Transfer Charges on Resale Flats in Noida: TM Rules and Costs
Contents
You have agreed a price on a resale flat in Noida. Then the broker mentions “TM charges”, and your budget has a new line in it. This guide explains what the charge is, how it is worked out, and how to allow for it before you make an offer.
One warning first. Published figures on this topic do not always agree. Most of what is online comes from property portals and brokers, not from the Authority’s own circulars, and we could not confirm a 2026 revision on an official page. Treat every number below as a planning estimate. Get the exact figure in writing from the Authority before you sign anything.
What is a Transfer Memorandum (TM) charge?
Most land in Noida and Greater Noida is leasehold. The Authority owns the land and developers lease it. When a flat changes hands, another lease gets issued, and that costs money. That fee is the transfer charge, usually called the TM charge.
It is separate from stamp duty. Stamp duty goes to the UP government, while TM charges go to the Greater Noida Authority. Noida works the same way, with the Noida Authority collecting its own TM charge.
Two practical points:
- Resale only. TM charges apply to resale flats, not to new properties bought directly from builders or developers.
- Not optional. Without paying TM charges, the authority will not record you as the new owner (lessee). A registered sale deed alone does not finish the job.
How TM charges are calculated in Noida
Most current guides say the Noida Authority charges residential resale at 2.5 percent of the circle rate. The Authority halved the earlier 5% charge to 2.5% for residential plots and flats in September 2021. Reports at the time said the new rate applied to properties allotted after 2011.
The rough formula is:
TM charge = circle rate per sq m × area in sq m × 2.5%
Here is a worked example from one guide. With a circle rate of Rs 50,000 and a 100 sq m property, the transfer charge comes to Rs 1.25 lakh.
Another guide uses a higher-category sector as its example. A circle rate of ₹1,26,750 at 2.5% gives about ₹3,168 per sq m. For 100 sq m, that is roughly ₹3.17 lakh. This is our own arithmetic on their figure, and circle rates are revised from time to time.
Why the numbers differ between sources
- Age slabs. Several guides publish a different method for flats. It uses a share of the original allotment price, from 50% for pre-1990 allotments down to 2.5% for allotments after 24 September 2021, plus fixed amounts by flat category. These slabs are usually quoted for Authority-allotted flats.
- Group housing. One guide says group housing is charged differently, at a per-sq-m rate plus a 2.5% location premium. An older Authority transfer form lists fixed per-sq-m group housing rates that vary by sector. We could not confirm whether those are still used after the 2021 cut.
- Area base. Guides do not say clearly whether area means built-up, carpet or super area for an apartment.
Because of this, ask the Authority (or a registry professional) for a written TM computation for your exact flat and sector. Do that before you finalise the price.
How it works in Greater Noida
Greater Noida Authority (GNIDA) has its own rule. It cut the transfer charge for built-up houses and residential land from five percent to 2.5 percent, and capped it at one percent for group housing societies. That decision was taken at a board meeting on 26 June 2021. A guide updated this month still repeats that resale flats in group housing societies are capped at 1%.
What we could not verify is the value the 1% is applied to. It could be circle-rate value or something else. Ask GNIDA how it computes the figure for your flat.
GNIDA’s own scheme flats are a separate case. Its 2020 scheme terms list per-sq-m rates by size: Rs 250 for up to 50 sq m, Rs 500 for 51–100 sq m and Rs 600 for 101 sq m and above. Those terms also say the charges are not refunded if the transfer falls through because of a dispute or withdrawal. That is a good reason to check the whole title before paying.
| Point | Noida Authority | Greater Noida Authority |
|---|---|---|
| Charge applies to | Resale of leasehold flats and plots | Resale of leasehold flats and plots |
| Commonly quoted rate for residential flats | 2.5% of circle rate (some guides quote age-slab rules instead) | Capped at 1% for group housing flats; 2.5% for houses and residential land |
| Last big revision reported | September 2021 | June 2021 |
| Main uncertainty | Group housing method and area base | Value the 1% is applied to |
Who normally pays the TM charge?
The usual answer is the buyer. In most resale cases, the buyer pays the TM-related transfer charges, along with stamp duty and registration fees. Another guide says the buyer typically pays, but buyer and seller can agree otherwise.
