Stamp Duty & Registration Charges in Delhi (NCT)

Delhi (NCT) charges stamp duty under the Indian Stamp Act, 1899 as applicable to the NCT of Delhi (Schedule I-A, as amended for Delhi). A sale deed attracts 6% men / 4% women / 5% joint, and registration costs 1% of consideration or circle-rate value (whichever is higher) + Rs 100 pasting fee; lease, relinquishment and power of attorney: flat Rs 1,000 + Rs 100 pasting fee; will: Rs 500 + Rs 100. Pick an instrument below for an indicative estimate, then check the Delhi (NCT)-specific rules and FAQs.

Governing law: Indian Stamp Act, 1899 as applicable to the NCT of Delhi (Schedule I-A, as amended for Delhi). Rates last verified .

Sale deed
6% men / 4% women / 5% joint
Registration fee
1% of consideration or circle-rate value (whichever is higher) + Rs 100 pasting fee; lease, relinquishment and power of attorney: flat Rs 1,000 + Rs 100 pasting fee; will: Rs 500 + Rs 100
Rent / leave & licence
2% of avg annual rent (≤5 yr)
E-stamping
E-stamp certificates available

Delhi (NCT) stamp duty estimate

Enter the amounts above to see an indicative estimate.

Delhi (NCT) stamp duty by instrument

InstrumentStamp duty in Delhi (NCT)
Sale deed / conveyanceStamp + transfer duty 6% for a male buyer, 4% for a female buyer, on consideration or circle-rate value whichever is higher; 5% commonly applied to man+woman joint purchase (secondary sources)
Rent / lease / leave & licence agreementLease up to 5 years: bond rate (2%) on average annual rent; 5-10 years: conveyance rate on 1x average annual rent; 10-20 years: on 2x; 20-30 years: on 3x; premium/advance charged at conveyance rate. Whether the security deposit is added varies by sub-registrar - confirm. Registration fee Rs 1,000 + Rs 100.
Gift deedStamp + transfer duty 6% if donee is a man, 4% if donee is a woman, on value assessed (approved valuer / circle rate); registration 1% + Rs 100
General power of attorneyRs 50 for a general power of attorney; a POA given for consideration authorising sale of immovable property attracts conveyance duty. GPAs in favour of non-relatives are referred to the Collector of Stamps for adjudication.
Special power of attorneyRs 20 when executed solely for procuring registration of documents in a single transaction; Rs 50 for a single-transaction SPA for other purposes
AffidavitRs 10 (affidavit, undertaking, declaration)
Agreement / MoU (not otherwise provided)Rs 50 for an agreement or memorandum not otherwise provided for (Art. 5(c))
Indemnity bondVerify with the sub-registrar Needs verification
Mortgage deedVerify with the sub-registrar Needs verification
Partnership deedVerify with the sub-registrar Needs verification

What is specific to Delhi (NCT)

  • Duty is charged on the higher of the declared consideration and the Delhi circle rate for the locality category (A-H).
  • Stamp/transfer duty on sale, conveyance (leasehold-to-freehold) and gift deeds is 6% for men and 4% for women.
  • Registration fee is 1% of value plus a Rs 100 pasting fee, with no upper cap; lease, relinquishment and POA deeds pay a flat Rs 1,000 + Rs 100.
  • Sub-Divisional Magistrates act as Collector under Section 47-A of the Stamp Act; the Divisional Commissioner is the appellate authority.
  • Documents for property in unauthorised colonies not yet regularised are not registered by Delhi sub-registrars.
  • Registration of a will costs Rs 500 + Rs 100 pasting fee and no stamp duty is payable on a will.

E-stamping and franking: The Revenue Department states e-stamp papers can be purchased for all denominations; stamp duty and registration fee can also be paid online (net banking, debit card, NEFT/RTGS). Franking status not confirmed from an official source.

Method and sources

Ad-valorem instruments apply the recorded Delhi (NCT) 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 Delhi (NCT). Registration fee is estimated only for sale deeds; other instruments show the recorded note. Rates last verified 30 September 2026.

Official portals: Department of Revenue, GNCT of Delhi, Delhi Revenue - Property registration charges

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Delhi (NCT) stamp duty FAQs

4% of the higher of consideration or circle-rate value, against 6% for a male buyer. Registration fee is 1% plus Rs 100 pasting fee in both cases.

A flat Rs 1,000 per instrument plus Rs 100 pasting fee, not 1% of value. Stamp duty on leases up to 5 years is 2% of the average annual rent.

6% if the donee is a man and 4% if the donee is a woman, on the assessed value of the property, plus 1% registration fee and Rs 100 pasting charge.

The Sub-Divisional Magistrate acts as Collector under Section 47-A of the Indian Stamp Act, with appeal to the Divisional Commissioner.

No. Documents must be presented to the Sub-Registrar within whose jurisdiction the Delhi property lies.