Stamp Duty in Delhi 2026: 6% for Men, 4% for Women, 5% Joint, 1% Registration Fee, E-Stamp and Registration Steps
Checked against official government sources. General information, not legal or financial advice.
Stamp duty in Delhi on a property purchase is 6% for men, 4% for women and 5% for a man and woman buying jointly. On top of it you pay a registration fee of 1% plus a ₹100 pasting fee. Both are charged on the deal price or the circle rate value, whichever is higher. Duty is paid by e-stamp, and the deed is registered at a sub-registrar office after booking a slot online. This guide covers current rates, how to pay, a worked example and what changed in 2025–2026.
- Men: 6% of the deal price or circle rate value, whichever is higher
- Women: 4%
- Joint (man and woman): 5%
- Registration fee: 1% plus ₹100 pasting fee, no upper cap
- Payment: e-stamp; above ₹500 through authorised banks
- Appointment: sub-registrar slot booking on srams.delhi.gov.in
- Circle rates: 2014 rates still apply; a revision is under review
In this guide
Stamp duty and registration charges in Delhi (2026)
The Revenue Department of the Government of NCT of Delhi lists stamp duty on a sale deed at 6% for a male buyer and 4% for a female buyer. A joint purchase by a man and a woman is charged 5%.
| Buyer | Stamp duty | Registration fee | Pasting fee |
|---|---|---|---|
| Man | 6% | 1% | ₹100 |
| Woman | 4% | 1% | ₹100 |
| Man and woman jointly | 5% | 1% | ₹100 |
The registration fee is the same for everyone and has no cap. The women’s benefit is only on stamp duty.
Other common documents
| Document | Stamp duty | Registration fee |
|---|---|---|
| Gift deed | 4% if the receiver is a woman, 6% if a man | 1% + ₹100 |
| Leasehold to freehold conversion | 4% for women, 6% for men | 1% + ₹100 |
| Relinquishment deed, lease deed, power of attorney | As per the Stamp Act schedule | ₹1,000 + ₹100 |
| Will | Nil | ₹500 + ₹100 |
How the circle rate affects stamp duty
Delhi’s circle rates are the minimum values per square metre for land and construction, fixed for colony categories A to H. Duty is charged on the higher of the deal price and the circle rate value.
- The rates in use were notified in September 2014.
- A temporary 20% cut in circle rates ran from February 2021 and ended on 30 June 2022.
- The government announced a review in 2025, formed an inter-department committee in October 2025, and invited suggestions in early 2026. Proposals include a new A+ category for the costliest colonies.
- As of late October 2026, no new circle rates had been notified.
See our circle rate Delhi guide for category-wise rates.
⌂Looking for a property?See homes, plots and shops listed by owners and agents.BrowseWorked example
A flat in a Delhi colony is bought for ₹1,00,00,000. Its circle rate value is ₹80,00,000, so duty is charged on ₹1,00,00,000.
| Item | Man | Woman | Joint |
|---|---|---|---|
| Stamp duty | ₹6,00,000 | ₹4,00,000 | ₹5,00,000 |
| Registration fee (1%) | ₹1,00,000 | ₹1,00,000 | ₹1,00,000 |
| Pasting fee | ₹100 | ₹100 | ₹100 |
| Total | ₹7,00,100 | ₹5,00,100 | ₹6,00,100 |
If the deal price were ₹75,00,000, duty would still be charged on the circle rate value of ₹80,00,000. Figures are illustrative. The department’s stamp duty calculator (eval.delhigovt.nic.in) gives the figure for your property.
How to pay stamp duty by e-stamp in Delhi
Delhi uses e-stamping run through the Stock Holding Corporation of India (SHCIL). E-stamps of up to ₹500 can be bought from authorised vendors. Higher amounts are paid through banks listed by the Revenue Department.
- Work out the duty with the official calculator on eval.delhigovt.nic.in.
