Stamp Duty in UP is an Important part of a property purchase in UP. If a property transfers hands in UP, the State government is required to pay the Stamp Duty in UP and any applicable registration fees. Payment of the stamp duty in UP assures that the transaction is properly recorded with the official records of the state.
The payment of stamp duty and registration fees charged through authorities of Uttar Pradesh state government is required for the registration of property that is located in Uttar Pradesh. This will ensure you that your home is registered legally. The stamp duty and registration Fees in UP differ from those in other states. In general, approximately 5-7percent of a property’s value is assessed as stamp duty and about 1 percent is charged as a registration cost across India.
What is Stamp Duty in UP?
The Stamp duty in UP is one of the taxes imposed by the government of the state for property transactions as well as the legal documents that accompany them. The tax is paid to establish the legal ownership of the house. Stamp duty Fees in UP are imposed in accordance with the circle rates determined through the administrative. Circle rates are rates at which a property is not able to be registered. They are also referred to as “Ready Reckoner Rates’ by certain states.
Stamp Duty and Registration Charges in UP 2026
In Uttar Pradesh ranges between 5 percent and 7 percent in the case of circles or cost of the home which ever is greater. The property Stamp duty in UP which are imposed on government officials of the UP authorities are
| Stamp Duty and Registration Charges in UP | ||
| Ownership Type | Stamp Duty | Registration Charges |
| Male | 7% | 1% |
| Female | 6% | 1% |
| Joint (Male + Female) | 6.5% | 1% |
| Joint (Female + Female) | 6% | 1% |
| Joint (Male + Male) | 7% | 1% |
Stamp Duty and Registration Charges for Different Deeds
Alongside property registration in the State, the Government in Uttar Pradesh levies stamp duty on the registration of various kinds of deeds. The registration fees for all deeds registered in UP are 1percent of the property’s market value. Some of the most sought-after deeds as well as the applicable Stamp duty in UP include:
| Stamp Duty on Various Deeds | |
| Deed Name | Stamp Duty Charges in UP |
| Gift deed | Rs 60-125 |
| Will Deed | Rs 200 |
| Exchange deed | 3% of the Transaction Value |
| Lease deed | Rs 200 |
| Agreement Deed | Rs 10 |
| Adoption deed | Rs 100 |
| Divorce Deed | Rs 50 |
| Bond | Rs 200 |
| Affidavit | Rs 10 |
| Notary Document | Rs 10 |
| Special Power of Attorney (SPA) | Rs 100 |
| General Power of Attorney (GPA) | Rs 10-100 |
How to Calculate Stamp Duty in UP
In Uttar Pradesh is calculated based on the circle rate, or its market value. The calculation takes into account a number of variables including the size, utilization and the where the property is located. See below for the formula used in the calculation of Stamp duty in UP.
Stamp Duty = (Property Value for Calculation) x (Applicable Stamp Duty Rate)
Registration Charges = (Property Value for Calculation) x 1%
Total Payable Amount = Stamp Duty + Registration Charges
Example of How to Calculate Stamp Duty in UP
By using an example, we can know the way Stamp duty in UP registration fees is calculated.
Mr. Brij purchased a house worth Rs 90 lakh in Lucknow which means he has to pay registration and stamp duty charges to finish the registration of the property.
Stamp duty for UP is 7percent of the transaction amount and one percent of the value of the transaction is registration fees. The total calculation is as follows The following is the calculation:
- 7% of Rs 90 lakh= Rs 6,30,000
- 1% of Rs 90 lakh= Rs 90,000
- Total= Rs 7,20,000
Factors to be Considered for Calculation
Several factors help determine Stamp duty in UP. The most important factors include:
- Buyer’s Gender and Age: Governments usually provide discounts to senior citizens who pay stamp duty. Women also get a reduction on these fees. In the case of women, for instance living in Uttar Pradesh pay 6% stamp duty on properties that costs at least Rs 10 lakh.
- Location of the Property: Costs on stamp duties in UP can also differ based on the property’s geographical location. For instance, if a property is within a municipal zone that will be subject to higher stamp duty than those located in the outside.
- Type of a Property: The stamp duty rate in UP is also based depending on the type of property. For example, higher stamp duty is imposed on apartments or flats than a detached house.
How to Pay Stamp Duty Fees in UP
Stamp duty in UP can be calculated online and offline. Find below the methods.
Online Payment of Stamp Duty in UP (e-Stamp)
The UP government has implemented a technologically-based digital system that will ensure an easy property registration. The buyer has to upload all relevant property documentation online, and then pay the appropriate Stamp duty in UP. Sub-registrars verify all the documentation and issue a stamp certificate.
The stamp duty in UP can be paid online by following the procedure.
Step 1: Enter the official website of the Uttar Pradesh Stamp and Registration Department.
Step 2: Click the ‘Apply’ button under the ‘Property registration’ on the left.
Step 3: Create an application number by selecting the New Registration option.
