Stamp Duty and Property Registration Charges in Tamil Nadu-2026

Stamp duty is  a form of direct taxation charged to everyone in the Country, is charged to everyone who has a valid agreement for Sale of land or property as per Section 3 of the Stamp Act, 1899.

• The amount  you pay is different in every state across India, depending on how much property value there is at the time which is calculated off the transaction value.
• In addition, there is also a fee associated with registering this property in your name according to Government records.
• When it comes to property transactions, the amount o in Tamil Nadu is much higher than the amount you pay in any other state within India.
• Therefore, if you purchase a home or land in Tamil Nadu you should anticipate investing a large portion of your money on Stamp duty and Registration fees.

Also read:How to View EC Online in Tamil Nadu (Step-by-Step Guide)

• these fees are applies to almost all types of transactions that involve transferring ownership of real property before they have been successfully registered (excluding wills).
• These transactions include the Agreement for Sale, Conveyance Deed, Gift Deed, Tenancy Agreements and Exchange Deeds, among others. Under the law, it must be paid before you can complete your transaction or at the very least within one working day after execution of your document.

In this article we will look at the overall monetary impact to you as a home buyer in Tamil Nadu so that you understand what Stamp duty and Land or Property Registration fee Laws are applicable in Tamil Nadu.

What is Stamp Duty?

The stamp duty (also known as s fee/duty; the specified tax amount to receive title to or record title ) is imposed by government authority (the state or local government) to give up cede title to a property; the transaction is documented and legally established as a transfer of ownership.

• Authentication of ownership transfer occurs through the payment of the applicable  fees. Every state sets their own standard for the stamp duty fee(s).
• The buyer is generally responsible for the stamp duty fee payment; however, each state sets their own percentage for how much  fee is to be paid by the buyer.
• Stamp fees are determined by taking either the market value of a property or the circle rate (the price at which land and real estate are sold on the open market) and paying the higher of the two.
• The state government receives the stamp duty fee when the individual registers their newly purchased property.

Key Components of Property Tax in India

1. Accessed Value:

   Taxes are derived from the assessed value for tax purposes; the value will differ by zone, size and the function of the building (e.g., residential, commercial, industrial). You can find the assessed value for your property on your local municipal website.

2. Tax Rate:

   Each municipality in India uses their own calculation for property taxes based on varied tax rates. The tax rates differ for each municipality 

for example 

•  BBMP property tax for Bangalore, 
• GHMC property tax for Hyderabad and 
• MCD property tax for Delhi thereby influencing the total cost of ownership.

Also read:What does a 1.5 BHK Apartment mean?

3. Methods of Assessor:

   Different municipalities employ various methods for determining property taxes, such as Annual Rental Value (ARV) method versus Capital Value System (CVS) method to assess taxes based on the property type or value. By knowing the difference in how municipalities arrive at property taxes will enable you a clearer estimate of the taxation on construction projects.

How to Pay Property Tax Online in India

Paying property tax online has become a simple and efficient way for property owners to manage their tax obligations. The process may vary slightly depending on your city, but here’s a general step-by-step guide to pay property tax online Chennai and also India

1.Visit the Official Municipal Website:

Each city has a dedicated website for property tax payments. For example:

• Bangalore (BBMP Property Tax): BBMP Property Tax
• Hyderabad (GHMC Property Tax): GHMC Property Tax
• Delhi (MCD Property Tax): MCD Property Tax

2.Enter Your Property Details:

Use your Property ID or Assessment Number to retrieve the necessary information.

3.Select Tax Period:

 Choose the period for which you are paying the property tax. If there are any arrears, those will be shown too.

4.Verify the Amount:

The system will automatically calculate the tax based on your property details. Ensure that the amount displayed matches your records.

5.Choose Payment Method:

Select your preferred payment method (credit/debit cards, net banking, UPI).

Also read:Top 10 Construction Companies in Chennai – 2025 Updated List 

6.Complete the Payment:

After completing the transaction, you will receive an e-receipt. Save or print this for future reference as proof of payment.

Pay the Property Tax Online in Tamil Nadu

In Tamil Nadu, cities like Chennai, Coimbatore, Madurai, and Trichy have streamlined the online payment process through dedicated municipal portals. Here’s how you can pay your property tax online in Tamil Nadu:

1.Gather Necessary Information

Before initiating the payment process, ensure you have the following details:

• Property Identification Details: Survey Number, Ward Number, Tax Receipt Number (if available)
• Owner’s Details:Name of the Property Owner, Mobile Number, Email Address
• Payment Information:Bank Account Details (for electronic payments), Credit/Debit Card Information

2.Visit the Respective Municipal Corporation Website:

• Chennai: Greater Chennai Corporation
• Coimbatore: Coimbatore City Municipal Corporation
• Madurai: Madurai Municipal Corporation
• Trichy: Trichy Corporation

3. Go to the Property Tax Payment Section

Once on the homepage:

1.Locate the E-Services Tab:

Look for the “E-Services” section on the main navigation menu.

2.Select “Property Tax”:

Under E-Services, click on “Property Tax” to access the payment portal.

