Stamp Duty and Property Registration Charges in Uttar Pradesh

Stamp duty is a tax that governments levy on certain legal documents. It is generally required for property transactions, such as purchasing or transferring real estate. The stamp duty amount depends on the property's market value and the regulations in place in the specific region or country.

In Uttar Pradesh, you need to pay stamp duty as part of real estate transactions. This payment is necessary when transferring property ownership. Additionally, to officially register the property in the state government's records and claim legal ownership, you have to pay the registration charges.

The state administration determines the stamp duty charges in Uttar Pradesh based on circle rates. A circle rate is the minimum rate established by the government for registering a property in a specific area. The government assigns a specific rate to each locality. 

The UP’s stamp and registration charges are as follows:

In addition to property registration, the government of Uttar Pradesh also imposes stamp duties on various deeds. Some of the common charges include:

Stamp duty charges in Uttar Pradesh are an essential component of property transactions. You can calculate stamp duty charges manually or by using an online calculator. To calculate manually, determine the property value based on the higher of the market rate or government-assessed value. Multiply this value by the applicable stamp duty and registration fee rate. 

For instance, Mr. Rahul purchased a property for ₹80 Lakhs. Based on Uttar Pradesh's rules of 7% stamp duty and 1% registration charges, his fees are as follows:

• Stamp Duty: 7% of ₹80 Lakhs = ₹5,60,000

• Registration Fee: 1% of ₹80 Lakhs = ₹80,000

• Total Charges = ₹6,40,000

An online calculator simplifies this process. Enter details like document type, relevant codes, and consideration value to instantly determine the applicable charges.

Stamp duty plays a significant role in legal and property-related transactions. They serve as a vital source of revenue for the state government. It is broadly classified into two categories – legal and illegal stamp duties, each with distinct purposes and implications.

• Legal Stamp Duty

This refers to the stamp duty paid as court fees for legal proceedings. Whenever individuals file cases in court, they are required to pay this fee as a formal charge for accessing the judicial system. It ensures the maintenance of legal infrastructure and supports the functioning of courts.

• Illegal Stamp Duty

Despite its name, this is a legally mandated fee collected during property agreements. It is termed ‘illegal’ in this context because it is a one-time payment made during transactions like transfers and sale deeds. It is crucial for property registrations and contributes to the state's stamp duty revenue.

You can now pay your property registration charges in Uttar Pradesh online. This process saves a significant amount of time. Follow these steps:

1. Visit the official portal of Uttar Pradesh’s Stamp and Registration Department

2. On the homepage, browse to the ‘Property Registration’ section on the left

3. Click on the ‘Apply Now’ button

 

4. Click on the ‘New Applicant’ button if you are a new user else login

5. Enter details like the district, tehsil, mobile number, password, and captcha code

6. Fill in the form with the required property details

7. Pay the applicable charges to complete the process

The Sub-Registrar Officer will verify the application and documents. Once approved, the registered document will be made available for download.

Paying stamp duty ensures that land transactions are legally recorded and the documents become valid evidence in court. The documents you need during the procedure are: 

• Sale Deed

• Tax receipts for the past three months

• Sale Agreement

• Power of attorney (POA)

• Proof of past registered agreements (reselling of property)

• Current bank statements

• Encumbrance Certificate

• Electricity bill

• Proof of official building plan

• Occupancy certificate from the builder

You can get a refund for the stamp duty through the IGRSUP portal. Here’s the step-by-step guide:

1. Log in to the IGRSUP portal

2. On the homepage, browse to the ‘Property Registration’ section on the left

3. Click on the ‘Application for refund of stamp’ button

4. Login using your credentials

5. If you are a new user, click the ‘Register here’ button

6. In the following window, a form will pop up

7. Fill out the form and click on the sign-in button. Now you will be able to apply for a stamp duty refund

8. Click on the ‘Pre-Register’ button if you have registered before

9. Now you will see a form where you have to fill in the details like application ID and password to get the refund

Under Section 80C of the Income Tax Act of 1961, individuals in Uttar Pradesh can claim tax exemptions on registration fees and stamp duties. Joint owners can also claim a tax deduction. The maximum deduction allowed is ₹1.5 Lakhs.

The Uttar Pradesh government has announced stamp duty exemption for industrial, tourism, and renewable energy development. Here are the details:

• 100% exemption for developers of private industrial parks under the Promoting Leadership and Enterprise for Development of Growth Engine (PLEDGE) scheme, as well as for women entrepreneurs purchasing or leasing industrial land in parks developed under this scheme

• 100% exemption for purchasers of buildings and associated land for the development of heritage hotels, provided the same individual owns both properties

• 100% exemption for the establishment of solar energy units, solar energy projects, or solar energy parks within the state.

• 100% exemption in the Eastern UP and Bundelkhand regions

• 100% exemption for women entrepreneurs

• 75% exemption in Central and Eastern UP

• 50% exemption in Gautam Buddha Nagar

For any concerns or grievances, you can contact the Inspector General of Registration/ Commissioner of Stamps using the following details: