Stamp Duty & Registration Charges in Odisha

Odisha charges stamp duty under the Indian Stamp Act, 1899 as amended in its application to Odisha (Schedule 1-A; Indian Stamp (Odisha Amendment) Acts incl. 2014) and Odisha Stamp Rules, 1952; Registration Act, 1908. A sale deed attracts 5% (women 4%) + 2% reg., and registration costs 2% of the value for sale, gift, exchange, lease, mortgage and most property deeds per the IGR Odisha fee structure; fixed fees for non-property deeds (e.g. Rs 250 for GPA without property, Rs 300 for adoption). From Dec 2025 a promoter's conveyance of common areas to the allottees' association pays a fixed Rs 20,000.. Pick an instrument below for an indicative estimate, then check the Odisha-specific rules and FAQs.

Governing law: Indian Stamp Act, 1899 as amended in its application to Odisha (Schedule 1-A; Indian Stamp (Odisha Amendment) Acts incl. 2014) and Odisha Stamp Rules, 1952; Registration Act, 1908. Rates last verified .

Sale deed
5% (women 4%) + 2% reg.
Registration fee
2% of the value for sale, gift, exchange, lease, mortgage and most property deeds per the IGR Odisha fee structure; fixed fees for non-property deeds (e.g. Rs 250 for GPA without property, Rs 300 for adoption). From Dec 2025 a promoter's conveyance of common areas to the allottees' association pays a fixed Rs 20,000.
Rent / leave & licence
Verify with the sub-registrar
E-stamping
E-stamp certificates available; franking also permitted

Odisha stamp duty estimate

Enter the amounts above to see an indicative estimate.

Odisha stamp duty by instrument

InstrumentStamp duty in Odisha
Sale deed / conveyance5% stamp duty on market value for sale of immovable property (IGR Odisha fee structure) plus 2% registration fee. A 1% concession for women (4%) is widely reported by secondary sources.
Rent / lease / leave & licence agreementVerify with the sub-registrar Needs verification
Gift deedGift of immovable property: 5% of market value, 2% registration fee (IGR Odisha fee structure); gift of movables 4%.
General power of attorneyVerify with the sub-registrar Needs verification
Special power of attorneyVerify with the sub-registrar Needs verification
AffidavitRs 10 stamp duty; no registration fee (IGR Odisha fee structure).
Agreement / MoU (not otherwise provided)General agreement / agreement without property: Rs 10. Agreement of sale with possession is deemed a conveyance (5% + 2% registration fee, adjusted against the later sale deed).
Indemnity bondIndemnity bond: Rs 100 stamp duty, 2% registration fee (IGR Odisha fee structure).
Mortgage deedMortgage without possession: 2% of amount secured; with possession: 5%; mortgage by deposit of title deeds: 2% (IGR Odisha fee structure). Registration fee 2% (0.5 for deposit of title deeds per the table).
Partnership deedPartnership with capital above Rs 500: Rs 200; up to Rs 500: Rs 50; dissolution Rs 100 (IGR Odisha fee structure).

What is specific to Odisha

  • Odisha charges a 2% registration fee on most property deeds, higher than the 1% common in many states, so total cost on a sale is about 7% (5% duty + 2% fee).
  • Under the Odisha Stamp (Amendment) Rules, 2025 (notified December 2025), benchmark market values are revised biennially from 1 April, with a 5% enhancement in urban areas after the first year; if not revised, the Collector enhances values by 10%.
  • Since the Indian Stamp (Odisha Amendment) Act, 2014, an agreement to sell with delivery of possession, or a POA to sell given to anyone other than close relatives, is deemed a conveyance and pays full duty on market value.
  • Registration of apartment conveyances is governed by the Odisha Apartment (Ownership and Management) Act, 2023; the promoter's transfer of common areas to the association pays a fixed Rs 20,000 registration fee (Dec 2025 amendment).
  • Online slot booking is compulsory for registration, and e-stamp certificates are issued for Rs 1,000 and above.

E-stamping and franking: E-stamping was enabled by Gazette Notification No. 1801 dated 30.12.2015 (Odisha Stamp (Payment of Duty by means of e-Stamping) Rules, 2015), first at DSR Cuttack and branch offices in Cuttack, Bhubaneswar and Rourkela from 27.06.2016, for certificates of Rs 1,000 and above. Physical stamp paper and franking were kept as alternatives when e-stamping was introduced (secondary). Cashless collection of duty and fees is encouraged in registration offices; online slot booking is compulsory.

Method and sources

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

Official portals: IGR Odisha (e-Registration), IGR Odisha - stamp duty & registration fee calculator, Revenue & Disaster Management Dept, Odisha

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Odisha stamp duty FAQs

Stamp duty of 5% of market value plus a 2% registration fee, i.e. about 7%. Women buyers are reported to pay 4% stamp duty.

Under the Odisha Stamp (Amendment) Rules, 2025, benchmark values are revised every two years from 1 April, with a 5% urban enhancement after the first year; if the valuation committee does not revise them, the Collector raises them by 10%.

Yes, if possession is delivered. It is deemed a conveyance and charged 5% on market value, and the duty paid is adjusted when the sale deed is executed.

Rs 10 each per the IGR Odisha fee structure; an indemnity bond is Rs 100.

A POA to sell property in Odisha given to a parent, spouse, son, daughter, brother or sister is charged Rs 1,000 under the 2014 amendment; to anyone else it is treated as a conveyance.