What is the stamp duty on property purchase in Tamil Nadu and how is it calculated?
Updated · 26 July 2026
Stamp duty in Tamil Nadu is 7% of the guideline value or sale price (whichever is higher). Registration charges are an additional 4% of the guideline value, with no cap. Tamil Nadu's combined cost is among the highest in India — typically 11% of the property value. There is no gender-based concession.
What are the current stamp duty and registration charges in Tamil Nadu?
FY 2025-26:
Example: Chennai flat, guideline value ₹60 lakh, sale price ₹80 lakh → Stamp duty 7% × ₹80 lakh = ₹5.6 lakh + Registration 4% × ₹60 lakh = ₹2.4 lakh → Total ₹8 lakh.
Settlement deeds (within family): 1% stamp duty capped ₹40,000 + 1% registration capped ₹10,000 — popular for succession planning in Tamil Nadu.
- Stamp duty: 7% on the higher of guideline value or sale price
- Registration fee: 4% on the guideline value (not sale price; no cap)
Example: Chennai flat, guideline value ₹60 lakh, sale price ₹80 lakh → Stamp duty 7% × ₹80 lakh = ₹5.6 lakh + Registration 4% × ₹60 lakh = ₹2.4 lakh → Total ₹8 lakh.
Settlement deeds (within family): 1% stamp duty capped ₹40,000 + 1% registration capped ₹10,000 — popular for succession planning in Tamil Nadu.
How does Tamil Nadu's guideline value system work?
The guideline value is the minimum registration value fixed by the government per sq ft (for buildings) or per sq yard/cent (for land), varying by street and locality. Updated periodically by IGRS Tamil Nadu.
Key rule: stamp duty is on the higher of guideline value or sale price; registration fee is always on the guideline value. In areas where guideline values are lower than market (common in Chennai's OMR, Sholinganallur belt), this creates a split calculation.
Search guideline values at tnreginet.gov.in → Guideline Value Search → select district, SRO, and street.
Key rule: stamp duty is on the higher of guideline value or sale price; registration fee is always on the guideline value. In areas where guideline values are lower than market (common in Chennai's OMR, Sholinganallur belt), this creates a split calculation.
Search guideline values at tnreginet.gov.in → Guideline Value Search → select district, SRO, and street.
What exemptions and reduced-rate instruments exist?
- Family gift deeds: Stamp duty ₹100 + registration ₹100 for transfers to blood relatives — verify the current Government Order (GO) number from IGRS TN as this has been revised.
- Settlement deeds: 1% stamp duty (capped ₹40,000) + 1% registration (capped ₹10,000) — popular alternative to will or gift deed for intra-family property planning.
- Partition deeds: 1% on the value of each share (capped ₹25,000 per share) + 1% registration (capped ₹4,000 per share).
- Patta transfer: After registration, apply separately to the Tahsildar for patta change — not automatic.
Step by step: property registration in Tamil Nadu
1. Look up guideline value at tnreginet.gov.in → Guideline Value Search.
2. Pay stamp duty via e-GRAS (online through tnreginet.gov.in) or franking at authorised banks.
3. Prepare the sale deed with a lawyer on stamp paper; gather documents: parent documents (13-year title chain), EC (Form 16), patta, building approval plan, PAN, Aadhaar of buyer and seller, two witnesses with ID proofs.
4. Book SRO appointment at tnreginet.gov.in; slots usually available within a week.
5. Attend SRO with buyer, seller, two witnesses; Aadhaar verification conducted.
6. Receive registered deed on the same day; certified copy downloadable from TNREGINET within 48 hours.
2. Pay stamp duty via e-GRAS (online through tnreginet.gov.in) or franking at authorised banks.
3. Prepare the sale deed with a lawyer on stamp paper; gather documents: parent documents (13-year title chain), EC (Form 16), patta, building approval plan, PAN, Aadhaar of buyer and seller, two witnesses with ID proofs.
4. Book SRO appointment at tnreginet.gov.in; slots usually available within a week.
5. Attend SRO with buyer, seller, two witnesses; Aadhaar verification conducted.
6. Receive registered deed on the same day; certified copy downloadable from TNREGINET within 48 hours.
Reference Citation: Tamil Nadu Stamp Act (Schedule I-A); Indian Registration Act, 1908; TNREGINET portal; IGRS Tamil Nadu
Disclaimer: Content provided here is for general legal knowledge only and does not constitute formal legal advice. If you have an urgent or specific matter, please consult a registered advocate.