Tamil Nadu Stamp Duty Rates 2026
Property registration costs in Tamil Nadu 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 | Tamil Nadu | ₹1,05,100 | ₹60,000 | ₹1,65,100 | 11.01% |
| ₹30 Lakh | Tamil Nadu | ₹2,10,100 | ₹1,20,000 | ₹3,30,100 | 11.00% |
| ₹50 Lakh | Tamil Nadu | ₹3,50,100 | ₹2,00,000 | ₹5,50,100 | 11.00% |
| ₹75 Lakh | Tamil Nadu | ₹5,25,000 | ₹3,00,000 | ₹8,25,000 | 11.00% |
Revenue Terms — English · Hindi · Tamil
Trilingual reference for common property registration and revenue terms in Tamil Nadu.
| English | Hindi | Tamil | Transliteration |
|---|---|---|---|
| Stamp Duty | मुद्रांक शुल्क | முத்திரைத் தீர்வை | Muthirai Theervai |
| Guideline Value | मार्गदर्शक मूल्य | வழிகாட்டு மதிப்பு | Vazhikattu Mathippu |
| Sale Deed | विक्रय पत्र | விற்பனை ஆவணம் | Virpanai Aavanam |
| Encumbrance Certificate | भार प्रमाण पत्र | சுமையின்மை சான்றிதழ் | Sumaiyinmai Saandritazh |
| Patta | पट्टा | பட்டா | Patta |
| Chitta | चिट्टा | சிட்டா | Chitta |
Legal Framework
- The Indian Stamp Act, 1899 (Tamil Nadu) (இந்திய முத்திரை சட்டம்)
- The Registration Act, 1908 (பதிவுச் சட்டம்)
- The Transfer of Property Act, 1882 (சொத்து மாற்றச் சட்டம்)
- Income Tax Act, 1961 — Section 80C (stamp duty & registration deduction, up to ₹1.5 lakh subject to conditions) (வருமான வரிச் சட்டம் — பிரிவு 80C)
Frequently Asked Questions
What is stamp duty in Tamil Nadu in 2026?
7% (res/comm), 7.5% (agri). Reg: 4%. Total 11–11.5%. No gender concession.
தமிழ்நாட்டில் முத்திரைத் தீர்வை?
குடியிருப்பு: 7% + பதிவு 4% = 11%. வேளாண்: 7.5% + 4% = 11.5%.
Do women get a stamp duty concession in Tamil Nadu?
No stamp duty concession for women. However, effective 1 April 2025, women buying residential property valued up to ₹10 lakh get a 1% registration fee concession (3% instead of 4%). There is no stamp duty concession — only the registration fee is reduced.
What is the Guideline Value in Tamil Nadu?
The Guideline Value (வழிகாட்டு மதிப்பு) is the government-fixed minimum value for a property, used to compute stamp duty. Stamp duty is calculated on the higher of the guideline value or the actual sale consideration. Check at tnreginet.gov.in.
Can stamp duty be paid online in Tamil Nadu?
Yes. Stamp duty and registration fees can be paid online through the TNREGINET portal at tnreginet.gov.in. The portal supports e-stamping, document registration booking, and payment via net-banking/UPI.
What are the stamp duty rates for gift deeds in Tamil Nadu?
For gift deeds to blood relatives (spouse, children, parents, siblings): 1% stamp duty + 1% registration fee. For gifts to non-relatives: the standard 7% stamp duty + 4% registration fee applies.
