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Buying a property is one of the biggest financial decisions anyone makes in their lifetime. Apart from the cost of the property, buyers must also pay other charges like stamp duty and registration fees. These charges are mandatory and must be paid to the state government to legally register the property. Tamil Nadu is one of the Indian states where these charges are relatively high. Let’s understand everything about stamp duty and registration charges in Tamil Nadu in 2025.

What is Stamp Duty and Why Is It Important?

Stamp duty is a tax imposed by the state government during property transactions like sale, lease, mortgage, or partition. It acts as legal evidence of ownership. If stamp duty is not paid, the transaction is not legally recognized, and ownership cannot be claimed in court.

In Tamil Nadu, stamp duty must be paid within four months of executing the property transaction. Without this, the registration will not be valid under the Tamil Nadu Stamp Act 2019 and the Indian Stamp Act 1899.

Tamil Nadu Stamp Duty and Registration Charges 2025

Tamil Nadu levies a stamp duty of 7% and a registration charge of 4% of the property's market or guidance value. This applies to most property types and ownership categories.

The Tamil Nadu government has recently announced a 1% reduction in registration charges for women purchasing properties up to Rs 10 lakh. This change came into effect on April 1, 2025, under the State Budget plan to support women property buyers.

Document-wise Stamp Duty and Registration Charges

Examples of How Stamp Duty and Registration Charges Are Calculated

Example 1: If tanya buy a property worth Rs 30 lakh:

• Stamp Duty (7% of Rs 30,00,000) = Rs 2,10,000

• Registration Charges (4% of Rs 30,00,000) = Rs 1,20,000

• Total = Rs 3,30,000

Example 2: If tarun buys a property worth Rs 50 lakh (guidance value):

• Stamp Duty = Rs 3,50,000 (7%)

• Registration Charges = Rs 2,00,000 (4%)

• Final Cost = Rs 55,50,000

Stamp Duty for Settlement Deed and Release Deed

• Settlement Deed: 1% of the property’s value (Max Rs 25,000) + 1% registration (Max Rs 4,000)

• Release among family: Same as above

• Release among non-family: 7% stamp duty + 1% registration charge

Stamp Duty on Lease Agreements

• Up to 99 years: 4% stamp duty + 1% registration (based on rent/fine)

• More than 99 years: 7% stamp duty + 1% registration

• Max charge capped at Rs 20,000 for most lease types

Online Payment of Stamp Duty in Tamil Nadu

You can pay stamp duty online in Tamil Nadu using the SHCIL (Stock Holding Corporation of India Limited) e-stamping service.

Steps:

1. Visit: www.shcilestamp.com

2. Select Tamil Nadu from the state list

3. Login using credentials

4. Fill out and download the application form

5. Submit it at your nearest SHCIL branch

6. Pay via NEFT, RTGS, Cheque, DD, or cash

Offline Payment of Stamp Duty

You can also pay stamp duty at the local sub-registrar’s office using these modes:

• Cash

• NEFT / RTGS

• Demand Draft

• Credit or Debit Card

• Cheque

Stamp paper can be purchased from the treasury or obtained via franking (a stamping method used for legal documents).

Property Registration Documents Required

To register property in Tamil Nadu, you need:

• Identity Proof (Aadhaar, Voter ID, etc.) of buyer & seller

• PAN Card

• Passport size photographs

• Sale deed

• Power of Attorney (if applicable)

• No Objection Certificate (NOC)

• Stamp Duty Receipt

• Encumbrance Certificate

• Patta and original title document

• Municipal tax receipts

Time Limits for Registration Charges

As per the Tamil Nadu Stamp Duty Act:

• Within 1 week: 25% of charges

• 1 week – 1 month: 75% of charges

• 1 month – 4 months: 100% of charges

GST on Property in Tamil Nadu

• 5% GST (without ITC) for non-affordable housing

• 1% GST (without ITC) for affordable housing

Criteria for Affordable Housing:

• Max carpet area: 60 sq.m. (metro), 90 sq.m. (non-metro)

• Max value: Rs 45 lakh

Stamp Duty Concessions in Tamil Nadu

1. Women buyers: 3% registration charges for properties up to Rs 10 lakh

2. Family Transfers: Gift, release, partition, and settlement deeds among family attract only 1% stamp duty and registration (max Rs 25,000 and Rs 4,000)

3. Exemptions for:

   • First-time homebuyers (selected cases)

   • Senior citizens

   • Differently-abled individuals

   • Charitable and non-profit trusts

   • Agricultural land (case-specific)

Income Tax Benefits

Under Section 80C of the Income Tax Act, individuals and Hindu Undivided Families (HUFs) can claim a deduction of up to Rs 1,50,000 for stamp duty and registration charges paid during property purchase.

Final Words - Stamp Duty and Registration Charges in Tamil Nadu

Stamp duty and registration charges are unavoidable expenses when purchasing property in Tamil Nadu. With Tamil Nadu having some of the highest rates in India, it's crucial for buyers to budget accordingly. Always check the latest updates on the TNREGINET portal or consult your local sub-registrar for accurate calculations. Taking advantage of available exemptions and making payments through official channels ensures a smooth property registration experience.