reliability of the content.

Why These Categories Matter?

• Gift to blood relatives is the most economical way to transfer property within family — only ₹5000 + ₹1000 processing fee, compared to a full 7%.
• Lease deeds are taxed heavily in UP because the state calculates duty based on annual rent, not property value.
• Will deeds are extremely inexpensive because they do not transfer ownership until after the testator’s death.

Important Notes:

• Gift to blood relatives is only applicable only for direct blood relatives as defined by UP law — parents, children, siblings, spouse, grandparents, and grandchildren.
• For other deeds, registration fee is 1% of transaction value without cap.

How Does the Circle Rate System Work in Uttar Pradesh?

Every district in Uttar Pradesh follows a circle rate system. It is the government’s minimum value for land, flats, plots, and constructed properties in a particular locality. Buyers cannot declare a transaction value lower than this. 

Even if you negotiate a discount, the state calculates stamp duty on the higher value between:

1. Your final sale consideration, and

2. The government-notified circle rate

This rule ensures uniform taxation and prevents undervaluation in property deals.

Where to Check the Latest Circle Rate in UP?

Buyers can find official values through:

• The UP Stamps & Registration Department website
• District-specific registrar office portals
• Local Sub-Registrar Office (SRO)
• NOIDA/Greater NOIDA Authority notifications (for authority plots/flats)

Circle rates change periodically and often differ even within the same locality based on exact road frontage.

Disclaimer: Circle rates in major cities like Noida and Lucknow undergo periodic revisions aligned with authority masterplans. Always verify current values before final cost planning.

How to Pay Stamp Duty and Register Property in UP

Although the process seems complicated, UP’s registration workflow is systematic. Below is a practical step-by-step guide for 2025 buyers.

Step 1: Check the Circle Rate

Before calculating stamp duty, verify the minimum value using:

• UP Stamps & Registration Department portal
• District SRO
• Authority notifications (NOIDA/GNIDA/YEIDA)

This ensures accurate budgeting.

Step 2: Draft the Sale Deed or Relevant Deed

A deed may be drafted by:

• A licensed document writer
• An advocate
• Builder’s legal team

Ensure accuracy in:

• Survey numbers / plot details
• Buyer-seller names
• Relationship (for gift deeds)
• Consideration amount
• Property type (land/flat/house)

Step 3: Pay Stamp Duty (Preferably via E-Stamp)

UP supports:

• E-stamp generation
• Online payment
• Treasury challans

E-stamping reduces errors and is widely preferred.

Step 4: Visit the Sub-Registrar Office (SRO)

Both buyer and seller (plus witnesses) must be present with:

• Aadhaar & PAN
• Passport-size photos
• Proof of stamp duty payment
• Sale agreement (if applicable)
• Prior title deeds
• Authority NOCs
• Tax receipts

Verify queue or token system in advance.

Step 5: Execute the Registration

At the SRO, the following steps take place:

• Document verification
• Biometric fingerprinting
• Photographs
• Signature by buyer, seller, and witnesses
• Scanning & indexing

This is the legal moment the transfer becomes valid.

Step 6: Collect the Registered Document

The office will:

• Assign a unique registration number
• Digitally archive the deed
• Hand over the physical or downloadable copy

Banks require this document for final loan disbursement.

Step 7: Apply for Mutation

To complete ownership transfer, update records in:

• Municipal corporation
• Development authority
• Village revenue office (for land)

Mutation ensures your name appears in tax and land registers.

Disclaimer: Some SROs request additional locality-specific documents. Buyers should confirm requirements before visiting.