Stamp Duty in Tamil Nadu 2026: 7% Stamp Duty, 2% Registration Fee, 1% Fee for Women up to Rs 10 Lakh, New Flat Rates and TNREGINET Steps
Checked against official government sources. General information, not legal or financial advice.
Stamp duty in Tamil Nadu on a property sale is 7% of the property value, and the registration fee is 2%, so most buyers pay 9% in total. Women buying property worth up to ₹10 lakh pay a 1% registration fee from 1 April 2025. Both charges are worked out on the deal price or the guideline value, whichever is higher. New flats bought from a builder on a single composite sale deed are charged at different rates. This guide covers current rates, a worked example, how to pay on TNREGINET and recent changes.
- Stamp duty: 7% on a sale deed (5% stamp duty plus 2% transfer duty)
- Registration fee: 2%, cut from 4% on 1 April 2023
- Women: 1% registration fee on property worth up to ₹10 lakh, from 1 April 2025
- Value base: higher of the deal price and the guideline value
- New flats (first sale): composite deed rates of 6%, 7% or 9% in total, by value
- Portal: tnreginet.gov.in for guideline value, document entry, payment and slot booking
In this guide
- Stamp duty and registration charges in Tamil Nadu (2026)
- New flats from a builder: composite deed rates
- How the guideline value affects stamp duty
- Worked example
- How to pay stamp duty and register on TNREGINET
- Documents needed
- Changes in 2023–2026
- Before you pay stamp duty in Tamil Nadu
- Frequently asked questions
Stamp duty and registration charges in Tamil Nadu (2026)
Stamp duty and registration fees are collected by the Registration Department of the Government of Tamil Nadu at sub-registrar offices (SROs). The same rates apply across all districts.
| Buyer or deed | Stamp duty | Registration fee | Total |
|---|---|---|---|
| Sale deed, man or joint buyers | 7% | 2% | 9% |
| Sale deed, woman buyer, value up to ₹10 lakh | 7% | 1% | 8% |
| Sale deed, woman buyer, value above ₹10 lakh | 7% | 2% | 9% |
| Gift deed or settlement to a non-family member | 7% | 2% | 9% |
Unlike Delhi or Rajasthan, Tamil Nadu does not charge women a lower stamp duty. The women’s benefit is only on the registration fee, and only for property worth up to ₹10 lakh.
Who gets the women’s concession
- A woman buying alone, or two or more women buying together, as reported from the government order.
- It does not apply when a man is one of the buyers, including a husband and wife buying jointly.
- The value on the date the deed is presented must be ₹10 lakh or less. If an inspection later finds a higher value, the balance 1% has to be paid.
- It covers houses, flats, plots and agricultural land.
New flats from a builder: composite deed rates
Since 1 December 2023, the first sale of a new flat or villa by a builder or landowner is registered on one sale deed covering both the undivided share of land and the construction. Under G.O.(Ms.) No. 131, as reported by law firm JSA, the total charge depends on the composite value:
| Composite value of the new flat | Total (stamp duty, transfer duty and registration fee) |
|---|---|
| Below ₹50 lakh | 6% |
| ₹50 lakh to ₹3 crore | 7% |
| Above ₹3 crore | 9% |
These rates apply only to the first sale. A resale flat is charged the normal 7% plus 2%. Some reports give the upper slab limit as ₹4 crore, so check the current slab with the SRO or on TNREGINET before you pay.
⌂Looking for a property?See homes, plots and shops listed by owners and agents.BrowseHow the guideline value affects stamp duty
The guideline value is the minimum value per square foot or per unit of land fixed by the Registration Department for each street and survey number. Duty and fee are charged on the deal price or the guideline value, whichever is higher. You can look up the guideline value for any street on tnreginet.gov.in. See our guideline value Chennai guide for the steps.
If the deed price is below the guideline value, the document can be referred for valuation under Section 47A of the Indian Stamp Act.
