Maharashtra Stamp Duty & Registration Calculator
Calculate statutory stamp duty, 1% Metro Cess, Local Body Tax (LBT), female concessions, and the government registration fee cap of ₹30,000 for property acquisitions across Mumbai, Pune, Thane, and Navi Mumbai.
Property Transaction Parameters
Total Stamp Duty & Registration Fee
Government Acquisition Cost Breakdown
Statutory Rate Composition for Current Selection
| Tax Component | Statutory Rate (%) | Computed Amount | Legal Authority |
|---|---|---|---|
| Base Stamp Duty | 5% | ₹3,75,000 | Article 25, Maharashtra Stamp Act |
| Metro Rail Infrastructure Cess | 1% | ₹75,000 | Maharashtra Land Revenue Code Section 205 |
| Net Stamp Duty Payable | 6% | ₹4,50,000 | IGR Maharashtra GRAS Portal |
| Registration Fee | Capped at ₹30k | ₹30,000 | Registration Act 1908 (Table of Fees) |
| Document Handling Charges | Flat Fee | ₹1,000 | e-Filing & Scanning Service Fee |
Direct Definition (Position Zero AEO Summary)
Maharashtra stamp duty is a statutory tax levied on real estate conveyance under Article 25 of the Maharashtra Stamp Act. In Mumbai BMC limits, the rate is 6% for males (5% base + 1% Metro Cess) and 5% for females (1% rebate). In Pune and Thane, the rate is 7% for males and 6% for females. Registration is capped at flat ₹30,000 for properties exceeding ₹30 Lakhs.
Statutory Calculation Formula & Surcharge Composition
Stamp duty is calculated on the Taxable Property Consideration, which is the greater of the Agreement Value or Ready Reckoner Rate.
// 1. Total Stamp Duty Rate Formula:
Total Rate (%) = Base Stamp Duty + Metro Cess (1%) + Local Body Tax (1%) − Female Concession (1%)
// 2. Total Stamp Duty Amount:
Stamp Duty (₹) = MAX(Agreement Value, Ready Reckoner Value) × Total Rate (%)
// 3. Registration Fee Statutory Cap (Article 1 Table of Fees):
IF Property Value > ₹30,00,000: Registration Fee = FLAT ₹30,000
IF Property Value ≤ ₹30,00,000: Registration Fee = 1% × Property Value
// 4. Total Government Outflow:
Total Government Charges = Stamp Duty + Registration Fee + ₹1,000 (Govt e-Filing Fee)
Realistic Worked Examples: Mumbai vs Pune Apartment Purchase
Case A: ₹1.5 Crore Flat in Andheri, MumbaiBMC Limits
Priya buys a 2BHK flat in Mumbai in her own name for ₹1,50,00,000.
- • Base Rate: 5.0% − 1.0% (Female Rebate) = 4.0%
- • Metro Cess: 1.0% (MMRDA Metro Corridor)
- • Net Stamp Duty: 5.0% of ₹1.5 Cr = ₹7,50,000
- • Female Savings: ₹1,50,000 saved
- • Registration Fee: Flat ₹30,000 (Capped)
- • Document Filing: ₹1,000
- • Total Government Cost: ₹7,81,000 (5.21% effective)
Case B: ₹80 Lakhs Flat in Wakad, PunePMC Limits
Amit buys a 2BHK flat in Pune as a sole male purchaser for ₹80,00,000.
- • Base Rate: 5.0%
- • Metro Cess: 1.0% (Pune Metro corridor)
- • Local Body Surcharge: 1.0% (PMC transport levy)
- • Net Stamp Duty: 7.0% of ₹80 Lakhs = ₹5,60,000
- • Registration Fee: Flat ₹30,000 (Capped)
- • Document Filing: ₹1,000
- • Total Government Cost: ₹5,91,000 (7.39% effective)
Maharashtra Stamp Duty & Registration Rates Across Jurisdictions
| Jurisdiction | Male Buyer | Female Buyer (1% Rebate) | Joint (Male + Female) | Registration Cap |
|---|---|---|---|---|
| Mumbai (BMC Limits) | 6.0% (5% Base + 1% Metro) | 5.0% (4% Base + 1% Metro) | 5.5% | ₹30,000 max (> ₹30L) |
| Pune / Thane / Navi Mumbai | 7.0% (5% + 1% + 1% LBT) | 6.0% (4% + 1% + 1% LBT) | 6.5% | ₹30,000 max (> ₹30L) |
| Municipal Councils / Cantonment | 5.0% (4% Base + 1% Surcharge) | 4.0% (3% Base + 1% Surcharge) | 4.5% | ₹30,000 max (> ₹30L) |
| Gram Panchayat (Rural Areas) | 4.0% (3% Base + 1% ZP Cess) | 3.0% (2% Base + 1% ZP Cess) | 3.5% | ₹30,000 max (> ₹30L) |
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Frequently Asked Questions (Maharashtra Stamp Duty & Registration)
What is the current stamp duty rate in Mumbai (BMC limits) for 2025-26?
In Mumbai (under BMC limits), the total stamp duty is 6% for male buyers (5% base stamp duty + 1% Metro Cess) and 5% for female buyers (4% base stamp duty + 1% Metro Cess). For joint ownership between a male and female buyer, the effective rate is 5.5%.
Why is the registration fee capped at ₹30,000 in Maharashtra?
Under Article 1 of the Table of Fees of the Registration Act, 1908 as notified by the Government of Maharashtra, the registration fee is 1% of the property value for properties up to ₹30,00,000, and is strictly capped at a maximum of ₹30,000 for any property valued above ₹30 Lakhs. A flat worth ₹2 Crore pays the same ₹30,000 registration fee as a flat worth ₹35 Lakhs.
What is the 1% Metro Cess in Maharashtra and where does it apply?
The 1% Metro Cess is an infrastructure transport surcharge introduced under the Maharashtra Land Revenue Code to fund mass rapid transit projects (Metro rail networks). It applies in the municipal corporations of Mumbai, Pune, Thane, and Navi Mumbai.
What are the conditions for claiming the 1% female stamp duty concession?
Under the Government Resolution (GR) issued by the Revenue Department of Maharashtra, a 1% rebate is granted on stamp duty if the residential property is registered exclusively in the name of a female purchaser. However, the buyer cannot sell this property to any male purchaser for a minimum lock-in period of 15 years.
Is stamp duty calculated on the agreement value or the Ready Reckoner rate?
Under Section 31 of the Maharashtra Stamp Act, stamp duty is payable on the higher of the Actual Agreement Value or the Government Ready Reckoner (RR) / Annual Statement of Rates (ASR) value. If the agreement value is lower than the ready reckoner rate, stamp duty must be paid on the ready reckoner value.
How do I pay stamp duty and registration fees in Maharashtra?
Payments can be made online via Government Receipt Accounting System (GRAS / Mahakosh) generating an e-Challan, through Electronic Secure Bank Treasury Receipt (e-SBTR) at authorized nationalized banks, or through franking at authorized centers prior to registering the sale deed at the Sub-Registrar Office (SRO).