Quick answer. Stamp duty in Delhi in 2026 is 6% for male buyers, 4% for female buyers and 5% for joint (male + female) ownership. On any property above ₹25 lakh — which covers essentially all of South Delhi — an additional 1% MCD transfer duty and a 1% registration fee apply, plus a ₹100 pasting charge. That takes the all-in government cost to roughly 8% (male), 6% (female) and 7% (joint). Duty is charged on the higher of the transaction value or the circle-rate value and is paid through the SHCIL e-stamping system.Rates reflect those in force as of mid-2026. Statutory rates can change by notification, so verify on the Delhi Revenue Department portal before your registration date. For related numbers see our current Delhi circle rates and South Delhi builder floors pages.
In this guide
- The rates in 2026
- The 1% transfer duty most guides miss
- What the percentage applies to (and the 2026 circle-rate change)
- Two worked examples
- The female-ownership saving, done properly
- How payment and registration actually work
- Common errors that delay registration
- Related duties worth knowing
- Stamp duty and your home loan
- What the all-in cost looks like
- If the deal falls through: stamp refunds
- Frequently asked questions
- Key takeaways
Stamp duty in Delhi: the rates in 2026
Delhi charges stamp duty on a gender-based structure, with a concession for female buyers. The base rates below are the state stamp duty only — the transfer duty and registration fee that follow are separate line items, covered in the next two sections.| Buyer category | Standard Delhi (MCD) areas | NDMC areas | Delhi Cantonment |
|---|---|---|---|
| Male | 6% | 5.5% | 3% |
| Female | 4% | 3.5% | 3% |
| Joint (male + female) | 5% | 4.5% | 3% |
The 1% transfer duty most guides miss
Here is the number that turns a “6% for men” headline into the real bill. In addition to stamp duty, the Municipal Corporation of Delhi (MCD) levies a transfer duty of 1% on every property valued above ₹25 lakh. It is a separate municipal charge, collected at registration on top of the state stamp duty, and it applies to both male and female buyers alike. Because every South Delhi property clears the ₹25 lakh threshold many times over, this 1% is not optional for our buyers — it always applies. That is why the true, all-in government cost of a South Delhi purchase is:- Male buyer: 6% stamp duty + 1% transfer duty + 1% registration = 8% of value
- Female buyer: 4% stamp duty + 1% transfer duty + 1% registration = 6% of value
- Joint (male + female): 5% stamp duty + 1% transfer duty + 1% registration = 7% of value
What the percentage applies to — and the 2026 circle-rate change
Duty is charged on the higher of the transaction value or the circle-rate value of the property. Circle rates are the government’s minimum valuation benchmarks, set colony by colony (Category A to H). In South Delhi’s premium colonies, market prices sit far above circle rates, so in practice your duty is calculated on the actual deal value. The reverse case matters too: if you agreed a price below the circle-rate value, duty is still charged on the circle-rate figure — the state does not recognise a bargain. New for 2026: the 20% rebate on circle-rate valuation that Delhi had extended for several years ended on 31 December 2025. From 1 January 2026, duty is calculated on the full, unrebated circle-rate value wherever the circle rate is the governing figure. For most South Delhi deals the market price already exceeds the circle rate, so the base is unchanged — but for any transaction pegged to the circle rate, budget for the higher base. A broader revision of Delhi’s circle rates has also been under government review since a committee was constituted in mid-2025; see our Delhi circle rates guide for the latest position.
Two worked examples
Example 1 — ₹12 crore GK-1 floor, registered in the wife’s name. Stamp duty at 4% = ₹48,00,000. Transfer duty at 1% = ₹12,00,000. Registration at 1% = ₹12,00,000. Pasting fee ₹100. Total statutory cost: ₹72,00,100. Registered in the husband’s name instead, stamp duty rises to ₹72,00,000 and the total to ₹96,00,100 — a ₹24 lakh difference on identical ownership economics. Example 2 — ₹4.5 crore floor in CR Park, joint husband–wife ownership. Stamp duty at 5% = ₹22,50,000. Transfer duty at 1% = ₹4,50,000. Registration at 1% = ₹4,50,000. Pasting fee ₹100. Total: ₹31,50,100. For under-construction bookings, remember that GST is a separate levy on the builder’s invoices and has nothing to do with stamp duty — the two are routinely confused, and both are payable where they apply. In both cases the buyer must additionally deduct TDS at 1% of the consideration (for purchases of ₹50 lakh and above from a resident seller) and deposit it against the seller’s PAN before or at payment — this is the buyer’s legal obligation, not the seller’s. Purchases from NRI sellers follow a different, much higher TDS regime; take advice before token payment if your seller is non-resident.The female-ownership saving, done properly
Registering in the name of a wife, mother or daughter at 4% is the single largest legitimate saving available. Because transfer duty and registration are flat across genders, the saving is exactly the 2% stamp-duty differential — ₹24 lakh on a ₹12 crore purchase. Three cautions from practice:- The named owner genuinely owns the property, with everything that implies for succession, sale consent and any future dispute. Treat it as an ownership decision, not merely a duty decision.
