Stamp Duty & Registration Charges in Tamil Nadu
Tamil Nadu charges stamp duty under the Indian Stamp Act, 1899 as amended in its application to Tamil Nadu, most recently by the Indian Stamp (Tamil Nadu Amendment) Act, 2023 (TN Act 13 of 2024, in force 03-05-2024). A sale deed attracts 7% + 2% reg fee, and registration costs 2% of market value for sale, gift, exchange and non-family settlement (G.O.(Ms.) No.34, CT&R dated 30-03-2023, w.e.f. 01-04-2023, reduced from 4%); family settlement/partition/release 1% max Rs 10,000; lease 1% max Rs 40,000. Pick an instrument below for an indicative estimate, then check the Tamil Nadu-specific rules and FAQs.
Governing law: Indian Stamp Act, 1899 as amended in its application to Tamil Nadu, most recently by the Indian Stamp (Tamil Nadu Amendment) Act, 2023 (TN Act 13 of 2024, in force 03-05-2024). Rates last verified .
Tamil Nadu stamp duty estimate
Enter the amounts above to see an indicative estimate.
Tamil Nadu stamp duty by instrument
| Instrument | Stamp duty in Tamil Nadu |
|---|---|
| Sale deed / conveyance | Article 23 (Conveyance): 7% of the market value (higher of guideline value and consideration), plus 2% registration fee, i.e. 9% all-in. |
| Rent / lease / leave & licence agreement | Article 35, lease up to 30 years: 1% of the rent/premium/fine payable plus any advance or security deposit, whether repayable or not (deposit included since TN Act 13 of 2024, w.e.f. 03-05-2024). Lease up to 99 years: 4%; above 99 years or perpetual: 7%. Registration fee on leases: 1%, max Rs 40,000. |
| Gift deed | Article 33 (Gift): 7% of market value plus 2% registration fee. Transfers to family members are usually made as a settlement deed under Article 58(a): 1% of market value, max Rs 40,000 stamp duty, with registration fee 1% max Rs 10,000. |
| General power of attorney | Article 48(c)/(d): Rs 1,000 for authorising up to 5 (or 5-10) persons to act in more than one transaction or generally; Article 48(h), other cases: Rs 1,000 for each person authorised. POA to sell immovable property: for consideration, conveyance duty on market value; without consideration to a family member Rs 1,000; to a non-family member 1% of market value. |
| Special power of attorney | Article 48(a)/(b): Rs 500 for a POA solely to present/admit execution of documents or to act in a single transaction (raised from Rs 5/Rs 15 by TN Act 13 of 2024). |
| Affidavit | Article 4: Rs 200 (raised from Rs 20 by TN Act 13 of 2024, w.e.f. 03-05-2024). |
| Agreement / MoU (not otherwise provided) | Article 5(j), agreement not otherwise provided for: Rs 200 (raised from Rs 20 w.e.f. 03-05-2024); registration fee Rs 1,000. Construction agreements pay 1% of cost/value (Art. 5(i)). |
| Indemnity bond | Article 34: same duty as a security bond (Art. 57(b)), i.e. Rs 500 (raised from Rs 80 w.e.f. 03-05-2024). |
| Mortgage deed | Article 40(b), simple mortgage without possession: 1% of the loan amount, max Rs 50,000; registration fee 1% max Rs 15,000. Mortgage with possession: 4%. Deposit of title deeds (MODT): 0.5% of loan, max Rs 40,000. |
| Partnership deed | Article 46A(b): Rs 1,000 where capital exceeds Rs 500 (raised from Rs 300 w.e.f. 03-05-2024); registration fee 1% on capital invested. Dissolution among partners: 1% of market value, max Rs 40,000 per share. |
What is specific to Tamil Nadu
- Market value is based on the 'guideline value' published by the Registration Department on TNREGINET.
- All-in cost of a sale deed is 9% of market value: 7% stamp duty plus 2% registration fee (reduced from 4% on 01-04-2023).
- Family settlement, partition and release deeds get a concessional 1% stamp duty (max Rs 40,000) and 1% registration fee (max Rs 10,000); since TN Act 13 of 2024 'family' includes legal heirs of a deceased family member.
- TN Act 13 of 2024 (in force 03-05-2024) was the first broad revision of fixed duties in about two decades: affidavit Rs 20 to Rs 200, agreement Rs 20 to Rs 200, adoption Rs 100 to Rs 1,000, cancellation Rs 50 to Rs 1,000.
- Since 03-05-2024 security deposits, whether refundable or not, are added to the base for lease stamp duty.
E-stamping and franking: E-stamp certificates are available for non-judicial stamp duty in Tamil Nadu (per secondary sources). For registered documents, stamp duty and registration fee are paid online through TNREGINET along with document data entry and token booking.
Method and sources
Ad-valorem instruments apply the recorded Tamil Nadu 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 Tamil Nadu. Registration fee is estimated only for sale deeds; other instruments show the recorded note. Rates last verified 30 September 2026.
- Tamil Nadu Single Window Portal (Guidance Tamil Nadu) - Stamp Duty & Registration Fee Structure (cross-verified with TNReginet 22-01-2025)
- Tamil Nadu Government Gazette - TN Act 13 of 2024 (Indian Stamp (TN Amendment) Act, 2023), mirrored copy
- TNREGINET
- JSA - Recent amendments to stamp duty in Tamil Nadu (secondary)
- zoopsign - e-stamp in Tamil Nadu (secondary)
Official portals: TNREGINET - Registration Department, Government of Tamil Nadu
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