Stamp duty in Punjab and Chandigarh

What our document pages say about stamp duty and registration fees, side by side for Punjab (India) and the Union Territory of Chandigarh. Every figure is copied from the document page it links to, with the source and the date that page gives.

Figures are checked against the notifications and tables each page cites, but rates change and neither government table carries a date or a notification number. Confirm the current rate at the Sub-Registrar's office before you pay.

  • “Ask us” means the page has not confirmed the figure from a dated source. Call or WhatsApp us, or ask at the Sub-Registrar’s office.
  • “Being re-checked” means another of our pages states the figure differently. Our advocate is reviewing it; the figure shown is the one this document’s page gives.

At a glance

DocumentPunjab stamp dutyChandigarh stamp duty
Sale Deed (Bainama)5% of the higher of the price and the Collector rateAsk usThe Administration's published schedule and calculator say 5%; we are confirming it before stating it as settled.
Sale Deed for a Plot5% of the higher of the price and the Collector rateAsk usThe published schedule states 5% for a freehold sale and 3% for a transfer of lease rights, but it carries no notification number.
Sale Deed for an Apartment With Undivided Share5% of the higher of the price and the Collector rateAsk usThe published schedule states 5% for a freehold sale and 3% for a transfer of lease rights, but it carries no notification number.
Sale Deed for a Shop or SCOAsk usNo single, current rate for a commercial shop or SCO could be confirmed; do not assume the residential rate.Ask usThe Administration's table states 5% for a sale or conveyance, but carries no notification number, and a leasehold unit is charged on a different line.
Gift Deed / Transfer Deed between Blood Relations (Daan Patar)Ask usNil to a child, grandchild, brother or sister (Order S.O.28/C.A.2/1899/S.9/2014); 7.25% for anyone else. Whether the 1% cess is also remitted is not settled.Ask usItem 2 charges a gift at 5%; item 24 exempts a transfer deed between blood relations. Which one a family gift falls under is not settled.
Gift Deed Between Spouses5% of the higher of the value and the Collector rate; the family remission does not cover a spouseAsk usItem 2 publishes 5% for a gift and the blood-relation exemption does not reach a spouse, but the 5% figure itself is contested.
Agreement to Sell (Iqrarnama / Bayana)Ask usThe Punjab table has no row for it: it is charged under Article 5. Get the figure from the Sub-Registrar.Ask usThe published rate is 5% of the token or earnest money, not the full price; budget for 6% until the Sub-Registrar confirms it.
Residential Rent Agreement, 11 Months (Kiraya Nama)4% of the annual rent; the deposit is not added2% of the annual average rent plus 3% of the refundable security deposit (never advance rent)
Shop, Showroom or Booth Rent Agreement (Dukaan Kiraya Nama)By term: 4% under one year, 8% for one to five years, 3% for five to ten yearsBeing re-checkedUp to five years: 2% of the annual average rent plus 3% of the refundable security deposit; no row for under one year
Commercial Lease Deed (Pattanama)By term: 4% under one year, 8% of the average rent for one to five years, 3% for five to ten yearsBeing re-checkedUp to five years: 2% of the annual average rent plus 3% of the refundable security deposit; longer terms rise by band, still with the 3% on the depositBeing re-checked
Sub-Lease / Sub-Licence Agreement (Commercial Premises)Banded like a head lease: 4% under one year, 8% of the average rent for one to five years, 3% for five to ten yearsBeing re-checkedUp to five years: 2% of the annual average rent plus 3% of the refundable security deposit, rising for longer terms
Mukhtiarnama-e-Aam (General Power of Attorney — Management Only, No Power to Sell Immovable Property)Rs 2,000 for up to five persons (Rs 4,000 above five); with no power to sell, the 2% sale-power charge does not applyAsk usThe Administration's table prices a plain power at Rs 75 (Rs 150 above five persons); the reasoning behind it is not yet verified.
General Power of Attorney with Power to Sell to a Blood RelationAsk usThe 2% non-family charge does not apply, because the attorney must be a family member; the family figure is not confirmed.Ask usThe published table charges 3% of the value or the consideration, whoever the attorney is; that table carries no notification number.
Deed of Revocation of Power of Attorney (Mukhtarnama Mansookhi)Rs 1,000 to cancel a general power; Rs 500 to cancel a special oneAsk usThe Administration's table has no line for cancelling a power of attorney.
Simple Mortgage DeedAsk usThe rate turns on whether possession passes, and has not been confirmed from a dated source.Ask usThe Administration's online calculator shows 2% without possession, 4% with possession and 3% to a bank; that is not a notified schedule.
Relinquishment Deed (Haq Tyag)Ask usRemitted in whole on a release to a child, grandchild, brother or sister; outside that, Punjab publishes no rate for this deed.Ask usThe published table exempts a blood-relation transfer deed. The Collector's calculator also shows Rs 15 for a simple release and 8% for an unancestral one inside the MC area, with no notification traced.
Partition Deed of a Hindu Undivided FamilyAsk usPunjab publishes no rate for a partition; the Tehsildar assesses it, on the smaller shares only.2% of the value of the shares separated (Article 45)Being re-checked

