Stamp Duty & Registration Charges in Delhi (2026): Latest Rates, Fees & Registration Process

Stamp duty and registration charges in Delhi are mandatory costs for every property buyer in the National Capital Territory. Whether you are buying a flat in Dwarka, a house in Rohini, a shop in Lajpat Nagar, or a plot in Janakpuri, understanding stamp duty and registration charges in Delhi helps you budget accurately before any transaction. Delhi’s stamp duty is 6% for male buyers and 4% for female buyers — confirmed by the Department of Revenue, Government of NCT of Delhi at revenue.delhi.gov.in. The registration fee is 1% of the sale deed value. Property registration in Delhi has migrated to the National Generic Document Registration System (NGDRS) at ngdrsservices.delhigovt.nic.in. This guide covers all current rates, examples, documents, and the registration process.

What is Stamp Duty in Delhi?

Stamp duty in Delhi is a tax levied on property transaction documents — sale deeds, gift deeds, conveyance deeds — at the time of registration. The Indian Stamp Act, 1899, as applicable to Delhi, governs stamp duty.

Calculate stamp duty based on the transaction value or the Circle Rate, whichever is higher.

Circle rates for Delhi are published district-wise by the Department of Revenue at revenue.delhi.gov.in.

What are Registration Charges in Delhi?

Registration fee is 1% of the total value of the Sale Deed plus ₹100 pasting charge. Both vendor and vendee must be present with identification documents at the time of presentation. Two witnesses with identification documents must also be present

Latest Stamp Duty & Registration Charges in Delhi (2026)

Based on official information from the Department of Revenue, Government of NCT of Delhi at revenue.delhi.gov.in:

Buyer Category	Stamp Duty	Registration Fee	Total
Male buyer	6%	1% + ₹100 pasting	7% + ₹100
Female buyer	4%	1% + ₹100 pasting	5% + ₹100
Joint (male + female)	5%	1% + ₹100 pasting	6% + ₹100

Gift Deed: Stamp duty at 4% if the donee is a woman and 6% if the donee is a man. Registration fee is 1% of the total value plus ₹100 pasting charges.

Always verify the current rates on revenue.delhi.gov.in/revenue/property-registration as rates are subject to revision.

Stamp Duty Calculation with Examples

Example 1 — Male Buyer (Dwarka, ₹80 lakh property)

• Property value: ₹80,00,000
• Stamp duty (6%): ₹4,80,000
• Registration fee (1%): ₹80,000 + ₹100
• Total: ₹5,60,100

Example 2 — Female Buyer (Rohini, ₹80 lakh property)

• Property value: ₹80,00,000
• Stamp duty (4%): ₹3,20,000
• Registration fee (1%): ₹80,000 + ₹100
• Total: ₹4,00,100

Saving for female buyer: ₹1,60,000 — a powerful financial reason to register in a woman’s name.

Factors Affecting Stamp Duty in Delhi

• Buyer’s gender: Women save 2% — a significant difference on high-value Delhi properties
• Property value vs Circle Rate: Tax is levied on the higher of the two
• Type of deed: Sale, gift, conveyance, lease — different rates apply
• Location: Circle rates differ by category — A+ to H across Delhi localities

Documents Required for Property Registration in Delhi

• Original sale deed on stamp paper or e-Stamp
• Title deed of previous owner (Mother Deed)
• Property tax receipts (MCD or NDMC)
• Circle rate valuation certificate
• Identity proof — Aadhaar and PAN of buyer and seller
• Passport-size photographs
• Two witnesses with valid photo ID
• NOC from society or housing authority (for apartments)

Online Payment Process in Delhi

Delhi property registration has migrated to the NGDRS system:

1. Visit ngdrsservices.delhigovt.nic.in
2. Register or log in as a citizen.
3. Enter property and party details.
4. System calculates applicable stamp duty.
5. Pay stamp duty online via e-Stamp through authorised SHCIL centres or the NGDRS payment gateway.
6. Book Sub-Registrar appointment.
7. Attend with all parties, witnesses, and documents on the appointment date.

For pre-2024 property records: The DORIS portal at doris.delhigovt.nic.in covers records from 2005 to January 2024.

Note: All Sub-Registrar offices have been migrated to the NGDRS Portal and are no longer active in DORIS.

Property Registration Process in Delhi

1. Complete online data entry on NGDRS.
2. Pay stamp duty via e-Stamp or authorised vendors.
3. Book appointment at the relevant Sub-Registrar office.
4. Visit SRO on appointment date with both parties and two witnesses.
5. Submit all documents for verification.
6. Sub-Registrar registers the deed and returns the original.

Important: Registration fee more than ₹500 will be accepted by demand draft or pay order only.

Tax Benefits under Section 80C

Stamp duty and registration charges on a self-occupied residential property qualify for deduction under Section 80C of the Income Tax Act — within the combined limit of ₹1.5 lakh per year for individuals and HUFs.

Penalty for Delayed Registration in Delhi

Registration must be completed within 4 months of executing the sale deed. Delay attracts a penalty. Apply for condonation of delay at the Registrar’s office beyond this period.

Tips Before Registering Property in Delhi

• Check the Circle Rate for your specific locality on revenue.delhi.gov.in
• Register in a woman’s name where possible — saves 2% stamp duty
• Verify property title through NGDRS encumbrance search before finalising
• Ensure MCD property tax is paid and no dues exist
• Check your home loan eligibility before finalising the property value
• For Encumbrance Certificate verification, our Encumbrance Certificate Delhi guide covers the full DORIS and NGDRS search process

Frequently Asked Questions — Stamp Duty & Registration Charges Delhi

What is stamp duty in Delhi?
Stamp duty and transfer duty at 4% if the buyer is a woman and 6% if the buyer is a man. Calculated on transaction value or Circle Rate — whichever is higher.

What are registration charges in Delhi?
Registration fee is 1% of the total value of the Sale Deed plus ₹100 pasting charge.

Can stamp duty be paid online in Delhi?
Yes. Through the NGDRS portal at ngdrsservices.delhigovt.nic.in via e-Stamp and online payment gateway.

Is there a concession for women buyers in Delhi?
Yes. Women pay 4% stamp duty — 2% less than male buyers who pay 6%.

Which documents are required for registration in Delhi?
Sale deed, Mother Deed, property tax receipts, Circle Rate certificate, Aadhaar and PAN of buyer and seller, photographs, and two witnesses with ID proof.

Is stamp duty eligible for tax deduction in Delhi?
Yes. Under Section 80C, stamp duty and registration charges on a self-occupied residential property are deductible up to ₹1.5 lakh per year.

Can stamp duty be refunded in Delhi?
Generally not after registration. Partial refund is possible in specific cases — such as pre-registration cancellations.