Indian Stamp Act, 1899
Stamp Duty Calculator (Delhi)
Estimate Delhi stamp duty and registration fee for sale deeds, gift deeds, leases, power of attorney and other documents under the Indian Stamp Act, 1899.
Stamp Duty Calculator (Delhi)
Indian Stamp Act 1899
Delhi Rates 2026
Sale · Gift · Lease
Estimate Delhi stamp duty and registration fee for sale, gift, lease, mortgage, POA and other documents under the Indian Stamp Act, 1899. Duty is on the higher of circle rate or transaction value. Informational reference only.
Computes the Delhi circle-rate (minimum) value per the Delhi Stamp (Prevention of Under Valuation of Instruments) Rules, 2007, then stamp duty on the higher of circle rate or agreement value. For a builder floor (one floor in a multi-storey building), land & stilt parking are taken as a proportionate share (plot ÷ number of floors) while construction is the full plinth of that floor. An additional 1% MCD transfer duty applies above ₹25 lakh. Women buyers get a concession. For reference only — verify with the Sub-Registrar.
Property Details
Plinth auto-calculates = Land Area × Covered% × Floors (Covered% default 100 — 75/80 likhein jahan coverage kam ho; apna Plinth khud type karenge to wahi chalega)
Stamp Duty & Registration Fee
Enter property details and click Calculate
1. Minimum Land Rates — Residential Use per sq. metre (Delhi Stamp Rules 2007, Table 1)
| Category of Locality | Minimum Land Rate (₹ per sq. metre) |
|---|---|
| A | ₹7,74,000 |
| B | ₹2,45,520 |
| C | ₹1,59,840 |
| D | ₹1,27,680 |
| E | ₹70,080 |
| F | ₹56,640 |
| G | ₹46,200 |
| H | ₹23,280 |
1.1 Minimum Land Rates — Commercial, Industrial & Other Uses multiplying factor on residential land rate (Table 1.1)
| Use | Multiplying Factor |
|---|---|
| Residential | 1 |
| Public Utility (private school, college, hospital) | 2 |
| Industrial | 2 |
| Commercial | 3 |
Land rate for other uses = residential land rate (Table 1) × the use factor above.
2. Minimum Cost of Construction per sq. metre — base rate
| Category | Residential (₹/sqm) | Commercial (₹/sqm) |
|---|---|---|
| A | ₹21,960 | ₹25,200 |
| B | ₹17,400 | ₹19,920 |
| C | ₹13,920 | ₹15,960 |
| D | ₹11,160 | ₹12,840 |
| E | ₹9,360 | ₹10,800 |
| F | ₹8,220 | ₹9,480 |
| G | ₹6,960 | ₹8,040 |
| H | ₹3,480 | ₹3,960 |
2.1 Age Factor by year of completion (Table 3.2)
| Year of Completion | Age Factor |
|---|---|
| Prior to 1960 | 0.5 |
| 1960 – 1969 | 0.6 |
| 1970 – 1979 | 0.7 |
| 1980 – 1989 | 0.8 |
| 1990 – 2000 | 0.9 |
| 2000 onwards | 1.0 |
The age factor is multiplied with the cost of construction to account for the age of the structure.
2.2 Structure Type Factor colonies in G & H category only (Table 3.3)
| Structure Type | Multiplying Factor |
|---|---|
| Pucca | 1.0 |
| Semi-pucca | 0.75 |
| Katcha | 0.5 |
3. Built-up Flat Rates — up to 4 Storeys per sq. metre (Table 1.3)
| Plinth Area | DDA / Group Housing (Residential) | Private / Co-op / Builder (Commercial) | Multiplying Factor (Private) |
|---|---|---|---|
| Up to 30 sqm | ₹50,400 | ₹57,840 | 1.10 |
| Above 30 & up to 50 sqm | ₹54,480 | ₹62,520 | 1.15 |
| Above 50 & up to 100 sqm | ₹66,240 | ₹75,960 | 1.20 |
| Above 100 sqm | ₹76,200 | ₹87,360 | 1.25 |
3.1 Built-up Flat Rates — more than 4 Storeys uniform rate per sq. metre (Rule 4.1)
| Use | Minimum Built-up Rate (₹ per sq. metre) |
|---|---|
| Residential | ₹87,840 |
| Commercial | ₹1,00,800 |
For multi-storey flats (more than 4 storeys) built by private builders, a multiplying factor of 1.25 is applied to the above rate.
How the Circle-Rate Value is Computed Delhi Stamp Rules 2007
| Property | Minimum (Circle-Rate) Value Formula |
|---|---|
| Independent house / plot | (Land Rate × Land Area × Use Factor) + (Construction Rate × Plinth Area × Age Factor × Structure Factor) |
| Flat up to 4 storeys | Plinth Area × Built-up Rate (by category & size band) |
| Flat above 4 storeys | Plinth Area × uniform rate (×1.25 if private builder) |
| Stamp duty | Rate% × (higher of circle-rate value or agreement value) |
| MCD Transfer Duty | Additional 1% on sale / gift where value exceeds ₹25 lakh (MCD areas) |
| Undivided share | Whole property valued; duty on the share fraction transferred (SR-office practice) |
| e-Stamp round-off | Dutiable value rounded UP to the next ₹5,000 (SR-office practice) |
Verified against the six illustrative cases given in the Delhi Stamp (Prevention of Under Valuation of Instruments) Rules, 2007. Stamp duty: Male 6%, Female 4%, Joint 5% (MCD); NDMC 5.5% / 3.5% / 4.5%; Delhi Cantonment flat 3%. Registration: 1% + ₹100 pasting. Circle rates were notified on 20.09.2014 and remain in force (as of July 2026); a revision (including a proposed A+ category) is under consideration but no new notification has been issued — verify current rates before relying.
Delhi Stamp Duty Rates 2026
| Document | Stamp Duty | Reg. Fee |
|---|---|---|
| Sale Deed — Male | 6% | 1% |
| Sale Deed — Female | 4% | 1% |
| Sale Deed — Joint (M+F) | 5% | 1% |
| Gift Deed (family or others — no concession in Delhi) | 6% M / 4% F / 5% Joint (donee) + 1% transfer duty above ₹25 lakh | 1% |
| Mortgage | 2% | 0.5% |
| Lease (up to 5 yrs) | 2% of average annual rent | ₹1,000 |
| Lease (5–10 yrs) | 3% of average annual rent | ₹1,000 |
| Lease (above 10 yrs) | 6% of average annual rent | ₹1,000 |
| Agreement to Sell | ₹100 | ₹1,000 |
| Special POA | ₹100 | ₹100 |
| General POA | ₹500 | ₹100 |
| Partition Deed | 2% on separated share | 1% |
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