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Stamp Duty & Registration Charges in Assam

Assam charges stamp duty under the Indian Stamp Act, 1899 as amended in its application to Assam (Schedule I; Indian Stamp (Assam Amendment) Ordinance 2008, Acts of 2021 and 2025); Registration Act, 1908 with the Assam Table of Registration Fees (Notification REGN.43/86/68 of 7.12.1989, w.e.f. 1.1.1990). A sale deed attracts 6% (women 5%) + 8.5% reg., and registration costs Graded ad valorem scale: Rs 10 up to Rs 500, rising per-thousand slabs (Rs 20 to Rs 75 per thousand) up to Rs 5 lakh, and Rs 85 per thousand (8.5%) where value exceeds Rs 5 lakh, applied to conveyances, gifts, leases, mortgages, bonds and partitions. For leases under 1 year the fee is on total rent; for 1 year or more on the average annual rent.. Pick an instrument below for an indicative estimate, then check the Assam-specific rules and FAQs.

Governing law: Indian Stamp Act, 1899 as amended in its application to Assam (Schedule I; Indian Stamp (Assam Amendment) Ordinance 2008, Acts of 2021 and 2025); Registration Act, 1908 with the Assam Table of Registration Fees (Notification REGN.43/86/68 of 7.12.1989, w.e.f. 1.1.1990). Rates last verified .

Sale deed
6% (women 5%) + 8.5% reg.
Registration fee
Graded ad valorem scale: Rs 10 up to Rs 500, rising per-thousand slabs (Rs 20 to Rs 75 per thousand) up to Rs 5 lakh, and Rs 85 per thousand (8.5%) where value exceeds Rs 5 lakh, applied to conveyances, gifts, leases, mortgages, bonds and partitions. For leases under 1 year the fee is on total rent; for 1 year or more on the average annual rent.
Rent / leave & licence
~2% of total rent (<1 yr)
E-stamping
E-stamp certificates available

Assam stamp duty estimate

Enter the amounts above to see an indicative estimate.

Assam stamp duty by instrument

InstrumentStamp duty in Assam
Sale deed / conveyanceArt. 23 (as amended w.e.f. 07.08.2008): 5% of market value for conveyance in favour of women and 6% for others, plus registration fee of 8.5% on value above Rs 5 lakh.
Rent / lease / leave & licence agreementArt. 35(a): lease under 1 year = bond duty on the whole amount payable (Rs 10 up to Rs 500, Rs 20 up to Rs 1,000 and Rs 10 per additional Rs 500, i.e. about 2%); 1-5 years = bond duty on the average annual rent; 5-10 years = conveyance rate on the average annual rent; longer terms = conveyance rate on multiples (2x, 4x, 5x) of average annual rent.
Gift deedArt. 33: same duty as a conveyance on market value (5% women / 6% others).
General power of attorneyArt. 48(d): Rs 200 when authorising up to five persons to act jointly/severally in more than one transaction or generally; Rs 400 for six to ten persons; conveyance duty on market value when given for consideration to sell immovable property.
Special power of attorneyArt. 48(c): Rs 100 when authorising one or more persons to act in a single transaction; Rs 15 when executed solely to present documents for registration (Art. 48(a)).
AffidavitArt. 4: Rs 15.
Agreement / MoU (not otherwise provided)Art. 5(e): Rs 10 for an agreement not otherwise provided for.
Indemnity bondVerify with the sub-registrar Needs verification
Mortgage deedArt. 40(b) without possession: same duty as a Bond on the amount secured (Rs 10 per Rs 500, about 2%); with possession: conveyance rate on the amount secured.
Partnership deedArt. 46: Rs 100 where capital exceeds Rs 1,000 (bond rate if capital is Rs 1,000 or less); dissolution Rs 50.

What is specific to Assam

  • Assam's registration fee is among the highest in India: Rs 85 per thousand (8.5%) on value above Rs 5 lakh, so a male buyer pays roughly 14.5% in total.
  • Women buyers pay 5% stamp duty instead of 6% under the Indian Stamp (Assam Amendment) Ordinance, 2008 (w.e.f. 7 August 2008); the concession does not apply to the registration fee.
  • The Indian Stamp (Assam Amendment) Act, 2025 introduced a definition of e-stamp and a new article charging 1.5% (max Rs 7.5 crore) on conveyances in company amalgamation, merger or demerger orders.
  • Registration is done online through NGDRS, and duty is paid by e-stamp/e-payment.
  • Registration fee on leases is levied on the total rent for leases under a year and on the average annual rent for longer leases; perpetual leases use one-fifth of 50 years' rent.

E-stamping and franking: Documents are registered online through NGDRS. The Indian Stamp (Assam Amendment) Act, 2025 formally defines 'e-stamp or electronic stamp' and recognises e-payment and digital validation of duty. Secondary sources report that physical non-judicial stamp paper has not been accepted since 1 October 2023 except with special permission.

Method and sources

Ad-valorem instruments apply the recorded Assam rate to the higher of the consideration and the government / market value you enter, then apply any recorded minimum or maximum. Rent instruments apply the recorded rate to the rent base described for Assam. Registration fee is estimated only for sale deeds; other instruments show the recorded note. Rates last verified 30 September 2026.

Official portals: Inspector General of Registration, Assam, IGR Assam - stamp duty and registration fee for deed registration

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Assam stamp duty FAQs

Stamp duty of 6% (5% if bought by a woman) plus a registration fee of 8.5% on value above Rs 5 lakh, so roughly 14.5% for men and 13.5% for women.

No. The 1% concession (5% instead of 6%) applies only to stamp duty on conveyance; the 8.5% registration fee is the same for everyone.

For a lease under one year, bond duty on the whole rent - Rs 10 for each Rs 500 (about 2%). For 1 to 5 years, the same bond scale is applied on the average annual rent.

An affidavit is Rs 15. A special POA for a single transaction is Rs 100 and a general POA for up to five persons is Rs 200; a POA to sell property for consideration pays conveyance duty.

E-stamping is the norm and was formally recognised by the Indian Stamp (Assam Amendment) Act, 2025; secondary sources report physical non-judicial paper has not been accepted without permission since 1 October 2023.