Stamp duty and registration fee in Agra in 2024

Property purchases in Agra are lucrative for a variety of reasons. Apart from the fact that this city in Uttar Pradesh attracts a large number of tourists every year being the seat of the world-famous Taj Mahal, it also lies close to national capital Delhi. The demand for property in Agra is high and rates have showed appreciation in the past half-a-decade in the wake of various infrastructure projects such as the Agra-Lucknow Highway, the Noida-Agra Highway, the Agra Metro rail project, the Jewar Airport, etc. Those looking to buy property in Agra should also have an understanding of taxes—  stamp duty and registration fee — that they must pay to register property here.

What is stamp duty?

For the uninitiated, the stamp duty is a state-determined tax that a home buyer should pay, in order to get the property title converted in his favour. Stamp duty charges vary from state to state since land is a state subject under the Indian Constitution and states have the authority to make rules in this regard.

 

 

Stamp duty on property in Agra 2024

Owner	Stamp duty as percentage of the property value	Registration charge as percentage of the property value	Stamp duty and registration charge in rupees on a property worth Rs 10 lakh
Man	7%	1%	Rs 70,000 + Rs 10,000
Woman	6%*	1%	Rs 50,000* + Rs 10,000
Man + woman	6.5%	1%	Rs 65,000 + Rs 10,000
Man + Man	7%	1%	Rs 70,000 + Rs 10,000
Woman + woman	6%	1%	Rs 50,000* + Rs 10,000

Source: IGRS UP

* Note: Women are offered a 1% reduction in stamp duty charges in UP. But, this rebate is applicable only up to Rs 10 lakh out of the total value of the transaction.

Stamp duty for women in Agra in 2024

A woman home buyer in Agra enjoys a flat rebate of Rs 10,000 on the entire stamp duty liability, if the cost of the property she is buying is Rs 10 lakh or less. If two women have bought this property jointly, each owner can claim the rebate, not exceeding Rs 20,000. If the share of the two members in the purchase is different and not 50:50, the rebate also changes, proportionate to the individual share.

 

Stamp duty for women in Agra 2024 for property of up to Rs 10 lakh 

Owner	Stamp duty	Registration fee
Woman	6%	1%
Woman + woman	6%	1%

 

Stamp duty for women in Agra for property worth above Rs 10 lakh

Owner	Stamp duty	Registration fee
Woman	7%	1%
Woman + woman	7%	1%

Registration fee in Agra in 2024

Men and women both have to pay 1% registration charge in Agra, over and above the stamp duty for property registration in Agra.

 

Stamp duty on other deeds in Agra in 2024

Documents to be registered	Stamp duty in Rs
Gift deed	*5% of the property value **Rs 5,000 in case of gifting in family members
Will	Rs 200
Exchange deed	3%
Lease deed	Rs 200
Agreement	Rs 10
Adoption deed	Rs 100
Divorce	Rs 50
Bond	Rs 200
Affidavit	Rs 10
Notary	Rs 10
Special power of attorney	Rs 100
General power of attorney	Rs 10 to Rs 100

See also: All about gift deed stamp duty

Stamp duty on property gifting within a family in Agra in 2024

In Agra, property transfers among blood relatives attract a standard stamp duty of Rs 5,000 after the UP State Assembly passed the Indian Stamp (Uttar Pradesh Amendment) Bill-2024 on February 9, 2024. An additional processing Rs 1,000 have to be paid as the processing free along with the Rs 5,000 stamp duty.

See also: Stamp duty and registration charges in 20 Tier-2 cities

Stamp duty calculation in Agra

Consider a property costing Rs 10 lakh

Example 1: Single male owner

Stamp duty = Rs 70,000 (10,00,000 x 7%)

Registration charges = Rs 10,000

Total = Rs 80,000

 

Example 2: Single woman ownership

Stamp duty = Rs 70,000 (10,00,000 x 7%)

Rebate = Rs 10,000

Registration charges = Rs 10,000

Total = Rs 70,000

 

Example 3: Joint ownership between man and woman

Stamp duty = Rs 70,000 (10,00,000 x 7%)

Rebate = Rs 10,000

Registration charges = Rs 10,000

Total = Rs 70,000

 

