Stamp Duty in UP: Rates, Women's Rebate and Fees
Stamp duty in UP is 7% of the property's value for a man buying alone and 6% for a woman buying alone, on property worth up to Rs 1 crore, since the cabinet widened the women's 1% rebate on 22 July 2025. The registration fee is 1% on top. Duty is charged on the deed price or the circle-rate value, whichever is higher.
Key takeaways
- A man pays 7% stamp duty plus 1% registration, so budget 8% of the higher of price and circle value.
- A woman buying in her own name pays 1% less on property up to Rs 1 crore, a saving of up to Rs 1 lakh. Before July 2025 the rebate stopped at Rs 10 lakh of value, worth Rs 10,000 at most.
- A gift of property to a close family member costs a flat Rs 5,000 in stamp duty, and since January 2026 that covers shops and industrial property too.
- Circle rates are the floor. Lucknow revised its rates from 1 August 2025, the first revision there in about a decade.
- Everything starts on the IGRS UP portal, but the biometric step still happens at the sub-registrar's office.
UP rates by whose name is on the deed
UP applies the same headline rates to flats, plots, houses and shops; the buyer's gender, the value and the family relationship change the bill. How UP compares with other states is in our national stamp duty guide.
| Buyer on the sale deed | Stamp duty | Registration fee | Cost on a Rs 60 lakh flat |
|---|---|---|---|
| Man alone | 7% | 1% | Rs 4,80,000 |
| Woman alone, property up to Rs 1 crore | 6% | 1% | Rs 4,20,000 |
| Two or more women jointly, up to Rs 1 crore | 6% | 1% | Rs 4,20,000 |
| Man and woman jointly | 6.5% on some calculators, 7% on others | 1% | Rs 4,50,000 to Rs 4,80,000 |
| Gift to a listed family member | Rs 5,000 flat | Charged separately | Rs 5,000 plus fees |
The joint row is where sources split. Several guides print 6.5% for a husband and wife together; others say only women-only ownership gets the rebate, so a mixed pair pays 7%. The cabinet announcements do not settle it, so run the exact names through the igrsup.gov.in calculator before you fix the deed.
The women's rebate after July 2025
On 22 July 2025 the UP cabinet raised the value ceiling for the women's 1% concession from Rs 10 lakh to Rs 1 crore, lifting the maximum saving from Rs 10,000 to Rs 1 lakh, in urban and rural areas alike, with immediate effect.
Who qualifies
The buyer must be a woman aged 18 or over, married or unmarried, and the property must be registered in her name or jointly with other women. Some portal articles describe the new rate as 5% for women; the government statements we found all describe one 1% concession on the standard 7%.
The Rs 1 crore edge
Most sources say property valued above Rs 1 crore gets no rebate at all. That is a cliff: a Rs 1 crore flat costs a woman Rs 6 lakh in duty, a Rs 1.05 crore flat Rs 7.35 lakh. The test uses the higher of price and circle value, so a Rs 98 lakh deal with a Rs 1.02 crore circle value falls on the wrong side.
Circle rate: the floor under your duty
Each district magistrate publishes a circle rate list, and the sub-registrar will not accept a deed valued below it. If you pay Rs 45 lakh for a flat whose circle value works out to Rs 50 lakh, a man pays 7% of Rs 50 lakh, which is Rs 3.5 lakh, not Rs 3.15 lakh. How the two numbers relate is covered in circle rate vs market rate.
Revisions move the floor sharply. Lucknow's new rates took effect on 1 August 2025, with reported increases of about 15% to 50% by locality and property type. In Gautam Buddh Nagar the last notified revision was in August 2019 and a 25-30% rise for residential areas was proposed in late 2024, so check the current list on gbnagar.nic.in. If you are choosing between the two authorities, our Noida vs Greater Noida comparison sets out the price gap, and the Lucknow market study has locality prices.
What a Rs 50 lakh and a Rs 1 crore purchase cost
Assume the deed price equals the circle value and there are no other charges.
Rs 50 lakh flat in Lucknow
- Man alone: 7% duty is Rs 3,50,000 and 1% registration is Rs 50,000. Total Rs 4,00,000.
- Woman alone: 6% duty is Rs 3,00,000 plus Rs 50,000. Total Rs 3,50,000, a saving of Rs 50,000.
- Husband and wife, if the office applies 6.5%: Rs 3,25,000 plus Rs 50,000. Total Rs 3,75,000.
Rs 1 crore flat in Noida
- Man alone: Rs 7,00,000 duty and Rs 1,00,000 registration. Total Rs 8,00,000.
- Woman alone: Rs 6,00,000 duty and Rs 1,00,000 registration. Total Rs 7,00,000, the full Rs 1 lakh saving.
