Stamp duty and registration charges in Delhi, worked out
Delhi charges duty according to who receives the property: 4% of the value if it is a woman, 6% if it is a man. Registration adds 1% and ₹100. Both are worked out on the higher of the price in the deed and the circle-rate value.
The figures here come from two official places: the Delhi Revenue Department's property registration page, last updated on 9 October 2026, and the citizen manual for NGDRS, the online system Delhi's Sub-Registrars now use. The Revenue Department's page lists rates for four kinds of deed. For any other deed, the Sub-Registrar assesses the duty on the document itself.
Rates by deed
| Deed | Stamp duty | Registration fee |
|---|---|---|
| Sale deed | 4% if the buyer is a woman, 6% if a man. The figure covers stamp duty and transfer duty | 1% of the value, plus a ₹100 pasting charge |
| Gift deed | 4% if the person receiving is a woman, 6% if a man. The property is valued by an approved valuer | 1% of the value, plus ₹100 |
| Conveyance deed, leasehold to freehold | 4% for a woman, 6% for a man, paid through the Collector of Stamps or the SDM | 1% of the value, plus ₹100, paid at the Sub-Registrar |
| Will | None | ₹600 |
| Relinquishment, partition, agreement to sell, power of attorney, lease | Not on the Revenue Department's page. The Sub-Registrar assesses the deed | Confirm for the deed |
Buying in joint names
The Revenue Department's page gives only the two rates. NGDRS applies them share by share: the man's share of the value at 6%, the woman's at 4%. The fee screen in the NGDRS manual writes the sum out exactly that way. A husband and wife buying 50:50 pay 5% of the value overall. If the wife holds 75%, the duty comes to 4.5%.
A worked example
Take a flat valued at ₹1 crore, whether that is the agreed price or the circle-rate value because the circle-rate value is higher:
| Buyer | Stamp duty | Registration (1% + ₹100) | Total |
|---|---|---|---|
| A woman | ₹4,00,000 | ₹1,00,100 | ₹5,00,100 |
| A man | ₹6,00,000 | ₹1,00,100 | ₹7,00,100 |
| A man and a woman, 50:50 | ₹5,00,000 | ₹1,00,100 | ₹6,00,100 |
The sample fee sheet in the NGDRS manual, for a sale in an MCD area, has four lines: stamp duty, the 1% registration fee, a ₹100 copying fee and a ₹1,000 e-change of name fee. NGDRS prints the lines for your own deed on the pre-registration summary before you pay. Check that sheet, not an online calculator.
Which value the duty is charged on
Duty is charged on the higher of the price written in the deed and the value NGDRS works out from Delhi's circle rates. It builds that value from the locality, the land type, the usage, the built-up area and the floor. Writing a lower price into the deed does not lower the duty. It only leaves you with a lower recorded cost when you sell.
Where your figure may differ
- Property in NDMC or Delhi Cantonment areas. Some published guides quote different rates there. We have not found an official schedule that says so, so confirm with the Sub-Registrar before you budget.
- A gift within the family. The Revenue Department's page lists no lower rate for a gift to a son, daughter or spouse. The 4% and 6% apply according to the person receiving.
- Leasehold DDA or L&DO property. The conveyance deed that makes it freehold carries the duty above. The conversion charges set by DDA or L&DO are paid to them separately.
Rates and fees are set by the Delhi government and change. These are from the Revenue Department's page as last updated on 9 October 2026 and from the NGDRS citizen manual. Confirm the figures on the pre-registration summary for your deed before you book an appointment.
Common questions
- What is the stamp duty for women in Delhi?
- 4% of the value, against 6% for a man, according to the Delhi Revenue Department. Registration adds 1% of the value and ₹100 for both.
- How is stamp duty calculated for joint owners in Delhi?
- Share by share. NGDRS charges the man's share at 6% and the woman's at 4%, so a husband and wife buying 50:50 pay 5% overall. Two women pay 4%, two men 6%.
- Is there a concession on a gift deed to a family member in Delhi?
- The Revenue Department's page lists none. A gift deed is charged 4% if the person receiving is a woman and 6% if a man, plus the 1% registration fee and ₹100.
- What does it cost to register a will in Delhi?
- ₹600, with no stamp duty. Registering a will is optional, but if you do register it, the person making the will and two witnesses must be present.
- Is stamp duty charged on the circle rate or the actual price?
- On whichever is higher. The circle rate sets the lowest value the duty can be charged on.
This is a general explanation, not advice on your property. Procedure, rates and thresholds differ by state and municipality and change over time. Kabir Real Estates provides advisory and due-diligence assistance and does not issue title certificates or formal legal opinions. Where a matter needs one, we will tell you so.
Sources
Checked against these sources on 11 October 2026
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