Odisha Stamp Duty Rates 2026
Property registration costs in Odisha 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 | Odisha | ₹75,000 | ₹30,000 | ₹1,05,000 | 7.00% |
| ₹30 Lakh | Odisha | ₹1,50,000 | ₹60,000 | ₹2,10,000 | 7.00% |
| ₹50 Lakh | Odisha | ₹2,50,000 | ₹1,00,000 | ₹3,50,000 | 7.00% |
| ₹75 Lakh | Odisha | ₹3,75,000 | ₹1,50,000 | ₹5,25,000 | 7.00% |
Revenue Terms — English · Hindi · Odia
Trilingual reference for common property registration and revenue terms in Odisha.
| English | Hindi | Odia | Transliteration |
|---|---|---|---|
| Stamp Duty | मुद्रांक शुल्क | ଷ୍ଟାମ୍ପ ଡ୍ୟୁଟି | Stamp Duty |
| Sale Deed | विक्रय पत्र | ବିକ୍ରୟ ଦଲିଲ | Bikray Dalil |
| Encumbrance Certificate | भार प्रमाण पत्र | ଭାର ପ୍ରମାଣପତ୍ର | Bhaar Pramaanpatra |
| Benchmark Value (Guidance Value) | बेंचमार्क मूल्य | ବେଞ୍ଚମାର୍କ ମୂଲ୍ୟ | Benchmark Mulya |
| Mutation | नामांतरण | ନାମାନ୍ତର | Namaantar |
Legal Framework
- The Indian Stamp Act, 1899 (Odisha) (ଭାରତୀୟ ଷ୍ଟାମ୍ପ ଆଇନ)
- The Registration Act, 1908 (ପଞ୍ଜୀକରଣ ଆଇନ)
- The Transfer of Property Act, 1882 (ସମ୍ପତ୍ତି ସ୍ଥାନାନ୍ତର ଆଇନ)
- The Odisha Consolidation of Holdings and Prevention of Fragmentation of Land Act, 1972 (ଓଡ଼ିଶା ଜମି ସଂଯୋଜନ ଆଇନ)
- Income Tax Act, 1961 — Section 80C (stamp duty & registration deduction, up to ₹1.5 lakh subject to conditions) (ଆୟକର ଆଇନ — ଧାରା 80C)
Frequently Asked Questions
What is stamp duty in Odisha?
Male: 5%, Female: 4%. Reg: 2%. Total: 7% (male), 6% (female).
Do women get a stamp duty concession in Odisha?
Yes. Women buyers in Odisha pay a concessional 4% stamp duty (vs 5% for men) — a 1% discount. Combined with the 2% registration fee, total effective cost is 6% for women versus 7% for men.
What is the stamp duty rate for commercial property in Odisha?
Commercial property transactions in Odisha may attract a higher stamp duty of 6% (vs 5% for residential), plus the standard 2% registration fee — total 8%. Confirm the applicable rate with the local Sub-Registrar based on your property's use classification.
Can stamp duty be paid online in Odisha?
Yes. Stamp duty and registration fees can be paid online through the IGR Odisha portal at igrodisha.gov.in. The portal also supports e-stamping and booking of registration appointments.
Are Odisha stamp duty and registration charges tax-deductible?
Yes. Under Section 80C of the Income Tax Act, 1961, stamp duty and registration charges paid on a self-occupied residential property can be claimed as a deduction up to an overall 80C cap of ₹1.5 lakh in a financial year, subject to conditions.