4. Access the Property Tax Payment Portal

You have two main options to proceed:

1. Using Tax Receipt Number

1.Click on “Pay Property Tax” using your existing tax receipt number.

2.Enter the Required Details:

• Tax Receipt Number
• Ward Number
• Mobile Number

3. Proceed to View Tax Details:

examine the  property facts and the amount owed.

1. Without Tax Receipt Number

1.Click on “Search Tax Details” if you don’t have a tax receipt number.

2.Provide Property Identification Details:

• Survey Number
• Ward Number

3.Retrieve Tax Information:The system will display the outstanding tax amount and payment options.

5. Review Tax Details

Carefully verify the following before proceeding with the payment: 

• Owner’s Name,
• Property Address,
• Total Tax Amount Due, 
• Due Date

Also read:What does a 1.5 BHK Apartment mean?

6. Select Payment Method

To pay property tax online Chennai’s online portal typically offers multiple payment options:

• Credit/Debit Cards,
•  Net Banking, 
• UPI, 
• Electronic Clearing House (E-Ch) Transfers Note: Some payment methods may incur additional processing fees. Check the fee structure before finalizing the payment.

7. Enter Payment Details

Depending on your chosen payment method to pay property tax online select,

• For Credit/Debit Cards:Enter card number, expiry date, CVV, and cardholder name.
• For Net Banking:Select your bank and complete the transaction.
• For UPI:For UPI payments, use your UPI ID or QR code to authorize the transaction.

8.Confirm and Submit Payment

• Review Payment Summary:Ensure the payment amount and property details are correct.
• Agree to Terms and Conditions:Check any required boxes to agree to the payment terms.
• Submit Payment:Click on the “Pay Now” or “Submit” button to process the transaction.

9. Receive Confirmation

After successful payment:

• Digital Receipt: A confirmation message with a receipt number will appear on the screen.
• Email/SMS Confirmation: If you provided your email and mobile number, you might receive a confirmation via these channels.
• Download/Print Receipt: It’s advisable to download or print the receipt for your records.

10. Set Up Automatic Payments 

To avoid missing future payments:

1.Register for Automatic Payments: Some portals offer the option to set up recurring payments.

2.Provide Authorization: Authorize the portal to deduct the tax amount automatically from your chosen payment method on due dates.

Also read:Auspicious Griha Pravesh Muhurat Dates for 2025:Invites peace, cultural and spiritual moments into your new home with blessings. 

Important Tips for Property Owners in Tamil Nadu:

• Keep your Property ID ready to streamline the process.
• Pay before the deadline to avoid late fees or penalties.
• Safely store your e-receipt as official proof of payment.
• Verify any changes in property details or tax rates annually.
• How to Save Capital Gain Tax on Sale of Residential Property
• Section 54 Exemption: Under Section 54 of the Income Tax Act, if you reinvest the proceeds from selling a residential property into another residential property, you can claim exemption from capital gains tax.

Capital Gains Account Scheme: 

if you’re unable to reinvest the sale proceeds before filing your taxes, you can deposit the amount in a Capital Gains Account Scheme to avail of tax exemption later.

Also read: builders in chennai

How to Save Tax on Sale of Property

For non-residential property, understanding how to save tax on the sale of property is crucial. You can:

Invest in Bonds:

By investing in bonds under Section 54EC, you can claim exemption from long-term capital gains tax.

Utilize Tax Deductions:

If you use the funds to buy a new property, you can offset the gains against the cost of the new property.

Property Tax Rebate or Exemptions

Many states and municipalities offer rebates or exemptions that can help reduce the property tax burden:

Senior Citizens:

Property tax reductions may be available for senior citizens in some cities.

Disabled Persons:

Concessions for disabled individuals can provide relief.

Agricultural Land:

Some agricultural lands may be exempt from property tax or have lower rates.

Online Property Tax Payment Troubleshooting

While paying property tax online is convenient, issues may arise. Here are some common challenges and solutions:

Website Downtime:

Municipal websites may occasionally be unavailable. If you encounter issues, try again later.

Payment Failure:

If a payment fails, check your payment method and ensure all details are correct before retrying. Make sure your browser is compatible and pop-up blockers are disabled.

Incorrect Property Details:

If there are discrepancies in your property details, contact the municipal office for corrections before making payments.

Tax Implications for Different Property Types

Property tax rates and assessments may vary based on the type of property:

Residential Properties:

Generally have different rates compared to commercial or industrial properties, impacting your overall tax liability.

Commercial and Industrial Properties:

These may face higher tax rates due to their potential for generating more revenue for local governments.

How Property Tax is Used by Municipalities

Understanding how property taxes are utilized can help property owners appreciate their contribution to local services:

• Property tax revenue is essential for maintaining public services such as roads, sewage systems, schools, and public healthcare facilities.
• Knowing that your tax payments contribute to community development can provide a sense of responsibility and ownership.

Benefits of stamp duty payment in Tamil Nadu

Tax benefits:

Property buyers are required to pay stamp duty and registration charges, which significantly increases their overall cost. As per the government rules, the maximum tax imposed on the payment of stamp duty and registration charges will be limited to Rs 1,50,000 only. This benefit can be claimed by Hindu Undivided Families (HUFs) and individuals. One should approach and check with state tax authorities before paying stamp duty and registration charges in Tamil Nadu.