Worked example
Three common cases at current rates. Figures are illustrative.
| Item | Resale flat, any buyer | Plot, man buyer | Plot, woman buyer |
|---|---|---|---|
| Deal price | ₹60,00,000 | ₹9,00,000 | ₹9,00,000 |
| Guideline value | ₹50,00,000 | ₹8,00,000 | ₹8,00,000 |
| Value used | ₹60,00,000 | ₹9,00,000 | ₹9,00,000 |
| Stamp duty (7%) | ₹4,20,000 | ₹63,000 | ₹63,000 |
| Registration fee | ₹1,20,000 (2%) | ₹18,000 (2%) | ₹9,000 (1%) |
| Total | ₹5,40,000 | ₹81,000 | ₹72,000 |
For a new flat with a composite value of ₹80,00,000, the total at the 7% slab would be ₹5,60,000. To work out your own figure, use the Housepartner stamp duty calculator.
How to pay stamp duty and register on TNREGINET
- Create a user account on tnreginet.gov.in.
- Choose to create a document and enter the deed type, buyer and seller details, property details and value.
- The portal works out the duty and fee.
- Pay online through the payment options shown on the portal, such as net banking, or by bank challan.
- Book a token or time slot at the sub-registrar office that covers the property.
- Visit the SRO on the booked date with the buyer, seller and two witnesses. Photos and thumb impressions are taken.
- Collect the registered deed.
Our TNREGINET guide explains the portal in more detail.
Documents needed
- Draft sale deed and the payment receipt for stamp duty and fee
- Aadhaar and PAN of buyer and seller, and ID of two witnesses
- Passport-size photos
- Parent documents and the chain of title
- Patta, chitta and other land records; see patta chitta Tamil Nadu
- Latest property tax receipt; see Chennai property tax
- For a new flat: the builder’s approvals and RERA registration details
Changes in 2023–2026
- April 2023: registration fee cut from 4% to 2% for sale, gift, exchange and non-family settlement deeds, while guideline values were reset.
- December 2023: single composite deed for first sale of new flats, with total charges of 6%, 7% or 9% by value.
- April 2025: registration fee of 1% for women on property worth up to ₹10 lakh.
- Stamp duty rate: the 7% rate on sale deeds has not changed.
Before you pay stamp duty in Tamil Nadu
- Compare the deal price with the guideline value on TNREGINET.
- Check the encumbrance certificate for loans and past sales; see our encumbrance certificate guide.
- For a new project, look it up on the Tamil Nadu RERA website; see our TNRERA guide.
- After registration, apply for patta transfer.
More guides: stamp duty in India, gift deed stamp duty, property registration process and Chennai real estate.
Frequently asked questions
What is the stamp duty in Tamil Nadu in 2026?
7% of the deal price or guideline value, whichever is higher, plus a 2% registration fee. The total for most buyers is 9%.
What is the registration fee in Tamil Nadu?
2% of the property value since 1 April 2023. Women pay 1% on property worth up to ₹10 lakh from 1 April 2025.
Do women pay lower stamp duty in Tamil Nadu?
No. Stamp duty is 7% for everyone. Women get a lower registration fee of 1% only when the property is worth ₹10 lakh or less and no man is a co-buyer.
What are the charges for a new flat bought from a builder?
The first sale is registered on a composite deed. The total charge is 6% below ₹50 lakh, 7% from ₹50 lakh to ₹3 crore and 9% above that, as reported under G.O.(Ms.) No. 131 of 2023.
Is stamp duty charged on the guideline value?
It is charged on the guideline value only when that is higher than the deal price. Otherwise it is charged on the deal price.
How do I pay stamp duty online in Tamil Nadu?
Create the document on tnreginet.gov.in, let the portal work out the duty and fee, pay online or by challan, and book a slot at the sub-registrar office.
What is the stamp duty on a gift deed in Tamil Nadu?
A gift to a non-family member is charged 7% stamp duty and 2% registration fee. A settlement deed in favour of family members gets a concessional rate with a cap, so check the current figure at the SRO.
Stamp duty, registration fees and guideline values are set by the Government of Tamil Nadu and can change by notification. Check the current figures on tnreginet.gov.in or at the sub-registrar office before you pay. This guide is general information, not legal or tax advice. Sources: Registration Department, Government of Tamil Nadu (TNREGINET); 2023 budget notice on the registration fee cut; G.O.(Ms.) No. 131 of December 2023 on composite value for first sale of flats, as summarised by JSA; DT Next report of 31 March 2025 on the women’s registration fee concession.
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