Step 4: The system will be redirected to a form. Enter the details such as city, area, unit size of the property, etc.
Step 5: Pay the applicable stamp duty charges in UP in this step.
Once the documents are uploaded and the stamp duty in UP is paid, the documents uploaded will be verified by the Sub Registrar Officer, and the registration document will be generated. The applicant can download the registration document.
Offline Payment of Stamp Duty in UP
You can visit the Sub-Registrar’s Office (SRO) to pay Stamp duty in UP offline. Find below the steps.
- Book an appointment to visit the sub-registrar’s office.
- Carry all the required property documents to the SRO office.
- Submit the documents and wait for the operator to scrutinise the information. Biometric data also needs to be provided by the applicant.
- Make the payment and save the receipt for future reference. You can pay stamp duty in UP offline using cash, cheque, or a demand draft (DD).
- Once done, the sub-registrar will issue the stamped certificate.
How to Apply for Stamp Duty Withdrawal in UP
The IGRSUP portal permits a user to withdraw the deposited stamp duty. A user can apply online for stamp duty payback on the IGRSUP portal. Here is the detailed method to apply online for withdrawal of stamp duty on the IGRSUP portal.
Step 1: Visit the official IGRSUP portal (IGRSUP login ) at https://igrsup.gov.in/igrsup/defaultAction.action
Step 2: After logging in to IGRSUP, hit the ‘Stamp Vaapsi Hetu Aavedan ’ button (Withdrawal of stamp duty on IGRSUP) tab. The following screen will be displayed.
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Stamp Duty Refund on IGRSUP
Step 1: If you are a first-time user applying for a stamp duty refund on IGRSUP, click the ‘New Register’ button.
Step 2: The following window will pop up.
Step 3: Fill in the details, such as Mobile Number, Password, District, and Captcha Code, and Click on the Sign in button. You can now apply for a stamp duty refund in UP.
Step 4: If you have already registered on the portal, click on the Pre-register tab.
Step 5: Now, you will have to fill in some details such as Application ID, Captcha Code and password, and the stamp duty refund status in UP will be displayed on the computer screen
This way, the stamp duty refund in UP can be applied on the IGRSUP website. This stamp duty refund facility has enabled the online application for stamp duty refunds and saves precious time for the general public. It has also ensured transparency and efficiency in IGRSUP’s refund system.
Types of Stamp Duty in UP
There are two types of stamp duty in UP- legal and illegal stamp duty. Here is a differentiation between the two:-
- Legal stamp duty: It is a stamp duty charged as court fees because the fees are assessed to appellants in court.
- Illegal stamp duty: Stamp duty paid on property agreement or registration is considered illegal because it is a one-time price. Most states’ revenue comes from sale deeds and transfer taxes.
Stamp Duty and Property Registration in UP – New Mandate for Builder Buyer Agreement
The new mandate, which was released from the UP Government in November 2024 will mean the Builder – Buyer Agreement will become registered after the payment at 10% of the the apartment’s cost. In the wake of the new law, the government hopes to enhance efficiency and transparency in every real estate transaction.
The 10% payment made by buyers when they sign the Builder Buyer Agreement includes the Stamp duty in UP of 6% as well as 1% the Stamp duty in UP on property registration. In the past, that amount had to be paid out by buyers at registering their property. But, under the new law, it will be paid at the initial stages in the course of. The new directive will dramatically increase the financial burden for the buyer, in particular regions like Noida as well as Greater Noida.
Challenges with the New Mandate
The mandate comes with its own set of challenges, such as:
- The new rules aim to provide legal guarantees to buyers. However, they do not include guidelines regarding refunds in case of cancellation.
- The lack of clarity in these rules will reduce buyer confidence in purchasing property.
- Furthermore, making such a large advance payment increases the financial burden on buyers, making homeownership even more difficult.
- This rule places a burden on the developer, who will now have to incorporate these regulatory processes.
- This rule will impact the initial financing of projects and their demand. It may also lead to an increase in construction costs and the company’s overall cash flow.
- The rule does not address the impact on both the builder and the buyer in case of delays caused by regulatory issues.
- The new rule is also likely to lead to an increase in property prices and affect affordability.
One of the biggest concerns arising from this policy is that buyers will look for residential and commercial properties outside the Stamp duty in UP. This, in turn, points to a potentially detrimental trend for real estate purchases within Uttar Pradesh.
Is Stamp Duty in UP Mandatory?
Stamp duty in UP is mandatory if the property value exceeds ₹100. Stamp duty and registration fees are payable on the property value to register the property in the government’s land records. Registration of property is mandatory under Section 30(2) of the Registration Act of 1908.
If a property is not registered according to government regulations, the owner has no legal right to sell the property. Furthermore, failure to comply with the law can result in penalties.
Exemption & Concession in Stamp Duty in UP
To simplify the process of obtaining stamp duty exemption when purchasing land for setting up industries in Uttar Pradesh, the process has been made online and integrated with the Nivesh Mitra portal.
