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 2025.
Latest update on stamp duty and registration charges in Uttar Pradesh
Under Yogi Adityanath’s leadership, the Uttar Pradesh government has introduced a significant relief measure by reducing stamp duty for property transfers among blood relatives. This initiative was approved during the August 4, 2023 cabinet meeting to alleviate the financial burden on citizens in family-related property transactions. The revised stamp duty, set at a nominal ₹5,000, will apply to various deeds such as gift deeds, partition letters, and family arrangements or memorandums of agreement, ensuring equitable distribution of assets within families.
This decision reinstates a similar provision that had expired in December of the previous year, offering substantial savings by exempting citizens from the standard stamp duty of up to 7% of the property’s value. The cabinet has also approved an extension of this exemption until further notice, with minor amendments. To formalise the change, the Stamp and Registration Department will notify the reduced rates for deeds involving the transfer of immovable properties.
This policy is expected to minimise disputes over family property and encourage smoother transactions. Additionally, it could stimulate economic activity and create employment opportunities in related sectors.
What are the stamp duty rates in UP in 2025?
Under Section 17 of the Uttar Pradesh Registration Act, 1908, all property buyers in Uttar Pradesh must register their sale deed at the sub-registrar’s office for transactions over ₹100. This registration is essential to establish ownership of the property legally.
Stamp duty in Uttar Pradesh is required whenever a property is sold, with the duty calculated as a percentage of the transaction value. Recently, the state government revised the property registration fee to 1% of the property’s value, replacing the previous fixed fee of ₹20,000.
Currently, homebuyers in Uttar Pradesh pay a stamp duty of about 7% of the transaction value in addition to registering the property based on the circle rate set by the government.
Stamp duty, registration fee on property registry in UP in 2025
| 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.
UP stamp duty rates for commercial properties, industrial and agricultural land
Stamp duty rates
- Commercial Properties: The stamp duty for commercial properties in UP is generally 7% of the property’s market value for male owners and 6% for female owners, with a 1% registration charge applicable in both cases.
- Industrial Land: Similar to commercial properties, industrial land transactions attract a stamp duty of 7% for male owners and 6% for female owners, along with a 1% registration fee.
- Agricultural Land: The stamp duty for agricultural land is typically 7% of the property’s market value for male owners and 6% for female owners, with a 1% registration charge.
Registration charges
Across all property types—commercial, industrial, and agricultural—the registration charge in UP is uniformly set at 1% of the property’s market value.
Factors influencing stamp duty and registration charges in Uttar Pradesh
Stamp duty charges in Uttar Pradesh are influenced by various factors, including the gender of the property owner(s) and the nature of ownership. Here are the details:
Individual Ownership:
Female property owners are charged 6% of the property value as stamp duty.
Male property owners are charged 7% of the property value as stamp duty.
Joint Ownership:
When the property is owned by two women, the stamp duty is 6%.
When the property is owned by two men, the stamp duty is 7%.
For properties jointly owned by one woman and one man, the stamp duty is 6.5%.
The registration charge remains constant at 1% of the property value in each case.
Stamp duty exemption
To streamline the process of obtaining stamp duty exemptions for land purchases intended for industrial setups in Uttar Pradesh, the procedure has been digitised and integrated with the Nivesh Mitra Portal. This move aims to make the stamp duty process paperless, contactless, and more transparent.
The Uttar Pradesh Cabinet recently approved a new policy designed to attract foreign investment, offering various incentives, including exemptions in:
- Stamp duty
- Land acquisition costs
- Capital investment
This policy aligns with the Uttar Pradesh Industrial Investment and Employment Promotion Policy-2022, providing specific exemptions for stamp duty and registration fees to encourage industrial growth.
In addition, the state government is fostering entrepreneurship by offering substantial stamp duty rebates for private industrial park development under the Promoting Leadership and Enterprise for Development of Growth Engine (PLEDGE) scheme. Key benefits include:
- 100% stamp duty rebate in Eastern Uttar Pradesh and Bundelkhand.
- 75% rebate in the Central region and 50% in Gautam Buddha Nagar.
- 100% exemption for women entrepreneurs investing in or leasing industrial land within parks developed under PLEDGE.
These measures aim to boost industrialisation, attract investments, and support women-led enterprises, further solidifying Uttar Pradesh’s position as a business-friendly state.
