Uttarakhand Stamp Duty Rates 2026
Property registration costs in Uttarakhand 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 | Plains | ₹75,000 | ₹25,000 | ₹1,00,000 | 6.67% |
| ₹30 Lakh | Plains | ₹1,50,000 | ₹25,000 | ₹1,75,000 | 5.83% |
| ₹50 Lakh | Plains | ₹2,50,000 | ₹25,000 | ₹2,75,000 | 5.50% |
| ₹75 Lakh | Plains | ₹3,75,000 | ₹25,000 | ₹4,00,000 | 5.33% |
| ₹15 Lakh | Hill Area | ₹75,000 | ₹25,000 | ₹1,00,000 | 6.67% |
| ₹30 Lakh | Hill Area | ₹1,50,000 | ₹25,000 | ₹1,75,000 | 5.83% |
| ₹50 Lakh | Hill Area | ₹2,50,000 | ₹25,000 | ₹2,75,000 | 5.50% |
| ₹75 Lakh | Hill Area | ₹3,75,000 | ₹25,000 | ₹4,00,000 | 5.33% |
Revenue Terms — English · Hindi · Hindi
Trilingual reference for common property registration and revenue terms in Uttarakhand.
| English | Hindi | Hindi | Transliteration |
|---|---|---|---|
| Stamp Duty | मुद्रांक शुल्क | मुद्रांक शुल्क | Mudrānk Shulk |
| Sale Deed (Bainama) | बैनामा | बैनामा | Bainama |
| Encumbrance Certificate | भार प्रमाण पत्र | भार प्रमाण पत्र | Bhaar Pramaan Patra |
| Circle Rate (Guidance Value) | सर्किल रेट | सर्किल रेट | Circle Rate |
| Khatauni (Ownership Record) | खतौनी | खतौनी | Khatauni |
Legal Framework
- The Indian Stamp Act, 1899 (Uttarakhand) (भारतीय स्टांप अधिनियम)
- The Registration Act, 1908 (पंजीकरण अधिनियम)
- The Transfer of Property Act, 1882 (संपत्ति अंतरण अधिनियम)
- Income Tax Act, 1961 — Section 80C (stamp duty & registration deduction, up to ₹1.5 lakh subject to conditions) (आयकर अधिनियम — धारा 80C)
Frequently Asked Questions
What is stamp duty in Uttarakhand?
Male: 5%, Female: 3.75%. Reg: 2%. Hill area concessions may apply.
उत्तराखंड में स्टांप ड्यूटी?
पुरुष: 5%, महिला: 3.75%. पंजीकरण: 2%.
Are there hill-area stamp duty concessions in Uttarakhand?
Some hilly and remote districts in Uttarakhand may offer additional concessions or rebates on stamp duty. The exact eligibility and concession amount depends on the specific district and notification in force at the time of registration — buyers in hill areas should verify with the local Sub-Registrar or the IGR Uttarakhand office before purchase.
Can stamp duty be paid online in Uttarakhand?
Yes. Stamp duty and registration fees can be paid online through the IGR Uttarakhand portal at registration.uk.gov.in. The portal supports e-stamping and booking of registration appointments.
Are Uttarakhand 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.