- If the funds come from the husband while the deed is in the wife’s name, income from the property (rent, capital gains) can be clubbed back to the funder for tax purposes. Structure the funding trail with your CA.
- Joint registration at 5% splits the difference and puts both names on title — the most common structure among our buyers, and often the sensible one.
- Where the lady of the house already holds other property, weigh the effect on her estate and wealth planning before defaulting to this route.
How payment and registration actually work
Delhi replaced physical stamp papers with e-stamping through Stock Holding Corporation of India (SHCIL) years ago; duty is paid online or at authorised centres and an e-stamp certificate is generated for the deed. Registration is then completed at the sub-registrar office for your locality. The working sequence:- Compute duty on the DORIS portal (Delhi Online Registration Information System) using your deed type, locality and value.
- Pay stamp duty and the transfer duty via the SHCIL e-stamp portal and obtain the e-stamp certificate; pay the 1% registration fee online.
- Book a sub-registrar appointment through DORIS for the relevant SRO.
- Execute the sale deed: both parties (or their registered attorney holders) attend with two witnesses; biometrics and photographs are captured.
- Collect the registered deed — typically available within a few days to two weeks.
Common errors that delay registration
- Names mismatched across PAN, Aadhaar and the deed — even a missing middle name sends files back.
- E-stamp purchased in the wrong party’s name or for the wrong amount; the certificate must match the deed’s consideration and executants exactly.
- TDS deposited under the wrong PAN, or after the appointment, stalling the registrar’s checklist.
- A chain document missing a link — an unregistered old agreement or an unmutated inheritance surfacing at the table.
- Attorney holders arriving with photocopies; the registrar needs the original registered PoA, duly attested if executed abroad.
- Declared consideration below the circle-rate valuation, triggering referral to the collector for adjudication.
Related duties worth knowing
- Gift deeds attract duty at the same 6% / 4% structure by recipient gender, plus the 1% transfer duty above ₹25 lakh and 1% registration — Delhi offers no blanket family concession, so gifting a floor to a son is not a cheap transfer.
- Relinquishment deeds among co-heirs are charged at a nominal fixed fee, which makes them the efficient tool for consolidating inherited shares.
- Wills carry no stamp duty, and registration of a will is optional though advisable.
- Section 80C: stamp duty and registration fees on a self-occupied residential purchase are deductible up to the overall ₹1.5 lakh 80C ceiling in the year of payment — marginal relief at luxury ticket sizes, but claim it.
Stamp duty and your home loan
Banks do not finance stamp duty, transfer duty or registration — regulatory norms require these to come from the buyer’s own funds, so a “90% loan” means 90% of the property value, never of the all-in cost. Plan the 6–8% statutory outgo as equity over and above your margin money. Two timing notes: duty is payable before registration while most loan disbursals release at registration, so the duty cheque comes from your pocket first; and if you later top up or refinance, the registered deed value — not your renovation spend — anchors the bank’s paperwork. One more reason the deed should carry the true price.What the all-in cost looks like
The table below includes stamp duty + 1% transfer duty + 1% registration — the true government cost for a standard South Delhi (MCD) purchase.| Deal value | Female (6% all-in) | Joint (7% all-in) | Male (8% all-in) |
|---|---|---|---|
| ₹5 Cr | ₹30.0 lakh | ₹35.0 lakh | ₹40.0 lakh |
| ₹12 Cr | ₹72.0 lakh | ₹84.0 lakh | ₹96.0 lakh |
| ₹25 Cr | ₹1.50 Cr | ₹1.75 Cr | ₹2.00 Cr |
If the deal falls through: stamp refunds
Duty paid on an e-stamp for a transaction that never executes is not automatically lost. Refund applications go through the Revenue Department (via SHCIL for e-stamps), generally within six months of purchase, and are processed with a deduction rather than in full. The practical advice: buy the e-stamp only once the registration date is genuinely fixed and the file has cleared legal review — not at agreement stage “to save time”. Registration fees paid for an appointment that lapses follow their own refund route. Treat both as recoverable with friction, and sequence payments so the friction never matters.SouthDelhiFloors insight: the costliest stamp-duty mistake we see is not a wrong rate — it is under-declaring value with a cash component to “save duty”. The saving is 6–8% once; the damage is permanent: capped resale value, restricted loan eligibility, tax exposure on both sides and a deed that understates your cost base for capital gains forever. Register at the real value.
