Punjab Stamp Duty Rates 2026
Property registration costs in Punjab 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 | Punjab | ₹1,05,100 | ₹15,000 | ₹1,21,200 | 8.08% |
| ₹30 Lakh | Punjab | ₹2,10,100 | ₹30,000 | ₹2,42,300 | 8.08% |
| ₹50 Lakh | Punjab | ₹3,50,100 | ₹50,000 | ₹4,03,700 | 8.07% |
| ₹75 Lakh | Punjab | ₹5,25,000 | ₹75,000 | ₹6,05,300 | 8.07% |
Revenue Terms — English · Hindi · Punjabi
Trilingual reference for common property registration and revenue terms in Punjab.
| English | Hindi | Punjabi | Transliteration |
|---|---|---|---|
| Stamp Duty | मुद्रांक शुल्क | ਸਟੈਂਪ ਡਿਊਟੀ | Stamp Duty |
| Collector Rate | कलेक्टर रेट | ਕਲੈਕਟਰ ਰੇਟ | Collector Rate |
| Sale Deed | विक्रय पत्र | ਵਿਕਰੀ ਦਸਤਾਵੇਜ਼ | Vikri Dastavez |
| Mutation (Intqal) | नामांतरण / इंतकाल | ਇੰਤਕਾਲ | Intqal |
| Fard (Revenue Record) | फर्द | ਫ਼ਰਦ | Fard |
| Encumbrance Certificate | भार प्रमाण पत्र | ਭਾਰ ਪ੍ਰਮਾਣ ਪੱਤਰ | Bhaar Pramaan Patra |
Legal Framework
- The Indian Stamp Act, 1899 (Punjab) (ਭਾਰਤੀ ਸਟੈਂਪ ਐਕਟ)
- The Registration Act, 1908 (ਰਜਿਸਟ੍ਰੇਸ਼ਨ ਐਕਟ)
- The Transfer of Property Act, 1882 (Sections 54 Sale, 105 Lease, 122 Gift) (ਸੰਪਤੀ ਤਬਾਦਲਾ ਐਕਟ)
- The Punjab Stamp (Amendment) Acts (state amendments to the Indian Stamp Act) (ਪੰਜਾਬ ਸਟੈਂਪ (ਸੋਧ) ਐਕਟ)
- Income Tax Act, 1961 — Section 80C (stamp duty & registration deduction, up to ₹1.5 lakh subject to conditions) (ਆਮਦਨ ਕਰ ਐਕਟ — ਧਾਰਾ 80C)
Frequently Asked Questions
What is stamp duty in Punjab in 2026?
Male: 7%, Female: 5%. Plus 1% SSF + 1% Reg (cap ₹2L).
ਪੰਜਾਬ ਵਿੱਚ ਸਟੈਂਪ ਡਿਊਟੀ?
ਪੁਰਸ਼: 7%, ਔਰਤ: 5%. SSF 1% + ਰਜਿ. 1%.
What is the Social Infrastructure Cess (SSF) in Punjab?
The Social Infrastructure Cess / Social Security Fund (1%) is levied on sale and gift deeds in Punjab to fund social infrastructure projects. It is calculated on the property value and is in addition to the stamp duty and registration fee.
What is the Collector Rate in Punjab?
The Collector Rate (ਕਲੈਕਟਰ ਰੇਟ) is the minimum government-set rate for property valuation used for stamp duty calculation. Stamp duty in Punjab is calculated on whichever is HIGHER: the actual sale consideration or the Collector Rate. Collector Rates are published by the Punjab Revenue Department and updated periodically.
Are Punjab 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.
What documents are needed for property registration in Punjab?
Standard documents include the sale deed, Aadhaar and PAN of buyer and seller, passport-size photos, the Fard (revenue record), a map or site plan, previous title documents, and the Encumbrance Certificate. Additional documents may be required for agricultural or leasehold property.
