Stamp Duty and Registry in Uttar Pradesh: What You Pay on a Plot or Farmland, and How the Process Works

Stamp duty in Uttar Pradesh is often quoted as a flat 7%. For many villages on the Yamuna Expressway belt, the state’s own calculator shows a different rate. This guide explains what actually decides the amount you pay on a plot or farmland, the concessions that apply, the tax rules that changed in April 2026, and how the registry itself works.

How stamp duty is worked out

Under the Indian Stamp Act as it applies in Uttar Pradesh, a sale deed is charged on the consideration or the market value of the property, whichever is greater. The market value comes from the district’s rate list (the circle rate) which the Collector fixes under the UP Stamp (Valuation of Property) Rules, 1997. On igrsup.gov.in, the rate lists are published under “मूल्यांकन सूची”.

So a sale deed that records a price below the circle-rate value will still attract duty on the circle-rate value. Recording a lower price does not reduce the duty. It only creates problems later.

Why the rate is 5% in one village and 7% in the next

The department’s FAQ explains that an additional 2% stamp duty applies in certain areas under the UP Urban Planning and Development Act, 1973 and the UP Avas Evam Vikas Parishad Act. Whether it applies depends on where the property is.

We ran the official stamp duty calculator on 30 September 2026 for a sample of villages across the districts this site covers. Most sampled villages in the Gautam Buddh Nagar, Dadri and Jewar tehsils returned 5%, but several returned 7%; all the sampled villages in Khurja tehsil (Bulandshahr) returned 7%; and villages in Agra, Mathura and Aligarh were mixed.

Check your own village. Do not budget on a rate quoted by a seller or an article, including this one. Enter the district, tehsil, village and deed type in the official calculator. It returns the stamp duty and registration fee for that specific location.

Concessions and special rates

The family-gift cap covers gifts from a person to their son, daughter, father, mother, spouse, daughter-in-law, real brother (or his widow), real sister, son-in-law and grandchildren. It applies only to gifts between individuals, and not if the gifted property is gifted on again within five years.

In the official calculator, the women’s concession applied at exactly ₹1 crore and not at all just above it. If the value is close to the limit, check the figure for your deed before registration.

Registration fee

On top of stamp duty, a registration fee is payable. The department’s calculator currently applies 1% of the value with no upper limit: on a ₹2 crore property it returned a fee of ₹2,00,000. An older fee table still hosted on the portal shows a lower, capped fee; the calculator reflects what is actually charged.

Tax rules that changed in April 2026

The new Income-tax Act, 2025 and Income-tax Rules, 2026 took effect on 1 April 2026 and changed two things buyers deal with at registry:

• PAN. The threshold for quoting PAN on a property transaction rose from ₹10 lakh to ₹20 lakh, and gift deeds are now included. Form 97 replaces Form 60 for those without a PAN, and above ₹45 lakh an individual must obtain a PAN. The registration portal’s guidance still refers to the older ₹10 lakh threshold, so carry your PAN regardless.
• TDS. The buyer must still deduct TDS of 1% where the higher of the price and the stamp-duty value is ₹50 lakh or more, but the provision is now Section 393(1) of the new Act (formerly Section 194-IA), filed on Form 141 instead of Form 26QB. Agricultural land is excluded.

The registry process, step by step

1. Get the valuation right. Check the circle rate for the property and calculate the duty and fee on the official calculator.
2. Buy the e-stamp. E-stamps are issued through SHCIL and authorised collection centres; the portal lists centres district by district and lets you verify an e-stamp certificate.
3. Apply online. On igrsup.gov.in, go to “सम्पत्ति पंजीकरण” → “आवेदन करें”, choose “नवीन आवेदन” to create an application, then log in to enter the deed details and pay the registration fee through the application. Book an appointment at the sub-registrar’s office.
4. Prepare documents. The portal lists photo identity, photographs, a GPS photograph of the property and a route chart. For agricultural land, add the khasra and khatauni and a map with a declaration about activities within 200 metres.
5. Attend the sub-registrar’s office. The parties and witnesses appear on the appointment date. Aadhaar is verified by OTP at the application stage and by fingerprint at the office; news reports state that biometric verification of buyers, sellers and witnesses became compulsory from 1 February 2026.
6. Present the deed in time. Under the Registration Act, 1908, a deed must be presented for registration within four months of its execution.
7. Apply for mutation. Registration does not by itself update the revenue records. Proposals to link registry and mutation automatically have been reported, but had not been rolled out at the time of writing. See our guide to khatauni and mutation.

For a YEIDA leasehold plot, the lease deed or transfer deed is executed only after the Authority’s formalities are complete. See buying a plot near Jewar airport and resale versus new allotment.

Common questions

Please verify before you commit. Rates, concessions and tax rules change by notification, and the calculator on igrsup.gov.in and your sub-registrar’s office are the authority on what you will actually pay. This article is general information, not tax or legal advice.

Buying a plot or farmland on the Yamuna Expressway? Talk to our team. We help you get the paperwork right before registry.