Not every source agrees. One registry service says transfer charges are usually paid by the seller. In practice this is a negotiating point, not a fixed rule. Write the split into your agreement instead of assuming.
Family transfers
Transfers between close relatives (a spouse, parents, children) are treated more lightly. Sources disagree on how lightly:
- One guide says transfers between blood relatives carry no transfer charge, only a Rs 1,000 processing fee.
- Another says the charge is 50% of the standard rate. It lists the documents needed: a plain-paper application, an affidavit on ₹10 stamp paper, and no-dues, NOC and occupancy certificates.
- An older Authority transfer form also states 50% of the applicable charges for transfers among prescribed categories.
If you are planning a family transfer, budget for 50% and treat any lower amount as a bonus. Confirm which relatives qualify and what proof is needed. The same goes for Greater Noida: transfers between close family members are often charged less, but check the exact rule with GNIDA.
GPA cases: where costs rise and risk grows
A General Power of Attorney (GPA) sale happens when the person selling is not the original allottee but holds a GPA from them. Guides agree these cost more. For a GPA property, the transfer charge is double, and buyer and seller share it equally.
The Authority’s older transfer form sets out the multiples: 1.5 times the normal charge for blood relatives of the registered GPA holder, and 2 times for others. A 2025 report on the Authority’s thinking is consistent with this. Direct transfers by original allottees attract 2.5%, transfers to a GPA holder’s blood relatives 3.75%, and transfers to third parties 5%. The same report said the Authority was drafting a policy for properties moved through multiple GPAs, with higher fees for second and third GPA holders. We could not confirm whether that policy was finalised, so treat multi-GPA chains as high-risk and unresolved.
A practical rule: buy GPA flats only after a property lawyer has checked the whole chain, and price in the higher charge. If you can, ask the seller to regularise the title first. One guide notes the Supreme Court has declared GPA transfers invalid as a way of selling property.
What the full cost looks like: a worked example
Here is an illustration. The figures are our assumptions, not real quotes: a Noida flat of 100 sq m, a circle rate of ₹50,000 per sq m (circle value ₹50 lakh), and a sale price of ₹90 lakh.
For resale, stamp duty is based on the sale price or circle-rate value, whichever is higher, so here it is ₹90 lakh. Current rates quoted for the region are 7% for men and 6% for women on property worth up to ₹1 crore, plus a 1% registration fee. A resale flat in a completed building carries no GST.
| Item | Male buyer | Female buyer |
|---|---|---|
| Stamp duty (7% / 6% of ₹90 lakh) | ₹6,30,000 | ₹5,40,000 |
| Registration fee (1%) | ₹90,000 | ₹90,000 |
| TM charge (2.5% × ₹50,000 × 100 sq m) | ₹1,25,000 | ₹1,25,000 |
| Total government/Authority costs | ₹8,45,000 | ₹7,55,000 |
Brokerage, society NOC fees and legal costs come on top of this. They are not in the table.
How the TM charge changes by case
| Case | Basis | TM charge (same example) |
|---|---|---|
| Normal resale, direct from allottee | 2.5% of circle value | ₹1,25,000 |
| Family transfer | 50% (conservative budget); some sources say nominal fee only | ₹62,500 (or ₹1,000 if the lower reading applies) |
| GPA sale to a third party | 2× normal charge | ₹2,50,000 (₹1,25,000 each if split equally) |
Notice what the example shows. The TM charge here depends on circle rate and area, not on your negotiated price. If you bargain ₹5 lakh off the price, you save about ₹35,000 in stamp duty and ₹5,000 in registration fee, but the TM charge stays the same. This holds only while the price is above circle value and the method is circle-rate based.
How to build TM charges into your resale offer
- Get a written TM estimate first. Ask the Authority or an experienced registry professional for the exact amount for that flat, sector and area.
- Check dues and papers. Pending lease rent or Authority dues can slow a transfer. A bank loan on the flat needs closure and a bank NOC. Ask for the seller’s no-dues papers and society NOC up front.
- Decide who pays, in writing. State the amount, the payer, and a cap. For example: “Buyer pays TM up to ₹1.25 lakh; any excess is shared equally.”
