Purchase of any property worth Rs 100 require mandatory registration under the Registration Act of 1905. States are then empowered to impose taxes in the form of stamp duty and registration fee on such registrations. Put together, these two taxes significantly increase the cost of property ownership in India.
Considering stamp duty and registry fee are taxes that hike the cost of property purchase in India, this guide will help you understand how much money you would require to pay these taxes at the time of property registry in northern Indian state of Himachal Pradesh.
What is stamp duty?
Property buyers in India must pay a stamp duty to their state’s revenue department at the time of registration. The stamp duty is paid to procure non-judicial stamp papers issued by the state government. All rules and regulations related to stamp papers and stamp duty are elaborated in the Indian Stamps Act.
What is registration fee?
Registration charge is the fee buyers must pay to the authorities to avail of the property registration services. All rules and regulations related to registration are elaborated in the Registration Act, 1905.
Stamp duty in Shimla/Himachal Pradesh in 2024
| Buyer | Stamp duty | Registry fee |
| Male | 6% | 6% for properties worth Rs 50 lakh
8% for properties more than Rs 50 lakh |
| Female | 4% | 4% for properties worth Rs 80 lakh
8% for properties more than Rs 80 lakh |
| Joint
Male + female Male + male Female + female |
5% | 6% for properties worth Rs 50 lakh
8% for properties more than Rs 50 lakh |
Stamp duty for women in Himachal Pradesh in 2024
| Buyer | Stamp duty | Registration fee |
| Female | 5% | 2% with maximum of Rs 25,000 |
| Female | 5% | 2% with maximum of Rs 25,000 |
Registration fee on property purchase in Himachal Pradesh in 2024
| Buyer | Registration fee |
| Male | 2% with maximum of Rs 25,000 lakh |
| Female | 2% with maximum of Rs 25,000 |
| Joint | 2% with maximum of Rs 25,000 |
Irrespective of under whose name the property is being registered, the buyer has to pay 2% of the property value as the registration charges in Himachal Pradesh. However, the upper limit on property registration charge is capped at Rs 25,000. The property registration charges are the same in all other cities of Himachal Pradesh, as well.
Also read: Stamp duty in key tier-2 cities in India
Stamp duty on other important documents in Himachal Pradesh 2024
| Document | Stamp duty |
| Gift | 5% |
| Conveyance | 5% |
| Lease | Rs 200 |
| Will | Rs 200 |
| General power of attorney | Rs 100-200 |
| Special power of attorney | Rs 100 |
| Agreement | Rs 50 |
| Affidavit | Rs 10 |
Stamp duty calculation in Himachal Pradesh in 2024
The stamp duty will first have to be paid to get an e-Stamp certificate and then, one has to book an appointment to register the property. Before you pay the stamp duty, you can calculate the amount to be paid using the online calculator of the Himachal Pradesh Revenue Department website, http://admis.hp.nic.in/circlerate.
From the drop-down menu of the page, select the deed type for registration and key in details including district, village, area type, financial year, tehsil, patwari circle and kanoongo circle. Now, enter the captcha code as provided and click on the ‘Proceed’ button.
You will now be redirected to a new page, where you have to select the category type, from I, II and III. After you key in the details of the area, the market value of the property would reflect on the page. Now, enter the percentage of female share, if any. On the basis of the share details, the stamp duty will be calculated.
See also: What is the work of patwari
How to calculate stamp duty in Himachal Pradesh?
Property registry in the name of a woman
Suppose Shikha Sharma is buying a property in Shimla in 2024. Here is how much money she would pay as stamp duty and registry fee to the Himachal Pradesh government for property worth Rs 50 lakh:
Property worth: Rs 50 lakh
Stamp duty applicable: 5% of Rs 50 lakh= Rs 2.5 lakh
Registration fee applicable: 2% of Rs 50 lakh= Rs 1 lakh
Total outgo: Rs 3.5 lakh
Property registry in the name of man
Now, suppose Mohit Rana is buying a property in Shimla in 2024. Here is how much money he would pay as stamp duty and registry fee to the Himachal Pradesh government for property worth Rs 50 lakh:
Stamp duty applicable: 5% of Rs 50 lakh= Rs 2.5 lakh
Registration fee applicable: 2% of Rs 50 lakh= Rs 1 lakh
Total outgo: Rs 3.5 lakh
Property registry in the name of man and woman
Now, Shikha Sharma and Mohit and both buying a joint property in Shimla in 2024. Here is how much money they would pay as stamp duty and registry fee to the Himachal Pradesh government for property worth Rs 50 lakh:
Stamp duty applicable: 5% of Rs 50 lakh= Rs 2.5 lakh
Registration fee applicable: 2% of Rs 50 lakh= Rs 1 lakh
Total outgo: Rs 3.5 lakh
How to pay stamp duty in Himachal Pradesh?
