UP stamp duty: the rate, and the women's rebate that changed

What is the base rate?

On a sale or conveyance deed the UP stamp duty is about 7% of the value, and the registration fee is 1%. We say "about" deliberately: the IGRSUP portal applies these through its official calculator rather than printing the percentage as plain text, so the honest way to state the number is that 7% and 1% are the well-established UP figures, applied via the official calculator — confirm the exact result with a sample calculation on IGRSUP for your value. The value the duty applies to is the higher of your consideration or the circle-rate value set by the District Magistrate.

What is the women-buyer rebate now?

This is the figure that changed, and the one calculators most often get wrong. In July 2025 the UP Cabinet expanded the women's stamp-duty rebate: a woman buyer now gets a 1% rebate on property valued up to ₹1 crore — a maximum saving of ₹1 lakh — where previously the rebate applied only to property up to ₹10 lakh, capping the saving at ₹10,000. Within the ₹1 crore band this effectively takes a woman's duty from about 7% to about 6%. We cite this to the July 2025 Cabinet decision and flag that the formal gazette notification number should be confirmed on IGRSUP before it is relied on to the rupee.

Who qualifies for the rebate?

A woman buyer, with the property registered in her name — the rebate does not apply where the property is registered only in a man's or a company's name. The precise mechanics of a joint (man-and-woman) deed, and how the rebate behaves above the ₹1 crore band, are not something we assert beyond the Cabinet decision; those are worth confirming on IGRSUP for the specific deal. Structuring a purchase in a woman's name is a genuine, lawful saving in UP within that band, and the exact figure is worth computing before the deed is drawn.

What is the registration fee — and is it capped?

The registration fee is 1% of the value, and since a February 2020 amendment there is no ₹20,000 cap on it — before 2020 the fee was effectively capped at ₹20,000, and a guide that still quotes that cap is out of date. So the registration side is a clean 1%, separate from the duty-and-rebate computation. As with the base rate, confirm the current figure with a live IGRSUP calculation, which is the official source.

What value is the duty charged on?

On the higher of the price stated in your deed or the circle-rate value — and in UP the circle rate is set by the District Magistrate, district by district, and read from the IGRSUP valuation list for your sub-registrar office. If a deed is written below the circle-rate value, duty is still charged on the circle-rate value. Read your district's circle-rate row before you assume a duty figure; the circle-rates guide explains where to find it.