- Go to an authorised bank or SHCIL collection centre, or use the online e-stamp service where your bank offers it.
- Give the buyer and seller names, deed type, property address, deal value and duty amount.
- Pay by net banking, debit card, NEFT, RTGS, account transfer or an e-wallet registration account.
- Collect the e-stamp certificate and check the names, amount and unique number on it.
- Print the sale deed on, or attach it to, the e-stamp certificate.
If there is a mistake on the e-stamp, the Revenue Department has a rectification process; ask at the issuing centre before using it.
Registering the deed
- Book a slot at the sub-registrar office on srams.delhi.gov.in (you can also reschedule there).
- Enter the deed details on DORIS, the Delhi Online Registration Information System. Delhi has also started using the National Generic Document Registration System (NGDRS) for sale deeds, wills and powers of attorney.
- Visit the office with the buyer, seller and two witnesses. Photos and biometrics are taken.
- Pay the registration fee and pasting fee, and collect the registered deed.
Present the deed for registration within four months of signing it.
Documents needed
- Sale deed on e-stamp
- Aadhaar and PAN of buyer and seller, and ID of two witnesses
- Passport-size photos
- Previous title documents and the chain of ownership
- Latest property tax receipt; see MCD property tax
- No-objection certificate where needed, for example from a society or DDA
Changes in 2025–2026
- Circle rate review: announced in 2025; a committee with MCD, NDMC, DDA and other bodies is studying new rates. Nothing notified as of late October 2026.
- Paperless, faceless registration: in April 2026 officials said a plan to make sale deed registration paperless was being reconsidered, with office visits only for photo and biometrics. It needs rule changes and approvals.
- NGDRS in use: Delhi now uses NGDRS for several types of documents alongside DORIS.
- Stamp duty rates: no change to the 6%, 4% and 5% rates has been announced.
Before you pay stamp duty in Delhi
- Check the colony category and circle rate, and compare it with the deal price.
- Search past registrations on DORIS for the property; the search is free.
- Check for loans or disputes; see our encumbrance certificate guide.
- After registration, apply for mutation in the MCD record; see property mutation.
More guides: stamp duty in India, gift deed stamp duty, property registration process, circle rate Noida and circle rate Gurgaon.
Work out your exact amount: use our free stamp duty calculator – choose Delhi, enter the deal price and circle value, and see the stamp duty, registration fee and total at once.
Frequently asked questions
What is the stamp duty in Delhi in 2026?
6% for men, 4% for women and 5% for a man and woman buying jointly, charged on the higher of the deal price and circle rate value.
What is the registration fee in Delhi?
1% of the property value plus a ₹100 pasting fee. There is no upper cap.
Why is stamp duty lower for women in Delhi?
Delhi charges women 4% instead of 6% to encourage property ownership by women. The registration fee is the same for all.
Is stamp duty charged on the circle rate in Delhi?
It is charged on the circle rate value only when that is higher than the deal price. Otherwise it is charged on the deal price.
How do I buy e-stamp paper in Delhi?
Up to ₹500 from an authorised vendor. For larger amounts, pay at a bank or SHCIL centre listed by the Revenue Department and collect the e-stamp certificate.
Have Delhi circle rates been revised?
Not yet. The 2014 rates still apply. A committee has been reviewing them since 2025.
What is the stamp duty on a gift deed in Delhi?
4% if the person receiving the gift is a woman and 6% if a man, plus the 1% registration fee and ₹100 pasting fee.
Stamp duty, registration fees and circle rates are set by the Government of NCT of Delhi and can change by notification. Check the current figures on revenue.delhi.gov.in or at the sub-registrar office before you pay. This guide is general information, not legal or tax advice. Sources: Revenue Department, Government of NCT of Delhi (registration information and fee pages); DORIS and the sub-registrar appointment system; 2014 circle rate notification and the 2022 order ending the 20% rebate; 2025–2026 reports on the circle rate review and paperless registration.
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