Stamp Duty in Tamil Nadu 2026: Rates, Registration Fee and Guideline Value
Stamp duty in Tamil Nadu is 7% of the guideline value or the price in the deed, whichever is higher, on a resale flat, a house or a plot. Add a registration fee of 4% and most buyers pay 11%. A new flat bought from the builder is cheaper: since 1 December 2023 it pays 6%, 7% or 9% in all, depending on its value.
Key takeaways
- Resale property and land: 7% duty (5% stamp duty plus 2% transfer duty) and a 4% registration fee, on the higher of guideline value and price.
- A new flat from the promoter: one deed on the composite value, 6% in all up to Rs 50 lakh, 7% up to Rs 3 crore, 9% above.
- Women buying a house, plot or farmland worth up to Rs 10 lakh have paid a 3% registration fee instead of 4% since 1 April 2025.
- Settlement, release and partition deeds inside the family cost 1% duty capped at Rs 25,000, plus 1% fee capped at Rs 4,000.
- From 17 August 2026, the first sale of plots and flats must be registered online under STAR 3.0, without a visit to the sub-registrar.
What each kind of deed costs
Tamil Nadu prices a document by what it does. The same Rs 80 lakh flat costs Rs 5.6 lakh or Rs 8.8 lakh to register, depending on whether you buy it from the builder or from its first owner.
| Document | Stamp duty | Registration fee | Total |
|---|---|---|---|
| Sale deed: resale flat, house, plot, farmland | 7% | 4% | 11% |
| New flat from promoter, up to Rs 50 lakh | 4.004% | 2% | About 6% |
| New flat, Rs 50 lakh to Rs 3 crore | 5.005% | 2% | About 7% |
| New flat, above Rs 3 crore | 7% | 2% | 9% |
| Settlement deed to a family member | 1%, max Rs 25,000 | 1%, max Rs 4,000 | Max Rs 29,000 |
| Release deed within the family | 1%, max Rs 25,000 | 1%, max Rs 4,000 | Max Rs 29,000 |
| Partition among family members | 1%, max Rs 25,000 per share | 1%, max Rs 4,000 per share | Capped per share |
| Release deed to a non-family co-owner | 7% | 1% | 8% |
Is the registration fee 4% or 2%?
Both figures circulate. In June 2017 the state cut guideline values by 33% and raised the sale-deed fee from 1% to 4%. G.O.(Ms.) No. 34 of 30 March 2023 cut it to 2% from 1 April 2023, alongside a circular restoring pre-2017 guideline values. The Madras High Court quashed that circular in December 2023 on a CREDAI Chennai petition, and the quashing was upheld on appeal in March 2024.
Since then the sources split. Bank guides, most portals and news reports of the April 2025 women's concession (3% "instead of 4%") give 4% for an ordinary sale; a minority of 2026 guides print 2%. The 2% is certain only for composite-value flat deeds. For a resale or a plot, budget 4% and check the TNREGINET calculator for your document.
New flats: one deed on the composite value
Until late 2023, a new flat in Chennai meant two documents: a sale deed for the undivided share (UDS) of land at 7% duty, and a construction agreement with the builder at 1% duty on the building cost.
From 1 December 2023 the promoter conveys flat and UDS in one sale deed, charged on the composite value of both. To stop the bill jumping, the state cut the rates for a first sale:
- Up to Rs 50 lakh: 2.86% stamp duty + 1.144% transfer duty + 2% registration fee = 6%.
- Rs 50 lakh to Rs 3 crore: 3.575% + 1.43% + 2% = 7%.
- Above Rs 3 crore: 5% + 2% + 2% = 9%.
It covers apartments, villas and row houses sold with a proportionate undivided share, first sale only. When that owner later sells, the resale deed is back at 7% and 4%.
Guideline value: the floor your duty is charged on
Duty runs on the guideline value for the street or survey number, or your price if higher (the concept is in our guideline value explainer). In Tamil Nadu it has moved often:
- 1 July 2024: a revision approved by the Central Valuation Committee on 29 June 2024, with urban values up about 10% on average. Alandur Road went from Rs 5,500 to Rs 6,100 per sq ft, Okkiyam-Thuraipakkam from Rs 6,000 to Rs 6,600.
- 2026: the department has been assigning a value to every survey number, with a June 2026 target reported. Pull the value again rather than trusting last year's.
Search it on TNREGINET by zone, sub-registrar office, village and street or survey number. Plot values are often quoted per cent; our cent to square feet page converts them.
If a deed looks undervalued, Section 47A of the Indian Stamp Act (as amended in Tamil Nadu) lets the sub-registrar refer it to the Special Deputy Collector (Stamps), who fixes the market value after a hearing; appeal lies to the Chief Controlling Revenue Authority within two months.