Sale and gift

Sale Deed (Bainama)

Sale deed
What you payPunjabChandigarh
Stamp duty5% of the higher of the price and the Collector rateAsk usThe Administration's published schedule and calculator say 5%; we are confirming it before stating it as settled.
Add-on levies1% Social Infrastructure Cess, 1% PIDB fee and 0.25% Special Infrastructure Development Fee: 7.25% in allBeing re-checkedNone
Women's concessionA woman buyer pays 3% duty instead of 5%; the three levies still apply in fullBeing re-checkedNone
Registration fee1% of the same value, up to Rs 2,00,000; facilitation Rs 1,000 to Rs 5,000 by price; pasting Rs 2001%, up to Rs 10,000; pasting Rs 20
SourcePunjab Revenue Department, "Document wise detail of Stamp Duty, Registration Fee and Facilitation charges" (undated)Chandigarh Administration's published schedule and its online calculator
Checked on

“Being re-checked”: another of our pages states this figure differently, and it is with our advocate.

Figures as this page states them, checked against the tables and notifications it cites. Rates change: confirm the current rate at the Sub-Registrar's office before you pay.

Open the document: Sale Deed (Bainama)

Sale Deed for a Plot

Sale deed for a plot
What you payPunjabChandigarh
Stamp duty5% of the higher of the price and the Collector rateAsk usThe published schedule states 5% for a freehold sale and 3% for a transfer of lease rights, but it carries no notification number.
Add-on levies1% Social Infrastructure Cess, 1% PIDB fee and 0.25% Special Infrastructure Development Fee: 7.25% in allBeing re-checkedNone
Women's concessionNot stated on this pageNone
Registration fee1% of the same value, up to Rs 2,00,000; facilitation Rs 1,000 to Rs 5,000 by price; pasting Rs 2001%, up to Rs 10,000; pasting Rs 20
SourceIndian Stamp Act, 1899, Schedule I-A, entry 23, as the page cites itThe Administration's published schedule
Checked onNo date given on this pageNo date given on this page

“Being re-checked”: another of our pages states this figure differently, and it is with our advocate.

Figures as this page states them, checked against the tables and notifications it cites. Rates change: confirm the current rate at the Sub-Registrar's office before you pay.

Open the document: Sale Deed for a Plot

Sale Deed for an Apartment With Undivided Share

Sale deed for a flat with a share in the land
What you payPunjabChandigarh
Stamp duty5% of the higher of the price and the Collector rateAsk usThe published schedule states 5% for a freehold sale and 3% for a transfer of lease rights, but it carries no notification number.
Add-on levies1% Social Infrastructure Cess, 1% PIDB fee and 0.25% Special Infrastructure Development Fee: 7.25% in allBeing re-checkedNone
Women's concessionNot stated on this pageNone
Registration fee1% of the same value, up to Rs 2,00,000; facilitation Rs 1,000 to Rs 5,000 by price; pasting Rs 2001%, up to Rs 10,000; pasting Rs 20
SourceIndian Stamp Act, 1899, Schedule I-A, entry 23, as the page cites itThe Administration's published schedule
Checked onNo date given on this pageNo date given on this page

“Being re-checked”: another of our pages states this figure differently, and it is with our advocate.

Figures as this page states them, checked against the tables and notifications it cites. Rates change: confirm the current rate at the Sub-Registrar's office before you pay.

Open the document: Sale Deed for an Apartment With Undivided Share

Sale Deed for a Shop or SCO

Sale deed for a shop or SCO
What you payPunjabChandigarh
Stamp dutyAsk usNo single, current rate for a commercial shop or SCO could be confirmed; do not assume the residential rate.Ask usThe Administration's table states 5% for a sale or conveyance, but carries no notification number, and a leasehold unit is charged on a different line.
Add-on leviesNot stated on this pageNot stated on this page
Women's concessionNot stated on this pageNot stated on this page
Registration feeNot stated on this pageNot stated on this page
SourcePunjab Revenue Department published table, as the page names itThe Administration's published stamp duty and registration fee table
Checked onNo date given on this pageNo date given on this page

Figures as this page states them, checked against the tables and notifications it cites. Rates change: confirm the current rate at the Sub-Registrar's office before you pay.

Open the document: Sale Deed for a Shop or SCO

Gift Deed / Transfer Deed between Blood Relations (Daan Patar)

Gift deed for property
What you payPunjabChandigarh
Stamp dutyAsk usNil to a child, grandchild, brother or sister (Order S.O.28/C.A.2/1899/S.9/2014); 7.25% for anyone else. Whether the 1% cess is also remitted is not settled.Ask usItem 2 charges a gift at 5%; item 24 exempts a transfer deed between blood relations. Which one a family gift falls under is not settled.
Add-on levies1% PIDB fee and 0.25% Special Infrastructure Development Fee, payable even when duty is remitted; the 1% cess is the open questionBeing re-checkedNot stated on this page
Women's concessionNot stated on this pageNot stated on this page
Registration fee1%, at least Rs 50 and at most Rs 2,00,000; facilitation Rs 1,000 to Rs 5,000; pasting Rs 2001%, up to Rs 10,000, payable even when duty is exempt; pasting Rs 20
SourcePunjab Revenue Department, "Document wise detail of Stamp Duty, Registration Fee and Facilitation charges" (undated)Chandigarh Administration, "Stamp Duty & Registration Fees" (no notification number)
Checked onNo date given on this page

“Being re-checked”: another of our pages states this figure differently, and it is with our advocate.

Figures as this page states them, checked against the tables and notifications it cites. Rates change: confirm the current rate at the Sub-Registrar's office before you pay.

Open the document: Gift Deed / Transfer Deed between Blood Relations (Daan Patar)

Gift Deed Between Spouses

Gift deed between husband and wife
What you payPunjabChandigarh
Stamp duty5% of the higher of the value and the Collector rate; the family remission does not cover a spouseAsk usItem 2 publishes 5% for a gift and the blood-relation exemption does not reach a spouse, but the 5% figure itself is contested.
Add-on levies1% cess, 1% PIDB fee and 0.25% Special Infrastructure Development Fee: 7.25% in allBeing re-checkedNot stated on this page
Women's concessionNot stated on this pageNot stated on this page
Registration fee1%, at least Rs 50 and at most Rs 2,00,0001%, up to Rs 10,000, payable even if exempt; pasting Rs 20
SourceIndian Stamp Act, 1899, Schedule I-A, Article 33, as the page cites itThe Administration's published table, item 2
Checked onNo date given on this pageNo date given on this page

“Being re-checked”: another of our pages states this figure differently, and it is with our advocate.

