Maharashtra Stamp Duty + Registration — The 2026 Picture
Buying property in Maharashtra means paying 4 separate charges at registration: stamp duty, Local Body Tax (LBT), metro cess (in metro cities), and registration fee. For most Mumbai/Pune apartments, the all-in rate works out to 7-8% of the property value — and the gap between male and female buyers is a real 1%.
The 4-Component Stamp Duty in Maharashtra
| Component | Rate | Where it applies |
|---|---|---|
| Stamp duty | 5% (4% for women) | All sale deeds statewide |
| Local Body Tax (LBT) | 1% | Municipal corporation areas (Mumbai, Pune, Thane, etc.) |
| Metro cess | 1% | Mumbai, Pune, Nagpur, Navi Mumbai (within metro project areas) |
| Registration fee | 1% (capped ₹30,000) | Statewide |
Worked example: ₹1 crore Mumbai apartment, female buyer
- Stamp duty: ₹1,00,00,000 × 4% (with women concession) = ₹4,00,000
- LBT: ₹1,00,00,000 × 1% = ₹1,00,000
- Metro cess: ₹1,00,00,000 × 1% = ₹1,00,000
- Registration fee: ₹30,000 (capped)
- Total: ₹6,30,000 (6.3% all-in)
Same apartment, male buyer
Replace 4% stamp duty with 5%, and total becomes ₹7,30,000 (7.3% all-in) — a ₹1,00,000 difference for putting the property in a woman's name.
Ready Reckoner Rate vs Agreement Value
Stamp duty is calculated on the higher of:
- Agreement value — what you actually paid as per the sale deed
- Ready Reckoner Rate (RR rate) — government's notional minimum value for that locality, published every January
If you wrote ₹85 lakh in the agreement but the RR rate for that building is ₹95 lakh, stamp duty is calculated on ₹95 lakh. Look up your RR rate at igrmaharashtra.gov.in before signing.
City-Specific Notes
Mumbai (BMC area)
Stamp duty 5% + LBT 1% + Metro cess 1% + Reg 1% = 8% (7% for women). RR rates vary wildly by zone — Bandra-Khar zones often have RR rates 2-3x lower than agreement values, so stamp duty is on agreement.
Pune (PMC area)
Same as Mumbai effectively: 5% + 1% LBT + 1% metro cess (Pune Metro Phase 1 corridors) + 1% reg = 8% (7% for women).
Thane (TMC, no metro cess)
5% + 1% LBT + 1% reg = 7% (6% for women). No metro cess (Thane outside MMRDA metro project zones for now).
Nashik / Nagpur / Aurangabad
5% + 1% LBT (NMC areas) + 1% reg = 7% (6% for women). Local Body Tax may vary — confirm with the SRO.
Rural / Gram panchayat areas
5% + 1% reg only — no LBT, no metro cess. Total 6% (5% for women).
Document Type Differences
| Document | Stamp duty |
|---|---|
| Sale deed | 5% slab on consideration / RR (whichever higher) |
| Gift deed within blood family | Flat ₹200 + LBT + Reg |
| Gift deed outside family | Same as sale deed (5%) |
| Lease > 30 years | Treated as sale (full slab) |
| Exchange deed | Slab on the higher-valued property |
How to Pay Maharashtra Stamp Duty
- Visit GRAS Maharashtra (Government Receipt Accounting System).
- Select "Pay Without Registration" → "Inspector General of Registration".
- Generate the e-challan for the calculated stamp duty.
- Pay via net banking, UPI, or NEFT.
- Print the e-challan + e-stamp receipt.
- Book a sub-registrar appointment via eFiling IGR.
- Visit the SRO with both buyer and seller, two witnesses, ID proofs, the e-challan, and the deed for registration.
Common Mistakes
- Forgetting the women concession. 1% off ₹1 crore = ₹1 lakh. Verify the property registration shows ONLY the woman's name (not joint).
- Underestimating LBT in municipal areas. 1% LBT in Mumbai/Pune/Thane is mandatory but often missed in informal estimates.
- Calculating on agreement value when RR rate is higher. SRO will recalculate and demand the difference at the desk — can stall registration by weeks.
- Treating gift deed as cheap when it isn't blood-family. Only blood-relative gifts get the flat ₹200 — non-family gifts attract full slab.
Frequently Asked Questions
What is stamp duty in Maharashtra in 2026?
5% statewide (4% for sole female buyers), plus 1% LBT in municipal areas, plus 1% metro cess in metro cities, plus 1% registration fee (capped at ₹30,000).
Do women get a stamp duty discount in Maharashtra?
Yes — 1% concession on stamp duty for sole female ownership. The property cannot be jointly registered.
Is stamp duty calculated on agreement value or RR rate?
On whichever is higher. Look up the RR rate at igrmaharashtra.gov.in before signing the agreement.
Is registration fee capped?
Yes. Registration fee is 1% of property value, capped at ₹30,000 — meaning anything ₹30 lakh and above pays a flat ₹30,000.
How do I pay Maharashtra stamp duty?
Through GRAS Maharashtra (gras.mahakosh.gov.in) — generate e-challan, pay via net banking/UPI/NEFT, then book SRO appointment via eFiling IGR.