Stamp Duty and Registration Charges in Gujarat, With Five Worked Examples

In Gujarat you pay 4.9% stamp duty on a property purchase and a 1% registration fee, so 5.9% of the price goes to the government. Stamp duty is charged on the agreed price or the jantri value, whichever is higher. The registration fee is waived when a woman is the sole buyer, so her total is the 4.9% duty alone.

Five deals, worked out to the rupee, follow the detail.

What are stamp duty and registration charges in Gujarat in 2026?

The rate comes from Article 20(a) of the Gujarat Stamp Act, 1958: 3.5% on a conveyance of immovable property. Section 3A adds a further duty of 40% of that amount for property in the state. That takes the total to 4.9%.

Many websites call the extra 1.4% a surcharge; the Act calls it additional duty. Either way you pay one figure.

Many websites say the registration fee is also charged on the higher of price and jantri. GARVI’s own registration fee help file says “1% of consideration amount” for a sale deed, and uses market value only for documents such as gifts and exchanges. It shows no upper limit for a sale deed. On a deal where jantri is above the price, ask the sub registrar office which base it will apply before you pay.

Is stamp duty charged on the jantri value or the agreed price?

On whichever is greater. Article 20(a) charges duty on “the amount of the consideration” or “the market value of the property”, whichever is greater, and the market value is computed from jantri. GARVI’s stamp duty help file puts it plainly: 4.9% of consideration value or market value, whichever is higher.

For a new flat in west Ahmedabad it rarely matters: the zones in our jantri guide sit well below developer prices. It matters more for old flats, bungalows and land. Our guide to the jantri rate in Ahmedabad shows how to look up your value zone and work out the figure yourself.

Do women get a stamp duty concession in Gujarat?

No, not on stamp duty. Plenty of pages, including a developer’s blog and a news report, say women pay 3.9%. The Act says otherwise.

Article 20(a) sets one rate for every conveyance with no distinction by the buyer’s gender. The state’s list of stamp duty remissions currently in force under section 9 contains nothing for women buyers. GARVI’s stamp duty calculator does not even ask for the buyer’s gender.

What women do get is a waiver of the 1% fee. The registration fee is waived when a woman is the sole buyer, and news reports in April 2026 put the fees waived in Vadodara alone at ₹106.70 crore in 2025.

Two limits. If a man is a co buyer, the 1% fee applies in full. If two or more women buy together, ask the sub registrar how the waiver applies.

Worked examples: what will you actually pay?

Every figure below is calculated from the rates above. TDS is shown under each table because it is not an extra cost: the buyer withholds it from the seller’s payment.

A ₹75 L flat bought by a man (or a couple)

That is 5.90% of the price. TDS withheld from the seller’s payment: 1% of ₹75,00,000, or ₹75,000.

The same ₹75 L flat in a woman’s sole name

That is 4.90% of the price, a saving of ₹75,000. TDS is unchanged at ₹75,000.

A ₹2.5 Cr flat in joint names, husband and wife

That is 5.90%. With the husband on the deed, the fee waiver does not apply. TDS withheld: ₹2,50,000. In our project data, the 4 BHK apartments at Ambrosia in Shantigram start at ₹2.45 Cr, so expect a bill close to this.

A ₹1.5 Cr office

That is 5.90%, exactly as for a flat. Some websites quote 5% for commercial property, but Article 20(a) covers every conveyance of immovable property and the Act has no such rate. Offices and shops have higher jantri columns, so the floor in rupees is higher, not the percentage.

If you are comparing offices for sale in Ahmedabad, budget the same 5.9%. TDS withheld: ₹1,50,000.

A flat agreed at ₹80 L with a jantri value of ₹95 L

That is 6.82% of the price you agreed. If the sub registrar charged the fee on the jantri value instead, it would be ₹95,000, or ₹15,000 more.

The bigger cost is income tax. Under the Income Tax Act, 2025 the gap of ₹15,00,000 is taxable in the buyer’s hands as income from other sources, under section 92(2)(m)(ii), because it exceeds the tolerance of ₹8,00,000 (the higher of ₹50,000 or 10% of the price). Once that tolerance is crossed, the whole ₹15,00,000 is taxed, not just the part above ₹8,00,000.

The seller, under section 78, is treated as having sold for ₹95,00,000, since jantri is more than 110% of the price. TDS is 1% of the higher figure, ₹95,000.

There are reliefs: the agreement date value can be used in some cases, and the seller can ask for a reference to a Valuation Officer. Whether they help depends on your dates and payments, so run a deal like this past a chartered accountant before you sign.

How do you pay stamp duty and book registration on GARVI?

Stamp paper and franking are gone. The IGR says franking sales stopped on 1 April 2025, and physical non judicial stamp paper went in December 2019. You now have two routes: an e stamp certificate through SHCIL at a sub registrar office or one of about 4,591 authorised collection centres, or online payment inside the GARVI registration flow.

The GARVI 2.0 manual sets out the online steps:

1. Create a citizen login on GARVI and start a new pre registration application.
2. Enter the document type, execution date, sellers, buyers and the identifiers.
3. Enter the property details (district, taluka, village, survey or plot number, construction) and pick the sub registrar office with jurisdiction.
4. Enter the consideration and page count, then pay the registration fee and stamp duty on the Cyber Treasury portal by net banking, card, UPI or NEFT.
5. Book an appointment slot, save the token and print the schedule and payment receipt.

At the office, buyers and sellers give photographs and thumb impressions, two witnesses sign, and two photographs of the property go on the file. The GARVI FAQ also requires the deed to be presented within four months of signing.

What else do you pay on top of stamp duty?

Three more items belong in your budget.

• GST on an under construction flat bought from the developer: 5% without input credit, or 1% for an affordable home (up to ₹45 lakh with a carpet area limit), per the GST Council’s real estate FAQ. Ask the developer whether GST is included in the price quoted to you.
• Maintenance deposit, society or club charges and legal fees. Ask for them in writing before you book, whether through our buy page or anywhere else.
• Your own funds for the duty: RBI’s housing finance master circular tells banks to keep stamp duty and registration out of the property cost they lend against.

TDS, by contrast, is not an extra. Under section 393(1) of the 2025 Act, a buyer deducts 1% of the price or stamp duty value, whichever is higher, on deals of ₹50 lakh or more, and pays the seller the rest. The rules change when the seller is an NRI; our guide to NRI property purchases in Ahmedabad covers that case.

Before you sign, put your own price, the jantri value and the names on the deed into one table like the ones above. If you want us to check it against the property’s value zone and the sub registrar’s practice, book a consultation and bring the draft agreement.