Stamp Duty, Registration and GST on a Flat in Delhi
The price in a builder's brochure is only part of what you pay. On a ₹1 crore flat bought by a man in an area run by the Municipal Corporation of Delhi (MCD), government charges come to about 8% of the price for a ready home and about 13% for one still under construction. A woman buying alone pays about 2 percentage points less. Parking, legal fees and deposits come on top.
The rates below were checked against official sources in October 2026. They can change by notification, so confirm them before you sign.
Stamp duty and transfer duty
Delhi charges two levies on a sale deed. The sub-registrar checks both, along with the registration fee, before the deed is registered. The Revenue Department's FAQ says the buyer pays the stamp duty on a sale or conveyance deed.
- Stamp duty. Under Article 23 of Schedule I-A of the Indian Stamp Act, as it applies in Delhi, a conveyance is charged at 3% of the consideration. The rate is 2% for property held by women. The Indian Stamp (Delhi Amendment) Act, 2007 set these rates.
- Transfer duty. The MCD levies a duty on property transfers under section 147 of the Delhi Municipal Corporation Act, 1957. Its notification of 6 July 2023, published in the Delhi Gazette on 10 July 2023, raised the rate for deeds above ₹25 lakh from 3% to 4% for men and other buyers, and from 2% to 3% for women, including third gender buyers. Deeds up to ₹25 lakh stayed at the old rates.
| Buyer | Stamp duty | Transfer duty, deed up to ₹25 lakh | Transfer duty, deed above ₹25 lakh | Total above ₹25 lakh |
|---|---|---|---|---|
| Man | 3% | 3% | 4% | 7% |
| Woman | 2% | 2% | 3% | 5% |
The Revenue Department's registration pages still quote combined rates of 6% for men and 4% for women. Those totals match the transfer duty on deeds up to ₹25 lakh. For a deed above ₹25 lakh, the MCD notification adds 1 percentage point. Ask the sub-registrar's office for the figure it will charge before you buy e-stamps.
For a flat bought jointly by a man and a woman, the 2007 amendment applies the women's stamp duty rate only to her share. The MCD notification does not say how transfer duty is divided between joint buyers, so check that with the sub-registrar too.
The transfer duty above is the MCD's. Flats in the New Delhi Municipal Council area or the Delhi Cantonment fall outside the MCD, so confirm the rate there separately. The official pages list no separate metro cess for Delhi.
Duty is payable when the sale deed or conveyance deed is registered. It is paid through e-stamp paper; amounts above ₹500 go through the banks the department lists.
Circle rates as the minimum value
Stamp duty and the registration fee are charged on the consideration in the deed or the value worked out at circle rates, whichever is higher. Circle rates are minimum values that the Revenue Department notifies under the Delhi Stamp (Prevention of Under-valuation of Instruments) Rules. Localities are grouped into categories A to H for land, but flats have their own rates per square metre:
- Flats in buildings of more than four storeys. The minimum is ₹87,840 per square metre for residential use. For multistorey flats by private builders a factor of 1.25 applies, which makes ₹1,09,800 per square metre.
- Flats in buildings of up to four storeys. Rates for DDA colonies and group housing societies rise with plinth area, from ₹50,400 per square metre for flats up to 30 square metres to ₹76,200 for flats above 100 square metres. Flats in private colonies are multiplied by 1.10 to 1.25, depending on size.
On those rates, a 100 square metre builder flat in a high-rise has a minimum value of about ₹1.1 crore. If your price is lower, duty is charged on the circle-rate value.
These rates come from a notification of 22 September 2014, in force from 23 September 2014. A temporary 20% cut introduced in February 2021 was last extended to 30 June 2022. Check the Revenue Department's website for any later revision before you register.
If a deed states less than the circle-rate value, section 47-A of the Stamp Act allows it to be sent to the Collector of Stamps, who fixes the market value and recovers the shortfall. A Revenue Department circular of 13 October 2025 sets out this procedure and asks that deeds state both the plinth area and the built-up area.
Registration fee
The registration fee is 1% of the consideration or the circle-rate value, whichever is higher, plus a ₹100 pasting fee. The Revenue Department's pages describe no upper limit, unlike Maharashtra, which caps the fee at ₹30,000. Deeds registered since January 2024 are handled on the National Generic Document Registration System (NGDRS) portal.
GST: under construction and ready
GST applies to the construction service while a flat is being built. Under Notification 03/2019-Central Tax (Rate) and the Finance Ministry's FAQ on real estate, the effective rates from 1 April 2019 are:
| Type of flat | Effective GST | Input tax credit |
|---|---|---|
| Affordable residential apartment | 1% | Not available |
| Other residential apartment | 5% | Not available |
These are effective rates on the total amount charged, and they already allow for the land share of the price. An apartment counts as affordable only if its carpet area is no more than 60 square metres in a metropolitan city and the gross amount charged is no more than ₹45 lakh. Delhi is in the metropolitan list, as part of Delhi NCR. A flat that crosses either limit pays 5%.
No GST is charged when the entire price is received after the completion certificate is issued, or after first occupation, whichever is earlier. If you pay part of the price before the certificate arrives, ask the builder in writing how GST applies to the balance.
