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Stamp Duty and Registration Charges in Maharashtra (2026 Guide)
Work out the stamp duty, local-body surcharge and registration fee on a land purchase in Maharashtra, and pay them correctly before you go to the sub-registrar.
In Maharashtra, a sale deed for land attracts stamp duty under Article 25(b) of Schedule I to the Maharashtra Stamp Act, 1958: 5% of market value in municipal corporation and municipal council areas and 4% in gram panchayat areas, plus a 1% Zilla Parishad surcharge in rural areas or a 1% metro cess in notified cities. The registration fee is about 1% of market value, capped at Rs 30,000, and both are paid online through GRAS before you visit the sub-registrar. Getting the area category right matters because one percentage point can mean lakhs of rupees.
At a glance
Rates are percentages of the market value or the deed price, whichever is higher.
| Item | Detail | Source |
|---|---|---|
| Stamp duty, municipal corporation area | 5% (Article 25(b)(i)) | Maharashtra Stamp Act, Schedule I |
| Stamp duty, municipal council or nagar panchayat area, and listed MMRDA or Influence Areas | 5% (Article 25(b)(ii)), effective 7 September 2017 | Maharashtra Stamp Act, Schedule I (Mah. Act 59 of 2017) |
| Stamp duty, gram panchayat and other areas | 4% (Article 25(b)(iii)), effective 7 September 2017 | Maharashtra Stamp Act, Schedule I (Mah. Act 59 of 2017) |
| Zilla Parishad surcharge | 1% on sale and gift deeds of land in Zilla Parishad areas | Section 158, Maharashtra Zilla Parishads and Panchayat Samitis Act |
| Metro cess | 1% in notified cities, levied again from 1 April 2022 | Government notifications of 2015 and 2018; abeyance ended 31 March 2022 |
| Registration fee | Rs 100 up to Rs 10,000, then Rs 10 per Rs 1,000; maximum Rs 30,000 | Table of Registration Fees, Article 1, IGR Maharashtra |
| Concession for women | 1% less stamp duty, residential units only, from 1 April 2021 | Revenue and Forest Department order, 31 March 2021 |
Stamp duty rates by area
The duty depends on which local body the land sits in. Clause (b) of Article 25 was substituted in 2012, and Maharashtra Act 59 of 2017 raised the two lower rates by one percentage point each from 7 September 2017.
- Municipal corporation limits (and a cantonment annexed to one): 5% of market value.
- Municipal council, nagar panchayat or cantonment limits, and rural areas of the MMRDA region or Influence Areas that the clause lists: 5% of market value.
- Gram panchayat limits or any other area not covered above: 4% of market value.
Most farmland falls in the third category, but land near growth centres can sit inside an Influence Area or municipal council, which pushes the rate to 5%.
We read these rates in the consolidated Act as modified up to 1 June 2022; the 2025 amendment, from what we could read, did not change Article 25(b). Confirm the current schedule on the IGR Maharashtra site before you pay.
Zilla Parishad surcharge and metro cess
Zilla Parishad surcharge. Section 158(1) of the Maharashtra Zilla Parishads and Panchayat Samitis Act increases the stamp duty on instruments of sale, gift and usufructuary mortgage of land situated in a Zilla Parishad (जिल्हा परिषद) area by 1%. A typical rural farmland deed therefore pays 4% plus 1%.
Metro cess. The Maharashtra Municipal Corporations Act allows a 1% surcharge by way of stamp duty on sale and gift deeds in cities with a notified transport project such as a metro. After a two-year abeyance, it has applied again since 1 April 2022 in notified areas, which have included the Mumbai Metropolitan Region, Pune, Pimpri Chinchwad and Nagpur.
We could not confirm on an official page whether a further 1% municipal corporation surcharge applies in corporations outside Mumbai on top of the metro cess, or the exact list of notified metro cess areas in 2026. Ask the sub-registrar for the total rate before paying.
Registration fee and the Rs 30,000 cap
Under Article 1 of the Table of Registration Fees, the fee on a conveyance is charged on the value on which stamp duty is levied. It is Rs 100 where that value is up to Rs 10,000, and Rs 100 plus Rs 10 for every Rs 1,000 or part above Rs 10,000, subject to a maximum of Rs 30,000. The cap is reached at a value of about Rs 30 lakh.
The fee table published by IGR Maharashtra shows its last amendment as 11 September 2014. A per-page document handling charge is extra; we could not confirm the current amount.
