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Stamp Duty & Registration Charges in Kerala

Kerala charges stamp duty under the Kerala Stamp Act, 1959 (Act 17 of 1959), Schedule as amended by the Kerala Finance Acts (conveyance/POA: Finance Act 2023; lease/partnership: Finance Act 2024, Act 18 of 2024). A sale deed attracts 8% + 2% reg fee, and registration costs 2% of fair value or consideration, whichever is higher, for sale deeds and non-family gifts/settlements; 1% for gifts/settlements in favour of family members (Table of Registration Fees, Art. I(a)(1)). Pick an instrument below for an indicative estimate, then check the Kerala-specific rules and FAQs.

Governing law: Kerala Stamp Act, 1959 (Act 17 of 1959), Schedule as amended by the Kerala Finance Acts (conveyance/POA: Finance Act 2023; lease/partnership: Finance Act 2024, Act 18 of 2024). Rates last verified .

Sale deed
8% + 2% reg fee
Registration fee
2% of fair value or consideration, whichever is higher, for sale deeds and non-family gifts/settlements; 1% for gifts/settlements in favour of family members (Table of Registration Fees, Art. I(a)(1))
Rent / leave & licence
Rs 500 (<1 yr); longer = % of value
E-stamping
E-stamp certificates available

Kerala stamp duty estimate

Enter the amounts above to see an indicative estimate.

Kerala stamp duty by instrument

InstrumentStamp duty in Kerala
Sale deed / conveyanceSerial Nos. 21/22: 8% of the fair value of the land or the consideration, whichever is higher, uniformly for panchayat, municipality and corporation areas (Kerala Finance Act 2023 removed the higher 2x/1.5x duty on resale within 6 months). Registration fee 2% extra.
Rent / lease / leave & licence agreementSerial No. 33 as substituted by Kerala Finance Act 2024 (also applies to licence to let, No. 35A): lease for less than one year Rs 500. Longer terms are charged as a conveyance (8%) on a share of the property value: 1-5 yrs on 10% (min Rs 500), 5-10 yrs on 20% (min Rs 1,000), 10-20 yrs on 35% (min Rs 2,000), 20-30 yrs on 60%, over 30 yrs/indefinite on 90%. Premium/advance is added to value; for buildings the whole rent + premium or proportionate land fair value, whichever is higher, is the value.
Gift deedSerial No. 31(b): gift to a non-family person 8% of fair value/consideration (+2% registration fee). No. 31(a): gift to family members (father, mother, grandparents, spouse, children incl. adopted, grandchildren, brother, sister) or legal heirs of a deceased family member: Rs 2 per Rs 1,000 (0.2%), minimum Rs 1,000 (+1% registration fee).
General power of attorneySerial No. 44(c): Rs 600 for a POA authorising up to 5 persons to act generally; 44(d) Rs 1,000 for 6-10 persons; other cases Rs 600 per person authorised. POA for consideration to sell immovable property: 8% conveyance duty; developer POA (44(g)): conveyance duty, max Rs 1 lakh.
Special power of attorneySerial No. 44(b): Rs 100 for a POA to act in a single transaction; 44(a): Rs 50 for a POA solely for registration in a single transaction. Registration fee Rs 210.
AffidavitVerify with the sub-registrar Needs verification
Agreement / MoU (not otherwise provided)Serial No. 5(g), agreement not otherwise provided for: Rs 200; registration fee Rs 210.
Indemnity bondSerial No. 32: same duty as a security bond (No. 50): 5% of the amount secured where it does not exceed Rs 1,000, otherwise Rs 500.
Mortgage deedSerial No. 37(b), mortgage without possession: 5% of the amount secured; with possession (37(a)): 8%. Mortgage in favour of commercial banks securing loans (37(d)): 0.5%, max Rs 20,000, with registration fee 1% max Rs 500. Deposit of title deeds: 0.1%, min Rs 200, max Rs 10,000.
Partnership deedSerial No. 43(a), instrument of partnership: Rs 5,000. Reconstitution or dissolution where a partner takes immovable property he did not contribute: 8% of fair value (min Rs 1,000); other dissolution: Rs 1,000 (Kerala Finance Act 2024). Registration fee 2% of value of partnership property.

What is specific to Kerala

  • Stamp duty is levied on the 'fair value' of land notified under section 28A of the Kerala Stamp Act; the Kerala Finance Act 2024 lets the Government raise fair values by a fixed percentage by notification.
  • Sale deeds cost 8% stamp duty plus 2% registration fee (10% all-in), with no women or urban/rural concession.
  • Gifts and settlements to family members (defined in section 2(fb) to include grandparents, grandchildren and siblings) attract only 0.2% stamp duty (min Rs 1,000) and 1% registration fee.
  • Since the Kerala Finance Act 2024, leases of 1 year or more are stamped as a conveyance on 10%-90% of the property's fair value depending on term; leases under one year pay a flat Rs 500.
  • E-stamping for non-judicial stamps up to Rs 1 lakh became mandatory from April 2023, integrated with the PEARL registration system.

E-stamping and franking: Kerala moved non-judicial stamp papers to treasury-linked e-stamping: from 1 April 2023 stamps up to Rs 1 lakh are issued as e-stamps by licensed vendors (statewide from 2 May 2023), integrated with the Registration Department's PEARL system and the e-Treasury portal; higher values are paid online through PEARL/e-Treasury.

Method and sources

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

Official portals: Registration Department, Government of Kerala (PEARL), e-Treasury Kerala

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Kerala stamp duty FAQs

A lease or licence for less than one year attracts a flat Rs 500 under Serial No. 33(a) as substituted by the Kerala Finance Act 2024.

8% stamp duty on the higher of fair value and consideration plus 2% registration fee, i.e. about 10% of the value.

Gifts to family members attract stamp duty of Rs 2 per Rs 1,000 (0.2%), minimum Rs 1,000, plus 1% registration fee on fair value. Gifts to non-family pay 8% plus 2%.

Yes. A mortgage in favour of a commercial bank to secure a loan is charged 0.5% of the amount secured, capped at Rs 20,000, against 5% for an ordinary simple mortgage.

Rs 600 where up to five attorneys are appointed and Rs 1,000 for six to ten. A POA for consideration to sell immovable property pays 8% like a conveyance.