Figures as this page states them, checked against the tables and notifications it cites. Rates change: confirm the current rate at the Sub-Registrar's office before you pay.

Open the document: Gift Deed Between Spouses

Agreement to sell

Agreement to Sell (Iqrarnama / Bayana)

Agreement to sell
What you payPunjabChandigarh
Stamp dutyAsk usThe Punjab table has no row for it: it is charged under Article 5. Get the figure from the Sub-Registrar.Ask usThe published rate is 5% of the token or earnest money, not the full price; budget for 6% until the Sub-Registrar confirms it.
Add-on leviesNot stated on this pageNot stated on this page
Women's concessionNone in the published tableBeing re-checkedNone in the published table
Registration feeNot stated on this page1% of the token or earnest money, up to Rs 10,000; pasting Rs 20
SourcePunjab Revenue Department, "Document wise detail of Stamp Duty, Registration Fee and Facilitation charges" (undated)The Administration's published table, item 22 (file created 17 May 2020)
Checked on

“Being re-checked”: another of our pages states this figure differently, and it is with our advocate.

Figures as this page states them, checked against the tables and notifications it cites. Rates change: confirm the current rate at the Sub-Registrar's office before you pay.

Open the document: Agreement to Sell (Iqrarnama / Bayana)

Rent and lease

Residential Rent Agreement, 11 Months (Kiraya Nama)

Rent agreement for 11 months
What you payPunjabChandigarh
Stamp duty4% of the annual rent; the deposit is not added2% of the annual average rent plus 3% of the refundable security deposit (never advance rent)
Add-on leviesNot stated on this pageNot stated on this page
Women's concessionNot stated on this pageNot stated on this page
Registration fee1% of the annual rent if you register; facilitation Rs 500; pasting Rs 200 (a flat Rs 1,000 where the Punjab Rent Act, 1995 applies)1% of the annual average rent, up to Rs 10,000; pasting Rs 20
SourcePunjab Revenue Department, "Document wise detail of Stamp Duty, Registration Fee and Facilitation charges" (undated)Chandigarh Administration, "Stamp Duty & Registration Fees" (no notification number)
Checked on

Figures as this page states them, checked against the tables and notifications it cites. Rates change: confirm the current rate at the Sub-Registrar's office before you pay.

Open the document: Residential Rent Agreement, 11 Months (Kiraya Nama)

Shop, Showroom or Booth Rent Agreement (Dukaan Kiraya Nama)

Shop rent agreement
What you payPunjabChandigarh
Stamp dutyBy term: 4% under one year, 8% for one to five years, 3% for five to ten yearsBeing re-checkedUp to five years: 2% of the annual average rent plus 3% of the refundable security deposit; no row for under one year
Add-on leviesNot stated on this pageNot stated on this page
Women's concessionNoneNone
Registration fee1% up to ten years; facilitation Rs 500; pasting Rs 2001%, up to Rs 10,000; pasting Rs 20
SourcePunjab Revenue Department, "Document wise detail of Stamp Duty, Registration Fee and Facilitation charges" (undated)Chandigarh Administration fee table
Checked on

“Being re-checked”: another of our pages states this figure differently, and it is with our advocate.

Figures as this page states them, checked against the tables and notifications it cites. Rates change: confirm the current rate at the Sub-Registrar's office before you pay.

Open the document: Shop, Showroom or Booth Rent Agreement (Dukaan Kiraya Nama)

Commercial Lease Deed (Pattanama)

Commercial lease deed
What you payPunjabChandigarh
Stamp dutyBy term: 4% under one year, 8% of the average rent for one to five years, 3% for five to ten yearsBeing re-checkedUp to five years: 2% of the annual average rent plus 3% of the refundable security deposit; longer terms rise by band, still with the 3% on the depositBeing re-checked
Add-on leviesNot stated on this pageNot stated on this page
Women's concessionNoneNone
Registration fee1% (twice on the ten-to-twenty-year band); facilitation Rs 500; pasting Rs 2001%, up to Rs 10,000; pasting Rs 20
SourceThe Punjab Revenue Department's published table (undated)The Chandigarh Administration's published table (no notification number)
Checked on

“Being re-checked”: another of our pages states this figure differently, and it is with our advocate.

