Stamp Duty & Registration in Delhi NCR: What to Ask

Stamp duty and registration are among the biggest costs when buying a home in the NCR — and they work differently in Delhi, Uttar Pradesh (Noida, Greater Noida, Ghaziabad) and Haryana (Gurugram, Faridabad). Rates change from time to time, so instead of quoting numbers that may be out of date, here's what to ask and how the process works.

What these charges are

• Stamp duty is a state tax on the transfer of property, charged on the property's value
• Registration fee is charged for registering the sale deed at the sub-registrar's office

What the value is based on

Stamp duty is usually charged on the higher of the agreed price and the government's minimum rate for that area — called the circle rate in Delhi and Haryana and similar guideline rates in UP. Check the current rate for the locality.

Questions to ask

• What is the current stamp duty rate in this state, and is there a concession for women buyers or joint ownership? Several states offer one.
• What is the registration fee, and is it capped?
• What is the circle rate for this property, and is the agreed price above or below it?
• For leasehold property in Noida and Greater Noida, are there authority transfer charges on top?

How registration works

• the sale deed is drafted and the stamp duty paid (usually online, through e-stamping)
• buyer, seller and two witnesses visit the sub-registrar's office, or book an online appointment
• documents are verified, biometrics taken and the deed registered
• for leasehold property, apply to the authority for the transfer memorandum afterwards

Don't forget TDS

If the price is ₹50 lakh or more and the seller is a resident, the buyer must deduct 1% TDS and deposit it with the Income Tax Department.

Next step

Add these costs to your budget with our EMI calculator, and read about hidden costs of buying a flat in NCR.

Cover photo: @k4if / Unsplash (illustrative).