Frequently asked questions
What is the stamp duty in Delhi in 2026?
6% for male buyers, 4% for female buyers and 5% for joint male–female ownership in standard (MCD) areas. On properties above ₹25 lakh, add a 1% MCD transfer duty and a 1% registration fee — taking the all-in cost to about 8% (male), 6% (female) and 7% (joint). NDMC areas charge 5.5% / 3.5% base stamp duty and Delhi Cantonment 3%.
Is stamp duty calculated on the sale price or the circle rate?
On whichever is higher. In South Delhi’s premium colonies market values exceed circle rates, so duty is normally computed on the actual transaction value. From 1 January 2026 the earlier 20% circle-rate rebate no longer applies where the circle rate is the governing figure.
What is the transfer duty in Delhi?
A 1% municipal levy charged by the MCD on properties valued above ₹25 lakh, collected at registration in addition to stamp duty. It applies to male and female buyers alike and, because every South Delhi property exceeds the threshold, effectively always applies here.
How much are total registration costs on a ₹10 crore property?
Between ₹60 lakh (female: 4% + 1% transfer + 1% registration) and ₹80 lakh (male: 6% + 1% + 1%), plus the ₹100 pasting fee and the buyer’s 1% TDS obligation on the consideration.
Can I pay stamp duty online in Delhi?
Yes — Delhi uses SHCIL’s e-stamping system exclusively. Stamp duty, transfer duty and the registration fee are paid online and the e-stamp certificate is attached to the deed presented at the sub-registrar office.
Does registering in my wife’s name really save money?
Yes: 2% of the property value — the stamp-duty differential, since transfer duty and registration are flat across genders. On large tickets that is ₹20–30 lakh. Treat it as a genuine ownership decision and structure the funding correctly, since ownership, succession and tax-clubbing consequences follow the name on the deed.
What is the time limit for registering a sale deed?
Present the deed within four months of execution. Late presentation attracts penalties, and an unregistered sale deed conveys no title regardless of stamping.
Is there any stamp duty concession for senior citizens in Delhi?
Delhi’s concessions are structured around gender and jurisdiction (NDMC, Cantonment), not age. Verify current notifications on the Revenue Department portal before registration, as concessions change by notification.
What TDS applies when I buy a property?
1% of the consideration where the price is ₹50 lakh or more and the seller is a resident, deducted by the buyer and deposited against the seller’s PAN. Buying from an NRI seller triggers a far higher deduction on the full consideration — take professional advice first.
Can I claim stamp duty in my income tax return?
Yes, under Section 80C for a self-occupied residential property, within the overall ₹1.5 lakh annual ceiling, in the year of payment.
Key takeaways
- Delhi 2026 base stamp duty: 6% male / 4% female / 5% joint in standard MCD areas.
- Add a 1% MCD transfer duty (above ₹25 lakh) and 1% registration — so the real all-in cost is about 8% male / 6% female / 7% joint, plus a ₹100 pasting fee.
- Duty is computed on the higher of deal value or circle-rate value; the 20% circle-rate rebate ended on 31 December 2025.
- Female or joint registration saves the 2% stamp-duty differential — lakhs at South Delhi prices — if structured as genuine ownership.
- E-stamp via SHCIL, register via DORIS at the sub-registrar within four months of execution; unregistered deeds convey nothing.
- Never under-declare value to shave duty: the one-time saving costs you at resale, on loans and at capital-gains time.
