Tamil Nadu Stamp Duty and Registration: The Numbers
**Stamp duty rate (residential property purchase):** 7% of the higher of sale consideration or guideline value.
**Registration fee:** 4% of the higher of sale consideration or guideline value.
**Total government cost at purchase:** 11% of the value.
For a plot bought at ₹20 lakhs (with guideline value also ₹20 lakhs): Stamp duty ₹1,40,000 + Registration ₹80,000 = ₹2,20,000 in government charges. Add 11% to your budget for purchase.
When Guideline Value Exceeds Sale Price
The government's "guideline value" (also called "ready reckoner rate") is updated annually by the Registration Department. If the property's market price is lower than the guideline value (rare but can happen for distressed sales or remote areas), stamp duty is calculated on the guideline value, not the lower sale price.
Verify guideline value for any property at tnreginet.gov.in before finalising the sale price, so there are no surprises on registration day.
Exemptions and Concessions
**Women buyers:** 1% concession on stamp duty (6% instead of 7%) for properties registered in a woman's name, or joint name with woman as primary owner. Available for one residential property per woman.
**First-time buyers (select schemes):** No blanket concession, but TNAHB scheme allottees and EWS/LIG category buyers may receive concessions under specific government schemes.
**Gift deed:** Stamp duty varies — lower for gifts between family members (blood relatives). Transfer between family members in the lineal line: 1% stamp duty only.
**Partition deed:** Stamp duty on partition of ancestral property is lower than purchase stamp duty.
Schedule of Stamp Duty for Different Documents
How to Pay
Stamp duty is paid via e-Stamp certificate from Tamil Nadu government's e-Stamp portal. The Sub-Registrar Office verifies the e-Stamp at registration. Cash stamp paper is no longer used for property registration.