Stamp duty, registration fee in Uttarakhand in 2024

States in India are empowered to impose taxes on property transactions. This is the leading sources of revenue generation for local governments in the country. This tax is primarily imposed in the form of stamp duty and registration fee.  The Registration Act, 1908, makes it mandatory for homebuyers to pay stamp duty at the time of property registration if the value of the transaction exceeds Rs 100, practically bringing every property sale under the ambit of this mandatory requirement.

Stamp duty in Uttarakhand in 2024

Depending on whose name the property is being registered in the hill city, the stamp duty liability varies.

Ownership type	Stamp duty as a percentage of registered property value	Registration charge as a percentage of registered property value
Men	5%	2%
Women	3.75%*	2%
Man + Woman	4.37%*	2%
Man + Man	5%	2%
Woman + Woman	3.75%*	2%

*The reduced stamp duty rate of 3.75% is applicable only on properties worth Rs 25 lakh. On properties worth more than that, the general stamp duty of 5% will be levied.

Source: Uttarakhand Department of Stamps and Registration

Stamp duty for women in Uttarakhand in 2024

Ownership type	Stamp duty as a percentage of registered property value	Registration charge as a percentage of registered property value
Women	3.75%*	2%
Man + Woman	4.37%*	2%
Woman + Woman	3.75%*	2%

Like most other Indian states, Uttarakhand also charges lower stamp duty if the property is registered in a woman’s name. Women buyers in Dehradun pay only 3.75% of the property value as stamp duty as against the 5% charge imposed on men. But, stamp duty will be 5% on properties worth more than Rs 25 lakh. Also, the registration charges are equal for men and women.

See also: Stamp Duty on property: What are its Rates & Charges?

 

Property registration charges in Uttarakhand in 2024

Ownership type	Registration charge as a percentage of registered property value
Men	2%
Women	2%
Man + Woman	2%
Man + Man	2%
Woman + Woman	2%

Unlike most states, where 1% of the value of the property is charged as the registration charge, the Uttarakhand government imposes a 2% levy. All property buyers in Dehradun, thus, irrespective of the gender of the person in whose name the asset is being registered, have to pay 2% of the property value as the registration charges.

Stamp duty on other documents in Uttarakhand 2024

Deed	Stamp duty	Registration fee
Power of attorney	Rs 50	Rs 100
Agreement	Rs 1,000	2%
Adoption	Rs 100	100
Exchange	5%	2%
Settlement	7%	2% capped at Rs 25,000
Partition	7%	2% capped at Rs 25,000
Will	None	2%
Gift deed to family members	1%	2%
Gift deed to others	5%	2%

Uttarakhand stamp duty and registration charge calculation example

Suppose that a female buyer, Rekha, bought a property worth Rs 50 lakhs in Dehradun. She will have to pay 3.75% of Rs 50 lakhs as the stamp duty and another 2% of the property value as registration charge.

Thus, Rekha’s total liability will be:

Stamp duty = Rs 1,87,500

Registration charge = Rs 1 lakh

Total outgo = Rs 2,87,500

Suppose that a male buyer, Milind, bought a property worth Rs 50 lakhs in Dehradun. He will have to pay 5% of Rs 50 lakhs as the stamp duty and another 2% of the property value as registration charge.

Thus, Milind’s total liability will be:

Stamp duty = Rs 2.50 lakh

Registration charge = Rs 1 lakh

Total outgo = Rs 3.50 lakh

How to calculate stamp duty and registration charges online?

Buyers in Uttarakhand can visit registration.uk.gov.in to calculate the stamp duty and registration charges online. On the home page, they have to click on the ‘E-valuation’ tab and provide personal and property-related details, to make the calculation.

 

 

Payment of stamp duty and registration charges in Uttarakhand

Stamp duty and registration charges in the state can be paid through three channels.

Offline payment

In this mode of stamp duty payment, the seller has to purchase stamp paper of the required value from a licensed stamp vendor for his sale instrument. The value of stamps should not exceed Rs 50,000.

Franking

Through franking, authorised banks in India stamp property purchase document or affix a denomination on it. This acts as a proof that the stamp duty for the transaction has been paid.

E-stamping

The centre has appointed the Stock Holding Corporation of India Limited (SHCIL) as the agency for e-stamps across the country. Buyers can visit the SHCIL portal, to pay stamp duty on their property purchase.

Step 1: New users of SHCIL can click on ‘Register Now’ to proceed.

Step 2: Fill in the required information. Choose a User ID, password, security question and fill in your bank account details.

Step 3: Upon confirmation through an activation link sent to your registered email address, you can use your user ID and password to access the services.

Step 4: Login to the online module by using your activated User ID and Password.

Step 5: Select the state from the drop-down menu. Then select ‘Nearest SHCIL Branch’ option and provide mandatory details like First Party Name, Second Party Name, Article No, Stamp Duty Paid By and Stamp Duty Amount, to generate an Online Reference Acknowledgement No. of any amount for payment through Net Banking/Debit Card/NEFT/RTGS/FT.

Step 6: Citizens are required to carry a print out of the Online Reference Acknowledgement No. and visit the nearest Stock Holding Branch to take a final print out of the e-stamp certificate.

FAQ

What is the stamp duty on property purchase in Dehradun?

The stamp duty rate in Dehradun varies from 3.75% to 5%, depending on the gender of the person/s in whose name the property is registered.

What is the property registration charge in Dehradun?

Property registration charge is a flat 2% of the value for all.

In the case of conveyance deed, who is liable to pay stamp duty?

The buyer is liable to pay stamp duty on conveyance deeds.

Who is liable to pay stamp duty on exchange deeds?

Both the parties involved in the exchange have to pay stamp duty in equal shares.

Who is liable to pay stamp duty on partition deeds?

In partition deeds, stamp duty is payable by the parties in proportion to their respective shares.

Who is liable to pay stamp duty on lease deeds?

The lessee is responsible to pay the stamp duty in case of a lease.

Who is liable to pay stamp duty on rent agreements?

The tenant is responsible to pay the stamp duty in case of rent agreements.