Stamp Duty in Gujarat 2026
The rates, how the amount is worked out on your flat, what you really hand over at the sub-registrar's office — and the one concession that almost every website gets wrong.
What is the stamp duty in Gujarat? Stamp duty in Gujarat is 4.9% of the property value — a 3.5% basic rate plus a 1.4% surcharge. On top of that you pay a 1% registration fee, so a buyer pays about 5.9% in total. Both are charged on the higher of your sale price or the government's jantri value. Women who buy in their sole name pay the 4.9% but no registration fee.
Key Takeaways
- 4.9% + 1% ≈ 5.9%. On a ₹40 lakh flat that is ₹1,96,000 stamp duty and ₹40,000 registration — ₹2,36,000 in cash, on top of the price.
- It is charged on the higher figure. If your deed value is below the government's jantri rate, you still pay on the jantri rate.
- Women do not get a stamp duty discount in Gujarat. They pay the same 4.9%. What they get is a full waiver of the 1% registration fee — and only when the flat is in a woman's sole name.
- Your home loan will not cover it. Banks lend against the property value, not the registration cost. This is money you need to arrange yourself.
- You can claim up to ₹1.5 lakh of stamp duty and registration under Section 80C — but only under the old tax regime, and only in the year you actually pay it.
- The 2025 amendment did not change what a flat buyer pays. It changed corporate and loan-document rules. The 4.9% is unchanged.
On this page
- What are stamp duty and registration charges?
- The 2026 rates
- How much is stamp duty in Gujarat on your flat?
- How the amount is calculated
- How to check your jantri rate
- Do women pay less stamp duty in Gujarat?
- What you actually pay at the sub-registrar's office
- Is stamp duty covered by your home loan?
- How to pay and register your property
- Documents you need
- Gift deeds, rent agreements and mortgages
- Can you claim it in your income tax?
- Can you get a refund?
- Will the new jantri rates raise your cost?
- Frequently asked questions
What are stamp duty and registration charges?
Stamp duty is a tax the state government charges to make your property document legally valid. Without it, your sale deed is just a piece of paper — a court will not accept it as proof that you own the flat. It is charged under the Gujarat Stamp Act, 1958.
The registration fee is separate. It is what the sub-registrar's office charges to enter your document in the permanent government record, so that anyone can later check who owns the property.
In Gujarat the buyer pays both. They are not part of the flat's price, and no builder can absorb them for you. So when a project is quoted at ₹40 lakh, your real outgo at registration is closer to ₹42.4 lakh.
Stamp duty and registration charges in Gujarat: 2026 rates
Here are the current stamp duty and registration charges in Gujarat. The headline 4.9% is not a single rate — it is a basic duty with a surcharge added on top, which is why you will sometimes see it written as 3.5% and sometimes as 4.9%.
Gujarat stamp duty rate sheet 2026
Print it or save it as a PDF and take it to the sub-registrar| What you are buying | Basic duty | Surcharge | Total stamp duty | Registration fee |
|---|---|---|---|---|
| Residential flat or house | 3.5% | 1.4% | 4.9% | 1% |
| Residential — woman as sole owner | 3.5% | 1.4% | 4.9% | Nil |
| Commercial property | 3.5% | 1.4% | 4.9% | 1% |
| Agricultural land | 3% | — | 3% | 1% |
| Gift deed to a blood relative | — | — | 1% | 1% |
| Gift deed to anyone else | 3.5% | 1.4% | 4.9% | 1% |
The base matters more than the rate. Every percentage above is applied to the higher of your agreement value or the government's jantri value — never to whichever is lower. Check your jantri value before you sign anything.
The rate for stamp duty in Gujarat for residential property is the same across the state. It does not change between Ahmedabad, Surat, Vadodara and Rajkot, and it does not change with the size of the flat. What changes from city to city — and from one locality to the next — is the jantri value the rate is applied to.
How much is stamp duty in Gujarat on a ₹25 lakh to ₹1 crore flat?
This is the question most buyers actually have. The table below shows the exact rupee figures so you can find the row closest to your flat and budget from it.
