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Stamp Duty & Registration Charges in Maharashtra

Maharashtra charges stamp duty under the Maharashtra Stamp Act, 1958 (Bom. Act LX of 1958), Schedule I as amended up to Mah. Act No. 42 of 2026 (w.e.f. 22-07-2026). A sale deed attracts 6% Mumbai / 7% other big cities, and registration costs Rs 100 up to Rs 10,000 of value, then Rs 10 per Rs 1,000 (effectively 1%), subject to a maximum of Rs 30,000 per document (Registration Fee Table under s.78, Registration Act 1908). Pick an instrument below for an indicative estimate, then check the Maharashtra-specific rules and FAQs.

Governing law: Maharashtra Stamp Act, 1958 (Bom. Act LX of 1958), Schedule I as amended up to Mah. Act No. 42 of 2026 (w.e.f. 22-07-2026). Rates last verified .

Sale deed
6% Mumbai / 7% other big cities
Registration fee
Rs 100 up to Rs 10,000 of value, then Rs 10 per Rs 1,000 (effectively 1%), subject to a maximum of Rs 30,000 per document (Registration Fee Table under s.78, Registration Act 1908)
Rent / leave & licence
0.25% of rent + deposit interest
E-stamping
E-stamp certificates available; franking also permitted

Maharashtra stamp duty estimate

Enter the amounts above to see an indicative estimate.

Maharashtra stamp duty by instrument

InstrumentStamp duty in Maharashtra
Sale deed / conveyanceArticle 25(b): 5% of market value in municipal corporation/urban areas and municipal councils/nagar panchayats/MMRDA rural areas, 4% in gram panchayat areas. Surcharges on top: 1% metro cess in Mumbai (total 6%); Pune, Thane, Nagpur etc. carry 1% metro cess + 1% LBT surcharge (total 7%). Women buying a residential unit get a 1% concession (Govt order dated 31-03-2021). Duty is on the higher of consideration or ready reckoner value.
Rent / lease / leave & licence agreementArticle 36A(a), term up to 60 months: 0.25% of (total licence fee/rent for the term + any non-refundable deposit/premium + notional interest at 10% p.a. on the refundable security deposit). Terms above 60 months are charged as a lease under Article 36 (10%/25%/50%/90% of market value, at conveyance rates, by lease length).
Gift deedArticle 34: same duty as conveyance (Art. 25) on market value; 3% if gifted to spouse, brother, sister or lineal ascendant/descendant; flat Rs 200 if residential or agricultural property is gifted to husband, wife, son, daughter, grandson, grand-daughter or wife of a deceased son.
General power of attorneyArticle 48(d)/(e): Rs 500 for a power of attorney authorising one or more persons to act generally or in more than one transaction. A POA to sell immovable property for consideration, or to a non-family attorney without consideration, or to a developer, attracts conveyance duty on market value; POA to sell without consideration given to close family (parents, siblings, spouse, children, grandchildren, spouse's parents/siblings) is Rs 500.
Special power of attorneyArticle 48(a)/(c): Rs 500 for a POA for presenting/admitting execution of documents or authorising action in a single transaction.
AffidavitArticle 4: Rs 500 (raised from Rs 100 by Mah. Ordinance 12 of 2024 w.e.f. 14-10-2024). Affidavits filed in court or for pension/charitable allowance are exempt.
Agreement / MoU (not otherwise provided)Article 5(h)(B), agreement not otherwise provided for: Rs 500 (raised from Rs 100 w.e.f. 14-10-2024). Agreements for sale of property, development agreements, works contracts, BOT and copyright assignments have separate ad valorem entries.
Indemnity bondArticle 35: Rs 500.
Mortgage deedArticle 40(b), mortgage without possession: 0.1% of the amount secured if it does not exceed Rs 5 lakh (minimum Rs 100); otherwise 0.3%, subject to a maximum of Rs 20 lakh (Rs 50 lakh for a consortium of banks). Mortgage with possession: conveyance duty on the amount secured.
Partnership deedArticle 47(1) (covers firms, LLPs and JVs): Rs 500 where there is no contribution or cash contribution up to Rs 50,000; 1% of cash contribution above that, max Rs 50,000 (raised from Rs 15,000 in Oct 2024). Property brought in as capital pays conveyance duty on its market value. Dissolution/retirement without property: Rs 500.

What is specific to Maharashtra

  • Market value is taken from the Annual Statement of Rates, popularly called the ready reckoner (ASR), published under the Bombay Stamp (Determination of True Market Value of Property) Rules, 1995.
  • Base conveyance duty is 5% (4% in gram panchayat areas); 1% metro cess and, outside Mumbai, 1% local body tax surcharge in municipal corporations push the effective rate to 6% in Mumbai and 7% in cities such as Pune, Thane and Nagpur.
  • Women purchasers of residential units have enjoyed a 1% stamp duty concession since 1 April 2021.
  • Leave and licence agreements (not leases) up to 60 months are charged at 0.25% of rent plus 10% notional interest on the refundable deposit, and can be registered online from home through the IGR e-registration portal.
  • Mah. Act No. 42 of 2026 (w.e.f. 22-07-2026) inserted a new Article 34A for financial/bank guarantees: 0.1% up to Rs 5 lakh (min Rs 500), 0.3% above (max Rs 20 lakh).
  • Registration fee is roughly 1% of value but capped at Rs 30,000 per document.

E-stamping and franking: Stamp duty and registration fee are paid online through GRAS (gras.mahakosh.gov.in) e-challan or through e-SBTR issued by authorised banks; electronic e-stamp certificates are also available. Franking by authorised banks/franking agents is still used for lower-value instruments (secondary source reports a per-document franking ceiling).

Method and sources

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

Official portals: IGR Maharashtra (Department of Registration & Stamps), GRAS e-challan (Mahakosh), Online Leave & Licence registration (IGR)

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Maharashtra stamp duty FAQs

Mumbai: 5% statutory duty plus 1% metro cess = 6% of the higher of agreement value and ready reckoner value. Pune, Thane and Nagpur: 5% + 1% metro cess + 1% LBT surcharge = 7%. Women buyers of residential units get 1% off.

For terms up to 60 months, Article 36A charges 0.25% on the total rent for the whole term plus any non-refundable deposit plus 10% p.a. notional interest on the refundable deposit. Agreements longer than 60 months are treated as leases.

A gift of residential or agricultural property to a spouse, son, daughter, grandchild or a deceased son's wife attracts only Rs 200 stamp duty. Gifts to other family members such as siblings or parents are charged 3% of market value; gifts to non-relatives pay full conveyance duty.

The Maharashtra Stamp (Amendment) Ordinance, 2024 (effective 14 October 2024) replaced the Rs 100 duty on affidavits, general agreements and several other fixed-duty instruments with Rs 500.

The fee is Rs 100 plus Rs 10 per Rs 1,000 above Rs 10,000 (about 1%), subject to a ceiling of Rs 30,000 per document.