Stamp duty and registration fee for every common Tamil Nadu document. First-sale apartments / villas / row houses bought direct from a builder get the slab-tiered concession (4% up to ₹50L, 5% to ₹3Cr, 7% above) — applied on the composite sale value. Within-family gifts, settlements, partitions, and releases honour the ₹40,000 / ₹10,000 caps.
Automate land intelligence with Proquiro's acquisition platform.
Get StartedStamp duty and registration fee are charged on the higher of consideration or guideline value. First-sale residential properties (apartments, villas, row houses purchased direct from a builder) use a slab-tiered stamp-duty rate on the composite sale value, with a flat 2% registration fee.
Document type | — |
Property value | — |
Slab applied Only for first-sale residential | — |
Stamp-duty rate | — |
Stamp duty | — |
Registration-fee rate | — |
Registration fee | — |
Total duties | — |
Savings vs standard 7% stamp duty First-sale only | — |
Total registration cost Property value + duties | — |
Verbatim from the TNREGINET "Stamp Duty and Registration Fee" schedule. Caps shown in parentheses. "Family" means relatives qualifying as near-family under the TN Stamp Act schedule.
| Document | Stamp duty | Registration fee |
|---|---|---|
| Sale deed (Conveyance) | 7% | 2% |
| First-sale residential — up to ₹50 Lakhs | 4% on composite property value | 2% on composite property value |
| First-sale residential — ₹50 Lakhs to ₹3 Crores | 5% on composite property value | 2% on composite property value |
| First-sale residential — above ₹3 Crores | 7% on composite property value | 2% on composite property value |
| Exchange (on greater-value property) | 7% | 2% |
| Gift | 7% | 2% |
| Agreement relating to construction of building | 1% (on construction cost) | 3% (on construction cost) |
| Simple mortgage (without possession) | 1% (max ₹50,000) | 1% (max ₹15,000) |
| Mortgage with possession | 4% | 1% (max ₹2,00,000) |
| Settlement — family members | 1% (max ₹40,000) | 1% (max ₹10,000) |
| Settlement — other cases | 7% | 2% |
| Partition — family members (per share) | 1% (max ₹40,000 / share) | 1% (max ₹10,000 / share) |
| Partition — non-family members | 4% | 1% |
| Release — family / coparceners | 1% (max ₹40,000) | 1% (max ₹10,000) |
| Release — non-family / co-owners | 7% | 1% |
| PoA to sell — non-family | 1% | 1% |
| PoA given for consideration | 5% | 1% |
Source: TNREGINET Duty and Fees schedule (https://tnreginet.gov.in). Rates change with state notifications — verify on the portal before relying on these for closing. Lease deeds, cancellation, partnership, declaration of trust, sale certificates, and fixed-fee PoA variants are omitted (different bases or flat amounts).
Exact stamp duty and registration fee for a standard sale deed (resale, or any property that is not a first-sale residential unit) at common Tamil Nadu property values. Stamp duty is 7%, registration fee is 2%, so total duties come to 9% — charged on the higher of the agreed consideration or the guideline value.
| Property value | Stamp duty (7%) | Registration fee (2%) | Total duties (9%) |
|---|---|---|---|
| ₹30 Lakhs | ₹2,10,000 | ₹60,000 | ₹2,70,000 |
| ₹50 Lakhs | ₹3,50,000 | ₹1,00,000 | ₹4,50,000 |
| ₹75 Lakhs | ₹5,25,000 | ₹1,50,000 | ₹6,75,000 |
| ₹1 Crore | ₹7,00,000 | ₹2,00,000 | ₹9,00,000 |
| ₹1.5 Crores | ₹10,50,000 | ₹3,00,000 | ₹13,50,000 |
| ₹2 Crores | ₹14,00,000 | ₹4,00,000 | ₹18,00,000 |
Standard sale-deed (resale) rate. First-sale residential units bought direct from a builder use the slab-tiered 4% / 5% / 7% stamp duty in the rates table above. Source: TNREGINET Duty and Fees schedule (https://tnreginet.gov.in).
