What is the stamp duty in Uttar Pradesh?
Not yet verified by a LucknowSquare editor. This guide is based on the sources listed below. Check them, and the latest official notification, before you act on anything here.
Short answer
On a sale deed for property in an urban area of Uttar Pradesh, stamp duty is 7% of the property's value and the registration fee is a further 1%. The value is the higher of the price in your agreement and the government's circle-rate value. A woman buyer gets a rebate of 1% on value up to ₹1 Cr. LucknowSquare editors have not yet verified these rates against the official notification: confirm them before you rely on them.
Explanation
What stamp duty is
Stamp duty is a state tax on the document that transfers a property. You pay it before the sale deed is registered. A deed that is not properly stamped cannot be used as evidence until the shortfall is paid with a penalty. It is separate from the registration fee, which is paid to register the deed.
On what value it is charged
Uttar Pradesh charges duty on the higher of two figures: the price written in your agreement, and the circle-rate value of the property, which is the government's minimum value for that locality, road and use. If you agree a price below the circle-rate value, duty is still worked out on the circle-rate value. See What is the circle rate in Lucknow?
The rates
- Stamp duty on a sale deed: 7% of the value.
- Registration fee: 1% of the value.
- Rebate when the property is bought in a woman's name: 1% on value up to ₹1 Cr.
LucknowSquare editors have not yet verified these rates against the official notification: confirm them before you rely on them. These are the rates in LucknowSquare's calculator settings, for urban and development-authority areas. Rural areas, other kinds of deed and special categories can differ.
Women buyers
In July 2025 the Uttar Pradesh Cabinet approved a 1% stamp duty rebate for property purchased in the name of a woman, on property worth up to ₹1 crore. Before that, the benefit applied only up to ₹10 lakh, with a maximum discount of ₹10,000. The decision was reported by All India Radio on 23 July 2025 (linked below). How the rebate applies to joint purchases, and to value above ₹1 crore, is for the notification and the sub-registrar office to say. Our calculator applies the rebate to the first ₹1 crore of value only.
Other kinds of deed
Gift deeds, partition deeds, leases, transfers within a family and agreements to sell are charged on different rates and rules. Ask the sub-registrar office or your advocate before you assume the sale-deed rate applies.
Examples
On an agreement value of ₹60 Lakh and a circle-rate value of ₹55 Lakh, duty is charged on ₹60 Lakh. A male buyer pays stamp duty of ₹4,20,000 and a registration fee of ₹60,000: ₹4,80,000 in all.
On an agreement value of ₹60 Lakh and a circle-rate value of ₹55 Lakh, duty is charged on ₹60 Lakh. A woman buyer pays stamp duty of ₹3,60,000 (after a rebate of ₹60,000) and a registration fee of ₹60,000: ₹4,20,000 in all.
On an agreement value of ₹1.5 Cr, duty is charged on ₹1.5 Cr. A woman buyer pays stamp duty of ₹9,50,000 (after a rebate of ₹1,00,000) and a registration fee of ₹1,50,000: ₹11,00,000 in all.
Try your own figures in the stamp duty calculator.
Important considerations
- Check the current rate with the Stamp and Registration Department before you pay: rates change by notification.
- If the circle-rate value is higher than your price, duty is charged on the circle-rate value.
- The buyer usually pays the duty, but the agreement can say otherwise: settle it in writing.
- The women's rebate depends on the deed being in her name. Ask how it applies if you buy jointly.
- Stamp duty is only one cost: add the registration fee, legal fees and, for an under-construction home, GST.
Data and sources
The rates come from the calculator settings LucknowSquare editors maintain. LucknowSquare editors have not yet verified these rates against the official notification: confirm them before you rely on them. The rebate for women follows the Uttar Pradesh Cabinet decision of July 2025, as reported by All India Radio. Neither is an official notification: confirm both with the Stamp and Registration Department.
- Stamp and Registration Department, Uttar Pradesh
- All India Radio: UP Cabinet approves 1% stamp duty rebate for women (23 July 2025)
General information, not legal, tax or financial advice. See the editorial policy for how we write, source and correct pages.
More questions
What happens if I pay less stamp duty than is due?
The deed is treated as insufficiently stamped. The shortfall must be paid, with a penalty, before the deed can be used as evidence, and the registering authority can question a value it believes is understated.
Is stamp duty the same for every property in Uttar Pradesh?
No. The rate quoted here is for sale deeds in urban and development-authority areas. Rural areas, other kinds of deed and special cases can differ: ask the sub-registrar office.
Do I pay stamp duty on the agreement price or the circle rate?
On whichever is higher.