Stamp Duty in NCR 2026: Delhi vs UP vs Haryana vs Rajasthan Compared
Checked: 5 official sources citedreviewed Report an error
Contents
Delhi NCR spans four states’ stamp laws. A buyer comparing a flat in Dwarka, Noida, Gurugram and Bhiwadi is comparing four different tax bills at the registry, and the difference on a Rs 1 crore home can exceed Rs 2 lakh. This guide puts the 2026 rates for Delhi, Uttar Pradesh (Noida, Greater Noida, Ghaziabad), Haryana (Gurugram, Faridabad, Sonipat) and Rajasthan (Bhiwadi) side by side, explains the concessions for women and joint owners, the rules, surcharges, and the circle-rate trap, and works through a comparison you can adapt to your own budget. Our state-specific guides go deeper on each.
Rates at a glance (sale or conveyance deed, residential)
| State and NCR towns | Man | Woman | Joint (man and woman) | Registration fee | Extras |
|---|---|---|---|---|---|
| Delhi (general areas) | 6% | 4% | 5% (reported) | 1% plus Rs 100 pasting fee | Lower rates reported for NDMC areas |
| Uttar Pradesh: Noida, Greater Noida, Ghaziabad | 7% | 1 percentage point concession on property up to Rs 1 crore (July 2025 decision) | Depends on shares; check the IGRSUP calculator | 1% | None reported for |
| Haryana: Gurugram, Faridabad, Sonipat (within municipal limits) | 7% | 5% | 6% | Slab-based, capped at Rs 50,000 | Rural areas lower: 5%, 3% and 4% |
| Rajasthan: Bhiwadi | 6% | 5% (sole woman owner) | 6% | 1% | Surcharges on the amount (see below) |
In every state, duty is charged on the higher of the price in the deed and the government’s guideline value: in Delhi and UP, collector rate in Haryana, and DLC rate in Rajasthan.
Delhi
The Delhi Revenue Department states the rate for sale, conveyance and gift deeds as 6 percent for a male buyer and 4 percent for a female buyer, of the consideration or the circle-rate value, whichever is higher. The registration fee is 1 percent of the same value plus a Rs 100 pasting fee. Lender guides report 5 percent for joint male-female ownership and slightly lower rates in NDMC areas. Stamp duty above Rs 500 is paid through e-stamping via banks, and appointments with sub-registrars are booked online. Delhi’s circle rates have not been comprehensively revised for years, which keeps the guideline value low in many colonies; see our Delhi circle rate guides.
Uttar Pradesh
UP charges 7 percent stamp duty on sale deeds for men and a 1 percent registration fee. In July 2025 the UP Cabinet approved a one percentage point stamp duty discount for property worth up to Rs 1 crore bought in a woman’s name; earlier, the concession applied only to property up to Rs 10 lakh with a maximum benefit of Rs 10,000. Lender guides disagree on how the concession is applied above Rs 1 crore and to joint purchases, so run your numbers on the IGRSUP stamp calculator before buying e-stamps. Our IGRSUP registration guide covers the online process for Noida and Ghaziabad.
Two UP-specific costs often surprise buyers: the authority’s transfer charges on resale flats in Noida and Greater Noida, and the fact that a gift deed to a blood relative carries only a small fixed duty, which changes the calculus for family transfers.
Haryana
Haryana’s rates depend on whether the property is inside municipal limits. In urban areas, a man pays 7 percent, a woman 5 percent and a joint man-woman purchase 6 percent; outside municipal limits the rates are 5, 3 and 4 percent. The registration fee is not a percentage but a slab. The stamp duty and registration fee schedule published on the Haryana revenue department’s portal sets Rs 100 up to Rs 50,000, Rs 500 up to Rs 1 lakh, Rs 1,000 up to Rs 5 lakh, Rs 15,000 for Rs 25 lakh to Rs 30 lakh, Rs 20,000 for Rs 30 lakh to Rs 40 lakh and Rs 40,000 for Rs 70 lakh to Rs 80 lakh, with a cap of Rs 50,000 for anything above Rs 90 lakh. A service charge of Rs 200 is added for a sale or conveyance deed. The cap makes Haryana relatively cheaper on registration for expensive homes. Haryana’s collector rates for 2026-27 took effect on 1 April 2026, and registration is now paperless through the state’s e-registration portal.