| Property value | Stamp duty (4.9%) | Registration (1%) | Total — most buyers | Total — woman, sole owner |
|---|---|---|---|---|
| ₹25 lakh | ₹1,22,500 | ₹25,000 | ₹1,47,500 | ₹1,22,500 |
| ₹30 lakh | ₹1,47,000 | ₹30,000 | ₹1,77,000 | ₹1,47,000 |
| ₹40 lakh | ₹1,96,000 | ₹40,000 | ₹2,36,000 | ₹1,96,000 |
| ₹50 lakh | ₹2,45,000 | ₹50,000 | ₹2,95,000 | ₹2,45,000 |
| ₹60 lakh | ₹2,94,000 | ₹60,000 | ₹3,54,000 | ₹2,94,000 |
| ₹75 lakh | ₹3,67,500 | ₹75,000 | ₹4,42,500 | ₹3,67,500 |
| ₹88 lakh | ₹4,31,200 | ₹88,000 | ₹5,19,200 | ₹4,31,200 |
| ₹1 crore | ₹4,90,000 | ₹1,00,000 | ₹5,90,000 | ₹4,90,000 |
Read one row and the pattern is clear: the registration fee waiver saves a sole woman owner exactly 1% of the property value — ₹40,000 on a ₹40 lakh flat, ₹1 lakh on a ₹1 crore flat. It is worth knowing before you decide whose name the flat goes in.
How is stamp duty in Gujarat calculated?
Stamp duty on property in Gujarat is calculated in four steps. Most buyers get a shock at step two, so do not skip it.
- Find your agreement value. This is the price written into your sale deed — what you and the seller actually agreed.
- Find the jantri value. This is the government's own minimum benchmark value for your locality and property type. Look it up on the Garvi portal before you sign.
- Take whichever is higher. The tax is charged on the higher of the two. If you negotiate a great deal below the jantri rate, the government still taxes you at the jantri rate. This is deliberate — it stops people from under-reporting the price to save tax.
- Apply 4.9%, then 1%. Multiply the higher figure by 4.9% for stamp duty, then by 1% for the registration fee. Add them together.
The trap: a "below jantri" deal
If the same flat were bought for ₹34,00,000 while the jantri value stood at ₹36,00,000, the duty would be charged on ₹36,00,000 — not on what you paid. You would owe ₹1,76,400 instead of ₹1,66,600. Always ask for the jantri value in writing before you agree a price, especially in older buildings and resale deals.
How to check your jantri rate
Jantri — also called the Annual Statement of Rates — is the government's floor price for property in a given area. It is the single number that decides your bill, and you can look it up yourself for free.
- Open the Garvi portal at garvi.gujarat.gov.in, the Gujarat Revenue Department's official registration site.
- Choose the jantri or property valuation option from the online services menu.
- Select your district, taluka, village or city survey number and the type of property — flat, bungalow, plot, shop or agricultural land.
- Read off the rate and multiply it by your flat's area, then compare that figure with your agreement value. The bigger of the two is your tax base.
The same portal has an official stamp duty calculator, which is useful as a cross-check once you know both numbers. If your builder or broker will not tell you the jantri value, treat that as a warning sign — it is public information. Our list of questions to ask a builder before you book covers what else to insist on in writing.
Do women pay less stamp duty in Gujarat?
This is where most websites — including several that rank on the first page of Google — get it wrong. Here is the difference between what is often written and what Gujarat actually charges.
Commonly written
"Women in Gujarat pay 3.9% stamp duty instead of 4.9% — a 1% concession for female buyers."
What Gujarat charges
Women pay the same 4.9% stamp duty as everyone else. Gujarat gives no stamp duty concession on the basis of gender. The benefit is a full waiver of the separate 1% registration fee, and only when a woman is the sole owner.
You can see how the mistake happened. The saving really is 1% of the property value, so writers subtract that 1% from the 4.9% stamp duty and arrive at 3.9%. But it comes out of the registration fee, not the stamp duty — the total for a sole woman owner is 4.9%, not 3.9% plus 1%.
The distinction is not academic. It changes your answer to a real question: whose name should the flat be in?
- Woman as sole owner — pays 4.9% stamp duty, nil registration fee. Total 4.9%.
- Man as sole owner — pays 4.9% stamp duty plus 1% registration. Total 5.9%.
- Joint, husband and wife — the waiver does not apply. Total 5.9%.
Before you put the flat in one name to save 1%
The saving is real, but sole ownership is a legal decision, not just a tax one. It affects who can claim the home loan interest deduction, how the property passes on, and what happens in a dispute. On a ₹40 lakh flat you are weighing ₹40,000 against all of that. Talk to your lender and a property lawyer before deciding, and read our legal check-list for property purchase.
What you actually pay at the sub-registrar's office
Stamp duty and the registration fee are the two big numbers, but they are not the only ones. Here is the fuller picture of the cash you need on registration day.
| Cost | Rate | On a ₹40 lakh flat |
|---|---|---|
| Stamp duty | 4.9% | ₹1,96,000 |
| Registration fee | 1% (nil for a sole woman owner) | ₹40,000 |
| Folio fee | Small fixed fee | ₹10 |
| Index fee | Per copy of the index | ₹50 per copy |
| Advocate or documentation fee | Varies by professional | Ask for a quote |
| GST | Only on under-construction homes; nil on completed | Depends on the project |
| Cash you should plan for | Roughly 6% of the property value | About ₹2.40 lakh |
Note what is not on this list: floor-rise charges, parking, club membership, maintenance deposit and corpus fund. Those are builder charges, they come before registration, and they are where budgets usually break. We list them in our guide to the hidden costs of buying a flat in Ahmedabad.