Figures as this page states them, checked against the tables and notifications it cites. Rates change: confirm the current rate at the Sub-Registrar's office before you pay.

Open the document: Commercial Lease Deed (Pattanama)

Sub-Lease / Sub-Licence Agreement (Commercial Premises)

Commercial sub-lease or sub-licence
What you payPunjabChandigarh
Stamp dutyBanded like a head lease: 4% under one year, 8% of the average rent for one to five years, 3% for five to ten yearsBeing re-checkedUp to five years: 2% of the annual average rent plus 3% of the refundable security deposit, rising for longer terms
Add-on leviesNot stated on this pageNot stated on this page
Women's concessionNoneNone
Registration fee1% (twice on the ten-to-twenty-year band); facilitation Rs 500; pasting Rs 2001%, up to Rs 10,000; pasting Rs 20
SourceThe Punjab Revenue Department's published table (undated)The Chandigarh Administration's published table (no notification number)
Checked on

“Being re-checked”: another of our pages states this figure differently, and it is with our advocate.

Figures as this page states them, checked against the tables and notifications it cites. Rates change: confirm the current rate at the Sub-Registrar's office before you pay.

Open the document: Sub-Lease / Sub-Licence Agreement (Commercial Premises)

Power of attorney

Mukhtiarnama-e-Aam (General Power of Attorney — Management Only, No Power to Sell Immovable Property)

General power of attorney (no power to sell)
What you payPunjabChandigarh
Stamp dutyRs 2,000 for up to five persons (Rs 4,000 above five); with no power to sell, the 2% sale-power charge does not applyAsk usThe Administration's table prices a plain power at Rs 75 (Rs 150 above five persons); the reasoning behind it is not yet verified.
Add-on leviesNot stated on this pageNot stated on this page
Women's concessionNot stated on this pageNot stated on this page
Registration feeRs 400 if you register; facilitation Rs 2,000Rs 50; pasting Rs 20
SourcePunjab Revenue Department, "Document wise detail of Stamp Duty, Registration Fee and Facilitation charges" (undated)Chandigarh Administration, "Rates of Stamp Duty & Registration Fees" (file created 17 May 2020)
Checked on

Figures as this page states them, checked against the tables and notifications it cites. Rates change: confirm the current rate at the Sub-Registrar's office before you pay.

Open the document: Mukhtiarnama-e-Aam (General Power of Attorney — Management Only, No Power to Sell Immovable Property)

General Power of Attorney with Power to Sell to a Blood Relation

Power of attorney to sell, given to a family member
What you payPunjabChandigarh
Stamp dutyAsk usThe 2% non-family charge does not apply, because the attorney must be a family member; the family figure is not confirmed.Ask usThe published table charges 3% of the value or the consideration, whoever the attorney is; that table carries no notification number.
Add-on leviesNot stated on this pageNot stated on this page
Women's concessionNot stated on this pageNot stated on this page
Registration feeNot stated on this pageNot stated on this page
SourceIndian Stamp (Punjab Amendment) Act, 2023, entry 48, item (f), as the page cites itThe Administration's published table (file created 17 May 2020)
Checked onNo date given on this pageNo date given on this page

Figures as this page states them, checked against the tables and notifications it cites. Rates change: confirm the current rate at the Sub-Registrar's office before you pay.