Rajasthan (Bhiwadi)
Bhiwadi, on the Haryana border, falls under Rajasthan’s Stamp Act. The base duty is 6 percent for men and joint buyers and 5 percent for a woman who is the sole owner, with lower rates for women from SC, ST and BPL categories. The registration fee is 1 percent. The extra cost is the surcharge on the duty itself. The Rajasthan Stamp Act, 1998 provides for two separate surcharges on the duty. Section 3-B, as substituted by the Rajasthan Stamp (Amendment) Act, 2020, allows a surcharge of up to 20 percent of the duty, at the rate the state notifies, for cow conservation and calamity relief. Section 3-A provides an infrastructure surcharge. The Rajasthan Finance Act, 2026 raised it from 10 percent to 13 percent, but kept 10 percent for instruments with a market value or consideration of up to Rs 10 lakh, or not charged ad valorem. The Finance Department’s notification of 11 February 2026 (No. F.4(2)FD/Tax/2026-132) applies the 13 percent rate. With the 20 percent Section 3-B surcharge, the total is 33 percent of the duty for a property above Rs 10 lakh and 30 percent up to Rs 10 lakh. Older guides that mention only a 20 percent surcharge leave out Section 3-A. Confirm the figure on Rajasthan’s e-Panjiyan portal or with the sub-registrar before you pay.
Worked comparison: Rs 1 crore flat
For illustration, assume the deed value and the guideline value are both Rs 1 crore, the property is in an urban area, and no other concessions apply. Figures are rounded.
| Buyer | Delhi | UP (Noida) | Haryana (Gurugram) | Rajasthan (Bhiwadi), with 33% surcharge |
|---|---|---|---|---|
| Man: stamp duty | Rs 6,00,000 | Rs 7,00,000 | Rs 7,00,000 | Rs 6,00,000 + Rs 1,98,000 |
| Man: registration | Rs 1,00,100 | Rs 1,00,000 | Rs 50,000 | Rs 1,00,000 |
| Man: total | about Rs 7.0 lakh | about Rs 8.0 lakh | about Rs 7.5 lakh | about Rs 9.0 lakh |
| Woman: total | about Rs 5.0 lakh | about Rs 7.0 lakh (6% after concession, if it applies at Rs 1 crore) | about Rs 5.5 lakh | about Rs 7.65 lakh |
Two lessons stand out. First, Haryana and Delhi give women a two percentage point concession, which on Rs 1 crore is Rs 2 lakh; UP’s concession is one point and is limited by value. Second, Rajasthan’s headline 6 percent becomes close to 8 percent once surcharges are added, so Bhiwadi’s lower prices are partly offset at the registry.
Stamp duty and registration estimate
- Stamp duty
- —
- Registration
- —
- Total at the registry
- —
Rates as stated in our NCR stamp duty guide, as of October 2026. Stamp laws change often; check the state portal before you pay. Rates and sources
The circle-rate trap
When the price you agree is below the guideline value, every state charges duty on the guideline value. Haryana’s 2026-27 collector rates and the periodic revisions in Ghaziabad and Gautam Buddh Nagar can push this value above market prices in slow-moving pockets. Income-tax rules can then also treat the gap as income for the buyer and seller if the guideline value exceeds 110 percent of the price. Check the circle rate before you negotiate, not at the registry.
Step-by-step: estimating your registry cost in any NCR state
- Step 1: Find the guideline value: circle rate (Delhi, UP), collector rate (Haryana) or DLC rate (Rajasthan) for your exact location and property type.
