Stamp duty in Rajasthan 2024: Online payment, documents required, penalty

An important aspect of a property transaction in Rajasthan is the stamp duty and registration charges. It is the tax levied by the Rajasthan government when there is a transaction. It is calculated as a percentage of the property’s value.  Once you have paid the stamp duty and are proceeding with the property transaction, it is mandatory for you to register the property and get it included in the legal records of the government. In this article we are going to look at stamp duty and registration charges in Rajasthan in 2024 and how it adds up to the total cost that a buyer has to pay to own a property.

The Department of Registration and Stamps is responsible for registering various transactions in Rajasthan. The property transactions remain one of the high-token transactions, apart from 33 other deeds and related transactions such as Godnama, vibhajan patra, loan agreements, power of attorney, etc.

See also: All you need to know about Rajasthan bhu naksha

What is stamp duty Rajasthan 2024?

Stamp duty Rajasthan is the amount that has to be paid by the buyer when he enters into a property transaction in Rajasthan. The Rajasthan Stamps Act of 1908 controls the stamp duty in Rajasthan.  The stamp duty in Rajasthan depends on the circle rate in the state. The stamp duty Rajasthan comes under the purview of E-Panjiyan, the registration and stamps department in Rajasthan. As per Section 10 of the Rajasthan Stamps Act, stamp duty in Rajasthan can be paid using adhesive stamps, impressed stamps and franking machine.

See also: What is a title deed?

Stamp duty in Rajasthan 

Gender	Stamp duty	Registration charges	Total registry charges
Men	6% + 20% (of 6%) labour cess	1%	8.2%
Women	5% + 20% (of 5%) labour cess	1%	7%

See also: All about DLC rate Rajasthan

Stamp duty in Rajasthan for affordable housing units

• The Rajasthan government charges 0.5% of the consideration value for lease or sale deed of projects executed under the Pradhan Mantri Awas Yojana (PMAY) or the chief minister’s Awas Yojana.
• The Rajasthan stamp duty for low income housing will be 1% of the consideration value.
• The Rajasthan stamp duty on revalidated lease deeds has been revised. Post revalidation, the government will charge 120% of the stamp duty on original lease deed.
• The lease deeds executed by the state government or a public body will attract stamp duty that is as per rates under the Article 33 of the Rajasthan Stamp Act.

Factors on which stamp duty Rajasthan is based on

• Gender: Stamp duty Rajasthan differs based on the gender. Men in Rajasthan have to pay more stamp duty for the same property as compared to women.
• Age of the buyer:  Age plays an important role in determining stamp duty. Senior citizens get a rebate on stamp duty.
• Age of the property: A new property may command more stamp duty as compared to an old property.
• Usage of property: Usage of property- residential, commercial or industrial plays an important role in calculating stamp duty of the property.
• Location of the property:  A property located near central area will command more stamp duty as compared to a property located in the periphery.