- Negotiate on the total. If the seller wants you to bear a GPA surcharge, treat it as part of the price and ask for a matching reduction.
- Add a buffer. Circle rates and Authority rules change. Hold 10–15% of the TM estimate in reserve for revisions, processing fees and delays.
- Link payment to progress. Release the balance only after the sale deed is registered and the TM application is accepted.
Allow extra time as well. Documents can include the sale deed or allotment letter, buyer and seller affidavits, no-dues certificates and identity proofs. In Greater Noida, one guide says GNIDA may also ask for bank or society NOCs. The order of steps (TM first or registry first) is described differently by different sources, so confirm it with the Authority.
Search and compare resale options
If you are still shortlisting, start with the Noida locality guide and the Greater Noida guide to compare areas. The Greater Noida West guide covers a major group-housing belt where society-flat resales are common. You can also use the all-projects page to filter by city and builder.
Bottom line
TM charges are a resale-only cost paid to the Authority. For most Noida residential flats, the commonly quoted rate is 2.5% of circle value. For Greater Noida group housing, it is capped at 1%. Family transfers usually cost less, and GPA sales usually cost more. Because the sources conflict and rules get revised, get the exact figure in writing, and put the payer and the amount into your offer.
This article is general information, not legal advice. Check current figures with the Noida Authority or Greater Noida Authority and a property lawyer before you commit.
Frequently asked questions
What are transfer (TM) charges on a resale flat in Noida?
They are a fee paid to the Noida Authority when a leasehold flat changes hands, because the Authority owns the underlying land. The fee is separate from stamp duty and registration, and it applies to resale only, not to flats bought new from a builder.
How much is the TM charge on a resale flat in Noida?
Most current guides quote 2.5% of the circle rate for residential resale, after the Authority cut it from 5% in September 2021. Some guides publish allotment-year slabs instead, so get a written computation for your specific flat.
What are the transfer charges in Greater Noida for group housing flats?
GNIDA reportedly capped the transfer charge for resale flats in group housing societies at 1% in June 2021. The value the percentage is applied to is not clearly stated in the sources we found, so confirm it with GNIDA.
Who pays TM charges, the buyer or the seller?
In most resale deals the buyer pays, but buyer and seller can agree otherwise, and one registry service says the seller usually pays. Put the payer and any cap in the agreement.
Are TM charges lower for transfers within the family?
Usually yes, but sources differ: one says only a Rs 1,000 processing fee, others say 50% of the standard charge. Budget for 50% until the Authority confirms the exact amount in writing.
How much extra do I pay when buying a GPA flat in Noida?
Guides say the transfer charge doubles for GPA properties, and the Authority's older form sets 1.5 times for blood relatives of the GPA holder and 2 times for others. Chains with several GPAs are an unresolved area, so get a lawyer to check the title.
Is GST charged on a resale flat in Noida?
No. A resale flat in a completed building carries no GST, but you still pay stamp duty, registration fees and the Authority's transfer charge.
Sources
- Transfer Memorandum: The Hidden Tax on Resale Flats in Noida – Outlook Money
- Transfer charges in Noida: Revised rate list, calculations, process – 99acres
- Transfer Charges in Noida: Property Transfer Fees and Costs 2026 – NoBroker
- Noida Property Registration – Comprehensive Guide to Transfer Charges 2026 – BasicHomeLoan
- Stamp Duty and Registration Charges in Greater Noida 2026 – Square Yards
- Greater Noida authority slashes transfer charges on property transactions – 99acres
- Transfer of Memorandum (TM) Charges on resale flats – HomeFinderOnline
- Noida Authority reduces the transfer charges on residential and group housing – Avi Arora
- Noida Authority's New Policy on GPA Property Transfers – RealtyBuzz
- Noida Authority transfer application form (older version) – Scribd
- Terms and Conditions for Allotment of Multi-storey Flats – GNIDA
- GNIDA Lease Deed & Transfer Memorandum 2026: Buyer Guide – Sobha
- Transfer Memorandum Noida – Registrywaala
- GST on Residential Property in Noida: Rates & Examples 2026 – Prateek Group
Updated 20 October 2026. This article is general information, not legal or financial advice; check current rules and project details before you decide.