Legal ownership and protection against disputes:

After undertaking a property transaction, the registration of property documents in the government records is a legal obligation and ensures the legal transfer of property ownership. The registered document serves as a proof of ownership, preventing potential disputes.

Ease of resale of properties:

Property buyers, when purchasing any property, check crucial documents to ascertain the legal ownership of the existing owner. Properties with completed registration are easier to sell or transfer.

Importance of property registration charges in Tamil Nadu

Legal validation of the transaction:

Payment of property registration charges is mandatory as per the law. It ensures the legal validation of the property transaction, which makes the property document valid as proof in a court of law.

Official recording of the property:

The registration charges are paid to ensure the property is officially recorded in the government records.

Prevents property fraud:

The registration process and payment of the fee protect property buyers in case of fraud.

How is stamp duty in Tamil Nadu calculated?

A property buyer must pay stamp duty in Tamil Nadu as determined by the state government. Stamp duty is charged on the ready reckoner rate / circle rate (also called guideline value in Tamil Nadu) or consideration value of the property, whichever is the higher value.

• If the agreement value of a residential property is Rs 50 lakh and the guideline value is Rs 40 lakh, the stamp duty will be calculated on the higher value, that is, Rs 50 lakh.
• For example, a person purchased a property of Rs 35 lakh, which is lower than the guideline value. In this case, the stamp duty will be paid on the higher value, which is Rs 40 lakh. Stamp Duty in Tamil Nadu is 7% of the guidance value. 
• Therefore, the person will pay Rs 2,80,000 as stamp duty for this property. The registration charges in Tamil Nadu are 4% of the guidance value. Therefore, the person will pay Rs 1,60,000as registration charges for this property.

Factors that impact Stamp Duty in Tamil Nadu

Property’s market value:

The government considers the market values when determining the stamp duty rates.

Type of property:

 charges are likely to be higher for commercial properties compared to those for residential properties.

Property location :

rates may be higher for properties within city’s municipal limits compared to those outside the city’s municipal limits.

Age of the property:

The property values and stamp duty rates for newly constructed properties are likely to be higher compared to older properties.

Amenities available:

Stamp duty charges tend to be higher if a property is located within a housing project with facilities such as a swimming pool, a clubhouse, etc.

Gender of the property buyer:

In Tamil Nadu, like most states, women buyers are given a rebate in stamp duty rates

Notarization in India: Process, Fees, and Importance

Notarization is the process of verifying and certifying a document by a notary public .an authorized legal officer appointed by the government. The notary ensures that the person signing the document is who they claim to be, has signed it voluntarily, and understands its content.

Once verified, the notary adds their signature, stamp, and official seal, giving the document legal authenticity.

Why Is Notarization or Notary Attestation Important?

Notarization is more than just stamping paper — it legally safeguards all parties involved. Here’s why it matters:

•  Prevents forgery and fraud:

  The notary verifies the signer’s identity before certification.

• Ensures voluntary consent:

  Protects against claims of coercion or misunderstanding.

• Adds credibility:

  A notarized document is legally recognized by courts and government departments.

•  Builds trust:

  It assures both parties that the agreement is legitimate and verified.

Common Documents That Require Notarization

In India, notary attestation is commonly required for:

• Affidavits and declarations
• Power of Attorney (POA)
• Loan or mortgage agreements
• Business contracts and MOUs
• Loan or mortgage agreements
• Business contracts and MOUs
• Educational certificate copies
• Legal forms, ID proofs, and address proofs

While not all documents legally require notarization, it is highly recommended for any agreement involving legal or financial commitments.

Types of Notarization in India

There are different types of notarization depending on the document’s purpose. Each type ensures authenticity in a specific way:

1. Acknowledgment

Used when a person confirms they have voluntarily signed a document.

Example: Property deeds, partnership agreements.

2. Jurat

The notary administers an oath or affirmation that the contents are true.

Example: Affidavits, sworn statements.

3. Certified True Copy

A notary certifies that a copy of a document is true and matches the original.

Example: Passports, academic certificates.

4. Oaths and Affirmations

The notary witnesses the signer taking an oath, used in legal or official declarations.

Example: Witness statements, legal depositions.

How to notarize a document in India:

Notary attestation plays a crucial role in verifying the authenticity of documents. If you planning for notary attestation of marriage certificate, notary attestation of degree certificate, you need to get all these documents:

• Visit an authorized notary public – You can find one near a court complex, law office, or through online platforms.
• Provide valid ID proof – Such as Aadhaar, PAN, or Passport.
• Sign in the notary’s presence – The notary verifies your identity and witnesses your signature.
• Verification and sealing – The notary signs, stamps, and adds a government seal.
• Pay the notarization fee – Based on the document type and value.

Once sealed, your document becomes legally notarized and accepted for official use.

Factors Affecting Notarization Fees

Document Type:

Complex legal or property documents attract higher fees.

Location:

Notary charges in metropolitan areas (like Chennai or Mumbai) are generally higher than in smaller towns.