Stamp duty on other deeds in UP in 2025
| Documents to be registered | Stamp duty in Rs |
| Gift deed | 5% of the property value |
| Stamp duty on gift deed in blood relation in up | 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
Note: The Allahabad High Court has clarified that stamp duty should be based on the property’s declared value, not its market value, for gift deeds. The court ruled that Section 47-A (3) of the Indian Stamp Act, which addresses undervalued property transactions, does not apply to gift deeds. This section allows the Collector to assess market value and adjust duty on undervalued transactions, but this procedure cannot be used for property transferred through a gift deed.
Stamp duty on property gifting within a family in UP in 2025
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
Father
Mother
Brother
Sister
Spouse
Son
Daughter
Son-in-law
Daughter-in-law
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?
Partnership deed stamp duty in UP
A partnership deed outlines the terms and conditions between partners in a business venture. In UP, the stamp duty for partnership deeds is as follows:
- For a capital contribution up to ₹50,000: Stamp duty is ₹500.
- For a capital contribution between ₹50,001 and ₹1,00,000: Stamp duty is ₹1,000.
- For a capital contribution exceeding ₹1,00,000: Stamp duty is ₹5,000.
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
Stamp duty in UP for female property owners?
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.
Property registration charge in UP in 2025
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
How to request stamp duty withdrawal in Uttar Pradesh?
To request a refund of paid stamp duty in Uttar Pradesh, follow these steps through the official IGRSUP portal:
Step 1: Access the IGRSUP Portal: Navigate to the official website: https://igrsup.gov.in/.
Step 2: User Registration:
- Register by providing the necessary details to create an account if you are a new user.
- Existing users can log in with their credentials.
Step 3: Initiate Stamp Duty Refund Application:
- After logging in, select the “Stamp Refund” option from the available services.
- This will direct you to the stamp duty refund application page.
Step 4: Complete the Application Form:
- Fill in the required details, including:
- Personal information (name, contact details).
- Transaction specifics (date, amount, property details).
- Reason for requesting the refund.
Step 5: Upload Supporting documents:
- Proof of stamp duty payment (e-stamp certificate or challan).
- Identification proof (Aadhaar card, PAN card).
- Any other relevant documents supporting your refund claim.
Step 6: Submit the Application:
- Review the entered information and uploaded documents for accuracy.
- Submit the application through the portal.
- You will receive an acknowledgement with a reference number for tracking purposes upon submission.
Step 7: Application Review and Refund Processing:
- The Stamp and Registration Department will review your application.
- If approved, the refund will be processed as per the department’s guidelines.
How to calculate registration charges and stamp duty in Uttar Pradesh?
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.
How to pay UP stamp duty and registration fee offline
Individuals must schedule an appointment to visit the sub-registrar’s office. On the designated date, the property buyer, seller, and a witness must all be present.
An operator at the SRO office will review the information and biometric data provided by the applicant. The sub-registrar will also verify the individual’s details and check the validity of the documents. Now, let’s explore the factors that influence stamp duty charges in Uttar Pradesh.
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
Consequences of non-payment of stamp duty and registration fees in Uttar Pradesh
In Uttar Pradesh, stamp duty and registration fees are mandatory for property transactions exceeding ₹100, as stipulated by the Indian Stamp Act of 1899 and the Registration Act of 1908.
Consequences of non-payment:
- Legal invalidity: Without payment of these fees, the property transaction is not legally recognised, rendering the buyer’s ownership invalid.
- Inadmissibility in court: Documents lacking proper stamp duty are inadmissible as evidence in court, which can impede legal proceedings related to the property.
- Penalties: Non-payment attracts penalties, including a monthly fine of 2% of the deficient amount, up to a maximum of 200%.
Stamp duty and property registration in UP: New mandate for builder buyer agreement
In Uttar Pradesh (UP), recent regulatory changes have introduced a new mandate concerning registering Builder-Buyer Agreements (BBAs) in real estate transactions. This initiative aims to enhance transparency and protect homebuyers’ interests by ensuring that BBAs are duly registered and stamped.
Key aspects of the new mandate:
- Mandatory registration and stamp duty payment: Buyers must register the BBA upon paying 10% of the property’s total cost. This registration must be executed at the sub registrar’s office, accompanied by the payment of stamp duty on the 10% amount.
- Legal validity: Only BBAs with paid stamp duty and proper registration will be considered legally valid. This measure ensures buyers have official proof of their agreement, safeguarding against potential disputes or fraudulent practices.
- Financial implications for buyers: The mandate introduces an additional financial obligation for buyers, who must now bear the cost of stamp duty earlier in the purchasing process. Previously, stamp duty was typically paid during final property registration.
- Impact on developers: Developers must facilitate the registration process and ensure compliance with the new regulations. This change aims to prevent the sale of properties through unregistered agreements, thereby reducing legal complications and enhancing buyer confidence.
