Stamp Duty and Property Registration: Property buyers need to pay the stamp duty and registration fee when registering a property in Uttar Pradesh (UP). With this guide, you can learn more about the stamp duty and registration fee in 2024.
2024 stamp duty on gifts of real estate within a family in the United Provinces
UP Assembly passes bill to charge Rs 5,000 stamp duty on property transfers between blood relatives in 2024.
Stamp duty, registration fee on property registry in UP in 2024
| Owner | Stamp duty as percentage of the property value | Registration charge as percentage of the property value | Stamp duty and registration charge in Rupees on a property worth Rs 10 lakh |
| Man | 7% | 1% | Rs 70,000 + Rs 10,000 |
| Woman | 6%* | 1% | Rs 50,000* + Rs 10,000 |
| Man + woman | 6.5% | 1% | Rs 65,000 + Rs 10,000 |
| Man + Man | 7% | 1% | Rs 70,000 + Rs 10,000 |
| Woman + woman | 6% | 1% | Rs 50,000* + Rs 10,000 |
In addition to the stamp duty of Rs 5,000, an extra processing fee of Rs 1,000 must be paid.
On June 15, 2022, the Uttar Pradesh Cabinet decided to lower the registration and stamp duty fees for family-owned property transfers. The UP cabinet reduced the total stamp duty and registration rate for such property transactions to Rs 7,000 in a meeting presided over by Chief Minister Yogi Adityanath. This amount comprises Rs 6,000 for stamp duty and Rs 1,000 for processing expenses. Nevertheless, this stamp duty exemption is only available for certain transfers and is only good for a short time—six months.
Stamp duty on other deeds in UP in 2024
| Documents to be registered | Stamp duty in Rs |
| Gift deed | *5% of the property value
**Rs 5,000 in case of gifting in family members |
| Will | Rs 200 |
| Exchange deed | 3% |
| Lease deed | Rs 200 |
| Agreement | Rs 10 |
| Adoption deed | Rs 100 |
| Divorce | Rs 50 |
| Bond | Rs 200 |
| Affidavit | Rs 10 |
| Notary | Rs 10 |
| Special power of attorney | Rs 100 |
| General power of attorney | Rs 10 to Rs 100 |
Stamp duty on property gifting within a family in UP in 2024
Who are the family members for this purpose?
The reduced charges will apply only on property transfers to one’s
- Father
- Mother
- Brother
- Sister
- Spouse
- Son
- Daughter
- Son-in-law
- Daughter-in-law
It was previously required that property owners in Uttar Pradesh pay a registration fee of 1% and a stamp duty of 7% when transferring their property to family members. As a result, even if a person gives their asset to a family member without receiving any compensation, they will still have to pay stamp duty and registration fees of Rs 8 lakh for a property worth one crore.
Due to the high stamp duty rates in Uttar Pradesh, most owners in the state used a power of attorney, which required only a payment of Rs 100. The state government suffered a significant loss of revenue as a result. As a result of the high tax rate, the majority of owners did not transfer their property to family members during their lifetime.
One way to transfer property among family members is to draft and execute a partition, relinquishment, or gift deed.
Uttar Pradesh’s legislation about stamp duty
It is required that the buyer register the sale deed in the subregistrar’s office if the transaction is valued more than Rs 100 under Section 17 of the Uttar Pradesh Registration Act, 1908. The state must recognize and enforce a property transaction in order for it to become enforceable.
Women’s stamp duty in the UP
Stamp duty is reduced for women in UP, as in many other states with uniformly lower stamp duty; however, this reduction is only applicable to homes in a certain price range. If the property cost more than Rs 10 lakh, stamp duty is equal.
In 2024, the property registration fee in UP
The UP government eliminated the clause capping the maximum charge at Rs 20,000 on transactions and announced new stamp duty rates and registration fees for real estate and other transactions in 2020. The registration cost is now determined by deducting 1% from the sale price. A property valued at Rs 50 lakh requires a registration fee of Rs 50,000.
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Example of stamp duty payable
Assume Ram Singh is purchasing an 800-square-foot house in a neighborhood where the circle rate is Rs 5,000 per square foot. The property would therefore have a circle rate-based valuation of 800 x 5,000 = Rs 40 lakhs.
It is estimated that the buyer will pay Rs 2.80 lakhs in stamp duty on the property if it is registered at this price.
It is necessary to pay stamp duty even if the property is registered for less than Rs 40 lakhs or Rs 3.50 lakhs if the property is registered for more than Rs 50 lakhs.
How can I pay my stamp duty online in the United Provinces?
Open the UP portal for the Stamp and Registration Department by clicking this link. Please take note that the page will open in Hindi at first. After choosing the ‘आवेदन करें’ option, you will be able to change to English.
Now, use the “New Application” option to apply for a registration and generate an application number.
You can log in as a registered user after registering with your login credentials. You must then enter the information on the property, the buyer, the seller, and the witnesses. Once you fill out all the details, the system will automatically calculate stamp duty and registration fees. Schedule an appointment with the sub-registrar to register your property with this number.
Property registration at sub-registrar’s office in UP
The buyer, seller, and two witnesses must attend the Sub Registrar’s Office (SRO) after paying the stamp duty online. Two officers at the Sub Registrar’s Office complete property registration in two steps.
The SRO Operator confirms the information you submitted in your online application by taking thumb impressions and taking photographs.
Does property registration in Uttar Pradesh need stamp duty payment?
For any property valued over Rs 100, the buyer must pay stamp duty and registration fees. The requirements of the Registration Act of 1908 require the buyer to do this. Non-registration of the title denies legal ownership and can result in financial penalties for the seller.
Contact details for the UP Stamp Duty Office
- Department of Stamps and Registration,
- Second Level, Vishwas Building
- Lucknow, 226010, Vishwas Khand -3, Gomti Nagar
