Stamp Duty & Registration
In Gujarat, the standard stamp duty for property transactions is 4.9% of the property's market value or transaction value (whichever is higher), plus a 1% registration fee. Women buyers receive a concession, paying a total effective rate of 3.9% (4.9% stamp duty with a 1% rebate, and exemption from the 1% registration fee).
Stamp Duty and Registration Charges (2025)
| Property Type | Stamp Duty (Male Buyer) | Total Cost (Male Buyer) | Stamp Duty (Female Buyer) | Total Cost (Female Buyer) |
|---|---|---|---|---|
| Residential | 4.9% | 5.9% (4.9% + 1% Reg Fee) | 4.9% (with 1% rebate, effective 3.9%) | 3.9% (3.9% + 0% Reg Fee) |
| Commercial | 5% | 6% (5% + 1% Reg Fee) | 5% (with potential concession, check with authorities) | Varies |
| Agricultural Land | 3% | 4% (3% + 1% Reg Fee) | 3% (with potential concession, check with authorities) | Varies |
Note: The 4.9% stamp duty rate includes a basic rate of 3.5% and a 40% surcharge (1.4%) on the basic rate.
Stamp Duty for Other Deeds
Specific deeds have different stamp duty requirements as per recent amendments (Gujarat Stamp (Amendment) Act, 2025):
- Gift Deed: 1% of the property value for transfers to blood relatives (parents, spouse, children, siblings); 4.9% for others.
- Inheritance by a Daughter: A flat rate of ₹200.
- Mortgage Deed: ₹5,000 for loans up to ₹1 crore (reduced from ₹25,000).
- Leave and License (Rent) Agreement:
- Residential (less than 1 year): ₹500 (fixed rate).
- Commercial (less than 1 year): ₹1,000 (fixed rate).
- Affidavit: ₹50.
- Relinquishment Deed (ancestral property): A flat fee of ₹200-₹300.
Key Details
- Calculation Base: Stamp duty is calculated on the higher of the property’s market value (Jantri rate) or the actual transaction value mentioned in the sale deed.
- Payment: Can be paid online via the official Gujarat Revenue Department website (GARVI portal) or offline at a Sub-Registrar Office (SRO) or authorised bank/franking centre.
- Penalty for Delay: Failure to pay stamp duty on time can result in a penalty of up to 200% of the outstanding amount.
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