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.
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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).
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.
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