Stamp Duty & Registration Charges in Uttar Pradesh
Stamp Duty is a tax levied by the state government on the legal transfer of property. It is payable at the time of property registration and is calculated as a percentage of the agreement value or the circle rate (government-determined minimum value), whichever is higher. Registration charges are a separate fee paid to the Sub-Registrar's office for officially recording the property transaction.
Stamp duty and registration charges are unavoidable costs that every homebuyer must budget for. They are payable at the time of registering the sale deed and are in addition to the property price, GST, and other charges quoted by the developer. Failing to pay stamp duty means the property cannot be legally registered in your name.
Current Stamp Duty Rates in UP (2026)
| Category | Stamp Duty | Registration Fee | Total |
|---|---|---|---|
| Male Buyer | 7% | 1% | 8% |
| Female Buyer | 6% | 1% | 7% |
| Joint (Male + Female) | 6.5% | 1% | 7.5% |
Note: Rates are subject to change based on government notifications. Always verify the current rates at the time of registration. The state government occasionally offers temporary concessions to boost the real estate sector.
How Stamp Duty is Calculated
Stamp duty is charged on the higher of: (a) the agreement value (the price stated in the sale deed), or (b) the circle rate (the minimum value set by the government for that area). For new under-construction properties in Greater Noida West, the agreement value is typically higher than the circle rate, so stamp duty is calculated on the agreement value.
Example Calculation
For a Fab Luxe 3 BHK apartment with an agreement value of approximately ₹3.25 Cr:
- Male buyer: 7% stamp duty = ₹22.75 lakh + 1% registration = ₹3.25 lakh = Total ₹26 lakh
- Female buyer: 6% stamp duty = ₹19.50 lakh + 1% registration = ₹3.25 lakh = Total ₹22.75 lakh
The ₹3+ lakh saving for female ownership is one reason many families register property in a woman's name in UP.
When is Stamp Duty Payable?
- Stamp duty is payable at the time of executing and registering the sale deed or allotment letter
- For under-construction properties, it may be payable at the time of the builder-buyer agreement or at possession — this varies by developer and state policy
- Payment is typically made through e-stamping or franking before the registration appointment
Documents Required for Registration
- Sale deed / builder-buyer agreement (original + copies)
- Identity proof (Aadhaar, PAN) of buyer and seller
- Passport-size photographs of buyer, seller, and two witnesses
- No Objection Certificate (NOC) from the housing society (if resale)
- Encumbrance certificate
- E-stamp paper or franking receipt for stamp duty amount
Related Terms
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