How much you save when first-sale slab rates apply versus the standard 7% stamp duty on a resale. Registration fee (2%) is identical across the two and excluded from this comparison. Savings reach zero on properties above ₹3 Crores — the top slab matches the standard rate.
| Property Value | Standard Stamp Duty (7%) | First-Sale Stamp Duty | Your Savings |
|---|---|---|---|
| ₹30 Lakhs | ₹2,10,000 | ₹1,20,000 (4%) | ₹90,000 |
| ₹50 Lakhs | ₹3,50,000 | ₹2,00,000 (4%) | ₹1,50,000 |
| ₹75 Lakhs | ₹5,25,000 | ₹3,75,000 (5%) | ₹1,50,000 |
| ₹1 Crore | ₹7,00,000 | ₹5,00,000 (5%) | ₹2,00,000 |
| ₹2 Crores | ₹14,00,000 | ₹10,00,000 (5%) | ₹4,00,000 |
| ₹3 Crores | ₹21,00,000 | ₹15,00,000 (5%) | ₹6,00,000 |
| ₹5 Crores | ₹35,00,000 | ₹35,00,000 (7%) | ₹0 |
Stamp duty only — registration fee is 2% in both regimes. The first-sale concession applies to apartments, flats, villas, and row houses bought direct from a builder; resale of the same units pays the standard 7%.
Indian stamp duty is document-driven: a sale deed pays the headline rate, but a within-family settlement is capped at ₹40,000 stamp + ₹10,000 registration regardless of property value. The TNREGINET schedule lists 18 categories of document; this calculator covers the 15 commonly used for property-acquisition workflows. Pick the right document type before computing — applying the sale-deed rate to a within-family settlement would overstate duty by an order of magnitude on a typical urban property.
When you buy an apartment, flat, villa, or row house DIRECT from the builder in Tamil Nadu, the registrar charges stamp duty on the composite sale value (UDS land + construction together — not the guideline value of UDS in isolation), at a slab-tiered rate: 4% up to ₹50 Lakhs, 5% from ₹50 Lakhs to ₹3 Crores, and 7% above ₹3 Crores. Registration fee is a flat 2% across all slabs. On a ₹75 lakh first-sale apartment that means ₹3.75 lakh stamp + ₹1.5 lakh registration = ₹5.25 lakh — a ₹1.5 lakh saving versus the standard 7% rate.
The reduced first-sale stamp-duty rates apply to four residential property categories: apartments (individual units in multi-storey buildings), flats (self-contained units in residential complexes), villas (independent houses inside gated communities), and row houses (attached houses sharing common walls). The unit must be a constructed residence — vacant plots and raw land never qualify, even when sold by a developer. Commercial, industrial, and mixed-use spaces also fall outside this concession.
To qualify for the reduced rates the transaction must satisfy five conditions: (1) the property is a residential unit per the categories above; (2) it is the FIRST sale by the builder or developer — resales of the same unit pay the standard 7%; (3) the buyer purchases directly from the builder (resellers and intermediaries break eligibility); (4) the property has the necessary approvals and completion certificate; (5) registration happens within the prescribed time limit. Tripartite arrangements involving the builder, the buyer, and a bank (typical for home loans) preserve eligibility. NRIs can avail the concession on the same terms as residents.
The state government uses the slab structure to make home ownership more affordable for first-time buyers, encourage formal/transparent registrations (lifting under-declaration), and boost the construction sector. The same logic underlies the cap at ₹3 Crores: at that price point the buyer is no longer a first-time, affordability-sensitive household, so the standard 7% kicks back in. Revenue impact is offset by higher registration volume — buyers who would have under-declared to dodge 7% now register at face value at 4–5%.
A few details routinely catch buyers: the reduced rate covers stamp duty only — registration fee, GST on under-construction units, builder GST input-credit pass-through, and society/maintenance deposits are separate line items. Resale of a first-sale apartment a few years later attracts the standard 7% — the concession is one-time and does not transfer with the property. Registration must happen at the Sub-Registrar office having jurisdiction over the property; both buyer and seller (or their authorised representatives) must be present. For NRIs and tripartite-loan buyers, get the SRO to confirm eligibility on the draft sale deed before paying duty.