- Woman alone at Rs 1.1 crore: no rebate on most readings, so Rs 7,70,000 duty and Rs 1,10,000 registration. Total Rs 8,80,000.
The yearly bill that follows is in property tax in Noida.
Family transfers: the Rs 5,000 gift rule
UP capped stamp duty on a family gift deed at Rs 5,000 in June 2022, revived the cap by notification in August 2023, and wrote it into the Indian Stamp (Uttar Pradesh Amendment) Bill, 2024. The notification lists son, daughter, father, mother, husband, wife, daughter-in-law and real brother, and the wife of a real brother who has died; later guides describe the circle as parents, children, spouse, siblings, grandparents and grandchildren. The concession covered residential and agricultural property until 6 January 2026, when the cabinet extended it to commercial and industrial property.
The saving is large. A father gifting his daughter a Rs 80 lakh house pays Rs 5,000 instead of the Rs 5.6 lakh a sale at 7% would cost. Guides also report a Rs 1,000 processing fee and a capped registration fee for these deeds; we could not confirm the cap officially. Gifts involving a firm, company or trust do not qualify. The rates in other states are compared in gift deed stamp duty, and the choice between a gift and a will is in gift deed vs will.
Paying and registering through IGRS UP
- On igrsup.gov.in, open Property Registration, choose New Registration, pick the district, tehsil and sub-registrar office, and enter the property, party and value details. The portal computes duty and fee.
- Buy the e-stamp. It is issued through Stock Holding Corporation of India (SHCIL) online and at collection centres; the e-stamp paper guide explains verification. Cheques are not accepted.
- Upload the draft deed and book your appointment.
- Attend the sub-registrar's office with the seller and two witnesses for photographs and biometrics. The paper list is in documents required for property registration.
- After registration, apply for mutation: at the tehsil for agricultural land, with the municipal body or authority for urban property. The record then shows on UP Bhulekh; see UP Bhulekh khatauni and mutation after purchase.
New flats in Noida and Greater Noida
The Noida Authority brought in a rule in late 2024 requiring the agreement for sale to be registered at the booking stage, and the Greater Noida Authority requires the builder to execute a registered agreement to sell once the buyer has paid 10% of the price. Reports say the full duty is now collected at that stage, so ask the builder in writing what falls due at booking.
Where UP buyers overpay or get caught
- The joint-name assumption. Adding a husband to a wife's purchase may cost the rebate. On a Rs 90 lakh flat, 6% against 7% is Rs 90,000.
- The value cliff. A deal that lands just above Rs 1 crore on circle value loses the whole rebate, not the part above the line.
- Understating the value. Under section 47A of the Stamp Act as it applies in UP, the Collector can reassess a deed and recover the shortfall with interest and a penalty.
- Gift deeds outside the list. A gift to a nephew, a friend or a cousin is charged as a sale would be. The Rs 5,000 rule is for named relations only.
Frequently asked questions
What is the stamp duty for a male buyer in UP?
A man buying alone pays 7% stamp duty on the higher of the deed price and the circle-rate value, plus a 1% registration fee. On a Rs 70 lakh plot that is Rs 4.9 lakh in duty and Rs 70,000 in fee, or Rs 5.6 lakh in all. The rate is the same for a flat, a house, a plot or a shop.
How much can a woman save on stamp duty in UP?
Up to Rs 1 lakh. Since 22 July 2025 a woman buying in her own name, or with other women, pays 1% less on property valued up to Rs 1 crore. On a Rs 40 lakh flat she saves Rs 40,000. Above Rs 1 crore most sources say the concession does not apply, so check the value against the circle rate first.
What is the stamp duty on a gift deed to a son or daughter in UP?
A flat Rs 5,000, whatever the property is worth, when the donor and recipient are close relatives on the government's list, such as parents, children, spouses, siblings and grandchildren. Since January 2026 the rule also covers shops and industrial units. Registration fees are extra, and the deed must still be registered at the sub-registrar's office.
Is the registration fee in UP capped?
The standard registration fee on a sale deed is 1% of the value, and none of the official material we found caps it for an ordinary sale, so a Rs 1.5 crore purchase attracts Rs 1.5 lakh. Some websites quote a Rs 30,000 cap, but that is Maharashtra's rule. The IGRS UP calculator shows the fee for your exact deed.
Can I pay UP stamp duty online?
Yes. You can enter the deed details on igrsup.gov.in, which calculates duty and fee, and buy the e-stamp online or at a SHCIL collection centre using card, net banking or a demand draft. The one step you cannot do online is the biometric verification, which needs the buyer, seller and witnesses at the sub-registrar's office.
If you are weighing a flat in Noida, Lucknow or elsewhere in UP and want the full cost worked out before you commit, Realty Hunting's advisors can take you through it.
