Stamp Duty & Registration Charges in Gujarat
Gujarat charges stamp duty under the Gujarat Stamp Act, 1958 (as amended by the Gujarat Stamp (Amendment) Act, 2025, Act No. 8 of 2025). A sale deed attracts 4.9% (3.5% + 1.4% surcharge), and registration costs 1% of the higher of Jantri (market) value or consideration; women buyers are exempt from the registration fee when the property is solely in a woman's name. Pick an instrument below for an indicative estimate, then check the Gujarat-specific rules and FAQs.
Governing law: Gujarat Stamp Act, 1958 (as amended by the Gujarat Stamp (Amendment) Act, 2025, Act No. 8 of 2025). Rates last verified .
Gujarat stamp duty estimate
Enter the amounts above to see an indicative estimate.
Gujarat stamp duty by instrument
| Instrument | Stamp duty in Gujarat |
|---|---|
| Sale deed / conveyance | 4.9% of the higher of Jantri value or consideration (3.5% basic duty + 1.4% surcharge). Women get no stamp-duty cut but are exempt from the 1% registration fee. |
| Rent / lease / leave & licence agreement | Art. 30 (lease incl. leave & licence), w.e.f. 10 Apr 2025: under 1 year - Rs 500 residential / Rs 1,000 commercial flat. 1-5 years - 1% of average annual rent (min Rs 1,000 residential, Rs 5,000 commercial); 5-15 years - 2% of average annual rent (min Rs 10,000); 15-30 years - 3% (min Rs 20,000); 30-99 years - 2.5% of consideration (deposit/premium/advance/average annual rent) or market value, whichever is higher; over 99 years - conveyance rate. |
| Gift deed | Gift (Art. 28) is charged as a conveyance: 4.9% of market value. Secondary sources report a concessional 1% for gifts to blood relatives; confirm the family rate with the sub-registrar. |
| General power of attorney | Rs 300 for a general power of attorney. A POA given for consideration, or authorising sale/transfer of immovable property without consideration (Art. 45(f)), is charged like a conveyance at 4.9% of market value. |
| Special power of attorney | Verify with the sub-registrar Needs verification |
| Affidavit | Rs 50 (rate in force since 5 Aug 2020 revision) |
| Agreement / MoU (not otherwise provided) | Rs 300 for an agreement or memorandum not otherwise provided for (Art. 5, rate in force since 5 Aug 2020) |
| Indemnity bond | Rs 300 (rate in force since 5 Aug 2020 revision) |
| Mortgage deed | Deposit of title deeds / equitable mortgage (Art. 6, as amended 2025): 0.25% of the loan, max Rs 5,000 for loans up to Rs 1 crore; 0.25% (no cap) for Rs 1-10 crore; 0.5% max Rs 15 lakh above Rs 10 crore; consortium loans capped at Rs 75 lakh. Collateral mortgage (Art. 36(c)) is a flat Rs 5,000. |
| Partnership deed | 1% of total capital, max Rs 10,000. If a partner brings immovable property as capital, duty at the conveyance rate applies on its Jantri value. |
What is specific to Gujarat
- Market value is fixed by the Jantri (annual statement of rates); duty is charged on the higher of Jantri value or consideration.
- The Gujarat Stamp (Amendment) Act, 2025 was notified on 2 Apr 2025 and took effect on 10 Apr 2025, replacing lease slabs, introducing Rs 500/Rs 1,000 flat duty for leases under one year and deleting Article 30A.
- Under the 2025 amendment, a photocopy or certified copy of an unstamped original is chargeable with full duty when the original's duty has not been paid.
- Release of ancestral property in favour of close family (Art. 49(a)) carries a flat Rs 200 duty; the 2025 amendment extended it to children of a pre-deceased daughter.
- Loan documents (Arts. 6, 14, 27) moved to a tiered 0.25%/0.5% scale in 2025, with a Rs 75 lakh ceiling for consortium-bank loans.
E-stamping and franking: E-stamp certificates are available in Gujarat and duty/registration fee can also be paid online via the GARVI registration portal and Cyber Treasury e-payment. Franking status not confirmed from an official source.
Method and sources
Ad-valorem instruments apply the recorded Gujarat 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 Gujarat. Registration fee is estimated only for sale deeds; other instruments show the recorded note. Rates last verified 30 September 2026.
- Gujarat Stamp (Amendment) Bill 2025 - PRS India (primary text)
- Gujarat Stamp (Amendment) Act 2025 - Gazette, Revenue Dept
- Revenue Department Gujarat - Stamp Act 2025 page
- Mondaq - Summary of Gujarat Stamp (Amendment) Act 2025 (secondary; commencement 10 Apr 2025)
- SCC Online blog - Gujarat Stamp (Amendment) Act 2025 (secondary)
- TaxGuru - Rate of stamp duties in Gujarat, 2020 revision (secondary)
- Housivity - Gift deed stamp duty Gujarat (secondary)
- Aditya Birla Capital - Gujarat stamp duty & registration (secondary)
Official portals: GARVI - Gujarat registration portal, IGR & Superintendent of Stamps, Gujarat, Revenue Department, Gujarat
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