Stamp duty in Rajasthan for various transactions

Document	Stamp duty applicable	Stamp duty after rebate	Surcharge payable	Registration
Agreement to sale without possession	3% of the total consideration	0.5% of the consideration	Yes	Optional
Agreement to sale with possession (male)	6% of the market value of the property	6%	Yes	Compulsory
Agreement to sale with possession (female)	6% of the market value	5%	Yes	Compulsory
Agreement to sale with possession (female SC/ST/BPL)	6% of the market value of the property	4%	Yes	Compulsory
Agreement to sale with possession (disabled)	6% of the market value of the property	5%	Yes	Compulsory
Agreement to sale executed between the developer and purchaser under Chief Minister Jan Aawas Yojna-2015 for sale of residential unit	3% of the total consideration	0.5% of the consideration	Yes	Optional
Certificate of sale	6% of the total consideration or market value of the property, whichever is higher	6%	Yes	Optional
Certificate of sale (Female SC/ST/BPL)	6% of the total consideration or market value of the property, whichever is higher	4%	Yes	Optional
Certificate of sale (Female other than SC/ST/BPL)	6% of the total consideration or market value of the property, whichever is higher	5%	Yes	Optional
Certificate of sale (disabled 40% or above)	6% of the total consideration or market value of the property, whichever is higher	5%	Yes	Optional
Gift in favour of father, mother, son, brother, sister, daughter-in-law, husband, son’s son, daughter’s son, son’s daughter, daughter’s daughter	6% of the market value	2.5% of the market value	Yes	Compulsory
Gift in favour of daughter	6% of the market value	1% or Rs 1 lakh, whichever is less	Yes	Compulsory
Gift in favour of wife, if executed up to March 31, 2022	6% of the market value	0	Yes	Compulsory
Gift in favour of wife, if executed after March 31, 2022	6% of the market value	1% or Rs 1 lakh, whichever is less	Yes	Compulsory
Gift in favour of widow by her deceased husband’s mother, father, brother, or sister	6% of the market value	0	Yes	Compulsory
Gift in favour of widow by her own mother, father, brother, sister, son or daughter	6% of the market value	0	Yes	Compulsory
Gift deed stamp duty in Rajasthan regarding residential flat or house executed by any person private, in favour of the wife of the martyr, if the wife of the martyr is not alive, then in favour of either minor daughter or minor son and if the martyr was unmarried, then in favour of either father or mother.	6% of the market value	0	Yes	Compulsory
Order of land use change under the Rajasthan Urban Areas (change of land use) Rules, 2010 or any other relevant rules	6% of the market value	6% of the amount of charge of land use change, minimum Rs 500	Yes	Compulsory
Partition (non-ancestral)	6% of the market value	3% of market value	Yes	Compulsory
Partition (ancestral property)	6% of the market value of the separated share or shares	0	Yes	Compulsory
Partition deed of ancestral agricultural land	6% of the market value	0	Yes	Compulsory

* Note: The above mentioned stamp duty is levied in the state since July 14, 2020. 

Stamp duty for power of attorney in Rajasthan

Condition	Stamp duty applicable after rebate
When given for consideration and authorising the attorney to sell any immovable property	6%
When given for consideration and authorising the attorney to sell any immovable property (Female SC/ST/BPL)	4%
When given for consideration and authorising the attorney to sell any immovable property (Female other than SC/ST/BPL)	5%
When given for consideration and authorising the attorney to sell any immovable property (In case of disability of 40% and above)	5%
When power of attorney is given without consideration to sell immovable property to – the father, mother, brother, sister, wife, husband, son, daughter, grandson or grand daughter of the executant	Rs 2,000

Power of attorney is a document that allows a third person to execute the transaction and other issues on behalf of the owner.  These are the stamp duty charges for a power of attorney (POA) or adhikar patra or mukhtar nama in Rajasthan.

See also: All about laws of property registration in India

Stamp duty for lease deed in Rajasthan

Condition	Stamp duty charges
Lease deed below 1 year	0.02% of the market value of the property
Lease deed of 1 year to 5 years	0.1% of the market value of the property
Lease deed exceeding 5 years and up to 10 years	0.5% of the market value of the property
Lease deed exceeding 10 years and up to 15 years	1% of the market value of the property
Lease deed exceeding 15 years and up to 20 years	2% of the market value of the property
Lease deed exceeding 20 years and up to 30 years	4% of the market value of the property
Lease deed exceeding 30 years and perpetual	6% (after rebate)
Lease deed exceeding 30 years and perpetual (Female other than SC/ST/BPL)	5% (after rebate)
Lease deed exceeding 30 years and perpetual (Female SC/ST/BPL)	3% (after rebate)
Lease deed exceeding 30 years and perpetual (In case of disability of 40% and above)	5% (after rebate)

See also: Circle rate in Delhi

Stamp duty payment in Rajasthan: Online payment

• To pay the stamp duty in Rajasthan online, visit https://epanjiyan.rajasthan.gov.in/
• Pay the stamp duty charges using payment gateway of the bank.
• One can also pay stamp duty by using the net banking facility offered by bank.