Nature of Service:

Fees may differ for physical vs. digital notarization.

Urgency and Travel:

Some notaries charge extra for on-site or urgent notarization requests.

Digital and e-Notarization in India

Technology has made notarization easier than ever.  Online notarization (or e-notarization) allows you to get your documents verified digitally using video calls and digital signatures.

Benefits of e-Notarization:

• Remote verification without physical presence
• Faster processing with secure digital records
• Legally valid under the Information Technology Act, 2000
• Ideal for NRIs, freelancers, or people abroad

How to Find Notarization Services Near You

Finding a notary near you is simple. You can:

• Visit your local District Court or Sub-Registrar Office
• Search “notarization services near me” on Google
• Contact law firms or documentation agencies
• Use official government portals listing licensed notaries
• Always check the notary’s license number and ensure they are registered under the Notaries Act, 1952.

Common Myths About Notarization in India

Myth 1:

Notarization automatically makes a document legally binding.

 Fact:

It authenticates the document but doesn’t replace registration.

Myth 2:

Any advocate can notarize documents.

 Fact:

Only licensed notaries appointed by the government can do so.

Myth 3:

Online notarization isn’t valid.

Fact:

Digital notarization is legally accepted when performed through authorized platforms.

Factors that impact registration charges in Tamil Nadu

• Registration charges you pay when purchasing a property may depend on several factors such as the type of property you have purchased. Considering whether the office or apartment is a unit of a multi-storey plot, the calculation will be done based on the super built-up area.
• In case of plots or lands, the guideline value of the land is multiplied by the total square foot area of land.
• If the property is an independent house or a villa, then the registration amount is calculated depending on the total constructed area.
• Go to the official website of the Registration Department known as TNREGINET website to know more about stamp duty payment.

How do changes in guideline values affect property registration costs in Tamil Nadu?

• Stamp duty and registration charges in Tamil Nadu are largely based on the guideline values set by the Tamil Nadu government. 
• Even if the stamp duty rates and registration charges remain the same at 7% and 4%, respectively, any changes in the guideline values will significantly impact the overall property purchase costs for the homebuyer.
•  A decrease in guideline values can lower the purchase costs, while an increase in these values can immediately increase the overall costs.
• Suppose the guideline value for a locality such as Sholinganallur in Chennai is Rs 4,000 per sqft, and there is a 15% increase in the guideline value, Rs 4,600 per sqft. So, the stamp duty and registration costs incurred by the buyer will greatly differ in both scenarios.
• For Example: A buyer purchased a 900-sq-ft residential property in Sholinganallur for Rs 35 lakh. However, the property price, as per the guideline value, will be Rs 36 lakh (Rs 4000 X 900). The stamp duty and registration costs will apply on the guideline value (since it is higher than the sale price). Hence, the stamp duty will be Rs 2,52,000 lakh and the registration charge will be Rs 1,44,000 lakh.
• When the guideline value was revised, the stamp duty and registration costs will be different – the property price, as per the revised guideline value, will be Rs 41.4 lakh. The stamp duty will be Rs 2,89,800 lakh and the registration charge will be Rs 1,65,600 lakh.

Tamil Nadu land registration fees calculator 

Stamp duty and registration charges add up to the overall costs involved in property purchase. There are many online tools for calculating property registration fees.

One can use the online Stamp duty and registration fee calculator by following the steps given below:

• Go to the Stamp Duty calculator tool
• Select the state
• Enter property details such as property value and total area
• Click on the calculate link
• The Tamil Nadu land registration fees calculator will display the amount.

Stamp duty and registration charges in Tamil Nadu for women

The registration charges for all immovable assets, including houses, plots and agricultural lands, registered in a woman’s name and valued up to Rs 10 lakh has been reduced by 1%. So, women property buyers will have to pay registration charges of 3% of the property value.

The announcement was made by Tamil Nadu Finance Minister Thangam Thennarasu while presenting the state budget 2025-26 on March 14, 2025. The revision of the registration charges in Tamil Nadu will be applicable from April 1, 2025.

The move aims to encourage property ownership among women in the state. It will help bring about financial independence and stability for women, who play a key role with their contribution in families and society. This will make property purchase affordable for women as around 75% of the current property registrations fall in this category.

Settlement Deed registration charges in Tamil Nadu

A settlement deed refers to a legal document wherein the parties settle their differences or disputes, in cases related to immovable properties such as land. The document needs to be registered for it to be valid. The documents required for settlement deed in Tamilnadu during registration include 

• original title document (and Patta), 
• encumbrance certificate of the property,
•  identity proof and Aadhaar proof of the parties.

The registration fees that must be paid in case of settlement are mentioned below:

• Stamp duty which is 1% of the market value of the property, subject to a maximum of Rs. 25000. Registration fees of 1% of the market value of the property subject to a maximum of Rs. 4000. These charges are applicable for settlement in favour of family members.
• The fees applicable for settlement in other cases include stamp duty of 7% of the market value of the property and registration fee of 4% of the market value of the property.