Duty on the higher of price or ready reckoner value
Section 2(na) of the Act defines market value as the open-market price on the date the deed is signed, or the deed consideration if higher. The department publishes the Annual Statement of Rates (ASR), widely called the ready reckoner rate (रेडी रेकनर दर), through its e-ASR application.
Duty and fee are paid on whichever is higher, the deed price or the ASR value for that survey number and zone, using the ASR applicable on the date of execution.
Undervaluation is costly. Under section 39, an under-stamped deed attracts a penalty of 2% of the deficit duty for every month or part of a month, up to four times the deficit.
The 1% concession for women
By an order of the Revenue and Forest Department dated 31 March 2021 (No. Mudrank-2021/UOR.12/CR.1071M-1), issued under section 9(a) of the Act and effective 1 April 2021, stamp duty under Article 25(b) is reduced by one percentage point where a woman or women are the only purchasers of a residential unit. It defines that as a flat, bungalow, row house, independent house or tenement.
So the concession does not cover agricultural land or open plots. The original order barred resale to a male buyer within 15 years; news reports in 2023 said the state removed that condition, but we could not confirm the amending order on an official page. See our state-by-state guide to stamp duty rebates for women.
Worked example: rural farmland
Say you buy 2 acres in a gram panchayat village inside a Zilla Parishad area. The deed price is Rs 35 lakh and the ASR value is Rs 40 lakh. The higher figure, Rs 40 lakh, is the base.
| Charge | Rate | Amount |
|---|---|---|
| Stamp duty, Article 25(b)(iii) | 4% | Rs 1,60,000 |
| Zilla Parishad surcharge | 1% | Rs 40,000 |
| Registration fee | Rs 100 + Rs 10 per Rs 1,000 above Rs 10,000 = Rs 40,000, capped | Rs 30,000 |
| Total | Rs 2,30,000 |
Document handling charges are extra.
Step by step: pay and register
- Check title first. Pull the Satbara Utara (सातबारा उतारा) and mutation entries (फेरफार, Ferfar) using our 7/12 guide, and read the Maharashtra agricultural land rules on who may buy farmland.
- Find the ASR value for the survey number through e-ASR on the IGR Maharashtra site, and confirm the area category (corporation, council or gram panchayat).
- Draft the sale deed, Kharedi Khat (खरेदीखत), with price, survey numbers, area and boundaries.
- Pay on GRAS (gras.mahakosh.gov.in): choose e-payment, the Inspector General of Registration as department, stamp duty and registration fee, then district and sub-registrar office, and pay through your bank. Note the GRN and print the final e-challan.
- Present the deed at the sub-registrar office within four months of execution, as section 23 of the Registration Act requires. Buyer, seller and two witnesses attend with original identity proof.
- Collect the registered deed and apply for mutation on the 7/12.
Carry the deed, e-challan, 7/12 and mutation extracts, PAN or Form 60, identity proof, photographs and any permission the land needs. See our land registration process guide.
Pick the right article code
GRAS asks for an article code after payment. A wrong code or office can delay registration, so confirm it with the sub-registrar before paying.
What to check before you rely on it
- The village's local-body status. A gram panchayat merged into a council or corporation moves to a higher rate and different levies.
- TDS. Section 194-IA asks the buyer to deduct 1% TDS when consideration is Rs 50 lakh or more, but rural agricultural land is excluded. See our TDS under section 194-IA guide.
- Other states compare differently; see our stamp duty and registration charges by state.
- For family transfers or unusual deeds, confirm the article and rate with a local advocate.
Frequently Asked Questions
What is the stamp duty on agricultural land in a Maharashtra village?
Is the registration fee capped in Maharashtra?
What is the ready reckoner rate?
Does the women's 1% concession apply to farmland?
Where does the 1% metro cess apply?
How do I pay stamp duty online in Maharashtra?
What if I paid less stamp duty than required?
How long do I have to register the sale deed?
Can I challenge the ASR value?
Do I need to deduct TDS when buying farmland?
Sources
- IGR Maharashtra: Maharashtra Stamp Act, Schedule I
- India Code: The Maharashtra Stamp Act, 1958 (text as on 8 April 2025)
- Law and Judiciary Department, Maharashtra: Stamp Act (sections 2(na), 31, 39)
- IGR Maharashtra: Table of Registration Fees (amended up to 11 September 2014)
- IGR Maharashtra: Annual Statement of Rates (ASR)
- IGR Maharashtra: Payment of stamp duty and registration fees through GRAS
- Finance Department, Maharashtra: GRAS
