Government Services · India · Stamp Duty & Registration

Stamp Duty Calculator: How Stamp Duty Is Computed (2026)

Updated for 2026 · Claw Editorial

Stamp duty is a tax you pay to the state government when you sign certain documents, most commonly a sale deed, a gift deed, a lease, a mortgage or a development agreement. A stamp duty calculator does one job: it tells you how much duty and registration fee a particular document will cost in a particular state. To use one well you need to know how the figure is built. The key idea is that duty is charged in one of two ways. Some documents carry ad valorem duty, which is a percentage of the value involved, so the duty rises as the value rises. Other documents carry a fixed duty, a flat rupee amount that does not change with value. Which method applies, and at what rate, is set by each state, so the same deed can cost very different amounts in two states. This page explains how the computation works, what value the percentage is applied to, why state rates differ, how online calculators reach a number, and what to do if the registering authority says your document is under-valued. Last verified October 2026.

01What stamp duty is and who sets it

Stamp duty is a tax on a document, not on a transaction. You pay it to make a written instrument legally stamped so that it can be registered and used as evidence in court. The central law is the Indian Stamp Act 1899, but stamp duty is a State subject, so every state has its own Stamp Act or its own amendments and its own rate table (called the Schedule).

Two charges usually travel together but are not the same thing:

• Stamp duty: the tax on the instrument, computed from the state Schedule.
• Registration fee: a separate fee under the Registration Act 1908 for recording the document at the Sub Registrar office. It is often a percentage of value with a cap, and it varies by state too.

A good calculator shows both lines separately, because people often quote only the duty and forget the registration fee.

02Ad valorem duty vs fixed duty

This is the heart of the computation. Each entry in a state Schedule tells you one of two things.

• Ad valorem duty means "according to value". The duty is a percentage of the value of the deal. A sale deed, a gift deed, a conveyance, a lease for a long term and a mortgage usually carry ad valorem duty. If the rate is a percentage of the property value, then a higher value means a higher duty in direct proportion.
• Fixed duty is a flat amount that does not move with value. Many ordinary agreements, affidavits, powers of attorney, indemnity bonds and the like carry a fixed duty of a small rupee amount set by the state.

So the first question a calculator answers is: which Schedule entry does my document fall under, and is that entry ad valorem or fixed. The second question, for ad valorem entries, is: what rate, and applied to what value.

Rates vary by state, so this page deliberately does not print a single number. Always read the current Schedule for your state before you rely on a figure.

03What value the duty is charged on

For an ad valorem document the percentage is applied to a value, and for property that value is not simply the price you paid. The state fixes a minimum value for property called the guideline value, known in different states as the circle rate, the ready reckoner rate, the guidance value or the collector rate.

The rule of thumb across states is this:

In short, the duty is charged on the higher of the consideration or the government guideline value. This is why a property can attract duty on a figure above the price in the deed, and why under-pricing a deed does not reduce the duty below the circle rate. A calculator first finds the guideline value for the plot or flat from the state table, compares it to the price, and applies the rate to whichever is higher.

Some states give concessions that change the computation, for example a lower rate when the buyer is a woman, or a rebate in certain areas. These concessions differ by state, so treat them as state-specific and confirm them.

04Why rates vary by state and document

Because stamp duty is a State subject, two things change from state to state:

• The rate. The ad valorem percentage on a sale deed is set by each state and revised in state budgets. A fixed duty on an agreement is also a state figure.
• The guideline value. Circle rates and ready reckoner rates are published and revised by the state, often every year, and differ street by street.

The type of document matters as much as the state. The same two parties can sign a sale deed, a lease, a gift or a family settlement over the same property and pay very different duty on each, because each document is a different Schedule entry. A lease, for example, is often charged by reference to the rent and the term, not the capital value. A gift to a close relative may carry a concession in some states. This is why a calculator asks you to pick the document type first, then the state, then the value.