Open the document: General Power of Attorney with Power to Sell to a Blood Relation

Deed of Revocation of Power of Attorney (Mukhtarnama Mansookhi)

Cancelling a power of attorney
What you payPunjabChandigarh
Stamp dutyRs 1,000 to cancel a general power; Rs 500 to cancel a special oneAsk usThe Administration's table has no line for cancelling a power of attorney.
Add-on leviesNot stated on this pageNot stated on this page
Women's concessionNot stated on this pageNot stated on this page
Registration feeAsk usThe table's Rs 400 and Rs 100 registration fees are for granting a power; ask for the cancellation figure. A Rs 200 pasting fee applies.Ask usAsk for the cancellation figure; a plain power's fee is Rs 50.
SourcePunjab Revenue Department, "Document wise detail of Stamp Duty, Registration Fee and Facilitation charges" (undated)Chandigarh Administration table
Checked on

Figures as this page states them, checked against the tables and notifications it cites. Rates change: confirm the current rate at the Sub-Registrar's office before you pay.

Open the document: Deed of Revocation of Power of Attorney (Mukhtarnama Mansookhi)

Mortgage, release and partition

Simple Mortgage Deed

Mortgage deed
What you payPunjabChandigarh
Stamp dutyAsk usThe rate turns on whether possession passes, and has not been confirmed from a dated source.Ask usThe Administration's online calculator shows 2% without possession, 4% with possession and 3% to a bank; that is not a notified schedule.
Add-on leviesNot stated on this pageNot stated on this page
Women's concessionNot stated on this pageNot stated on this page
Registration feeNot stated on this pageNot stated on this page
SourceNot stated on this pageNot stated on this page
Checked onNo date given on this pageNo date given on this page

Figures as this page states them, checked against the tables and notifications it cites. Rates change: confirm the current rate at the Sub-Registrar's office before you pay.

Open the document: Simple Mortgage Deed

Relinquishment Deed (Haq Tyag)

Relinquishment (release) deed
What you payPunjabChandigarh
Stamp dutyAsk usRemitted in whole on a release to a child, grandchild, brother or sister; outside that, Punjab publishes no rate for this deed.Ask usThe published table exempts a blood-relation transfer deed. The Collector's calculator also shows Rs 15 for a simple release and 8% for an unancestral one inside the MC area, with no notification traced.
Add-on leviesAsk usWhether the cess and the two infrastructure levies apply to a release is open.Not stated on this page
Women's concessionNot stated on this pageNot stated on this page
Registration fee1% of the value, at least Rs 50 and at most Rs 2,00,000; pasting Rs 2001%, up to Rs 10,000; pasting Rs 20
SourceNot stated on this pageThe Administration's published table
Checked onNo date given on this pageNo date given on this page

Figures as this page states them, checked against the tables and notifications it cites. Rates change: confirm the current rate at the Sub-Registrar's office before you pay.

Open the document: Relinquishment Deed (Haq Tyag)

Partition Deed of a Hindu Undivided Family

HUF partition deed
What you payPunjabChandigarh
Stamp dutyAsk usPunjab publishes no rate for a partition; the Tehsildar assesses it, on the smaller shares only.2% of the value of the shares separated (Article 45)Being re-checked
Add-on leviesNot stated on this pageNot stated on this page
Women's concessionNot stated on this pageNot stated on this page
Registration fee1%, at least Rs 50 and at most Rs 2,00,000; pasting Rs 2001%, up to Rs 10,000; pasting Rs 20
SourceNot stated on this pageNot stated on this page
Checked onNo date given on this pageNo date given on this page

“Being re-checked”: another of our pages states this figure differently, and it is with our advocate.

Figures as this page states them, checked against the tables and notifications it cites. Rates change: confirm the current rate at the Sub-Registrar's office before you pay.

Open the document: Partition Deed of a Hindu Undivided Family

Changes to these tables

  • : Tables assembled from the document pages, figure for figure. Where two of our pages state a figure differently, the cell says "Being re-checked"; where a page says "Ask us", so does the table.
  • : The date most document pages give for checking the Punjab Revenue Department and Chandigarh Administration tables.