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Stamp Duty & Transfer Duty

What a property transfer actually costs to register: stamp duty under the State's own Schedule, the municipal transfer duty on top of it, and the registration fee. Built on the notifications themselves, with the one rate that has no traceable source left blank rather than guessed.

The rate most sites still quote is out of date

Transfer duty in the MCD area was raised by a Gazette notification of 10.07.2023 for instruments above ₹25 lakh. The Revenue Department's own Property Registration page still shows the older combined figures of 6% and 4%. A Gazette notification under s.147(2)(b) of the DMC Act outranks a departmental web page, so this calculator follows the notification.

Work out the duty

State Stamp rates are a State subject. Only Delhi has been verified so far; other States will be added as each one is checked against its own Schedule. Where is the property Consideration in the deed (₹) Circle-rate value (₹) The circle rate is the statutory minimum valuation. Duty follows whichever figure is higher. Who is buying

How the charge is built up

The central framework. The Indian Stamp Act, 1899 (Act 2 of 1899) charges duty on the instrument, not the transaction (Section 3). A conveyance is defined by Section 2(10) and charged under Article 23 (Conveyance) of the Schedule.
The State supplies the rate. Each State substitutes its own Schedule 1-A. Delhi's is the one substituted by the Schedule 1-A, Article 23, as substituted by the Indian Stamp (Delhi Amendment) Act, 2007 (Delhi Act 10 of 2007). Nothing has amended Article 23 since.
The value. Duty is charged on the consideration set forth in the instrument, but the notified circle rate is the statutory MINIMUM valuation, so in practice duty follows whichever is higher. A value above the circle rate can still be questioned by the Collector under s.47-A.
A separate municipal levy on top. Delhi's transfer duty is not part of the Stamp Act at all. It sits in s.147 of the Delhi Municipal Corporation Act, 1957, which is why it applies in the MCD area only.
Then the registration fee of 1% under the Registration Act, 1908, plus a ₹100 pasting charge.

The rates in force

Levy	Man / other	Woman	Applies in
Stamp duty	3%	2%	All of Delhi
Transfer duty, up to ₹25 lakh	3%	2%	MCD area only
Transfer duty, above ₹25 lakh	4%	3%	MCD area only
Registration fee	1%	1%	All of Delhi

Two details worth knowing. The Gazette notification words the transfer-duty column as "male & others (i.e. any other entity)", so a company, HUF or trust pays the man's rate, and it extends the concession to the third gender. Article 23 of the Schedule says only "woman" and does not on its face do the same.

A gift is charged like a sale

A gift deed is charged exactly like a sale in Delhi. There is NO concession for a gift to a relative, unlike Maharashtra, Uttar Pradesh and Haryana. Gift is also expressly within the transfer-duty net (s.147(2), DMC Act).

Where this stops short

The Revenue Department's own Property Registration page still shows the pre-2023 combined figures of 6 per cent and 4 per cent. A Gazette notification under s.147(2)(b) outranks a departmental web page, so this calculator follows the 10.07.2023 Gazette.
Whether transfer duty is apportioned by share on a joint purchase the way stamp duty expressly is has no statutory proviso we could find. The apportionment shown here follows registry practice, not a proven rule.
No transfer duty could be traced for the Delhi Cantonment Board area: the Cantonments Act, 2006 does not mandate it and the Board's own tax list does not include it. That is a strong inference from official sources rather than a positive notification.
No cap on the 1 per cent registration fee is stated on the official page, and Delhi's Table of Fees under s.78 of the Registration Act could not be located.

Sources

Rates verified on 22.07.2026. Circle rates change by notification, so check the current one before you rely on a figure.

Please read

This is an estimate to help you budget, not legal advice, and it does not create an advocate-client relationship.
The Collector can question the value under s.47-A even where duty has been paid on a figure above the circle rate.
Leasehold conversion, agricultural land, a court decree, a partition, a release between co-owners and a transfer to a co-operative society are each charged under different Articles and are not covered here.
Duty on a lease, a mortgage, a power of attorney or an agreement to sell is charged under its own Article, not Article 23.

Buying, selling or gifting property? You can contact the firm to discuss the documentation.