05How an online stamp duty calculator works

Most state registration departments host an official calculator, and private portals host their own. Under the hood they all follow the same steps:

• 1. Pick the document type. Sale, gift, lease, mortgage, agreement, power of attorney and so on. This decides which Schedule entry and whether duty is ad valorem or fixed.
• 2. Pick the location. State, and often the district, taluka, village or ward, so the tool can look up the guideline value.
• 3. Enter the value. The consideration (price) and the area, or the rent and term for a lease.
• 4. The tool compares. It takes the higher of your price and the guideline value.
• 5. It applies the rate. The ad valorem percentage or the fixed amount from the current Schedule, plus any concession you qualify for.
• 6. It adds the registration fee. A separate line under the Registration Act, often a percentage with a cap.

The official state calculator is the one to trust for the final number, because it reads the live guideline value and the current rate. Treat a private calculator as an estimate.

For how duty specifically applies to plain agreements, see stamp duty on agreements, and for what a document is worth in evidence if it was not stamped enough, see an insufficiently stamped document.

06Paying the duty: e-stamp, franking and stamp paper

Once you know the amount, you pay it in one of the ways the state allows:

• e-Stamp certificate through the Stock Holding Corporation (SHCIL) e-stamping system, used in many states. You generate a stamp certificate for the exact duty and attach it to the deed.
• Franking at an authorised bank or agent, which prints a duty stamp on the document.
• Online payment (GRAS / e-GRAS or the state portal) where the state treasury accepts the duty and issues a challan.
• Physical stamp paper, still used for smaller fixed-duty documents in some states.

Which methods are live, and the exact portal, depend on the state.

After payment, a registrable document (like a sale deed) must be presented at the Sub Registrar office for registration within the time the Registration Act allows.

07Under-valuation and short payment

The most common dispute is under-valuation. If the registering officer believes the property has been shown below its true market value, or below the guideline value, the officer can refuse to register until the shortfall is paid, or can register and refer the document to the Collector of Stamps for a valuation inquiry.

Two problems follow from short payment:

• A demand. The Collector can assess the correct value, demand the balance duty, and add a penalty on the shortfall.
• Evidence trouble. A document that is not stamped or is under-stamped can be refused as evidence in court until the duty and penalty are paid, which can stall a later case.

If you disagree with the valuation, there is a path: you can reply to the notice, ask for the basis of the valuation, and appeal the Collector order to the higher authority the state Stamp Act names, and onward to the civil or revenue court or the High Court where a legal right is in issue. The exact appeal authority and time limit are state-specific, so check your state Act.

08If it becomes a dispute: the route and tracking

A stamp duty problem usually starts as paperwork and can become a contest. An under-valuation notice, a demand for balance duty and penalty, a refusal to register, or a later fight over whether a document is admissible because it was under-stamped, all travel the same way: first back to the registering authority or the Collector of Stamps, then, if the order stands, on appeal to the authority the state Stamp Act names, and from there into a civil or revenue court, or the High Court by writ where the state has denied a legal right.

Claw is an all-in-one legaltech platform for Indian advocates, law firms, and corporate legal teams, combining AI-based case search, an AI legal assistant (Legal GPT), case management, and compliance automation across all Indian courts and tribunals.

If your stamp or valuation issue turns into an appeal or a court matter, you can create a FREE Claw account to track the matter across the forum that hears it. Claw covers 9,102 courts, benches and forums in India, so whether the dispute sits before a revenue authority, a district court or a High Court, there is a real home to follow the orders and the next dates. Judgment search spans 30 crore+ judgments, with Supreme Court decisions from 1950 and High Court decisions from 1990, and results return in under 5 seconds, which helps you or your lawyer see how similar valuation and stamping disputes were decided. Claw does not train its AI models on your documents. This is general information and not legal advice, and a live dispute still needs a lawyer for the arguments.

To see what is already on record in a forum, you can run a case search across Indian courts by party name. For the strict time limit on filing an appeal, see the limitation period for filing an appeal.

09Sources and further reading

• A state registration department calculator (example, Maharashtra IGR): igrmaharashtra.gov.in. Use your own state department site for your state.
• SHCIL e-stamping: shcilestamp.com
• eCourts (case status): ecourts.gov.in
• Claw: clawlaw.in

This page is general information for readers in India, not legal advice. Stamp duty is a State subject, so rates, guideline values and portals differ by state and change at state budget time. Always confirm the current figure on your own state department site before you pay.

10Frequently asked questions