With this move, the state government aims to make the stamp duty process paperless and contactless and increase transparency in the system.
The Uttar Pradesh cabinet recently approved a new policy to attract foreign investment. This policy offers incentives to foreign investors, including exemptions.
- stamp duty
- land acquisition
- capital investment
New policy is expected to grant specific Stamp duty in UP on property registration Fees exemptions, which are aligned with Uttar Pradesh Industrial Investment and Employment Promotion Policy 2022.
In addition to that, The UP Government promotes entrepreneurship by providing stamp duty rebates to companies that are developing private industrial parks within the state. Its Promoting Entrepreneurship and Leadership to Develop Growth Engine (PLEDGE) scheme has been announced as follows:
- 100% stamp duty exemption in Eastern UP and Bundelkhand.
- 75% exemption in the Central Region and 50% exemption in Gautam Buddh Nagar.
- 100% exemption for women entrepreneurs investing in or leasing industrial land in parks developed under PLEDGE.
UP Government Extends Stamp-Duty Exemption, Waives Lease Fees
The Uttar Pradesh government has broadened the Stamp duty in UP for exemption policy. Prior to this, exemptions were restricted to women. But now, the exemption will be granted to former servicemen and people who have disabilities. In addition, the state will also waive lease agreement fees in the first 10 years for smaller and medium-sized rentals.
What Benefits will Ex-Servicemen and Physically Disabled get
| Beneficiary Group | Stamp-Duty Rebate | Maximum Value Covered | Rebate Cap |
| Ex-Servicemen | 1% | Up to INR 1 crore | Up to INR 1 lakh |
| Persons with Disabilities (PwDs) | 1% | Up to INR 1 crore | Up to INR 1 lakh |
Today, in Uttar Pradesh, any registration cost that exceeds INR 20000 must be paid in electronic form. In addition, Aadhaar authentication is now required to ensure that transactions are not fraudulent. A single-window system for e-registration is also in place for allottees of development authorities to make it easier for this Stamp duty in UP on property registration procedure.
Officials are tasked with speeding up the digitization of old deeds as well as increasing the use of e-stamps for registrations in the current year. Other tasks for them include re-creating property valuation lists as well as installing CCTV cameras in sub-registrar offices. These initiatives are part of the administration’s commitment to transparency and efficiency as well as streamlined governance.
Stamp Duty and Registration Charges on Rent Agreement in UP
In a major move to assist owners and renters and owners, in a major move to help owners and renters, the Uttar Pradesh government has decided to reduce the Stamp duty in UP registration fees for lease agreements by 90 percent. The news was announced on the 7th of January 2026, following an assembly of the cabinet which was led by the Chief Minister Yogi Adityanath. The primary objective is to prevent individuals from making informal or verbal agreements. If agreements are signed, it safeguards both the landlord and tenant should there be a dispute in the future. Because the price is such a low amount, the government requires every rental agreement to be legally binding and signed in writing.
The government also introduced changes to family property. Families can now divide their ancestral properties or homes easier. Instead of having to pay a large portion of the value of their property it is only necessary to pay a tiny set amount.
Key points of the new rules:
- Rent Deals: Registration and stamp costs are now 90% cheaper than before.
- Family Land: Dividing ancestral property now costs a flat fee of Rs 10,000 only.
- Legal Safety: These steps will help reduce court cases and family disputes over land.
- Target: This applies to residential, commercial, and even farming land.
| Service Type | New Benefit |
| Rent Agreements | 90% Cheaper |
| Ancestral Property Partition | Flat Rs 10,000 Fee |
These changes are a huge relief for the common man in Uttar Pradesh. They make living in the state easier and ensure that property dealings are transparent and secure for everyone.
Stamp Duty in UP Contact Details
For any grievance or if you need further information, you can contact at the following address:-
Office Address: Stamps and Registration Department, 2nd Floor, Vishwas complex, Vishwas Khand -3, Gomti Nagar, Lucknow, 226010.
Inspector General Registration, Stamp Commissioner office is in Prayagraj. The address is the Revenue Council Building, Civil Lines Prayagraj.
Contact number: 0522–2308697, Fax–0522–2308697
Latest Update on Stamp Duty in Uttar Pradesh
UP Offers 1% Stamp Duty Rebate for Women on Property Worth Up to Rs 1 Crore
It is reported that the Uttar Pradesh cabinet has approved the Stamp duty in UP reduction for women who purchase residential properties with a value of up to one crore. In the past, this rebate was applicable only to homes worth less than Rs 10 lakh, with a maximum INR 10,000 exemption. Women who qualify can save up to 1 lakh, thereby encouraging more women to register under female names. This move is designed to increase financial independence and is in line in with Mission Shakti program. Experts in real estate say that this will benefit women in the middle class, particularly in markets that are mid-range such as Noida or Ghaziabad.
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