Stamp Duty in UP 2026: Rates, Women Rebate, Gift Deed and Rent Agreement
Stamp duty in UP (Uttar Pradesh) is 7% of the property value for men and, after a July 2025 Cabinet decision, 1% lower for women on property worth up to ₹1 crore. On top of stamp duty you pay a registration fee of 1%. Both are worked out on the higher of the sale price and the government circle rate, and paid online through the IGRS UP portal (igrsup.gov.in) before you register at the sub-registrar office. Some transfers cost far less: a gift deed of a home or farmland to close family carries a flat ₹5,000 stamp duty, and rent agreements of up to 10 years now attract small fixed charges. This guide explains the current rates, the women’s rebate, gift deeds, rent agreements, how to calculate and pay, with worked examples.
- Men: 7% of the property value
- Women: 1% rebate on property worth up to ₹1 crore, so effectively 6% (maximum saving about ₹1 lakh)
- Registration fee: 1% of the property value
- Value used: the higher of the sale price and the circle rate
- Gift deed to close family: flat ₹5,000 stamp duty (residential and agricultural property)
- Rent agreements up to 10 years: fixed charges based on annual rent, from about ₹500
- Where to pay: igrsup.gov.in (e-stamp), then book a slot at the sub-registrar office
Stamp duty rates in UP 2026
Stamp duty in Uttar Pradesh is charged under the Indian Stamp Act as it applies in the state. The rates for buying a flat, house or plot are:
| Buyer | Stamp duty | Registration fee | Total |
|---|---|---|---|
| Man | 7% | 1% | 8% |
| Woman (property up to ₹1 crore) | 6% (7% minus 1% rebate) | 1% | 7% |
| Joint: man and woman | Rebate depends on the woman’s share and the notified rules; check on igrsup.gov.in | 1% | – |
| Gift deed to close family | ₹5,000 flat | Processing fee (about ₹1,000) | About ₹6,000 |
Stamp duty and registration fee are one-time costs at purchase. They are separate from yearly property tax, which in Lucknow is paid to the Nagar Nigam. See our guide to house tax in Lucknow.
Stamp duty in UP for female buyers
Women buying property in Uttar Pradesh get a 1% rebate on stamp duty. Until 2025 the rebate applied only to property worth up to ₹10 lakh, so the most a woman could save was ₹10,000. In July 2025 the UP Cabinet raised the limit to ₹1 crore, so the saving can now be up to about ₹1 lakh. Reports say it applies to property registered in a woman’s name alone or jointly.
- The registration fee stays at 1%; the rebate is on stamp duty only.
- The rebate is calculated on the property value used for stamp duty (sale price or circle rate, whichever is higher).
- For joint purchases and properties above ₹1 crore, check the exact amount on the IGRS UP stamp duty calculator before you buy the e-stamp.
Buying in a woman’s name to save stamp duty also affects ownership, inheritance and home loan eligibility, so decide it as a family, not just for the rebate. Our guide on gift deed vs will explains how ownership passes on later.
How to calculate stamp duty in UP: examples
Stamp duty is charged on the higher of the agreed price and the circle rate value. The circle rate is the minimum value fixed by the district administration for each locality. You can check it on igrsup.gov.in under the circle rate search.
Example 1: flat for ₹60 lakh, bought by a man
- Stamp duty at 7%: ₹4,20,000
- Registration fee at 1%: ₹60,000
- Total: ₹4,80,000
Example 2: the same flat bought by a woman
- Stamp duty at 6%: ₹3,60,000
- Registration fee at 1%: ₹60,000
- Total: ₹4,20,000 (saving ₹60,000)
Example 3: price below circle rate
If you agree to buy a plot for ₹40 lakh but the circle rate value is ₹45 lakh, stamp duty is charged on ₹45 lakh. For a male buyer that is ₹3,15,000 stamp duty and ₹45,000 registration fee.
These are illustrations. The IGRS UP portal calculates the exact amount for your deed. Budget for stamp duty along with other costs such as legal fees and society charges; see the hidden costs of buying a flat.
Gift deed stamp duty in UP
Since August 2023, a gift deed of residential or agricultural property from one individual to a close family member in UP carries a flat stamp duty of ₹5,000, plus a processing fee of about ₹1,000, instead of the normal percentage. Reports list these relatives as eligible:
- Father, mother, spouse
- Son, daughter, son-in-law, daughter-in-law
- Brother, sister
- Grandson and granddaughter (children of a son or daughter)
- Widow of a real brother
Gifts to anyone outside this list, and gifts of commercial property, are charged at the normal rate unless a newer notification says otherwise. Only individuals can use the concession; companies, firms and trusts cannot. After a gift deed, get the property mutated in the new owner’s name; see property mutation (dakhil kharij).