Worked examples in rupees
An Rs 80 lakh flat: resale against a builder sale
Guideline value Rs 72 lakh, price Rs 80 lakh, so duty runs on the price.
| Item | Resale | First sale by promoter |
|---|---|---|
| Stamp duty | Rs 4,00,000 (5%) | Rs 2,86,000 (3.575%) |
| Transfer duty | Rs 1,60,000 (2%) | Rs 1,14,400 (1.43%) |
| Registration fee | Rs 3,20,000 (4%) | Rs 1,60,000 (2%) |
| Total | Rs 8,80,000 | Rs 5,60,400 |
The builder sale saves Rs 3,19,600. Even at the disputed 2% fee, the resale total of Rs 7,20,000 is still Rs 1,59,600 higher. The Chennai market study has prices by locality.
A father settling a Rs 1.2 crore house on his daughter
1% duty would be Rs 1,20,000; the cap holds it to Rs 25,000, and the fee to Rs 4,000. Total: Rs 29,000. Gift it to a friend and the duty alone is 7%, or Rs 8,40,000. Other states are compared in our post on gift deed stamp duty.
Settlement, release and partition inside the family
In Tamil Nadu a transfer to a relative without payment is usually a settlement deed, and the concession depends on the recipient being family: spouse, children, grandchildren, parents, siblings and grandparents. A nephew or son-in-law is not on the list and is charged like a non-family recipient.
A release deed lets one heir give up a share to another co-owner, say when three siblings inherit and want the house in one name. Within the family it takes the capped rate; to a non-family co-owner, 7%. Our relinquishment deed guide covers drafting and tax.
A partition deed divides joint property into separate portions. Among family the caps apply per share, so a four-way partition can cost four times the cap. See our partition deed guide.
Registering on TNREGINET, and what STAR 3.0 changed
Documents start on tnreginet.gov.in: create an account, enter the document details, pay by e-challan and book a slot at your sub-registrar office. A Tatkal slot, introduced in 2022, costs Rs 5,000 extra and is forfeited if you miss it. The documents list is in our registration checklist.
STAR 3.0 now runs in all 575 sub-registrar offices, and from 17 August 2026 the first sale of plots and flats must be registered online, with no one appearing at the office. It has five steps:
- Create an account, choose the document and a registration point with fingerprint, iris and webcam kit.
- Upload the earlier title deed and enter parties, witnesses, survey number, extent and boundaries.
- Submit, then complete Aadhaar authentication with fingerprints, photos and iris scans.
- Pay online and upload ID, the site plan and property photos.
- The sub-registrar checks it within 24 hours and signs digitally; you download the deed.
After registration, patta moves to your name automatically within hours if the seller held an individual patta and nothing is subdivided; otherwise you apply. See our patta chitta guide. Property tax name transfer is separate: see property tax in Chennai.
Where buyers in Tamil Nadu get caught out
- Old calculators. Many tools still apply 7% plus 1% to a new flat's UDS and construction cost, a structure that ended in December 2023.
- Guideline value above the market. In some older localities the register sits at or above real prices, so you pay duty on money you never paid.
- It comes out of your pocket. On an Rs 80 lakh resale, the Rs 8.8 lakh is cash on top of your down payment.
- The women's concession is narrow. It cuts the fee, not the duty, and only up to Rs 10 lakh, for property registered in a woman's name.
Frequently asked questions
What is the stamp duty for land registration in Tamil Nadu?
7% (5% stamp duty plus 2% transfer duty) of the guideline value or the price, whichever is higher, plus a 4% registration fee: about 11% in all. A woman buying land worth up to Rs 10 lakh pays a 3% fee, so Rs 90,000 on a Rs 9 lakh plot against Rs 99,000 for a man.
How much are registration charges on a new flat in Chennai?
Bought from the builder, one sale deed covers land share and building on their composite value. The total is about 6% up to Rs 50 lakh, 7% up to Rs 3 crore and 9% above, each including a 2% registration fee. An Rs 80 lakh new flat costs Rs 5,60,400.
What does a settlement deed cost between family members in Tamil Nadu?
Stamp duty is 1% of the value, capped at Rs 25,000, and the registration fee 1%, capped at Rs 4,000. So even a Rs 2 crore house settled on a son or daughter costs at most Rs 29,000. The cap covers listed relatives only: spouse, children, grandchildren, parents, siblings and grandparents.
Is the Tamil Nadu registration fee 2% or 4% now?
For new flats bought from a promoter on composite value, 2%. For resale property and land, most bank guides and reports of the April 2025 women's concession use 4%, while some 2026 guides print 2% from a 2023 government order. Check the TNREGINET calculator for your document before paying.
Can I register a property in Tamil Nadu without going to the sub-registrar office?
Yes for the first sale of plots and flats, where it has been mandatory since 17 August 2026 under STAR 3.0. You upload the deed, complete Aadhaar and biometric checks at an equipped point and pay online; the sub-registrar reviews it within 24 hours. Resales still mostly go through the office.
If you are weighing a new flat against a resale in Chennai, or want the guideline value checked before you agree a price, Realty Hunting can work through the numbers with you.