Example 4: Joint ownership between two women

Stamp duty = Rs 70,000 (10,00,000 x 7%)

Rebate = Rs 20,000

Registration charges = Rs 10,000

Total = Rs 60,000

See also: All about IGRS Uttar Pradesh

Documents required for property registration in Agra

1. Agreement to sale
2. Sale deed
3. Encumbrance certificate
4. Property tax receipts
5. No-objection certificate
6. Power of Attorney, if applicable
7. Stamp duty and registration fees payment proof
8. Occupancy certificate for new buildings
9. Completion certificate for under-construction buildings
10. TDS deduction certificate (applicable on properties worth over Rs 50 lakh))
11. PAN Card of buyer
12. PAN Card of seller
13. Aadhaar card of seller
14. Aadhaar card of buyer
15. Passport size photos of buyer and seller
16. ID proof of buyer
17. ID proof of seller
18. ID proof of witnesses
19. Address proof of buyer
20. Address proof of seller
21. Address proof of witnesses

How to register property online in Agra ?

After you have prepared the conveyance deed which could be in the form of a sale deed, a gift deed or a transfer deed, visit the official website of the Stamps and Registration Department of the Uttar Pradesh government, igrsup.gov.in.

 

 

On the homepage, you have to click on the button ‘आवेदन करे’ towards the left side, on top. Now, you have to register as a user on the website, using details such as your district, tehsil, mobile number, etc.

 

 

Once you are a registered user on the igrsup.gov.in site, you can upload all the documents, after entering the property’s details and the personal details of the buyer, the seller and the two witnesses. Once you submit your application, an application number will be generated. Once this process is complete, click on the ‘appointment of property registration’ tab to fix an appointment with the sub-registrar.

On the appointment date, visit the sub-registrar’s office (SRO) along with the seller and two witnesses and submit the physical copies of the documents for registration along with the proof of stamp duty payment. After verification, your property will be registered and the documents will be provided to you.

 

Offline methods to pay stamp duty in Agra

To pay stamp duty and registration fees offline in Agra, homebuyers can either visit the sub-registrar office of the area or an authorised bank to make the payment through franking. When visiting the Sub-Registrar Office (SRO), the property value is assessed, and the applicable stamp duty is determined. Subsequently, non-judicial stamp paper of the required value can be obtained from authorised stamp vendors based on this assessment.

Another offline method involves payment at an authorized bank through franking. Using franking, authorised banks stamp the document or affix a denomination as proof of paid stamp duty. This process can be completed by paying the stamp duty amount in cash or through a demand draft at the bank associated with the SRO. The use of a franking machine by banks and authoriced agents facilitates the affixing of the necessary documentation.

Conclusion

Stamp duty payments are a legal necessity which every homebuyer must bear.  Factoring this additional cost of property purchase is a must at the planning stage itself because these charges significantly increase the cost of property acquisition. Also note that bank don’t factor in stamp duty and registration fee as part of property valuation. This means you will have to arrange this additional cost from your own pocket.  However, money paid as stamp duty and registration fee can help you get income tax deduction under Section 80C of the Income tax Act. This relief is offered within the Rs 1.50 lakh annual deduction limit under the section.

FAQs

What is the stamp duty rate in Agra?

Property buyers in Agra have to pay 7% as stamp duty, while a flat concession of Rs 10,000 is available for women buyers.

What is the registration charge in Agra?

Property registration charges in Agra are 1%, for men and women.

Under what Section of what law is stamp duty applicable?

Stamp duty is paid under Section 3 of the Indian Stamp Duty Act, 1899.

Who collects stamp duty?

Though regulated by a Central Act – The Indian Stamp Duty Act, 1899 – stamp duty charges are collected by states, and these form a crucial part of their revenue collections.

Can stamp duty be paid in installments?

No, stamp duty is a one-time charge.

What happens if I fail to pay stamp duty?

If you fail to pay stamp duty, you have to pay the outstanding amount along with a penalty of 2% of the outstanding amount per month. The penalty could go to as high as 200% of the original liability.

Are property registration papers proof of ownership?

No, property registration documents are not counted as legal proof. They only prove that you paid a fee.