Stamp Duty and Registration Fees in Tamil Nadu

In Tamil Nadu, stamp duty and registration fees are important charges levied by the government on the transfer of property ownership. These fees are collected to ensure the legal validity of property transactions and to maintain public records of property ownership.

Why is Stamp Duty Collected?

Stamp duty is a tax collected by the government on legal documents, typically in the transfer of assets or property. The purpose of stamp duty is to give legal status to documents, making them admissible in court as evidence. It is also a source of revenue for the government, used to fund various public services and infrastructure projects.

What is Registration Fee?

Registration fee is charged for the registration of documents with the government. This process involves recording the execution of documents, ensuring that the details of property transfers are officially recognized and protected. The registration fee helps in maintaining accurate land and property records, which are essential for legal ownership and dispute resolution.

Table of Charges

Stamp Duty and Registration Fees

Category	Stamp Duty	Registration Fee
Conveyance (Sale), Gift, Exchange	7% of the market value	2% of the market value
Sale of Apartments	4% of the Composite value (Upto 50 lakhs) 5% of the Composite value (50 lakhs to 3 crores) 7% of the Composite value (More than 3 crores)	2% of the Composite value
Simple Mortgage	1% of the loan amount (Max ₹50,000)	1% of the loan amount (Max ₹15,000)
Mortgage with Possession	4% of the loan amount	1% of the loan amount (Max ₹2,00,000)
Agreement to Sale	₹200	1% of the money advanced (Total consideration if possession is given)
Agreement relating to Construction of Building	1% of the cost/value/consideration	3% of the cost/value/consideration
Cancellation	₹1,000	₹500
Partition among Family Members	1% of the market value (Max ₹40,000 per share)	1% of the market value (Max ₹10,000 per share)
Partition among Non-Family Members	4% of the market value	1% of the market value
General Power of Attorney to SELL Immovable Property (Non-Family Member)	1% of the market value	1% of the market value
General Power of Attorney to SELL Immovable Property (Family Member)	₹1,000	₹2,000
General Power of Attorney to SELL Movable Property & for Other Purposes	₹1,000	₹500
General Power of Attorney Given for Consideration	5% of the consideration	1% of the consideration
Settlement in Favour of Family Members	1% of the market value (Max ₹40,000)	1% of the market value (Max ₹10,000)
Settlement in Other Cases	7% of the market value	2% of the market value
Partnership Deed (Capital does not exceed ₹500)	₹50	1% of the capital invested
Partnership Deed (Other Cases)	₹1,000	1% of the capital invested
Memorandum of Deposit of Title Deeds	0.5% of the loan amount (Max ₹40,000)	1% of the loan amount (Max ₹8,000)
Release among Family Members (Co-Parceners)	1% of the market value (Max ₹40,000)	1% of the market value (Max ₹10,000)
Release among Non-Family Members	7% of the market value	1% of the market value
Lease below 30 Years	1% of the market value	1% of the market value (Max ₹40,000)
Lease up to 99 Years	4% of the market value	1% of the market value (Max ₹40,000)
Lease above 99 Years or Perpetual Leave	7% of the market value	1% of the market value (Max ₹40,000)
Declaration of Trust	₹1,000	1% of the corpus fund
Receipt	₹1	₹200
Sale Certificate Issued by Revenue Authority or Court	5% of the market value	2% of the market value
Sale Certificate Issued by Others	7% of the market value	4% of the market value

Additional Information

The stamp duty and registration fees are crucial in maintaining transparency and legality in property transactions. Ensuring that these charges are paid correctly protects both the buyer and the seller from future legal complications.

If you have any queries regarding stamp duty and registration fees, you can visit the official website of the Tamil Nadu Registration Department for more detailed information and guidance.

Disclaimer

This tool is based on the data available from the government portal. It is always advisable to check with the respective Sub Registrar office with the document draft and the value generated here before making any payments.