How is stamp duty calculated on property sale deeds in Uttar Pradesh?

Under Schedule 1-B (Article 23) of the Indian Stamp Act as applicable in Uttar Pradesh, stamp duty on conveyance of immovable property is 7% of the applicable valuation base (5% basic stamp duty + 2% local body / development authority surcharge). Under Section 27 and Section 47-A, the duty is payable on the declared consideration or District Magistrate circle rate valuation, whichever is higher.

What is the women purchaser stamp duty concession in Uttar Pradesh?

Under the Uttar Pradesh Mission Shakti policy expansion (Cabinet Order & Stamp Notification), a sole female purchaser receives a 1% rebate on stamp duty (effective 6% in urban areas and 4% in rural areas) on property valuation up to ₹1,00,00,000 (One Crore), providing a maximum statutory savings up to ₹1,00,000. (Under historical notification Ka.Ni.-5-2630/XI-98-500(47)-98, the threshold was ₹10 Lakhs with ₹10,000 max rebate). Standard rates apply on valuation exceeding ₹1 Crore.

What is the stamp duty for joint male and female property buyers in UP?

For joint property purchases by a Male and a Female buyer in Uttar Pradesh, a 0.5% statutory rebate is granted on property valuation up to ₹1,00,00,000 (maximum concession ₹50,000). For joint purchases by two female buyers, the full 1% rebate up to ₹1 Crore (maximum ₹1,00,000) applies.

What is the registration fee for property in Uttar Pradesh?

Registration fee is 1% ad-valorem on the full valuation base. Following the Uttar Pradesh Registration (Amendment) Rules, 2020, the earlier maximum cap of ₹20,000 was abolished.

What is the stamp duty on gift deeds to family members in Uttar Pradesh?

Under UP Government Notification dated 15 June 2022, gift deeds of immovable property to specified blood relatives (Parents, Spouse, Children, In-laws, Siblings, Grandchildren) attract a flat concessional stamp duty of ₹5,000 and registration fee capped at ₹1,000.

Property Conveyance Suite · Uttar Pradesh Stamp Schedule 1-B & Registration Rules

Property Stamp Duty & Registration Fee Calculator

Statutory estimation of stamp duty, municipal/development surcharge, female concessions, and registration fees in Uttar Pradesh under Schedule 1-B and UP Registration Rules

Statutory Input Parameters

Instrument & Valuation Form

State / Jurisdiction *

District (Revenue Authority) *

Deed / Instrument Type *

Property Category *

Purchaser / Transferee Category *

Declared Transaction Consideration (₹) *

₹

Actual agreement / deed sale value

Government Circle Rate Valuation / Guideline Value (₹) *

₹

DM circle rate / guideline valuation

Location Classification

Article 23 (Conveyance Deed)Lucknow, Uttar Pradesh

Total Estimated Government Charges

₹4,00,100

Combined Stamp Duty, Registration & E-Stamp Charges

Applicable Valuation Base

₹50,00,000

Declared transaction consideration (₹50,00,000) exceeds government circle-rate valuation (₹45,00,000) and has been adopted under Section 27.

Estimated Stamp Duty₹3,50,0007% (5% Base + 2% Surcharge)

Estimated Registration Fee₹50,0001% ad-valorem on valuation base under UP Registration (Amendment) Rules, 2020 (no ceiling cap).

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Statutory Authority & Governing Provisions

Primary Act: Indian Stamp Act, 1899 (Schedule 1-B as applicable in Uttar Pradesh)

Applicable Article: Article 23 (Conveyance Deed)

State Rule / Order: Schedule 1-B (UP Stamp Act) + Section 38-A UP Urban Planning & Development Act (2% Surcharge)

Statutory Framework & Rules

Governing Legal Principles & UP Notifications

Sec 47-A: Higher Valuation Rule

Under Sections 27 & 47-A, duty is strictly levied on the higher of declared transaction value or District Magistrate circle rate valuation.

Women Concession: 1% (Max ₹1 Lakh)

Under UP Mission Shakti, female sole buyer receives 1% rebate up to ₹1 Crore valuation (max ₹1,00,000). Joint male-female ownership receives 0.5% rebate up to ₹1 Crore (max ₹50,000).

Family Gift Deed: Flat ₹5,000

UP Notification dated 15.06.2022 sets flat ₹5,000 stamp duty and ₹1,000 capped registration fee for immovable property gift among defined blood relatives.

Frequently Asked Statutory Questions

UP Property Stamp Duty & Registration Rules: Legal Authority

Under Schedule 1-B (Article 23) of the Indian Stamp Act as applicable in Uttar Pradesh, stamp duty on conveyance of immovable property is 7% in urban / development authority areas (5% basic stamp duty + 2% local body surcharge under Section 38-A of the UP Urban Planning and Development Act, 1973) and 5% in rural non-development areas. Under Section 27 and Section 47-A, the duty is payable on the declared consideration or District Magistrate circle rate valuation, whichever is higher.

Statutory Legal Disclaimer

This calculator provides an indicative estimate based on the transaction details and legal parameters selected by the user. Actual stamp duty, registration fee and other government charges may vary depending on the applicable instrument, property valuation, circle/guideline rates, concessions, notifications, registration authority and facts of the transaction. Users should verify the current applicable rates and valuation with the competent Uttar Pradesh authority before execution or registration.

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