Is stamp duty covered by your home loan?
No. This is the single most common surprise for first-time buyers, and it usually arrives late.
Banks and housing finance companies lend against the value of the property. Stamp duty and registration charges are a tax on the transaction, not part of the property's value, so lenders leave them out of the loan amount when they calculate how much they will give you.
In practice that means if you are buying a ₹40 lakh flat with an 80% loan, you need roughly ₹8 lakh as down payment plus about ₹2.4 lakh for registration — near ₹10.4 lakh of your own money, not ₹8 lakh. Work this into your plan from the start, not the week before registration. Our home loan EMI calculator helps with the loan side, and our guide to budgeting for a home in Ahmedabad covers the rest.
How to pay and register your property
Gujarat runs property registration through the Garvi portal, and most of the process can now be started online.
- Work out the amount using the jantri value and the calculator on the Garvi portal.
- Pay the stamp duty online through the portal's e-payment option — net banking, RTGS or NEFT. You receive an e-stamp certificate with a unique identification number. You can also buy stamp paper from a licensed stamp vendor or pay through a bank's franking centre.
- Pay the registration fee the same way.
- Book your appointment slot at the sub-registrar's office through the portal's appointment scheduler, instead of queuing.
- Attend in person with the seller and two witnesses on the chosen date. Everyone signs, and biometrics and photographs are taken.
- Collect the registered document and check that your name, the property description and the survey number are all correct before you leave.
Documents you need
- The sale or conveyance deed, original plus copies
- Identity proof for buyer, seller and both witnesses — Aadhaar, PAN, passport or voter ID
- Address proof
- PAN card, mandatory for higher-value transactions
- Passport-size photographs
- The previous title documents, or the chain of ownership
- The latest property tax receipts
- An encumbrance certificate, showing the property carries no unpaid loan or dispute
- The approved building plan, and the occupancy or BU permission for a completed building
- The jantri valuation printout
- Proof that stamp duty and the registration fee have been paid
Before registration day, satisfy yourself that the title is clean. Our guides to running a property title search and checking a project's RERA status walk through both checks.
Gift deeds, rent agreements and mortgages
A sale is not the only document that attracts stamp duty in Gujarat. These are the rates for the documents home owners meet most often.
| Document | Stamp duty |
|---|---|
| Gift deed to a blood relative | 1% of the property value |
| Gift deed to anyone else | 4.9% of the property value |
| Rent agreement, under 1 year, residential | ₹700 fixed |
| Rent agreement, under 1 year, commercial | ₹1,400 fixed |
| Lease of 1 to 5 years, residential | 1.4% of average annual rent, minimum ₹1,400 |
| Lease of 5 to 15 years | 2.8% of average annual rent, minimum ₹14,000 |
| Lease of 15 to 30 years | 4.2% of average annual rent, minimum ₹28,000 |
| Mortgage deed with possession | 4.9%, same as a conveyance |
| Mortgage deed without possession | 0.5% of the loan amount |
| Hypothecation agreement | ₹5,000 |
| General power of attorney | ₹300 |
| General affidavit | ₹50 |
A rent agreement of a year or more must be registered. Many landlords and tenants sign an eleven-month agreement precisely to stay under that threshold and pay the small fixed duty instead.
Can you claim it in your income tax?
Yes — with conditions that catch a lot of people out. Stamp duty and registration charges on a residential property qualify for a deduction under Section 80C of the Income Tax Act, within the overall ₹1.5 lakh limit.
- Old regime only. If you have opted for the new tax regime, you cannot claim it.
- Only in the year you pay. Pay in August 2026 and it belongs to that financial year. You cannot carry it forward.
- The ₹1.5 lakh limit is shared with your EPF, PPF, life insurance premium and home loan principal. If those already use the limit, the deduction is worth nothing extra.
- Residential property only — not commercial property, and not bare land.
- Sell within five years and the deduction you claimed is added back to your income in the year you sell.
Can you get a refund?
Yes, in specific situations — for example if the deal falls through and the document is cancelled, if the stamp paper was bought but never used, if duty was paid twice by mistake, or if it was miscalculated and you overpaid.
Two things to know. First, there is a time limit: a refund application is generally to be filed within six months of the date of the e-stamp certificate. Second, you will not get all of it back — the government usually keeps around 10% as an administrative deduction. On ₹1,00,000 of stamp duty, expect roughly ₹90,000.
