Stamp duty and property registration charges in UP – UTTER PRADESH

Stamp duty and registration charges in UP in 2022

OwnerStamp duty as percentage of the property valueRegistration charge as percentage of the property valueStamp duty and registration charge in Rupees on a property worth Rs 10 lakhs
Man7%1%Rs 70,000 + Rs 10,000
Woman6%*1%Rs 50,000* + Rs 10,000
Man + woman6.5%1%Rs 65,000 + Rs 10,000
Man + Man7%1%Rs 70,000 + Rs 10,000
Woman + woman6%1%Rs 50,000* + Rs 10,000

* Note: Even though women are offered a 1% reduction in stamp duty charges in UP, this reduction is applicable only up to Rs 10 lakhs out of the total value of the transaction.

Stamp duty on other deeds in UP

Documents to be registered      Stamp duty in Rs
Gift deedRs 60 to Rs 125
WillRs 200
Exchange deed3%
Lease deedRs 200
AgreementRs 10
Adoption deedRs 100
DivorceRs 50
BondRs 200
AffidavitRs 10
NotaryRs 10
Special power of attorneyRs 100
General power of attorneyRs 10 to Rs 100

One has to pay varying stamp duty on registering different kinds of documents in UP. The table above provides an exhaustive list of documents and the stamp duty you have to pay on it, in UP.

Stamp duty on property transfer within a family in UP

The Uttar Pradesh cabinet, on June 15, 2022, decided to bring down the stamp duty and registration charges on property transfer with a family. In a meeting chaired by chief minister Yogi Adityanath, the UP cabinet brought down the overall stamp duty and registration charge for such property transaction to Rs 7,000 – this includes Rs 6,000 as stamp duty and Rs 1,000 towards processing fees.

The move would substantially bring down the cost involved in transferring property among family members. However, this waiver in stamp duty is valid only for a limited period of six months, for specific transfers.

Who are family members for this purpose?

The reduced charges will be applicable only on property transfers to one’s

  1. Father
  2. Mother
  3. Brother
  4. Sister
  5. Spouse
  6. Son
  7. Daughter
  8. Son-in-law
  9. Daughter-in-law
  10. Grand children from son’s as well as daughter’s side

So far, property owners in UP had to shell out 7% stamp duty on property transfers with their family, along with 1% registration charge. This means that for a property worth a crore, an owner would have to pay Rs 8 lakhs as stamp duty and registration charges, even though he is transferring his asset to a family member without receiving any money in exchange.

High stamp duty rates prompted most owners in UP to make transfers within the family, using a power of attorney, which involved payment of only Rs 100. This resulted in great loss of revenue for the state government. The high rate also discouraged most owners from transferring their property among family members in their lifetime.

Property transfers among family members can be done by drafting and executing a gift deed, a relinquishment deed or a partition deed.

Stamp duty laws in Uttar Pradesh

Under Section 17 of the Uttar Pradesh Registration Act, 1908, a buyer will have to register the sale deed in the sub-registrar’s office in case the worth of the transaction is more than Rs 100. This means all property transactions in the state must be registered, to attain legal validity under the law.

Stamp duty for women in UP

Like many states where women enjoy a uniform reduced stamp duty on property registration, women in UP get a discount on this charge, only on the purchase of properties under a certain price bracket. In place of 7% stamp duty that is applicable if a male is the owner, women pay 6% stamp duty on registration of properties that cost Rs 10 lakhs or less. However, men and women both pay the same stamp duty if the property’s cost if over Rs 10 lakhs in UP.

Property registration charge in UP

In 2020, the UP government notified the new stamp duty rates and registration fee for property and other transactions and did away with the provision that capped the maximum charge at Rs 20,000 on transactions. Now, the registration fee is calculated as 1% of the sale consideration. This means that if the sale deed is being registered for a property valued at Rs 50 lakhs, the buyer should set aside Rs 50,000 as the registration charge.

Stamp duty UP calculation example

Suppose that Ram Singh is buying a property of 800 sq ft carpet area in a location where the circle rate is Rs 5,000 per sq ft. Thus, the circle rate-based value of the property would be 800 x 5,000 = Rs 40 lakhs.

If the property is being registered at this amount, the buyer will currently pay 7% of this amount as stamp duty. This will amount to Rs 2.80 lakhs.

If the property is being registered at an amount lower than that, the buyer will still have to pay 7% of Rs 40 lakhs as stamp duty, since the property cannot be registered below the circle rate. If the property is being registered at Rs 50 lakhs, the buyer will have to pay 7% of Rs 50 lakhs as stamp duty, amounting to Rs 3.50 lakhs.

Ram Singh will also have to pay Rs 50,000 as the registration charge.

How to pay stamp duty online in UP?

Log on to the Stamp and Registration Department UP portal (click here). Note here that the page will initially open in Hindi. Once you select the ‘आवेदन करें’ option, you will have the option to switch to English.

Now, apply for a registration and create an application number by selecting the ‘New Application’ option.

Once you register yourself using your credentials, you can login as a registered user. After this, you have to key in the details of the property, the buyer, the seller and the witnesses. Once you fill all those details, the system will calculate the stamp duty and registration charges for your property automatically. Once you pay the stamp duty, a receipt number will be generated. This number should be saved for future use and an appointment should be booked, for property registration at the sub-registrar’s office.

 UP stamp duty office contact information

Stamps and Registration Department,

2nd Floor, Vishwas complex,

Vishwas Khand -3, Gomti Nagar, Lucknow, 226010

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