Rent agreement stamp duty in UP
Earlier, a registered lease in UP attracted stamp duty as a percentage of the total rent, which made long leases expensive, so most people signed unregistered 11-month agreements. In late 2025 the state cut stamp duty and registration charges for tenancy agreements of up to 10 years to fixed amounts based on the average annual rent. As reported:
| Average annual rent | Total charges (by tenure) |
|---|---|
| Up to ₹2 lakh | About ₹500 to ₹2,000 |
| ₹2 lakh to ₹6 lakh | About ₹1,500 to ₹7,500 |
| ₹6 lakh to ₹10 lakh | About ₹2,500 to ₹10,000 |
The exact amount depends on the tenure. A registered agreement gives both landlord and tenant protection under the UP Regulation of Urban Premises Tenancy Act, 2021. Read our guide to rent agreement clauses and how to rent out property.
How to pay stamp duty in UP online
- Go to igrsup.gov.in, the Stamp and Registration Department portal. See our IGRS UP guide for the portal’s other services.
- Register with your mobile number and choose the property registration (new application) option.
- Enter the deed type, property details, buyer, seller and witness details. The portal shows the circle rate and the stamp duty due.
- Buy the e-stamp online (net banking or other options shown) or through an authorised e-stamp vendor.
- Book an appointment at the sub-registrar office.
- Visit with buyer, seller, two witnesses, original ID proofs, photos and the e-stamp. Biometrics are taken and the deed is registered.
- Download or collect the registered deed and keep the e-stamp certificate safe.
Documents needed for property registration in UP
- Sale deed or gift deed draft on e-stamp
- Aadhaar and PAN of buyer, seller and witnesses
- Passport-size photos
- Previous title deed and chain documents
- Latest house tax and water tax receipts
- For LDA or Awas Vikas property: allotment letter and freehold or transfer papers
- For new projects: allotment letter and the project’s RERA registration number
Before you pay stamp duty, verify the title. See how to verify property documents before buying.
Stamp duty in UP vs other states
UP’s 7% rate is among the higher rates in India, though the women’s rebate now applies up to a much higher property value than before. For rates in other states, see our stamp duty in India guide. Looking for a home in the state capital? Browse property listed in Lucknow.
Frequently asked questions
What is the stamp duty in UP in 2026?
Stamp duty in Uttar Pradesh is 7% of the property value for men. Women get a 1% rebate on property worth up to ₹1 crore, so they pay about 6%. A registration fee of 1% is charged in addition.
What is the stamp duty in UP for female buyers?
Women pay 6% (7% minus a 1% rebate) on property worth up to ₹1 crore, after the limit was raised from ₹10 lakh in July 2025. The maximum saving is about ₹1 lakh. The 1% registration fee still applies.
What is the registration fee in UP?
The registration fee is 1% of the property value, paid along with stamp duty when the deed is registered at the sub-registrar office.
How much is gift deed stamp duty in UP?
A gift deed of residential or agricultural property to close family members (parents, spouse, children, children-in-law, siblings, grandchildren) carries a flat ₹5,000 stamp duty plus a processing fee of about ₹1,000. Other gifts are charged at the normal rate.
What is the stamp duty on a rent agreement in UP?
Since late 2025, tenancy agreements of up to 10 years attract fixed charges based on average annual rent, from about ₹500 for rent up to ₹2 lakh a year to about ₹10,000 for rent between ₹6 lakh and ₹10 lakh a year, depending on tenure.
Is stamp duty charged on the circle rate or the sale price?
Stamp duty is charged on whichever is higher: the agreed sale price or the circle rate value fixed by the district for that locality.
How do I pay stamp duty online in UP?
Apply on igrsup.gov.in, enter the deed and property details, pay the stamp duty as an e-stamp, then book an appointment at the sub-registrar office to complete registration.
Can I claim tax benefit on stamp duty?
Stamp duty and registration fee paid on buying a residential house can be claimed under Section 80C of the Income Tax Act, within the overall limit, in the year of payment, if you use the old tax regime.
Stamp duty rates, rebates and concessions are set by the Uttar Pradesh government and can change by notification. Check the current rate and calculate the exact amount for your deed on igrsup.gov.in or at the sub-registrar office before paying. This guide is general information, not legal or tax advice. Sources: Stamp and Registration Department, Uttar Pradesh (igrsup.gov.in); UP Cabinet decisions reported in July 2025 (women’s rebate) and November 2025 (tenancy agreements); August 2023 decision on family gift deeds.