Registration of Release Deed

• A release deed refers to a legal document that is applicable when removing a claim on an asset or releases a party from a contract. The stamp duty must be paid on two types of release documents – one for family members and another for non-family members.
• In Tamil Nadu, if the release deed is among family members, a stamp duty and registration fee of 1%of the market value is applicable, up to a maximum of Rs 25,000 on stamp duty and Rs 4,000 on plot registration. If the release deed is among non-family members, the stamp duty will be 7% and the registration will be 1%.

Registration of Lease Deed

There are various types of lease agreements, which must be registered with the Tamil Nadu Registration Department if you are in Tamil Nadu. A stamp duty and registration charge of 1% must be paid based on the rent and any fine applicable, up to a maximum of Rs 20,000. In case of lease agreements up to 99 years, the stamp duty is 4% while registration fee is 1%, based on the rent or fine. In case of lease extending beyond 99 years, the stamp duty is 7% while registration is 1% based on the advance payment or premium.

Gift deed registration charges in Tamil Nadu

Stamp duty and registration charges are applicable if you have gifted or received land or property as a gift. The stamp duty to be paid is 7% while the gift deed registration charges in Tamil Nadu is 4%.

Stamp duty for power of attorney in Tamil Nadu

Stamp duty and registration fees are applicable on the registration of the power of attorney in Tamil Nadu. For general power of attorney for the sale of immovable property, the stamp duty is Rs. 100 while the registration fee is Rs 1,000. However, in the case of selling a property under the general power of attorney, the stamp duty is Rs. 100 and the registration fee is Rs. 50. The general stamp duty for power of attorney is 4% and the registration fee 1% up to a maximum of Rs. 10,000.

Stamp Duty for Partition Deed in Tamil Nadu

Stamp duty and registration fees are applicable on the registration of partition deed in Tamil Nadu. Stamp duty and plot registration charges at 1% of the property’s market value are applicable in case of division of property between family members. The maximum limit of both is Rs 25,000 and Rs 4,000, respectively under every unit of partition. In the case of a partition between people who are not related, the stamp duty applicable is 4%, and the registration charge is 1% of the market value of individual shares.

Modt charges in Tamil Nadu

Modt refers to Memorandum of Deposit of Title Deed, a legal document that a home loan borrower must sign and submit it to the bank or lender, as a proof that the individual has submitted the original papers to the lender. The Modt charges in Tamil Nadu comprise of stamp duty of 0.5% of the loan amount, up to a limit of Rs 30,000 and registration fee of 1% on the loan amount up to a maximum of Rs 6,000.

Exemptions and concessions on stamp duty in Tamil Nadu

Affordable housing: 

In some areas, concession is available for properties categorised under affordable housing. This is aimed to benefit those belonging to low-income groups.

First-time homebuyers:

Some jurisdictions allow exemptions or reduced stamp duty rates for first-time property buyers, depending on factors such as eligibility criteria, maximum property value, duration of residency required.

Transfer of property within family:

In some cases, exemption or reduced rates are allowed when property is transferred between family members.

Special economic zones (SEZs):

Concession on property transactions may be allowed in some areas marked as SEZs, aimed to boost investments.

Agricultural land:

Special exemptions or lower stamp duty rates and registration charges are allowed on the transfer of agricultural land. This is aimed to boost agriculture and rural development.

Government schemes:

The state government comes up with schemes offering reduced stamp duty rates or concessions targeting specific groups such as senior citizens, veterans and economically weaker sections.

These concessions and exemptions may vary based on the location and local regulations.

How to check stamp duty eligibility for exemptions?

Property buyers can approach the Sub-registrar Office (SRO) to check their eligibility for concessions. Alternatively, one can visit the TNREGINET portal and use the Stamp Duty Valuation or Tamil Nadu land registration fees calculator to know the estimated costs and exemptions.

Is stamp duty and registration fee applicable on resale property?

In Tamil Nadu, stamp duty and registration charges are applicable on the purchase of any property, whether a resale property or a new property. 

When purchasing a resale property in Tamil Nadu, one should pay a stamp duty of 7% and a registration charge of 1% of the property’s market or agreement value.

To calculate the stamp duty on a resale property, it is important to consider the market value or guideline value, whichever is higher. Women buyers must consider the concession rates provided to them.

Does stamp duty vary for urban and rural areas in Tamil Nadu?

• Yes, stamp duty and registration charges may vary depending on the property’s location, whether it is an urban or a rural area.
• It has to be noted that while standard stamp duty rates of 7% of the property’s value in Tamil Nadu are applicable for most property transactions.
• However, the actual stamp duty and registration charges paid by a buyer may vary, depending on whether the property is located in an urban area or a rural area. This is because of the difference in guideline values for each area.
• Typically, the charges are lower for rural areas compared to urban areas. On the other hand, in urban areas such as Chennai, guideline values are higher compared to other areas, which significantly increases the overall costs of property purchase for the buyer, including a high stamp duty and registration fee.
• Guideline values, also known as circle rates or ready reckoner rates, refer to the minimum property price determined by the state government below which a property cannot be registered.

