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Stamp Duty & Registration Charges in Sikkim

Sikkim charges stamp duty under the Sikkim Court Fees and Stamps on Documents Rules, 1928 (as amended, incl. the Sikkim Court Fees and Stamps on Documents (Amendment) Act, 2024 enabling e-stamping); property registration fees under Land Revenue & DM Dept Notification No. 70/LR&DMD/ACQ/GOS dated 01/05/2025. A sale deed attracts 1% SD + 4-8% reg fee, and registration costs Sale/lease transfers: 5% registration fee for SSC/COI holders and 8% for RC holders (with Government approval) in Municipality/Nagar Panchayat areas; 4% in rural areas; SSC/COI women purchasers/lessees get 1% concession; plus 1% stamp duty in all cases. Industrial transfers: 9% + 1% stamp duty. Pick an instrument below for an indicative estimate, then check the Sikkim-specific rules and FAQs.

Governing law: Sikkim Court Fees and Stamps on Documents Rules, 1928 (as amended, incl. the Sikkim Court Fees and Stamps on Documents (Amendment) Act, 2024 enabling e-stamping); property registration fees under Land Revenue & DM Dept Notification No. 70/LR&DMD/ACQ/GOS dated 01/05/2025. Rates last verified .

Sale deed
1% SD + 4-8% reg fee
Registration fee
Sale/lease transfers: 5% registration fee for SSC/COI holders and 8% for RC holders (with Government approval) in Municipality/Nagar Panchayat areas; 4% in rural areas; SSC/COI women purchasers/lessees get 1% concession; plus 1% stamp duty in all cases. Industrial transfers: 9% + 1% stamp duty
Rent / leave & licence
Verify with the sub-registrar
E-stamping
Verify with the sub-registrar

Sikkim stamp duty estimate

Enter the amounts above to see an indicative estimate.

Sikkim stamp duty by instrument

InstrumentStamp duty in Sikkim
Sale deed / conveyance1% stamp duty on consideration value or notified block rate (land) / Govt-registered valuer's valuation (buildings), whichever is higher. Registration fee on top: 5% (SSC/COI, urban), 8% (RC holders, urban), 4% (rural); women SSC/COI buyers get 1% off the registration fee; industrial transfers 9% reg fee
Rent / lease / leave & licence agreementVerify with the sub-registrar Needs verification
Gift deedGift between direct blood relations of SSC/COI holders (grandparents/parents to children/grandchildren and vice versa), spouses and siblings: Rs 1,000 per hectare of land (min Rs 1,000) or Rs 1,000 per flat. Other gifts/donations to NGOs, religious organisations, trusts, societies: 6% registration fee + 1% stamp duty on consideration value or block rate, whichever is higher
General power of attorneyVerify with the sub-registrar Needs verification
AffidavitVerify with the sub-registrar Needs verification
Agreement / MoU (not otherwise provided)Verify with the sub-registrar Needs verification
Mortgage deedVerify with the sub-registrar Needs verification
Partnership deedVerify with the sub-registrar Needs verification

What is specific to Sikkim

  • Sikkim's property transfer cost is mostly registration fee, not stamp duty: stamp duty is a flat 1%, while registration fee is 5% (SSC/COI holders) or 8% (RC holders) in urban areas and 4% in rural areas.
  • Transfers are restricted to Sikkim Subject Certificate (SSC) / Certificate of Identification (COI) holders; Residential Certificate (RC) holders need Government approval and pay the higher 8% registration fee.
  • Land is valued at the higher of consideration and the notified 'block rate'; buildings/flats at the higher of consideration and a Government-registered valuer's certificate.
  • Family gifts among SSC/COI holders (parents, grandparents, children, grandchildren, spouses, siblings) cost only Rs 1,000 per hectare or Rs 1,000 per flat.
  • Land Revenue fees and other service charges rise 5% every 1 April under the 2025 notification; property registration fees are reviewed every five years.
  • Lease deeds under the Sikkim Sukumbasi (landless) Welfare Scheme are exempt from registration fee.

E-stamping and franking: The Sikkim Court Fees and Stamps on Documents (Amendment) Bill, 2024 was passed in August 2024 to give e-stamps the same legal standing as impressed stamps; statewide operational rollout could not be confirmed from a government source.

Method and sources

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

Official portals: Land Revenue & Disaster Management Department, Sikkim, Finance & Revenue Department, Sikkim - notifications

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Sikkim stamp duty FAQs

Stamp duty is 1%; registration fee is 5% for SSC/COI holders and 8% for RC holders in municipal/Nagar Panchayat areas, and 4% in rural areas, calculated on the higher of consideration or block rate.

Yes, women purchasers or lessees who are SSC/COI holders get a 1% reduction in the registration fee (e.g. 4% instead of 5% in urban areas); stamp duty stays at 1%.

Gifts between direct blood relations, spouses and siblings of SSC/COI holders cost Rs 1,000 per hectare of land (minimum Rs 1,000) or Rs 1,000 per flat.

It is slab-based on annual rent: Rs 5,000 up to Rs 10 lakh a year, rising to Rs 80,000 above Rs 1 crore. Registering more than four months after execution attracts a 10% per annum penalty.

Rs 300 for loans of Rs 1-5 lakh, Rs 600 for Rs 5-10 lakh and Rs 1,200 for Rs 10 lakh and above.