For a standard Conveyance (Sale), the statutory total is 9% — 5% stamp duty + 2% transfer duty + 2% registration fee. TNREGINET currently groups the first two components as 7% under “Stamp Duty.” First-sale homes and other instruments retain their published rates and caps.
Automate land intelligence with Proquiro's acquisition platform.
Get StartedFor a standard Conveyance (Sale), the calculator applies 9% total to the applicable market value under TNREGINET's valuation rules: 5% stamp duty + 2% transfer duty + 2% registration fee. To match the portal, it displays the first two components together as 7% under “Stamp Duty.” First-sale residential properties retain their slab-tiered rate on composite sale value and flat 2% registration fee.
Document type | — |
Property value | — |
Slab applied Only for first-sale residential | — |
TNREGINET “Stamp Duty” rate | — |
TNREGINET “Stamp Duty” amount | — |
Registration-fee rate | — |
Registration fee | — |
Total duties | — |
Savings vs standard 7% TNREGINET “Stamp Duty” line First-sale only | — |
Total registration cost Property value + duties | — |
Rates follow the TNREGINET “Stamp Duty and Registration Fee” schedule. For standard Conveyance (Sale), TNREGINET currently displays 7% under “Stamp Duty”; that line groups 5% stamp duty + 2% transfer duty. Other rows preserve their published instrument-specific rates. Caps are shown in parentheses.
| Document | TNREGINET “Stamp Duty” | Registration fee |
|---|---|---|
| Sale deed (Conveyance) | 7% displayed (5% stamp + 2% transfer) | 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).
For a standard sale deed (resale), the statutory total is 9% of the applicable market value under TNREGINET's valuation rules: 5% stamp duty + 2% transfer duty + 2% registration fee. TNREGINET groups the first two components in one 7% “Stamp Duty” line, which the amounts below reproduce.
| Property value | TNREGINET “Stamp Duty” (7% = 5% stamp + 2% transfer) | 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; the 7% column is TNREGINET’s aggregated display, not the statutory decomposition. First-sale residential units bought direct from a builder retain the slab-tiered 4% / 5% / 7% rates in the 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-conveyance 7% line TNREGINET displays under “Stamp Duty” (5% stamp duty + 2% transfer duty). Registration fee (2%) is identical across the two and excluded from this comparison. Savings reach zero above ₹3 Crores, where the first-sale line is also 7%.
| Property Value | Standard TNREGINET “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 |
TNREGINET “Stamp Duty” line only — registration fee is 2% in both regimes. The standard-conveyance 7% line combines 5% stamp duty + 2% transfer duty. The first-sale concession applies to apartments, flats, villas, and row houses bought direct from a builder; resale uses the standard line.
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-conveyance 7% line TNREGINET displays under “Stamp Duty” (5% stamp duty + 2% transfer duty).
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 use the standard-conveyance schedule; (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, encourage formal registrations, and support the construction sector. Above ₹3 Crores, the published first-sale rate is 7%, matching the line TNREGINET displays for a standard conveyance. Eligibility and the applicable composite sale value should be confirmed with the SRO before payment.
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. A later resale uses the standard-conveyance schedule; the first-sale concession 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.
Qualifying 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.
On a ₹50 lakh applicable market value, a standard Tamil Nadu resale totals ₹4.5 lakh in duties and registration charges: ₹2.5 lakh stamp duty (5%) + ₹1 lakh transfer duty (2%) + ₹1 lakh registration fee (2%). TNREGINET and this calculator group the first two amounts into a ₹3.5 lakh “Stamp Duty” line. A qualifying first-sale residence at ₹50 lakh uses its separate 4% stamp-duty slab plus 2% registration. Pair this calculator with our Tamil Nadu Guideline Value Lookup to inspect the official benchmark, the Guideline Value Checker to compare it with the asking price, and Encumbrance Certificate verification to confirm title before payment. Confirm the applicable market value under TNREGINET's valuation rules with the SRO.
A standard sale deed (Conveyance) in Tamil Nadu attracts 9% total on the applicable market value under TNREGINET's valuation rules — 5% stamp duty + 2% transfer duty + 2% registration fee. TNREGINET currently groups the first two components as 7% under “Stamp Duty.”
On a ₹50 lakh applicable market value, that is ₹2,50,000 stamp duty + ₹1,00,000 transfer duty + ₹1,00,000 registration fee = ₹4,50,000 total; the calculator displays the first two amounts together as ₹3,50,000.
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 applicable market value under TNREGINET's valuation rules, a standard sale deed totals ₹4,50,000: ₹2,50,000 stamp duty (5%) + ₹1,00,000 transfer duty (2%) + ₹1,00,000 registration fee (2%). TNREGINET displays the first two amounts together as ₹3,50,000 under “Stamp Duty.”
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-conveyance line TNREGINET displays under “Stamp Duty.”
The first-sale slab remains instrument-specific: 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 use the standard-conveyance schedule.
The registrar applies duties and fees to the applicable market value accepted for registration under TNREGINET's valuation rules. The guideline value is an official valuation input; confirm the accepted value for the draft instrument rather than relying on a simplified universal formula.
Look up the official benchmark with our Tamil Nadu Guideline Value Lookup, compare it against the asking price with the Guideline Value Checker, and confirm the live valuation with TNREGINET or the SRO before computing 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.
For a standard sale deed, the registration fee is 2% of the applicable market value under TNREGINET's valuation rules. The separate statutory components are 5% stamp duty + 2% transfer duty + 2% registration fee = 9% total. Within-family settlements, partitions, and releases remain 1% capped at ₹10,000; a simple mortgage remains 1% capped at ₹15,000.
On ₹50 lakh, the standard total is ₹2,50,000 stamp duty + ₹1,00,000 transfer duty + ₹1,00,000 registration fee = ₹4,50,000. TNREGINET groups the first two amounts under its 7% “Stamp Duty” line. Source: TNREGINET Duty and Fees schedule (tnreginet.gov.in).
See how Proquiro handles due diligence, pricing, and field ops.