Stamp duty hiked for 20 legal services in Tamil Nadu

• The Tamil Nadu government had recently hiked the stamp duty rates on 20 types of legal papers across the state aimed at reducing expenses on stamp papers of lower denominations.
• This would imply increased expenses for the legal services in the state. As per the new rules, the stamp duty for adoption deeds will increase from Rs 100 to Rs 1000. The duty on affidavits, affirmations or declarations will increase from Rs 20 to Rs 200. The fee for duplication of agreement has been increased from Rs 20 to Rs 500.

What is the guideline value in Chennai 2026?

The guideline value refers to the minimum value of a property as decided by the state value below which a property transaction cannot take place. Generally, the guideline value is lower than the market value. In some cases, the market value may be lower than the guideline value of land. When registering a property, a buyer is required to pay stamp duty based on the guideline value or the market value, whichever is higher.

• Property value is determined based on guideline value using the following formula:
• Value of a property = Guideline value in Rs per sqm X built-up area in sqm

How does Tamil Nadu stamp duty and property registration charges impact final property price?

Buyers need to be aware of the property or land registration fees in Tamilnadu as it can impact their overall property purchase.

Here are the implications for stamp duty payment for a buyer:

Higher upfront expenses:

Payment of stamp duty and registration charges increases the overall upfront expenses during a property purchase. These charges significantly increase the costs in the case of high-value properties.

Affordability of properties:

For the average middle-class buyers, the higher property purchase costs may discourage them from investing in properties. However, concessions on affordable housing projects positively impacts the demand.

Evolving market trends:

The sudden increase in stamp duty on property registration can slow down the activity. However, favourable government policies and rebates can boost property sales in Tamil Nadu.

Let us examine how to calculate the impact of stamp duty and property registration charges in Tamilnadu on the final property price : 

Suppose Gokul bought a property in Chennai that has a guideline value of Rs 40 lakh. He will have to pay the following charges:

Registration fees:

4% of Rs 40 lakh= Rs 1,60,000

Stamp duty:

• 7% of Rs 40 lakh= Rs. 2,80,000
• Hence, the effective cost of owning this property comes to Rs 44.40 lakh.
• The Tamil Nadu government recently issued an order to revise the stamp duty charges for property registration.
• The charges one has to pay is 1% of the property’s market value.
• Moreover, the registration charges for construction agreements have increased from 1% to 3%, with effect from July 10, 2023.
• This will directly have a financial implication on the final property cost for buyers.

How can a buyer lower the impact of stamp duty costs?

Here are some smart ways through which property buyers can reduce the impact of their stamp duty and property buying costs:

Joint ownership:

One can consider buying a property along with a female family member to avail the advantage of rebates. This will significantly reduce the stamp duty costs.

Housing schemes:

One can invest in government housing schemes or choose a property in a location (e.g. SEZs) to avail of the concessions.

Online tools:

One can avail the online facility of calculating stamp duty rates for accurate cost estimation. 

How to pay stamp duty online in Tamil Nadu?

The payment of stamp duty and land or property registration fees

in Tamil Nadu can be done online, via the e-stamping facility. Stock Holding Corporation of India Limited (SHCIL) is the central record keeping agency (CRA) appointed by the central government for granting e-stamp certificates in the country.

One can visit the SHCIL website and get information on transactions that require stamping and the addresses of collection centres.

Here’s a step by step guide:

• Go to the SHCIL website
• Click e-stamp services
• Select Tamil Nadu state from the dropdown
• Fill out the application form. Click on the ‘Download’ tab.
• Now, submit the form at the Authorised Collection Center along with payment for the stamp certificate.

The various modes of paying stamp duty in the e-stamping system, include NEFT, RTGS, pay order, demand draft, cheque, cash and account to account transfer. One should reach out to the nearest e-stamping centre before initiating an electronic fund transfer.

How to pay stamp duty offline in Tamil Nadu?

Property buyers can pay the TN stamp duty and registration charges by visiting the sub-registrar’s office in their location. The procedure involves filing an application form, submitting the document and paying the required charges for land or property registration. One the process, the applicants will get the stamp duty certificate. The payment can be made through cash, demand draft, cheque, NEFT, RTGS or debit/ credit card.

One can obtain the stamp paper from a treasury or through the franking method that is a process used for getting a property document stamped. The cost that must be paid is referred to as franking charges. The document becomes legally valid once it is stamped.

When to pay stamp duty and registration charges?

If you have purchased a property, you must complete the property registration process within four months of execution of the sale deed. If registration is delayed, penalties are levied based on the time taken to register:

• Up to 1 week, 25% of registration charge
• For 1 month, 75% of registration charge
• Up to 4 months, 100% of registration charge
• As per Section 34(1) Proviso, an additional term of four months could also be allowed with payment of a fine. However, the total permissible delay cannot exceed a period of eight months.

What is the penalty for not paying stamp duty in Tamil Nadu?

Failure to pay the stamp duty and registration charges on a legal document can result in penalties. The penalty amount may be up to ten times the deficit amount of stamp duty, according to Section 62 of the Indian Stamp Act, 1899. Further, a non-registered property document is not considered legally valid and not admissible as proof in a court of law.