- Step 2: Take the higher of that value and your agreed price.
- Step 3: Apply the rate for the buyer profile: man, woman or joint, urban or rural.
- Step 4: Add surcharges (Rajasthan) and the registration fee or slab.
- Step 5: Add fixed charges: pasting fee in Delhi, e-stamp service charges, legal fees and, for resale in Noida or Greater Noida, transfer charges.
- Step 6: Check the state’s online calculator and buy e-stamps only after confirming the figure.
Joint ownership and the woman’s-name strategy
- A concession only helps if the woman is a genuine owner. The deed, the loan and the payments should reflect her share.
- In Rajasthan, the lower rate applies to a woman as sole owner; a husband-wife joint purchase is charged at 6 percent, according to one 2026 guide.
- Adding a co-owner later by gift or sale triggers fresh duty, so decide ownership before registration.
- Lenders usually require all owners to be co-borrowers.
As of October 2026
Rates here come from the Delhi Revenue Department, the UP government’s 2025 cabinet decision as reported by All India Radio, and 2026 guides by lenders and portals for Haryana and Rajasthan. Stamp laws are amended frequently, and NDMC, cantonment and rural rates differ. Verify on each state’s official portal before you pay.
Frequently asked questions
Which NCR state has the lowest stamp duty for women?
Delhi, at 4 percent for a woman buyer, followed by Haryana urban areas at 5 percent. Delhi adds a 1 percent registration fee, while Haryana's registration fee is capped at Rs 50,000.
What is the stamp duty for women in Noida?
UP's base rate is 7 percent. In July 2025 the UP Cabinet approved a one percentage point discount for property up to Rs 1 crore bought in a woman's name. Check how it applies to your deal on the IGRSUP calculator.
Is registration fee in Gurugram 1 percent?
No. Haryana uses value slabs, from Rs 100 for very small values up to a maximum of Rs 50,000 for property above Rs 90 lakh.
Why is registry costlier in Bhiwadi than the rate suggests?
Rajasthan adds two surcharges on the stamp duty amount: 20 percent under Section 3-B of its Stamp Act and 13 percent under Section 3-A (10 percent for property up to Rs 10 lakh), under the Rajasthan Finance Act, 2026 and a Finance Department notification of 11 February 2026. For a man buying above Rs 10 lakh, that takes the effective duty to 7.98 percent, nearly 8 percent, before the 1 percent registration fee.
Is stamp duty charged on the price or the circle rate?
On the higher of the two in all four states: circle rate in Delhi and UP, collector rate in Haryana and DLC rate in Rajasthan.
Sources
- Delhi Revenue Department: Important information regarding registration of property
- Delhi Revenue Department: Property registration
- All India Radio News: UP Cabinet approves 1% stamp duty exemption for women up to Rs 1 crore (Jul 2025)
- Godrej Capital: Stamp duty and registration charges in Uttar Pradesh 2026
- Godrej Capital: Stamp duty and registration charges in Haryana 2026
- Godrej Capital: Stamp duty and registration charges in Delhi 2026
- Godrej Capital: Stamp duty and registration charges in Rajasthan
- Square Yards: Stamp duty and registration charges in Rajasthan 2026
- Lawyers in Gurgaon: Collector rate Haryana 2026-27 effective 1 April 2026
- ADiHomes: Buying in a woman's name, stamp duty savings across NCR
- Haryana Revenue Department (Jamabandi): Stamp duty and registration fees schedule
- Rajasthan Stamp (Amendment) Bill, 2020: substituted Section 3-B (PRS copy)
- Rajasthan Finance Department: notification of 11 February 2026, Section 3-A surcharge at 13 percent
- Rajasthan Finance Act, 2026, section 5: amendment of Section 3-A (PRS copy)
Updated 25 October 2026. This article is general information, not legal or financial advice; check current rules and project details before you decide.
