Stamp duty and property registration charges in UP in 2024

 Homebuyers in Uttar Pradesh (UP) must pay government-determined stamp duty and registration fee at the time of property registration in the state. This guide helps you know the applicable stamp duty and registration fee on property registry in UP in 2024.

Stamp duty, registration fee on property registry in UP in 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.

Note that buyers cannot register a property below the circle rates in any state. If the property is being registered below the government-determined circle rates, the buyer will still have to pay the amount applicable on the value as determined by calculating the circle rate.

 

Stamp duty on other deeds in UP 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 UP in 2024

February 10, 2024: In Uttar Pradesh, property transfers among blood relatives will attract a standard stamp duty of Rs 5,000 only after the State Assembly passed a Bill in this regard.

The Indian Stamp (Uttar Pradesh Amendment) Bill-2024— which has a provision that the transfer of a property between blood relatives can be done by paying a stamp duty of Rs 5,000 — was passed with the Uttar Pradesh Assembly on February 9.

An additional processing Rs 1,000 have to be paid as the processing free along with the Rs 5,000 stamp duty.

The Uttar Pradesh Cabinet, on June 15, 2022, decided to bring down the stamp duty and registration charges on property transfer with a family. In a meeting chaired by chief minister Yogi Adityanath, the UP cabinet brought down the overall stamp duty and registration charge for such property transaction to Rs 7,000 – this includes Rs 6,000 as stamp duty and Rs 1,000 towards processing fees. However, this waiver in stamp duty is valid only for a limited period of six months, for specific transfers.

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

Who are family members for this purpose?

The reduced charges will be applicable only on property transfers to one’s

1. Father
2. Mother
3. Brother
4. Sister
5. Spouse
6. Son
7. Daughter
8. Son-in-law
9. Daughter-in-law
10. Grand children from son’s as well as daughter’s side

Earlier, property owners in UP had to shell out 7% stamp duty on property transfers with their family, along with 1% registration charge. This means that for a property worth a crore, an owner would have to pay Rs 8 lakh as stamp duty and registration charges, even though he is transferring his asset to a family member without receiving any money in exchange.

High stamp duty rates prompted most owners in UP to make transfers within the family, using a power of attorney, which involved payment of only Rs 100. This resulted in great loss of revenue for the state government. The high rate also discouraged most owners from transferring their property among family members in their lifetime.

Property transfers among family members can be done by drafting and executing a gift deed, a relinquishment deed or a partition deed.

See also: Is property sale through power of attorney legal?

 

Stamp duty laws in Uttar Pradesh

Under Section 17 of the Uttar Pradesh Registration Act, 1908, a buyer will have to register the sale deed in the sub-registrar’s office in case the worth of the transaction is more than Rs 100. This means all property transactions in the state must be registered, to attain legal validity under the law.

Stamp duty for women in UP

Like many states where women enjoy a uniform reduced stamp duty on property registration, women in UP get a discount on this charge, only on the purchase of properties under a certain price bracket. In place of 7% stamp duty that is applicable if a male is the owner, women pay 6% stamp duty on registration of properties that cost Rs 10 lakh or less. However, men and women both pay the same stamp duty if the property’s cost if over Rs 10 lakh in UP.

See also: Stamp duty in Gujarat and registration charges

 

Property registration charge in UP in 2024

In 2020, the UP government notified the new stamp duty rates and registration fee for property and other transactions and did away with the provision that capped the maximum charge at Rs 20,000 on transactions. Now, the registration fee is calculated as 1% of the sale consideration. This means that if the sale deed is being registered for a property valued at Rs 50 lakhs, the buyer should set aside Rs 50,000 as the registration charge.

See also: Stamp duty and registration charges in Lucknow

 

Stamp duty UP calculation example

Suppose that Ram Singh is buying a property of 800 sq ft carpet area in a location where the circle rate is Rs 5,000 per sq ft. Thus, the circle rate-based value of the property would be 800 x 5,000 = Rs 40 lakhs.

If the property is being registered at this amount, the buyer will currently pay 7% of this amount as stamp duty. This will amount to Rs 2.80 lakhs.

If the property is being registered at an amount lower than that, the buyer will still have to pay 7% of Rs 40 lakhs as stamp duty, since the property cannot be registered below the circle rate. If the property is being registered at Rs 50 lakhs, the buyer will have to pay 7% of Rs 50 lakhs as stamp duty, amounting to Rs 3.50 lakhs.

Ram Singh will also have to pay Rs 50,000 as the registration charge.

 

How to pay stamp duty online in UP?

Log on to the Stamp and Registration Department UP portal (click here). Note here that the page will initially open in Hindi. Once you select the ‘आवेदन करें’ option, you will have the option to switch to English.

 

 

Now, apply for a registration and create an application number by selecting the ‘New Application’ option.

 

Once you register yourself using your credentials, you can login as a registered user. After this, you have to key in the details of the property, the buyer, the seller and the witnesses. Once you fill all those details, the system will calculate the stamp duty and registration charges for your property automatically. Once you pay the stamp duty, a receipt number will be generated. This number should be saved for future use and an appointment should be booked, for property registration at the sub-registrar’s office.

Property registration at sub-registrar’s office in UP

Following the online payment of stamp duty, the buyer and the seller along with two witnesses have to visit the Sub Registrar’s Office (SRO). At the Sub Registrar’s Office, property registration is finalised in two stages by two officials.

While an Operator at the SRO office verifies the details you have provided in your online application and capturing your thumb impressions and photo, the sub-registrar also views all the details in your application and matches it with your original documents.

Is paying stamp duty on property registration a must in UP?

For any property that is worth more than Rs 100, the buyer is liable to pay stamp duty and registration charges, to get the transaction registered in the government’s records. The buyer is mandated to do so under the provisions of the Registration Act of 1908. Apart from the fact that non-registration means the exchange of the property between the buyer and the seller has no legal sanction and thus provides no legal ownership of the property title to the buyer, it will also lead to non-compliance of the law and attract monetary penalty.

Know about: Flats in Lucknow on rent

UP stamp duty office contact information

Stamps and Registration Department,

2nd Floor, Vishwas complex,

Vishwas Khand -3, Gomti Nagar, Lucknow, 226010

See also: All about laws of property registration in India

 

FAQs

Can I pay stamp duty online in UP?

Buyers can pay stamp duty online in UP by logging on to the official registration and stamp department portal.

What is the registration charge on property purchase in UP?

Buyers have to pay 1% of the property value as the registration charge in UP.

How much stamp duty has to be paid on joint property in Lucknow?

If the property is being registered in the name of a husband and wife, 6.5% of the deal value will be charged as stamp duty.