Stamp duty in Shimla can be paid through various methods, including physical stamp papers, e-stamp paper, franking, notary stamp, revenue stamps and agreement stamps.
Process to pay stamp duty online
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.
Note: Citizens have to bear the actual bank and payment gateway charges.
How to pay stamp duty offline in Himachal Pradesh?
Homebuyers can pay stamp duty offline by purchasing stamp paper of the required value from a licensed stamp vendor if the value of stamps does not exceed Rs 50,000. They can also approach authorised banks in India to pay stamp duty by way of franking. This acts as a proof that the stamp duty for the transaction has been paid.
Documents for property registration in Himachal Pradesh
- Agreement to sale
- Sale deed
- Encumbrance certificate
- Property tax receipts
- No-objection certificate
- Power of Attorney, if applicable
- Stamp duty and registration fees payment proof
- Occupancy certificate for new buildings
- Completion certificate for under-construction buildings
- TDS deduction certificate (applicable on properties worth over Rs 50 lakh))
- PAN Card of buyer
- PAN Card of seller
- Aadhaar card of seller
- Aadhaar card of buyer
- Passport size photos of buyer and seller
- ID proof of buyer
- ID proof of seller
- ID proof of witnesses
- Address proof of buyer
- Address proof of seller
- Address proof of witnesses
- Nasal of Jamabandi
- Circle rate
- Agriculturist certificate or permission U/s 118 of HPTRA, whichever is applicable
- Affidavit/Self Declaration of seller and buyer regarding distance of land from road
- Valuation of built up structure from registered valuator in case saleincludes built up area.
- Copy of approved map if built up area is within municipal limits
- Copy of Tatima (If Tatima registry)
Himachal Pradesh Stamp Act 1899
The stamp duty and property registration fees collected are a crucial revenue source for the state government of Himachal Pradesh. The stamp duty and registration charges in Himachal Pradesh are governed by the Himachal Pradesh Stamp Act 1899. The Indian Stamps Act of 1899 governed Himachal Pradesh Stamp and registration procedures. However, following several amendments, the latest version of the act serves the purpose well.
Stamp duty in Himachal Pradesh on companies and mergers
The Himachal Pradesh government has passed a bill that is expected to change how companies are taxed. The bill will charge an 8% stamp duty on the merging of companies or the separation of partners of companies. It will also levy a 6% stamp duty on the lease amount on the auction of mining leases.
Earlier, when two industrial companies merged, the state government did not receive any revenue from it. To address this, the government plans to levy an 8% stamp duty on these companies to raise resources for the government. Further, the earlier 5% stamp duty charged on mining leases will be increased to 6%. The bill was passed by the Himachal Pradesh government.
Stamp duty and property registration in Himachal Pradesh: Contact information
Citizens can contact the customer service team for any queries regarding stamp duty and property registration in Himachal Pradesh.
Email address: dlr-hp@nic.in
Contact number: 91-177-2623678
Address: Directorate of Land Records, Block Number – 28, SDA Complex, Kasumpati, Shimla, Himachal Pradesh
FAQs
Is the stamp duty rate on property lower for women in Shimla?
Women pay only 4% as stamp duty charge on property registration, as against the 6% rate that male buyers pay.
What is the registration fee for conveyance deed in Himachal Pradesh?
Stamp duty on conveyance deed ranges between 4% and 6%.
How much stamp duty has to be paid for an agreement to sell in Shimla?
The buyer has to pay Rs 50 as stamp duty, for registration of the agreement to sell.
How can I check the stamp duty rates in Himachal Pradesh?
Stamp duty rates can be checked at the local sub-registrar office. You can alos check the rates on the official website of the Himachal Pradesh government.
Are stamp duty rates uniform across Himachal Pradesh?
No, stamp duty rates can vary based on the legal instrument. Rates are also different for men and women.
Can stamp duty be refunded in Himachal Pradesh?
Yes, stamp duty is refundable if the deed is cancelled.
Can stamp duty be paid online in Himachal Pradesh?
Yes. In Himachal Pradesh, online stamp duty can be paid.
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