Key challenges in the new mandate
1. Increased financial burden on homebuyers
Upfront costs: Homebuyers are now obligated to pay a substantial portion of stamp duty—6% of the property’s value—at the initial agreement stage, in addition to the 10% booking amount. This contrasts with practices in other states, where sale agreements typically involve nominal stamp paper fees ranging from ₹1,000 to ₹10,000.
Affordability concerns: The heightened initial financial outlay may deter potential buyers, particularly those from middle-income brackets, impacting housing affordability.
2. Uncertainty regarding refunds in case of cancellations
Non-Refundable Fees: The mandate lacks clarity on refund policies for the stamp duty paid if a buyer decides to cancel the booking. Given that approximately 15-20% of bookings in real estate projects are typically cancelled for various reasons, this ambiguity poses a significant financial risk to buyers.
3. Potential slowdown in real estate transactions
Market Hesitation: The additional financial and procedural requirements may lead to a slowdown in property transactions as both buyers and developers navigate the complexities introduced by the new mandate. This could adversely affect the real estate market’s growth in regions like Noida, Greater Noida, and the Yamuna Expressway.
4. Operational challenges for developers
Process Implementation: Developers are now responsible for ensuring compliance with the new registration requirements, which may necessitate adjustments in their operational processes and could lead to administrative bottlenecks.
5. Impact on government housing initiatives
Alignment with ‘Housing for All’: The increased financial burden on buyers may conflict with broader governmental objectives, such as the ‘Housing for All’ initiative, by making homeownership less attainable for a significant population segment.
Tax benefits on stamp duty and registration charges in Uttar Pradesh
Under Section 80C of the Income Tax Act of 1961, residents of Uttar Pradesh can claim tax exemptions on registration fees and stamp duties. Joint owners can also benefit from this provision, with a maximum deduction amount of Rs 1,50,000. It’s important to note that only new properties qualify for individual deduction claims. These points clarify the process of paying stamp duty in UP. For further details, refer to the terms and conditions on the official website.
Rent agreement stamp duty in UP
The stamp duty for a rent agreement in Uttar Pradesh (UP) is 4% of the annual rent and deposit amount if the lease is less than a year. For rent agreements over 11 months, the stamp duty is 8% of the yearly rent.
The UP government has proposed reducing the stamp duty for rent agreements to a flat rate of ₹500. The goal of this change is to simplify the registration process, encourage more registrations, and increase protection for both tenants and property owners under the Rent Control Act.
The UP Chief Minister has also directed the Stamp and Registration Department to create an online system for stamps and registration. The goal is to make the system more transparent and to improve record and data management.
Uttar Pradesh is working to simplify its stamp and registration system with the Online Registration Rules 2024, as Chief Minister Yogi Adityanath outlined. A key goal is establishing an online platform for stamps and registrations to streamline processes, enhance data management, and improve transparency.
The Chief Minister called for reduced stamp registration fees for residential, non-residential, and commercial rent agreements, recommending distinct categories and easier processes. The system will roll out in phases: Phase 1 allows e-registration for government bodies, including industrial and development authorities, and Phase 2 will extend this to RERA-approved builders for sale deeds and leases.
In addition, the e-filing system will include digital photos, signatures, Aadhaar-based e-KYC, and will gradually cover bank files and short-term rent agreements. This shift aims to reduce in-person visits to registry offices, eliminate intermediaries, save time and costs, and ensure secure and verifiable electronic records.
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
Housing.com POV
Understanding the stamp duty and registration fees in Uttar Pradesh is essential for homebuyers looking to navigate property transactions effectively in 2025. With the state’s unique regulations—including gender-specific stamp duty rates and the recent adjustments to the registration fees—buyers need to stay informed to avoid unexpected costs. As homebuyers plan their investments, being well-versed in these financial obligations will aid in making informed decisions and facilitate smoother transactions in the dynamic real estate landscape of Uttar Pradesh.
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.
Who pays stamp duty on property?
The buyer pays stamp duty on property registry.
When is stamp duty payable?
The obligation to pay the stamp duty must be fulfilled either before the legal document is executed, at the time of execution, or within one working day afterward.
Where can I find more information about stamp duty rates and regulations?
Information about stamp duty rates and regulations is available on state government revenue or tax department portals.
What are the consequences of not paying stamp duty?
Failure to pay the required stamp duty can have consequences such as penalties, interest charges, and legal repercussions. The transaction would also be deemed invalid until the stamp duty is paid.
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