Duty and Fees
The Government of Tamil Nadu Registration Department issued the Duty and Fees guidance, which lists stamp duty and registration fees for property transactions and other registered documents. It covers sales, gifts, mortgages, agreements, partitions, powers of attorney, settlements, releases, leases, sale certificates and encumbrance certificate searches.
What the guidance covers
The Government of Tamil Nadu Registration Department Duty and Fees guidance provides a schedule of stamp duty and registration fees for common documents. It affects buyers, owners, borrowers, landlords, tenants, family members, co-owners and others who execute or register the listed documents.
Property transfers and agreements
The Government of Tamil Nadu Registration Department schedule lists these key charges:
- A conveyance or sale attracts stamp duty of 7% and a registration fee of 2%, both calculated on the property's market value.
- A gift has the same rates, 7% stamp duty and a 2% registration fee on market value.
- An exchange attracts 7% stamp duty and a 2% registration fee on the market value of the property with the greater value.
- An agreement to sell attracts stamp duty of ₹200 and a registration fee of 1% on money advanced. If possession is given, the registration fee is 1% on total consideration.
- A construction agreement attracts 1% stamp duty and a 3% registration fee. Each is calculated on the highest of the proposed construction cost, construction value or consideration stated in the agreement.
- Cancellation attracts stamp duty of ₹1,000 and a registration fee of ₹500.
Mortgages and family transactions
The Government of Tamil Nadu Registration Department schedule distinguishes between transaction types and relationships:
- A simple mortgage attracts 1% stamp duty on the loan, capped at ₹50,000, and a 1% registration fee, capped at ₹15,000.
- A mortgage with possession attracts 4% stamp duty on the loan and a 1% registration fee, capped at ₹2,00,000.
- Partition among family members attracts 1% stamp duty on market value, capped at ₹40,000 for each share, and a 1% registration fee, capped at ₹10,000 for each share.
- Settlement in favour of family members has the same caps of ₹40,000 for stamp duty and ₹10,000 for registration.
- Release among family members who are co-parceners also uses those rates and caps.
- A general power of attorney to sell immovable property given to a family member attracts stamp duty of ₹1,000 and a registration fee of ₹2,000.
Other listed charges
The Government of Tamil Nadu Registration Department guidance also covers partnership deeds, deposit of title deeds, trusts, receipts, leases and sale certificates. For an encumbrance certificate covering one survey number, it lists an application fee of Rs. 1, a first-year search fee of Rs. 30 and Rs. 10 for every additional year.
This summary is generated from the source document to help you find what is relevant. The PDF above is authoritative. For advice on your own property, use LandLens One or speak to a qualified professional.
Common questions
What are the stamp duty and registration fee for a property sale?
For a conveyance or sale, stamp duty is 7% and the registration fee is 2%. Both are calculated on the market value of the property.
Does an agreement to sell have a registration fee?
Yes. The registration fee is 1% on the money advanced, or 1% on total consideration if possession is given. Stamp duty is ₹200.
Are family partitions subject to maximum charges?
Yes. For each share, stamp duty is 1% of market value subject to a maximum of ₹40,000, and the registration fee is 1% subject to a maximum of ₹10,000.
What fees are listed for an encumbrance certificate search?
For one survey number, the application fee is Rs. 1. The search fee is Rs. 30 for the first year and Rs. 10 for every additional year.
