In Tamil Nadu, a standard sale deed attracts 7% stamp duty and a 2% registration fee, so most buyers should budget about 9% of the property’s value on top of the price. The value used is the higher of the price in the deed and the government guideline value. Family transfers such as settlement, partition and release have capped charges, first sales of new flats have lower slabs, and women buying property worth ₹10 lakh or less get a 1% cut in the registration fee.
Key takeaways
- Sale deed: 7% stamp duty (5% stamp duty plus 2% transfer duty) and 2% registration fee, on the higher of deed value and guideline value.
- First sale of a new flat with undivided share: stamp duty of 4% up to ₹50 lakh and 5% from ₹50 lakh to ₹3 crore, on the composite value.
- Settlement, partition and release within the family: 1% stamp duty capped at ₹40,000 and 1% registration fee capped at ₹10,000.
- Women buying property worth ₹10 lakh or less pay 1% registration fee instead of 2% (since 1 April 2025).
- Always check the live guideline value and duty calculator on TNREGINET before you fix a budget.
How stamp duty is calculated in Tamil Nadu
Stamp duty is a state tax on the document (the instrument), charged under the Indian Stamp Act as it applies in Tamil Nadu. The registration fee is a separate charge for recording that document at the Sub-Registrar Office. Both are usually paid online through TNREGINET before the registration appointment.
The base on which duty is charged is the market value, which in practice is the higher of:
- the consideration written in the deed, and
- the guideline value fixed by the Registration Department for that survey number or street, multiplied by the land extent (plus the value of any building).
If you declare a price below the guideline value, duty is still charged on the guideline value. Our guide to checking the guideline value in Tamil Nadu walks through the search on TNREGINET.
Current rates by type of document
The table below summarises the Tamil Nadu schedule as revised in 2023 and 2024. Confirm the rate for your exact document on TNREGINET, because special cases exist.
| Document | Stamp duty | Registration fee |
|---|---|---|
| Sale (conveyance) deed | 7% of market value | 2% of market value |
| First sale of new flat with UDS (composite value) | 4% up to ₹50 lakh; 5% from ₹50 lakh to ₹3 crore; 7% above | 2% |
| Gift deed | 7% | 2% |
| Settlement in favour of family member | 1%, max ₹40,000 | 1%, max ₹10,000 |
| Settlement to others | 7% | 2% |
| Partition among family members | 1%, max ₹40,000 | 1% per share, max ₹10,000 |
| Release among family members | 1%, max ₹40,000 | 1%, max ₹10,000 |
| Exchange | 7% of greater value | 2% of greater value |
| Agreement for sale | ₹200 | 1% of advance paid |
| Construction agreement | 1% of construction cost | 3% of construction cost |
| Simple mortgage (without possession) | 1%, max ₹50,000 | 1%, max ₹15,000 |
| Power of attorney to sell, family member | ₹1,000 | ₹2,000 |
| Power of attorney to sell, others | 1% of market value | 1% of market value |
“Family” for these concessional rates covers close relations defined in the schedule, such as spouse, children, grandchildren, parents, brothers and sisters. A gift deed does not get the family concession; many families use a settlement deed instead. See our explainer on gift, will or settlement deed.
Flats: composite value on the first sale
Since 1 December 2023, the first sale of a flat together with its undivided share (UDS) of land can be registered as a single sale deed on a composite value (land plus building) fixed by the government. The concessional stamp duty slabs apply only to that first sale by the promoter, not to resales. Resale flats pay the standard 7% plus 2%.
Women buyers: 1% registration fee concession
From 1 April 2025, Tamil Nadu reduced the registration fee from 2% to 1% where a woman buys a house, plot or agricultural land worth ₹10 lakh or less. Where there are joint buyers, all of them must be women for the concession. Stamp duty stays at 7%. For more on the pros and cons, read buying property in a woman’s name.
Worked examples for Coimbatore buyers
Resale house in Vadavalli at ₹80 lakh
If the guideline value works out lower than ₹80 lakh, duty is on ₹80 lakh: stamp duty ₹5.6 lakh plus registration fee ₹1.6 lakh, total ₹7.2 lakh.
Plot in Kinathukadavu at ₹9 lakh bought by a woman
Stamp duty ₹63,000 plus registration fee ₹9,000 (1%), total ₹72,000, a saving of ₹9,000 compared with the standard fee.
New flat at ₹60 lakh composite value
Stamp duty at 5% is ₹3 lakh and registration fee at 2% is ₹1.2 lakh, total ₹4.2 lakh, instead of ₹5.4 lakh at the standard rate.
These are illustrations only. Your actual figure depends on the guideline value and the exact document.
Other costs to plan for
- Document writer or advocate fees for drafting and vetting.
- Encumbrance certificate and certified copy charges.
- Patta transfer, if not triggered automatically.
- TDS of 1% if the price or stamp duty value is ₹50 lakh or more (see TDS on property purchase).
- GST if you buy an under-construction flat.
Our guide to the total cost of buying property brings these together. Stamp duty and registration fee paid on a residential house can also count towards the old-regime deduction for housing (familiar section 80C) in the year you pay them.
Frequently asked questions
What is the total stamp duty and registration charge in Tamil Nadu?
For a normal sale deed it is 9% of the market value: 7% stamp duty and 2% registration fee. First sales of new flats and family transfers have lower rates.
Is stamp duty charged on the sale price or the guideline value?
On the higher of the two. If the deed value is below the guideline value, duty is charged on the guideline value.
Do women get lower stamp duty in Tamil Nadu?
Stamp duty is the same. Women buying property worth ₹10 lakh or less pay a 1% registration fee instead of 2%, provided all buyers are women.
How much does a settlement deed to my son cost?
A settlement in favour of a family member attracts 1% stamp duty capped at ₹40,000 and 1% registration fee capped at ₹10,000.
Can I pay stamp duty online?
Yes. TNREGINET lets you calculate duty and fees and pay them online before your appointment at the Sub-Registrar Office.
This article is general information as of September 2026, not legal, tax or financial advice. Rules and rates change; confirm with a qualified advocate, chartered accountant or the relevant department before you act.
References
- Tamil Nadu stamp duty and registration fee structure (TN Single Window Portal)
- TNREGINET: Registration Department, Government of Tamil Nadu
- DT Next: 1% registration fee concession for women in Tamil Nadu
- DT Next: Single sale deed based stamp duty for flats
Budget your purchase with confidence
Our Coimbatore team can estimate stamp duty and registration costs on any plot, flat or villa you shortlist, and connect you with experienced document writers.
