Current rates
When you buy a flat in Uttar Pradesh you pay two government charges: stamp duty and a registration fee. The rates widely reported in mid-2026 are below.
| Buyer | Stamp duty | Registration fee |
|---|---|---|
| Male | 7% | 1% |
| Sole female | 6% | 1% |
| Joint, male + female | 6.5% | 1% |
| Joint, female + female | 6% | 1% |
| Joint, male + male | 7% | 1% |
Women's rebate
UP has offered additional rebates to women buyers, reported as up to 1% off stamp duty on properties valued up to ₹1 crore, subject to the current notification. Eligibility and caps change, so ask the registrar's office what applies on your registration date.
Calculator
Stamp duty & registration calculator
Uses 1% registration fee. Does not include any women's rebate, GST, or other charges. Stamp duty is levied on the higher of the agreement value and the circle rate, so enter the higher value.
Worked example
For a flat valued at ₹80 lakh bought by a man alone: stamp duty at 7% is ₹5,60,000 and the registration fee at 1% is ₹80,000, a total of ₹6,40,000. If the same flat is bought by a woman alone at 6%, the total is ₹5,60,000 before any rebate. That is a saving of ₹80,000 from the buyer category alone.
What the duty is charged on
Stamp duty is charged on the higher of the agreement value and the government circle rate for that location. If you agree a price below the circle rate, you still pay duty on the circle rate. Ask the seller or developer to show you the applicable circle rate and how it was applied.
Other costs to plan for
- GST on under-construction property (see our guide on under-construction vs ready-to-move flats).
- TDS at 1% when you buy property above ₹50 lakh from a resident seller; you deduct and deposit it.
- Maintenance deposit, club charges, parking and legal fees, which the agreement will list. Read them in the builder-buyer agreement.
Check the project itself first: follow our RERA verification steps.
Frequently asked questions
What is the stamp duty for a flat in Uttar Pradesh?
Rates widely reported in mid-2026 are 7% for a male buyer, 6% for a sole female buyer and 6.5% for a joint male and female purchase, plus a 1% registration fee. Confirm the current rate on the IGRS UP portal before you budget.
Is stamp duty paid on the circle rate or the agreement value?
On the higher of the two. If your agreed price is below the circle rate, duty is calculated on the circle rate.
Is there a rebate for women buyers in UP?
UP has offered a rebate of up to 1% on stamp duty to women buyers for properties up to a set value, subject to the notification in force on the date of registration. Check the current terms with the registrar.
Who pays stamp duty, the buyer or the builder?
The buyer normally pays stamp duty and the registration fee, unless the agreement says otherwise. Read the cost sheet carefully.