What is Stamp Duty?
Stamp duty is a state-levied tax paid when registering a property. In Tamil Nadu, it is charged on the guideline value or the actual sale price, whichever is higher.
Tamil Nadu Stamp Duty Rates 2026
| Transaction Type | Stamp Duty | Registration Fee |
|---|---|---|
| Sale deed (male buyer) | 7% | 4% |
| Sale deed (female buyer) | 5% | 4% |
| Gift deed (blood relative) | 1% | 1% |
| Gift deed (others) | 7% | 4% |
| Lease agreement (residential) | 1% | 1% |
How to Calculate Stamp Duty in Tamil Nadu
Formula: Stamp Duty = Guideline Value (or Sale Price, whichever is higher) × Rate
Example: Buying a flat worth ₹80 lakh in Chennai (male buyer):
Stamp Duty = ₹80L × 7% = ₹5.6 lakh
Registration = ₹80L × 4% = ₹3.2 lakh
Total = ₹8.8 lakh
Women Buyer Rebate
Tamil Nadu offers a 2% stamp duty rebate for women buyers on properties registered solely in their name, reducing the rate from 7% to 5%.
How to Pay Stamp Duty in Tamil Nadu
- Visit the TNREGINET portal (tnreginet.gov.in)
- Estimate guideline value for your property
- Pay via e-Challan (net banking / UPI)
- Book a sub-registrar office slot
- Complete registration with both parties present
Documents Required
- Sale agreement / draft sale deed
- Encumbrance certificate (EC)
- PAN cards of buyer and seller
- Aadhar cards
- Property tax receipt
- NOC from society (for apartments)
Propspedia Tip
Always verify the guideline value on TNREGINET before finalising your sale price — paying below guideline value means you still pay stamp duty on the higher guideline value.