Stamp Duty & Registration Charges in Jammu & Kashmir
Jammu & Kashmir charges stamp duty under the Jammu and Kashmir Stamp Act, Samvat 1977 (1920 AD), as adapted for the Union Territory; registration under the Registration Act, 1908. A sale deed attracts 7% (women 3%, couple 5%) + 1.2%, and registration costs 1.2% of the value of the immovable property on conveyance, exchange and sale certificates (SO 243 of 04.08.2020 and SO 94 of 16.03.2021); no cap is listed in the department's chart. Pick an instrument below for an indicative estimate, then check the Jammu & Kashmir-specific rules and FAQs.
Governing law: Jammu and Kashmir Stamp Act, Samvat 1977 (1920 AD), as adapted for the Union Territory; registration under the Registration Act, 1908. Rates last verified .
Jammu & Kashmir stamp duty estimate
Enter the amounts above to see an indicative estimate.
Jammu & Kashmir stamp duty by instrument
| Instrument | Stamp duty in Jammu & Kashmir |
|---|---|
| Sale deed / conveyance | Art. 18: 7% of market value; 3% if registered in the name of a female member of the family; 5% if registered jointly in the names of husband and wife. Plus 1.2% registration fee. |
| Rent / lease / leave & licence agreement | Art. 29 lease: term under 1 year = 1% of the whole amount payable; 1-5 years = 2% of average annual rent; 5-10 years = conveyance duty on 1.5x average annual rent; 10-20 years = on 3x; 20-30 years = on 5x; over 30 years/perpetual = on 10x. Any premium or advance is charged at conveyance rate in addition. Registration fee 0.1% of the value. |
| Gift deed | Art. 27: same duty as conveyance on market value (7% / 3% women / 5% husband-wife joint). Stamp duty waived from 1 April 2025 for gifts among blood relations (father, mother, brother, sister, son, daughter, grandparents, grandchildren). Registration fee 0.5% of value, min Rs 1,000, max Rs 10,000. |
| General power of attorney | Art. 42(b): Rs 100 for a general power of attorney. If given for consideration to sell immovable property, or without consideration to a non-relative (other than parent, spouse, child, sibling) to sell property in J&K, conveyance duty on market value applies. Registration fee 0.5% of value, min Rs 1,000, max Rs 20,000. |
| Special power of attorney | Art. 42(a): Rs 100 when authorising one or more persons to act in a single transaction (including presenting documents for registration). |
| Affidavit | Verify with the sub-registrar Needs verification |
| Agreement / MoU (not otherwise provided) | Art. 5(c): Rs 100 for an agreement or memorandum not otherwise provided for. An agreement to sell with possession is deemed a conveyance and charged at the conveyance rate. |
| Indemnity bond | Verify with the sub-registrar Needs verification |
| Mortgage deed | Art. 35(b) mortgage without possession: 0.5% of the amount secured, max Rs 10 lakh. With possession: conveyance duty on the amount secured. Deposit of title deeds (Art. 6): 0.25%, min Rs 1,000, max Rs 50,000. Registration fee 1.2% of loan secured. |
| Partnership deed | Art. 40: Rs 1,000 where capital contribution is nil or up to Rs 50,000; Rs 50,000 where contribution exceeds Rs 50,000 (as listed in the department chart). Registration fee Rs 1,000. |
What is specific to Jammu & Kashmir
- Duty is levied on the market value notified yearly by District Valuation Committees under the J&K Preparation and Revision of Market Value Guidelines Rules, 2011; the calendar-year 2026 rates took effect on 1 January 2026 (e.g. DC Jammu notification No. DCJ/SQ/Stamp-Duty/2025-26 for Jammu district).
- J&K has one of India's widest gender gaps in conveyance duty: 7% for men, 3% for women and 5% for husband-wife joint purchase, plus a flat 1.2% registration fee.
- From 1 April 2025 gift deeds between blood relatives (parents, children, siblings, grandparents, grandchildren) attract no stamp duty; both parties must produce two identity documents.
- Registration moved from judicial officers under the J&K Registration Act, Samvat 1977 to the Revenue-run Department of Registration under the Registration Act, 1908, with online filing on NGDRS.
- A power of attorney to sell property given to anyone other than a parent, spouse, child or sibling without consideration is charged full conveyance duty on the property's market value.
E-stamping and franking: The J&K Stamps (Payment of Duty by means of e-Stamping) Rules, 2020 brought e-stamping into force in June 2020, replacing physical stamp paper and franking for duty payment. Registration fee and duty can be paid through JKGRAS and deeds are processed through NGDRS.
Method and sources
Ad-valorem instruments apply the recorded Jammu & Kashmir 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 Jammu & Kashmir. Registration fee is estimated only for sale deeds; other instruments show the recorded note. Rates last verified 30 September 2026.
- Department of Registration, J&K - stamp duty and registration fee chart (Schedule I, J&K Stamp Act 1977 BK)
- Department of Registration, J&K - 2026 district market value rates
- The Tribune (secondary) - stamp duty waived on gifts to blood relatives from 1 April 2025
- Daily Excelsior (secondary) - e-stamping system in J&K (2020 Rules)
Official portals: Department of Registration, J&K, NGDRS J&K (online registration)
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