Assam Stamp Duty Rates 2026
Property registration costs in Assam are determined by state-specific regulations. Calculations are typically based on the higher of the agreement value or the government guidance value (market value).
Total Registration Cost — Quick Reference
| Value | Region | SD | Reg | Total | Effective |
|---|---|---|---|---|---|
| ₹15 Lakh | Assam | ₹90,000 | ₹1,27,500 | ₹2,17,500 | 14.50% |
| ₹30 Lakh | Assam | ₹1,80,000 | ₹2,55,000 | ₹4,35,000 | 14.50% |
| ₹50 Lakh | Assam | ₹3,00,000 | ₹4,25,000 | ₹7,25,000 | 14.50% |
| ₹75 Lakh | Assam | ₹4,50,000 | ₹6,37,500 | ₹10,87,500 | 14.50% |
Revenue Terms — English · Hindi · Assamese
Trilingual reference for common property registration and revenue terms in Assam.
| English | Hindi | Assamese | Transliteration |
|---|---|---|---|
| Stamp Duty | मुद्रांक शुल्क | ষ্টাম্প ডিউটি | Stamp Duty |
| Sale Deed | विक्रय पत्र | বিক্রয় দলিল | Bikray Dalil |
| Encumbrance Certificate | भार प्रमाण पत्र | ভাৰ প্ৰমাণ পত্ৰ | Bhaar Pramaan Patra |
| Sub-Registrar Office | उप-पंजीयक कार्यालय | উপ-পঞ্জীয়ন কাৰ্যালয় | Up-Panjeeyan Kaaryalay |
| Gift Deed | दान पत्र | উপহাৰ দলিল | Uphar Dalil |
| Mutation | नामांतरण | নামজাৰি | Namjari |
Legal Framework
- The Indian Stamp Act, 1899 (Assam) (ভাৰতীয় ষ্টাম্প আইন)
- The Registration Act, 1908 (পঞ্জীয়ন আইন)
- The Transfer of Property Act, 1882 (সম্পত্তি হস্তান্তৰ আইন)
- Income Tax Act, 1961 — Section 80C (stamp duty & registration deduction, up to ₹1.5 lakh subject to conditions) (আয়কৰ আইন — ধাৰা 80C)
Frequently Asked Questions
What is stamp duty in Assam?
Male: 6% SD + 8.5% Reg = 14.5%. Female: 5% SD + 8.5% Reg = 13.5% (includes 1% female concession on SD). Assam's 8.5% registration fee is among the highest in India.
Do women get a stamp duty concession in Assam?
Yes. Women buyers in Assam pay 5% stamp duty (a 1% concession from the standard 6% male rate). The registration fee is uniform at 8.5% for all buyer types — there is no gender concession on registration.
Why is Assam's registration fee so high (8.5%)?
Assam has one of the highest registration fees in India at 8.5% — most other states charge 1–3%. This brings the total effective property cost to around 14.5% (male) or 13.5% (female), making Assam one of the most expensive states for property registration.
Can stamp duty be paid online in Assam?
Yes. Stamp duty and registration fees can be paid online through the IGR Assam portal at igr.assam.gov.in. The portal supports e-stamping and registration-appointment booking.
