Uttar Pradesh Stamp Duty Calculator 2026–27

Uttar Pradesh Stamp Duty Rates 2026–27

Women's concession, Uttar Pradesh: stamp duty is 1 percentage point lower (6% instead of 7% inside a notified development area, 4% instead of 5% outside one) where the property is registered in a woman's name and the consideration or circle-rate value, whichever is higher, is ₹1,00,00,000 (₹1 crore) or less. Above ₹1 crore the concession is lost entirely, so a ₹1,01,00,000 purchase pays the full rate. The ceiling was raised from ₹10,00,000 by UP Government notification no. 13/2025/914/94-2-2025-700(76)/2024 of 29 July 2025, which amends notification no. 5-462/XI-2006-500(92)-2005 of 23 February 2006 (itself an amendment of notification no. 3706 of 31 August 1998), with effect from its publication in the Official Gazette. Registration fee is unchanged at 1%. Where a deed is in joint names and does not state the woman's share, notification no. 1504 of 6 July 2006 applies the full rate. Where the deed does state her share, the concession attaches to that share; the order does not set out the arithmetic, so the figure shown for a stated share is an estimate — 1 percentage point off her share of the value, below ₹1 crore only. Confirm it with your sub-registrar. Source: Stamp and Registration Department, Uttar Pradesh (igrsup.gov.in) fee calculator and fee table; UP Urban Planning and Development Act 1973, section 39 (the 2% additional duty on property within a development area); notification no. 13/2025/914/94-2-2025-700(76)/2024 of 29 July 2025; checked 4 October 2026. The base 5% rests on the department's calculator and fee table; the section 9 notification itself was not found at source. About 2% of villages are tagged inconsistently between the department's own sale and lease calculators, so confirm your village's tag on igrsup.gov.in. The calculator asks inside or outside a development area (7%/6% inside, 5%/4% outside) and defaults to inside; the joint-deed rows above use the 7% inside base. CORRECTED 2026-09-30: from 2026-08-28 this table charged 7% to every buyer because the concession's value ceiling could not then be read at source; it is now applied from the 29 July 2025 order. Before 2026-08-28 the table showed 6% for a woman and 6.5% joint at every value, which was wrong above the ceiling and wrong for a joint deed that does not state the woman's share. In the department's fee calculator 79% of 300 sampled villages pay 5% (4% for a woman) and 21% pay 7% (6%); the test is the department's tag for the village or mohalla, not whether the body is municipal. Duty is charged on the circle rate at igrsup.gov.in if it is higher than the price, and Noida and Greater Noida have distinctly different circle-rate schedules — check by sector.

Worked examples: UP stamp duty and registration at different property values

Inside a notified development area (the 7% rate), duty and registration for a man and for a woman sole purchaser, on the value used for duty (agreement price or circle rate, whichever is higher). A man pays 8% all-in at every value; a woman pays 7% all-in up to ₹1 crore and 8% above it. Outside a development area the all-in figures are 6% for a man and 5% for a woman up to ₹1 crore (6% above it). The ₹1.01 crore row is there to show the cliff. A joint deed that does not state the woman’s share pays the man’s figure.

Computed by this page’s own calculator engine at the 7% rate that applies inside a notified development area (5% plus the 2% additional duty under section 39 of the UP Urban Planning and Development Act, 1973); outside one the rate is 5% (4% for a woman up to ₹1 crore); choose outside in the calculator for that case. Source: Stamp and Registration Department, Government of Uttar Pradesh (igrsup.gov.in) — checked 4 October 2026 (rates as read 2026-09-30).

How the circle rate changes the bill in Noida

Duty is charged on the higher of your agreement value and the circle rate igrsup.gov.in publishes for that sector — not on whatever price you negotiated. Noida’s circle rates run in wide, sector-specific bands, with premium sectors valued well above the outlying residential sectors and Greater Noida running on its own, lower schedule. We are not publishing the specific per-sqmt figures here: igrsup.gov.in’s Market Value schedule returned an error page when checked on 2026-09-03, the same fault the department’s portal showed on 2026-08-28, so no figure from that endpoint has a reliable checked date behind it right now.

Illustration only, not a quote for any specific flat, using the 7% inside-a-development-area rate: if a buyer agrees a price of ₹75,00,000 for a flat in a premium Noida sector, but the sector’s circle-rate valuation for that same flat works out to ₹85,00,000, duty and registration are charged on ₹85,00,000 — the higher figure — not on the ₹75,00,000 agreed price. At the 8% all-in rate a man pays, that is ₹6,80,000 rather than ₹6,00,000, an ₹80,000 gap the agreement price alone would miss (for a woman, 7% all-in: ₹5,95,000 rather than ₹5,25,000).

Check the circle rate for the exact sector — not a citywide average — at igrsup.gov.in before you budget, since the range across Noida’s own sectors is wide enough that “Noida” alone tells you very little.

What the duty is actually charged on

This is the single most common surprise at the registrar’s office. Stamp duty in Uttar Pradesh is not charged on what you agreed to pay — it is charged on the higher of the agreement value and the circle rate (also called the ready reckoner rate), the minimum valuation the state government publishes for each locality and revises annually.

If you negotiate a price below the circle rate for your area, you still pay duty on the circle rate. In a falling market that gap can be substantial, and it is the reason a quote based purely on the sale price comes in short. Check the circle rate for the exact locality — not the city average — before you budget.

Registration charges are separate

Stamp duty and registration are two different payments and people routinely budget only for the first. In Uttar Pradesh the stamp duty is 7% inside a notified development area (5% outside one) and the registration charge is a further 1% on the same valuation.

Neither is included in your home loan sanction. Lenders fund a percentage of the property value and these costs sit outside it, so they come out of the same savings as your down payment — the most common reason a buyer is short at closing.

What this estimate does not cover

• GST on under-construction property. Ready properties and resale carry no GST; under-construction does, and it is charged separately from stamp duty. See the GST on property calculator.
• Legal and documentation fees. Drafting, title verification and the registrar’s facilitation charges.
• Society transfer and NOC charges on a resale flat, set by the housing society rather than the state.
• TDS on the purchase. Buyers must deduct TDS where the consideration crosses the statutory threshold — see the TDS on property calculator.

How and when you pay

Stamp duty is paid before or at the time of registration, and registration has to happen within four months of the document being executed. Most states now use e-stamping through SHCIL or the state’s own portal rather than physical stamp paper.

Undervaluing the transaction to reduce duty is the risk worth naming: the registrar can refer the document for valuation, and a shortfall attracts the deficit plus penalty and interest. Since the duty is assessed on the circle rate anyway, an under-declared sale price usually saves nothing and creates exposure.

Rates shown are the headline residential rates for Uttar Pradesh and are a planning estimate. States revise circle rates annually and run periodic concessions, and municipal cess can apply on top in some cities. Confirm the current figure with the sub-registrar’s office or the state revenue portal before you transfer funds — and treat this as a starting point for a conversation with your lawyer, not as tax advice.

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