• Repercussions of delaying property registration
• Delaying property registration can lead to legal repercussions and financial risks for the homebuyer.
• Legal invalidity: According to a recent Supreme Court ruling, sale deeds which have not been registered within the said four-month period from the date of their execution shall be invalid as per the Registration Act, 1908.

• Ownership disputes:

  Delays or failure to register a property can increase the risk of legal problems or ownership disputes.

• Issues during property sale:

  The property buyer cannot legally sell the property in future if they fail to register it in their name.

• Home loan:

  Delay in registering property can impact the home loan processing, including rejection of the loan by the bank. Without registration, the bank cannot secure its interest in the said property by registering a lien.

How to register land or property in Tamil Nadu?

Property due diligence:

Proper inspection of the property and due diligence are crucial before proceeding with a property sale agreement or finalising price negotiation. It is advisable to seek the help of a legal professional.

Sale deed preparation:

The sale deed must be prepared after the due diligence is completed. You can approach an advocate, a licensed document writer or a chartered accountant who has a document writing license.

Stamp paper purchase:

The agreement must be drafted on stamp paper. The value of the stamp paper will depend on the property registration charges. It can be prepared by an advocate or a licensed document writer.

Visit sub-registrar’s office: Visit the sub-registrar’s office of the jurisdiction where the property was purchased to complete the property registration process.

Biometric verification:

The verification process includes recording of the applicant’s thumb impression and photographs.

Payment of stamp duty:

If you are buying a property in Chennai, it must be registered within four months of the execution of the agreement of sale. After the property transaction, the buyer should pay the stamp duty and the applicable registration charges.

Issuance of registered documents:

After processing, the registered property documents will be sent to the buyer.

Documents required for property registration in Tamil Nadu

Property buyers need to provide the following documents during property registration in Tamil Nadu:

1. PAN card
2. Identity proofs of property owner and witnesses
3. Two passport-sized photographs
4. Stamp duty receipt
5. No objection certificate (NOC)
6. Sale deed
7. Power of attorney
8. Municipal tax bill

A comprehensive stamp duty schedule is published annually by the Tamil Nadu government, which can be downloaded from the official website. The schedule mentions the stamp duty rates for various property transactions.

What is the new land registration system in Tamil Nadu?

Under the Composite Value Registration system, launched in December 2023, the property’s sale deed can be registered based on the land and building’s composite value. Earlier, citizen had to register two separate documents – one for the undivided share of land (UDS) and another document for the construction agreement.

Tamil Nadu Stamp Paper: Things to know

Property buyers must be aware of the following points when registering a property in Tamil Nadu.

• The stamp duty is collected for validating the registration agreement of any property.
• One cannot claim property ownership without paying the stamp duty.
• The document serves as a legal document for property ownership and is considered valid in court for legal issues.
• One must obtain a non-judicial stamp paper from the court and treasury.
• There is no provision for purchasing e-stamp paper in Tamil Nadu.

Key consideration for property buyers

Verification of market value:

The market value of the property is assessed by the sub-registrar’s office to avoid discrepancies.

Proper documentation:

Buyers should keep vital documents such as the sale deed, encumbrance certificate and ID proofs for hassle-free registration processes.

Seek legal support:

Buyers can get the assistance of property lawyers to ensure compliance with Tamil Nadu property laws.

How to check the market value of properties in Tamil Nadu?

• Property buyers in Tamil Nadu can find out the market value of properties, also known as the guideline value, through the official Registration Department at portal https://tnreginet.gov.in/portal/.
• Visit the TNREGINET portal and click on the ‘Guideline Value’ tab. Click on the latest link for the revised guideline value.
  Provide the required details such as street or survey numbers.
• Click on the search option to check the streetwise details.

What is the procedure for property name transfer in Tamil Nadu?

The process for name change for land registration in Tamil Nadu. Visit the Taluk or Village Administrative office in your locality. Fill the patta transfer form and submit it along with the required, duly attested documents. The application may be rejected or accepted based on the department’s report. If approved, the name change will be updated and issued within 15 to 30 days.

Land registration in Tamil Nadu

Land or plot registration charges in Tamil Nadu

The stamp duty and registration fees for plot registration in Tamil Nadu is 1%, with a maximum limit of Rs. 4,000. A stamp duty of 7% of the market value of the property is applicable.

What are agricultural land registration charges in Tamil Nadu?

For buying agricultural land in Tamil Nadu, a stamp duty of 7% of the market value of the property and registration fee of 4% of the property value is applicable. The charges are applicable for the sale, resale and land registration in Tamil Nadu.

Land registration fees in Tamilnadu for a resale property

The Tamil Nadu registration charges for a resale property is 1% of market value or the agreement value of the property. The stamp duty that will be levied on the same is 7%.

GST impact on property purchase costs

Goods and Services Tax (GST) are applicable on the purchase of certain properties, and the rates vary based on the type of property.

•  For example, a GST of 1% applies to under-construction properties in affordable housing category while the rate is 5% on other under-construction residential properties.
•  It is important to note that GST is not applicable on ready-to-move units. Like stamp duty and registration charges, GST costs are significant and add to the overall property purchase costs for a buyer.