Will the new jantri rates raise stamp duty in Gujarat?
This is the live worry among Gujarat buyers, and the honest answer is: not yet, but plan for it.
Gujarat last revised its jantri rates in 2023. A further revision was drafted in November 2024 and was expected to take effect from 1 April 2025, but it has been pushed back, and as of 2026 the 2023 rates still apply. The government has indicated a new, more detailed valuation format is coming, and some localities in the draft carried very large increases.
The rate itself is not changing — 4.9% is 4.9%. What would change is the value it is applied to. If the jantri value of your locality rises, your stamp duty rises with it, even though nothing about the flat has changed. If you are close to buying, that is an argument for not delaying.
Frequently asked questions
What is the stamp duty and registration charge in Gujarat in 2026?
Stamp duty is 4.9% of the property value — 3.5% basic duty plus a 1.4% surcharge — and the registration fee is 1%, giving a total of about 5.9%. Both are charged on the higher of your agreement value or the government's jantri value. A woman buying in her sole name pays the 4.9% but no registration fee.
How do I calculate stamp duty and registration fees in Gujarat?
Compare your agreement value with the jantri value for your locality and take the higher of the two. Multiply that figure by 4.9% for stamp duty and by 1% for the registration fee, then add them. On a ₹50 lakh flat that is ₹2,45,000 plus ₹50,000, or ₹2,95,000 in total. The Garvi portal has an official calculator you can use to cross-check.
Do women get a stamp duty discount in Gujarat?
No. Gujarat charges women the same 4.9% stamp duty as everyone else. What women get is a complete waiver of the 1% registration fee, and only when the property is registered in a woman's sole name. Several websites report a reduced 3.9% rate for women — that is a misreading of the registration fee waiver.
What happens if a man and a woman buy a property jointly?
The registration fee waiver does not apply. A joint male-female purchase pays the full 4.9% stamp duty plus the full 1% registration fee. The waiver is available only for true sole ownership by a woman.
What is the jantri rate?
Jantri, also called the Annual Statement of Rates, is the Gujarat government's minimum benchmark value for property in a given area and category. Stamp duty is charged on your deed value or the jantri value, whichever is higher, so a below-jantri purchase is still taxed at the jantri figure. You can look yours up free on the Garvi portal.
What is the stamp duty in Gujarat for residential property compared with commercial?
Both are charged at 4.9% with a 1% registration fee. Agricultural land is charged lower, at 3%. The stamp duty in Gujarat for residential property is the same in every city in the state — only the jantri value it is applied to changes by locality.
Can stamp duty be paid online in Gujarat?
Yes. The Garvi portal at garvi.gujarat.gov.in lets you pay stamp duty and the registration fee online by net banking, RTGS or NEFT, and issues an e-stamp certificate with a unique identification number. You can also book your sub-registrar appointment through the same portal. Stamp paper from a licensed vendor and bank franking remain available as offline options.
What is the stamp duty for a gift deed to a family member in Gujarat?
A gift deed to a blood relative attracts 1% stamp duty on the property value, plus the 1% registration fee. A gift to anyone outside that definition is charged the full 4.9%, the same as a sale.
Is stamp duty refundable if a property deal is cancelled in Gujarat?
Partly. You can apply for a refund when a document is cancelled, when stamp paper was bought but never used, or when duty was overpaid or paid twice. The application is generally to be made within six months of the e-stamp certificate date, and roughly 10% is retained as an administrative deduction.
Is there a minimum property price below which no stamp duty applies?
No. Gujarat has no exemption threshold for residential property — stamp duty on property in Gujarat applies from the first rupee of value. Even a low-value flat attracts the 4.9%, calculated on the jantri value if that is higher than the price you paid.
Now you know the real number — find a home that fits it
Registration adds roughly 6% to whatever a flat is priced at. If that changes what you can afford, it is worth looking again at what is available in your bracket. Laxmi Group builds 1 to 4 BHK homes across Ahmedabad, from Narol and Naroda to Bhadaj, ready-to-move and under construction, every project RERA-registered.
See Laxmi Group projects Ready-to-move flats
Sources and where to verify
- Garvi, Gujarat State Portal — stamp duty calculator, jantri valuation, e-payment and registration: garvi.gujarat.gov.in
- Revenue Department, Government of Gujarat — stamp duty circulars and notifications: revenuedepartment.gujarat.gov.in
- Income Tax Department, Government of India — Section 80C deductions: incometax.gov.in
- GujRERA — project registration and promoter records: gujrera.gujarat.gov.in
Rates in this guide were checked in August 2026. Stamp duty is set by state notification and can change — confirm the current figure on the Garvi portal before you pay. This article is general information, not legal or tax advice.