Stamp Duty & Registration Charges in Nagaland
Nagaland charges stamp duty under the Indian Stamp Act, 1899 as applied to Nagaland, amended by the Indian Stamp Duty (Nagaland Amendment) Act, 1989, the Indian Stamp (Nagaland Second Amendment) Act, 1999 and the Indian Stamp (Nagaland Third Amendment) Act, 2004. A sale deed attracts Verify with the sub-registrar, and registration costs Verify with the sub-registrar (secondary sources cite 1%; not officially confirmed). Pick an instrument below for an indicative estimate, then check the Nagaland-specific rules and FAQs.
Governing law: Indian Stamp Act, 1899 as applied to Nagaland, amended by the Indian Stamp Duty (Nagaland Amendment) Act, 1989, the Indian Stamp (Nagaland Second Amendment) Act, 1999 and the Indian Stamp (Nagaland Third Amendment) Act, 2004. Rates last verified .
Nagaland stamp duty estimate
Nagaland stamp duty by instrument
| Instrument | Stamp duty in Nagaland |
|---|---|
| Sale deed / conveyance | Verify with the sub-registrar Needs verification |
| Rent / lease / leave & licence agreement | Verify with the sub-registrar Needs verification |
| Gift deed | Verify with the sub-registrar Needs verification |
| General power of attorney | Verify with the sub-registrar Needs verification |
| Affidavit | Rs 20 (Article 4, as substituted by the 1999 Second Amendment); exempt when filed in court or for pension/charitable allowance |
| Indemnity bond | Verify with the sub-registrar Needs verification |
| Mortgage deed | Verify with the sub-registrar Needs verification |
What is specific to Nagaland
- Nagaland's Schedule I was localised by the 1989 Act and substantially re-substituted by the Second Amendment Act, 1999 (assented 17-7-1999, gazetted 25-8-1999); items not in the amended schedule continue at Indian Stamp Act rates.
- The Third Amendment Act, 2004 permits franking machines and payment of duty by treasury challan, demand draft or pay order, endorsed on the instrument.
- Conveyances tied to an industrial loan certified by the Director of Industries, Nagaland pay half the normal conveyance duty.
- Most land in Nagaland is community/clan-owned under Article 371A protections, limiting transfers to non-indigenous buyers.
E-stamping and franking: The Nagaland Third Amendment Act, 2004 (new s.10 and s.10A) lets the Chief Controlling Revenue Authority authorise post offices, banks and others to use franking machines, and allows duty to be paid in cash by treasury challan, demand draft or pay order with an endorsement on the instrument. Statewide e-stamping could not be confirmed.
Method and sources
Ad-valorem instruments apply the recorded Nagaland 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 Nagaland. Registration fee is estimated only for sale deeds; other instruments show the recorded note. Rates last verified 30 September 2026.
- Govt of Nagaland - Indian Stamp Duty (Nagaland Amendment) Act, 1989 with 1999 and 2004 amendments appended (PRS compilation)
- India Code - Indian Stamp (Nagaland Second Amendment) Act, 1999
- India Code - Indian Stamp (Nagaland Third Amendment) Act, 2004
- Mizoram Legislative Assembly - 2024 stamp bill SOR (cites Nagaland at 4.5%)
- Secondary: 1acre.in - Nagaland calculator (8.25% claim)
Official portals: Government of Nagaland - Acts (Indian Stamp Duty (Nagaland Amendment) Act, 1989 compilation)
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