Also read: Meaning, importance and how to calculate the Ready Reckoner Rate

Stamp duty payment in Rajasthan: Offline payment

• You can pay stamp duty and registration charges by going to the sub-registrar’s office.
• Ensure that you take along with you all documents so that the payment can be successfully made.

Stamp duty in Rajasthan: Documents required

• Deed of exchange
• Partition deed
• Transfer instruments
• Reconveyance of mortgaged property
• Gift deed
• License agreement
• Tenancy agreement
• Lease deeds
• Power of attorney

See also: All you need to know about RERA Rajasthan

Calculation of property value including stamp duty to be paid in Rajasthan

If Ram buys a property worth for Rs 50 lakh in Jaipur, Rajasthan, the calculation of the total property value that he has to finally pay including stamp duty and registration charges is as follows.

Property value: Rs 50 lakh

Stamp duty: Rs 3.6 lakh ( 7.2% of Rs 50 lakh)

Registration charges: Rs 50,000  (1% of 50 lakh)

Total amount of the property: Rs 54,10,000.

What is the property registration charges to be paid in Rajasthan? 

• The registration charges for both men and women is 1% of the property value. So, if the value of the property is Rs 1 crore, then the registration charges to be paid is Rs 1 lakh.
• This is a one-time payment that has to be done.
• This registration charges is applicable on all types of properties- residential, commercial and industrial.
• This payment has to be done to ensure legal ownership of the property.

See also: All about franking charges

Stamp duty in Rajasthan: Penalty

• One has to pay stamp duty in Rajasthan within 30 days of the property transaction. In case there is a delay in the payment of stamp duty of your property in Rajasthan, you’ll have to pay a penalty of 2% monthly.
• If a person doesn’t pay stamp duty in Rajasthan, then he has to pay around 8-20% of stamp duty as penalty and also may face imprisonment.

Stamp duty in Rajasthan: Contact details

 2nd Floor, Kar Bhawan, Todarmal Marg, Ajmer, Rajasthan 305001

 Phone: 0145 262 7590

 

Rajasthan Stamp Duty: Latest news

February 2024

100% waiver on interest, penalty on stamp duty till July 31, 2024 

As part of the state Budget presented for FY24-25, the Rajasthan Government has extended the 100% waiver on interest and penalty of stamp duty till July 31, 2024.  This waiver is to encourage property owners who have not yet paid the stamp duty to make the payment. The government is also encouraging people to pay the stamp duty using e-Gras/ RajStamp mechanisms online easily. The state government has many more plans in the pipeline associated with stamp duty in Rajasthan.

Housing.com POV

Payment of stamp duty and registration charges is essential for a property transaction.  These one time charges are mandatory as they give your property an entry into the government legal records. You may use the online or the offline method to pay stamp duty. However, note that you do not skip payment as non-payment attracts penalty and also harsh punishment.

The stamp duty in Rajasthan for male is 6%, while for women it is 5%. This is one of the reasons why for a couple it may actually be a good idea to buy a property in the wife’s name in Rajasthan. For instance, suppose Vimesh is buying a property worth Rs 10 lakh, the stamp duty on real estate comes to Rs 60,000. In the case of a woman buyer, she would have to pay Rs 50,000 only. The difference becomes higher in case of properties priced higher.

FAQs

When was stamp duty in Rajasthan revised ?

Stamp duty in Rajasthan were last revised in June-July 2020.

Where can I find the stamp vendor license form?

You can easily find the stamp vendor license form on the official website of the Registration and Stamps Department, government of Rajasthan.

Where can I lodge grievances about the stamps department?

You can visit http://sampark.rajasthan.gov.in/ and lodge your complaint and check its status too. You can also call the toll free number 181. For any other information, write to [email protected] or [email protected]

How many times do you have to pay stamp duty and registration charges in Rajasthan for a property?

Stamp duty and registration charges in Rajasthan is a one-time charge.

What are the type of properties on which stamp duty is applicable?

Stamp duty Rajasthan is applicable on residential, commercial and industrial properties.

 

Got any questions or point of view on our article? We would love to hear from you.Write to our Editor-in-Chief Jhumur Ghosh at [email protected]