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ASK Law Xperts  •  Adv. Sanjay Kumar  •  D/4029/2014, Bar Council of Delhi
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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

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 LocalityMinimum 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)
UseMultiplying Factor
Residential1
Public Utility (private school, college, hospital)2
Industrial2
Commercial3

Land rate for other uses = residential land rate (Table 1) × the use factor above.

2. Minimum Cost of Construction per sq. metre — base rate
CategoryResidential (₹/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 CompletionAge Factor
Prior to 19600.5
1960 – 19690.6
1970 – 19790.7
1980 – 19890.8
1990 – 20000.9
2000 onwards1.0

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 TypeMultiplying Factor
Pucca1.0
Semi-pucca0.75
Katcha0.5
3. Built-up Flat Rates — up to 4 Storeys per sq. metre (Table 1.3)
Plinth AreaDDA / Group Housing (Residential)Private / Co-op / Builder (Commercial)Multiplying Factor (Private)
Up to 30 sqm₹50,400₹57,8401.10
Above 30 & up to 50 sqm₹54,480₹62,5201.15
Above 50 & up to 100 sqm₹66,240₹75,9601.20
Above 100 sqm₹76,200₹87,3601.25
3.1 Built-up Flat Rates — more than 4 Storeys uniform rate per sq. metre (Rule 4.1)
UseMinimum 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
PropertyMinimum (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 storeysPlinth Area × Built-up Rate (by category & size band)
Flat above 4 storeysPlinth Area × uniform rate (×1.25 if private builder)
Stamp dutyRate% × (higher of circle-rate value or agreement value)
MCD Transfer DutyAdditional 1% on sale / gift where value exceeds ₹25 lakh (MCD areas)

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.

Delhi Stamp Duty Rates 2026
DocumentStamp DutyReg. Fee
Sale Deed — Male6%1% (max ₹30,000)
Sale Deed — Female4%1% (max ₹30,000)
Sale Deed — Joint (M+F)5%1% (max ₹30,000)
Gift (blood relation)Nil / ₹1,000₹1,000
Gift (others)6%1%
Mortgage2% (max ₹25 lakh)0.5%
Lease (up to 1 yr)2% of annual rent₹1,000
Agreement to Sell₹100₹1,000
Special POA₹100₹100
General POA₹500₹100
Partition Deed2% on separated share1%

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