Gifts, settlements, partitions, and releases between family members in Tamil Nadu are capped: 1% stamp duty (maximum ₹40,000) and 1% registration fee (maximum ₹10,000). Gifts have NO family/non-family distinction in TN — flat 7% + 2% regardless. Partitions cap is "for each share", so a 3-way partition between siblings is ₹1.2 lakh stamp + ₹30,000 registration in the worst case. "Family" is defined in the TN Stamp Act schedule — spouse, children, parents, siblings, and lineal descendants typically qualify. Confirm relationship eligibility with the SRO before drafting.
Stamp duty on a ₹50 lakh resale plot in Tamil Nadu is ₹4.5 lakh — 9% on top of the sticker price. First-sale residential under ₹50 lakh saves ₹1.5 lakh versus the standard 7% rate (₹2 lakh duty instead of ₹3.5 lakh). Teams that anchor an offer at the guideline value (instead of the asking price) routinely save another 30–50% on duties because the registrar uses the higher-of-two floor. Pair this calculator with our Tamil Nadu Guideline Value Lookup to pull the official per-village rate the registrar will treat as the floor, the Guideline Value Checker to compare it against your asking price, and Encumbrance Certificate verification to confirm the title is clean before you commit to the duty.
A sale deed (conveyance) in Tamil Nadu attracts 7% stamp duty plus a 2% registration fee — a total of 9% — charged on the higher of the agreed consideration or the government guideline value. On a ₹50 lakh property that is ₹3,50,000 stamp duty + ₹1,00,000 registration fee = ₹4,50,000 in total duties.
Source: TNREGINET Duty and Fees schedule (tnreginet.gov.in). Within-family transfers and first-sale residential units are charged at lower, capped, or slab-tiered rates — see the questions below.
On a ₹50 lakh standard sale deed (resale) in Tamil Nadu you pay ₹3,50,000 stamp duty (7%) and ₹1,00,000 registration fee (2%) — ₹4,50,000 in total duties on top of the price. Duty is charged on the higher of the sale price or the guideline value.
If it is a first-sale apartment, villa, or row house bought direct from a builder, the same ₹50 lakh attracts only ₹2,00,000 stamp duty (the 4% slab) plus ₹1,00,000 registration — a ₹1.5 lakh saving.
A ₹50 lakh first-sale apartment, flat, villa, or row house bought direct from the builder attracts ₹2,00,000 stamp duty — the 4% first-sale slab — plus a 2% registration fee, a ₹1.5 lakh saving versus the standard 7% rate.
The slab is tiered: 4% up to ₹50 Lakhs, 5% from ₹50 Lakhs to ₹3 Crores, and 7% above ₹3 Crores, applied to the composite sale value (UDS land + construction together). The concession is one-time and only for the first sale by the builder; resales pay the standard 7%.
The registrar applies stamp duty and registration fee to the higher of the two — the agreed consideration (sale price) or the government guideline value for that survey number. You cannot lower duty by under-declaring the price below the guideline value.
Look up the official rate with our Tamil Nadu Guideline Value Lookup and compare it against the asking price with the Guideline Value Checker before you compute duty.
Within-family settlements, partitions, and releases in Tamil Nadu are capped at 1% stamp duty (maximum ₹40,000) and 1% registration fee (maximum ₹10,000). A partition cap applies per share, so a 3-way partition between siblings can reach ₹1.2 lakh stamp + ₹30,000 registration.
Gifts are the exception: Tamil Nadu makes no family/non-family distinction for gifts, so a gift deed pays the flat 7% stamp duty + 2% registration fee regardless of relationship. Confirm relationship eligibility with the Sub-Registrar before drafting.
The registration fee is a separate charge on top of stamp duty: 2% of the higher of consideration or guideline value for a standard sale deed and for first-sale residential units. Within-family settlements, partitions, and releases pay 1% capped at ₹10,000; a simple mortgage pays 1% capped at ₹15,000.
So a standard ₹50 lakh sale deed costs ₹3,50,000 stamp duty + ₹1,00,000 registration fee = ₹4,50,000 in total duties. Source: TNREGINET Duty and Fees schedule (tnreginet.gov.in).
See how Proquiro handles due diligence, pricing, and field ops.