|
STATE
|
RATE
OF STAMP DUTY
|
REMARKS
|
Andhra
Pradesh.
more
details |
5%
|
Of
the market value or agreement value whichever is higher. |
| Assam. |
8.25%
|
For
agreement value exceeding Rs.1,50,000/-. |
| Union
Territory of Delhi. |
3% stamp duty + additional 5% as surcharge
under Delhi Municipal Corporate Act, 1957.
|
Of
the value. |
| Goa. |
8%
|
For
value more than Rs.1,000/- |
Gujarat.
- For transfers other than in co-operative
society in urban area.
- For transfer relating to premises in Co-operative
Society registered or deemed to have been registered under Gujarat
Co-operative Society Act, 1961.
|
10%
7.5%
|
On market value of Property.
On market value of Property.
|
| Haryana. |
12.5%
|
Value
exceeding Rs.1,000/- |
| Himachal
Pradesh. |
8%
|
Value
exceeding Rs.1,000/- |
Karnataka.
- For transfer other than in (ii)
- For transfer effected by Bangalore Development
Authority Act, 1976, relating to a flat as defined in Karnataka
Ownership Flat Act, 1972.
|
10.5%
- value upto Rs.5.00 Lakhs – 4%
- more than Rs.5.00 Lakhs and upto Rs.15.00
Lakhs – Rs.20,000/- + 6% for amount in excess of Rs.5.00
Lakhs.
- More than Rs.15.00 Lakhs – Rs.80,000/-
+ 8% for amount in excess of Rs.15.00 Lakhs.
|
On the market value of property exceeding
Rs.1,000/-.
On market value.
|
| Kerala.
(Property situated within Municipal Corporation)
|
8.5%
|
value
of consideration. |
| Madhya
Pradesh. |
7.5%
|
Of
the market value. |
| Manipur. |
7%
|
On
market value of property or the agreement value whichever is higher. |
Maharashtra
within Municipal limits of Greater Mumbai,Navi Mumbai, Pune & Thane.
- for transfer other than in (b)
- if relating premises registered under
Maharashtra Co-operative Societies Act, 1960, or the Maharashtra
Ownership Flat Act, 1963, or the Maharashtra Apartment Ownership
Act, 1970.
|
10 %
- upto Rs.1.00 Lakh - Nil.
- Rs.1.00 Lakh to Rs.2.5 Lakhs - 0.5 %
of Value.
- Rs.2.5 Lakhs to Rs.5.00 Lakhs - Rs.1,250/-
+ 3% of value above Rs.2.5 Lakhs.
- Rs.5.00 Lakhs to Rs.10.00 Lakhs - Rs.8,750/-
+ 6% of value above Rs.5.00 Lakhs.
- Value exceeding Rs.10.00 Lakhs - Rs.38.750/-
plus 8% of value above Rs.10.00 Lakhs.
|
On the market value or the agreement value whichever is higher. |
| Meghalaya. |
- upto Rs.50,000/- - 4.6 %
- more than Rs.50,000/- and upto Rs.90,000/-
- 6 %
- more than Rs.90,000/- and upto Rs.1,50,000/-
- 8%
- more than Rs.1,50,000/- - 9.9%
|
Of
agreement value |
| Nagaland. |
7.5 %
|
Of
the value |
| Orissa
|
14.7 %
|
Of
Agreement Value. |
| Punjab. |
6 %
|
Of
the value. |
| Rajasthan. |
10 %
|
Of
market value of property. |
Tamil
Nadu
|
13%
|
Of
market value. |
| Tripura. |
5 %
|
Of
the value. |
| Uttar
Pradesh. |
Stamp duty 14.5 % under U.P. Town Improvement
Act, 1919.
|
Stamp
duty on market value or the agreement value whichever is greater. |
| West
Bengal. |
7% .
|
Of
the market value. |