These rates date from 2019 and still apply. The GST rate overhaul that took effect on 22 September 2025 changed only three construction entries, all for works contracts. The GST Council's 57th meeting on 8 October 2026 made no change for homes either.
Other charges to budget for
None of these has a single official rate, so ask for each in writing.
- Parking and club membership. These may be priced separately from the flat. Ask whether they are in the price used for the deed.
- Maintenance deposits. The RERA Act expects buyers to pay their share of maintenance, municipal taxes, water and electricity charges as the agreement for sale provides. Ask what each deposit is for and who holds it.
- Legal fees. Many buyers pay a lawyer to check title, approvals and the agreement. Fees vary.
- Tax withheld on payment. If the price or the stamp duty value is ₹50 lakh or more, the buyer must deduct 1% of the higher of the two before paying the seller. Under the Income-tax Act, 2025 this sits in section 393(1), and the buyer reports it on Form 141, which replaced Form 26QB from April 2026. On ₹1 crore that is ₹1 lakh. It comes out of the payment to the seller, so it is not an extra cost, but it affects cash flow.
Worked example: a ₹1 crore flat
Assumptions: an agreement value of ₹1,00,00,000 before GST, a flat above the affordable limits, a location inside the MCD, a male buyer, and a circle-rate value that is not higher than the price.
| Charge | Basis | Under construction | Ready, after completion certificate |
|---|---|---|---|
| GST | 5% of price | ₹5,00,000 | Nil |
| Stamp duty | 3% of dutiable value | ₹3,00,000 | ₹3,00,000 |
| Transfer duty | 4% of value | ₹4,00,000 | ₹4,00,000 |
| Registration fee | 1% of value plus ₹100 | ₹1,00,100 | ₹1,00,100 |
| Total | ₹13,00,100 | ₹8,00,100 | |
| As a share of price | 13.0% | 8.0% |
If the buyer is a woman, stamp duty and transfer duty together come to ₹5,00,000 instead of ₹7,00,000. The totals then fall to ₹11,00,100 under construction and ₹6,00,100 for a ready flat.
Before you rely on these figures
- Confirm the stamp duty, transfer duty and fee for your exact property with the sub-registrar before you buy e-stamps.
- Check the circle-rate value of the flat against your price, using the area stated in the deed.
- This is general information, not tax or legal advice. A chartered accountant or lawyer can confirm how these charges apply to you.
Key points
- In MCD areas, a deed above ₹25 lakh pays 3% stamp duty plus 4% transfer duty for a man, or 2% plus 3% for a woman, which makes 7% and 5%.
- Duty is charged on the higher of the price and the circle-rate value. Builder flats in high-rises have a minimum of ₹1,09,800 per square metre.
- The registration fee is 1% plus ₹100, with no cap in the department's description.
- GST is 5% on most under-construction flats and 1% on affordable ones, and none is charged on a flat sold after completion.
- On a ₹1 crore flat bought by a man, government charges come to about ₹13 lakh under construction and ₹8 lakh when ready.
Sources
- https://revenue.delhi.gov.in/revenue/property-registration
- https://revenue.delhi.gov.in/revenue/important-information-regarding-registration-property
- https://revenue.delhi.gov.in/sites/default/files/revenue/ereg/faq_delhi.pdf
- https://revenue.delhi.gov.in/revenue/registration-acts-and-rules
- https://revenue.delhi.gov.in/sites/default/files/revenue/act/the_indian_stamp_act-2007.pdf
- https://egazette.gov.in/WriteReadData/2023/247216.pdf
- https://revenue.delhi.gov.in/sites/default/files/revenue/revised_circle-rate-english0001.pdf
- https://revenue.delhi.gov.in/sites/default/files/revenue/important-news/circlerate30dec_1.pdf
- https://delhi.gov.in/sites/default/files/centralized-cos/circular_dated_13_10_25_0.pdf
- https://revenue.delhi.gov.in/revenue/collector-stamps
- https://ngdrs.delhi.gov.in/NGDRS_DL/
- https://gstcouncil.gov.in/sites/default/files/2024-05/download_2024-05-17t161406.556.pdf
- https://www.gstcouncil.gov.in/sites/default/files/2024-02/faq-real-estate-sector.pdf
- https://gstcouncil.gov.in/sites/default/files/2025-09/press_release_press_information_bureau_0.pdf
- https://www.gstcouncil.gov.in/sites/default/files/2026-10/press_release.pdf
- https://www.incometax.gov.in/iec/foportal/help/all-topics/e-filing-services/form-141-challan-cum-statement-deduction-tax-us-3931-UM
- https://www.incometaxindia.gov.in/w/section-393-5
- https://rera.karnataka.gov.in/resources/staticpage/Real_Estate_Act.pdf
This guide is general information, not legal, tax or financial advice. Rules and rates change; check with a lawyer, chartered accountant or your bank before you decide.
Where to look in Delhi
New flats in Karol Bagh, New flats in Moti Nagar, New flats in Kirti Nagar, New flats in Lawrence Road, New flats in Rohini, New flats in Dwarka Sector 17, New flats in Rohini Sector 32, New flats in Dwarka Sector 24.