GST for land registration in Tamil Nadu

New GST rates were released based on the GST Council meeting on February 24, 2019. The GST rates in residential areas are:

• 5% GST without ITC (Input Tax Credit) on residential properties, not part of an affordable housing segment.
• 1% GST without ITC on residential properties included under affordable housing segment.
• 12% GST in Tamil Nadu is applicable, which does not apply to sale or resale of old properties.
• Total carpet area of the property should not exceed 60 square metre in metropolitan regions.
• Total carpet area should not exceed 90 square metre in non-metropolitan cities.
• Total value of the property should not exceed Rs 45 lakh. It is applicable in metropolitan and non-metropolitan regions.

Can you pay stamp duty in instalments?

No. Stamp duty cannot be paid in instalments. It is a one-time expense for a property buyer and must be paid during the property registration process at the sub-registrar office.

However, the stamp duty and registration fees may be covered in the loan amount. So, lending institutions may allow the buyer to repay the loan through monthly instalments, which is beneficial for the borrower.

According to the Tamil Nadu Stamp Act 2019 and the Indian Stamp Duty Act 1899, it is mandatory for a property buyer to pay the stamp duty and registration charges when engaging in a property transaction. Through the SHCIL portal, the payment of stamp duty in Tamil Nadu has been simplified as buyers need not visit the Sub-registrar’s office for this purpose. Prospective buyers should be aware of the latest stamp duty and registration charges, which will make the process hassle-free and help one plan their finances for the property purchase.

FAQs

Is it mandatory to register property in Tamil Nadu?

Yes, as per the Registration Act, 1908, it is mandatory to register your property.

Can I pay stamp duty by credit card in Tamil Nadu?

The Department of Registration in Tamil Nadu takes initiatives such as equipping registrar offices with facilities like PoS (Point of Sales) devices and enable citizens to pay their property registration charges using debit cards or credit cards.

Is registration required once the entire loan amount is repaid on the property?

One is not required to register the property again after repaying the home loan. Since registration of the mortgaged property is done individually, once the amount is paid, the mortgage documents will become null.

For how long is Tamil Nadu Stamp Paper considered valid?

Stamp paper in Tamil Nadu or other states do not have any expiry date. According to Section 54, if stamp paper is not used for six months, one can deposit it back and get the refund by paying some penalty.

Is registration mandatory for home loan?

Generally, banks and financial institutions do not provide loans for unregistered properties. In the case of under-construction property, the home loan can be obtained without the property registration documents. However, the property should be registered after possession and a completion certificate must be obtained.

What are plot registration charges in Tamil Nadu?

Stamp duty of 7% of property market value and registration charges are 4% of property value are applicable for plot registration in Tamil Nadu.

Is stamp duty payable on release deed?

In India, according to section 17 of the Registration Act 1908, a release deed is considered valid only when it is registered at the sub-registrar office. Stamp duty and registration charges are applicable on registering the release deed.

What is release deed in Tamil Nadu?

A release deed is a legal document executed for transferring a person’s share in a jointly owned property to a co-owner. In Tamil Nadu, stamp duty and registration charges are applicable for a release deed. A stamp of 1% on market value is applicable (not exceeding Rs 40,000) for release among family members and 7% in case of non-family members. The registration charges are 1% on the market value subject to a maximum of Rs 10,000 in case of coparceners.

Will Patta change automatically after registration?.

In a move that aims to address the delay in transferring pattas for sub-divisions, the state government launched a software for the Directorate of Survey and Settlement, which automatically divides and transfers ‘Pattas’ in the names of those who buy plots in approved layouts. Patta will be issued in the name of individual owners soon after lands are purchased through registration. They need not apply for Patta transfer separately or visit the Tahsildar office.

Is gift deed valid without registration?

According to section 123 of the Transfer of Property Act, any gift involving an immovable property should be registered. The stamp duty and registration charges is also payable.

Is stamp duty refundable?

Stamp duty is not refundable.

Can stamp duty be claimed as an income tax deduction?

Yes. Stamp duty payment can be claimed as income tax deduction up to Rs 1.5 lakh, under Section 80C of the Income Tax Act, 1961.

Are stamp duty and registration charges included in home loan?

Stamp duty and registration charges are not covered by home loan.

Should you register again after the mortgage on property you cleared?

Registration of the mortgaged property is done individually. The documents regarding the mortgage will become null and void once the payment is done. If the property is already registered, registration is not required.

Do you need to register the property you have taken on lease?

You must register the property you have taken on lease. Stamp duty and registration fee of 1% in addition to rent or premium should be paid. The upper limit of the Tamil Nadu house registration charges is Rs 20,000.

Conclusion :

Paying property tax online in both India and Tamil Nadu has become an efficient, hassle-free process for property owners. Whether it’s through the BBMP property tax portal in Bangalore, the GHMC property tax portal in Hyderabad, or the Greater Chennai Corporation in Tamil Nadu, Especially Pay property tax online in Chennai follow these steps to fulfill your tax obligations are straightforward and secure. By following the steps outlined above, you can ensure timely payment and avoid penalties.

Staying compliant with property tax regulations is essential for property management, and using online platforms can make this process smoother and more convenient. 

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