UP Stamp Duty and Property Registration Charges 2024: Stamp duty and registration charges play an important role in the process of buying and selling property in Uttar Pradesh. In 2024, it is important to understand the changes in these charges and their calculation, as they directly impact your property budget. Understanding the stamp duty and registration fees is crucial whether you are purchasing a residential or commercial property. In this article, let us analyze these charges in detail and know what things should be kept in mind during UP Stamp Duty and Property Registration Charges in 2024.
If you are dreaming of buying a house in Uttar Pradesh, then be prepared. The state government has made a complex calculation of stamp duty and registration fees for property registration, which is necessary for every buyer. Without stamp duty and registration fees, no property transfer is valid. So let’s know what is the secret of these charges levied on property registration in UP and what are these UP Stamp Duty and Property Registration Charges rates in 2024.
Stamp Duty Rates: What’s New in 2024?
Under the Uttar Pradesh Registration Act, 1908, all property buyers have to register their sales receipts at the sub-registrar’s office for transactions above Rs 100. This establishes legal rights over your property.
When buyers sell real estate, they are required to pay stamp duty, which is calculated as a percentage of the total transaction value. Recently, the state government has fixed the registration fee at 1% of the property value, which was earlier a fixed amount of ₹20,000.
Currently, property buyers in Uttar Pradesh have to pay around 7% stamp duty, which is based on the government circle rate of the property. Along with this, there is also a 1% registration charge.
| Type | Stamp Duty (% of Property Value) | Registration Charge (% of Property Value) | Total Charges on Property Worth ₹10 Lakhs |
| Male | 7% | 1% | ₹70,000 + ₹10,000 |
| Female | 6%* | 1% | ₹50,000* + ₹10,000 |
| Male + Female | 6.5% | 1% | ₹65,000 + ₹10,000 |
| Male + Male | 7% | 1% | ₹70,000 + ₹10,000 |
| Female + Female | 6%* | 1% | ₹50,000* + ₹10,000 |
Note: The asterisk (*) indicates a reduced stamp duty rate applicable for women.
*Women get a 1% stamp duty exemption, but this applies only to transactions up to Rs 10 lakh.
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Factors affecting stamp duty and registration charges
Now let’s understand how stamp duty rates depend on various factors:
Individual ownership:
- The stamp duty for women is 6%.
- The stamp duty for men is 7%.
Joint ownership:
- The stamp duty for two women is 6%.
- The stamp duty for two men is 7%.
- The stamp duty for joint ownership by a woman and a man is 6.5%.
- The registration charge is 1% of the property value in every case.
Stamp duty rates on other documents
The stamp duty on certain types of documents is as follows:
Document Stamp Duty
| Gift Deed | 5% of the property value |
| Gift Deed in blood relation | ₹5,000 |
| Will | ₹200 |
| Exchange Deed | 3% |
| Lease Deed | ₹200 |
| Agreement | ₹10 |
| Adoption Deed | ₹100 |
| Divorce | ₹50 |
| Bond | ₹200 |
| Affidavit | ₹10 |
| Notary | ₹10 |
| Special Power of Attorney | ₹100 |
| General Power of Attorney | ₹10 – ₹100 |
Note that the Allahabad High Court has clarified that the stamp duty on gift deed will be levied on the declared value of the property, not on the market value.
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Exemption on gifting property among blood relatives
If the property is being transferred among blood relatives, the stamp duty is only ₹5,000. Along with this, a processing fee of ₹1,000 will also have to be paid.
This transfer can be done to the following relatives:
| Parents | Siblings |
| Husband-wife | Son-daughter |
| Son-in-law-daughter-in-law | Grandchildren (from both son and daughter’s side) |
How to calculate the UP Stamp Duty and Property Registration Charges?
Suppose Ram Singh is buying a house of 800 sqft and the circle rate of that area is ₹5,000 per sqft. So, the circle rate-based value of the property will be ₹40 lakh. Now he will have to pay a 7% stamp duty on this amount, which comes to ₹2.80 lakh. Also, the registration fee will be 1% i.e. ₹50,000.
How to pay stamp duty online?
Stamp duty can be paid online by visiting the portal of the Stamp and Registration Department of Uttar Pradesh. After applying, you will receive a receipt number, which should be kept safe for future use. After this, book an appointment at the sub-registrar’s office.
Offline stamp duty payment method
Schedule an appointment at the sub-registrar’s office to complete the offline process. In this process, biometric information and other documents are verified.
Is stamp duty payment mandatory?
Yes, it is mandatory to pay stamp duty and registration charges on property transactions above ₹100 in Uttar Pradesh. If the registry is not done, the ownership of the property will not be considered valid and a financial penalty can also be imposed for this.
Tax benefits
Under section 80C of the Indian Income Tax Act 1961, residents of Uttar Pradesh can claim tax exemption on stamp duty and registration charges.
Stamp duty on rental agreement
Stamp duty on rental agreement is also an important issue in Uttar Pradesh. The government has proposed to bring it to a flat rate of ₹500 to increase the security of rented houses.
Conclusion
The method of calculating and paying stamp duty and registration charges in Uttar Pradesh can be a bit complicated, but understanding it will help you make your property purchase a lot easier.
