Buyer guide · Last checked against official sources: 19 Oct 2026 · Not legal or tax advice
Stamp duty and registration charges in Himachal Pradesh (2026): what you will actually pay
Short answer (seedhi baat)
- In force now, as far as we can find: women pay 4% up to ₹80 lakh, men and others pay 6% up to ₹50 lakh, and everyone pays 8% above those values. The rate is charged on the market value or the price, whichever is higher.[1][2]
- Non-Himachali buying with Section 118(2)(h) permission: 12%, man or woman. This has applied since 18 Feb 2025.[3][4]
- Registration fee: 2% of the same value, minimum ₹100. The official notification has no ₹25,000 cap, although many portals still quote one.[5][7]
- 2026 change, not yet in force: a Bill passed on 3 Sep 2026 would give women 4% up to ₹1 crore and charge others 6% only up to ₹40 lakh. We could not find the Governor's assent or a Rajpatra notification as of 19 Oct 2026.[10][11][12]
- Villa example: a ₹2.5 Cr villa on the Section 118 permission route costs about ₹30 lakh in stamp duty plus ₹5 lakh in registration fee.
Stamp duty rates in Himachal: now vs the 2026 Bill
| Buyer | In force now | If the 2026 Bill is notified |
|---|---|---|
| Woman | 4% up to ₹80 lakh; 8% above[1] | 4% up to ₹1 crore; 8% above[10] |
| Man / other buyer | 6% up to ₹50 lakh; 8% above[1] | 6% up to ₹40 lakh; 8% above[10] |
| Any buyer, purchase with Section 118(2)(h) permission | 12%, irrespective of gender[3] | 12%, irrespective of gender[10] |
| Registration fee (sale deed) | 2%, minimum ₹100[5] | Unchanged (the Bill covers stamp duty only)[10] |
Whole value, not a slab: as we read Article 23, once the value crosses the limit, the 8% rate applies to the whole value, not just the part above the limit. The anti-splitting rule backs this reading. If the same buyer and seller register another sale deed within one year and the combined value crosses the limit, 8% is charged on all the deeds, including the earlier ones.[1] So a man buying a ₹60 lakh flat pays 8% of ₹60 lakh, which is ₹4.8 lakh. Confirm this at the Sub-Registrar's office.
Kis value par lagti hai? (circle rate vs price)
Stamp duty and the registration fee are charged on the market value or the consideration (deal price), whichever is higher.[1][5] The market value comes from the circle rate (collector rate) of that revenue village, which is revised every financial year. District Solan published its 2026-27 circle-rate notifications on 1 Apr 2026, and the public rates for every tehsil are on the NGDRS portal.[9][8] If the sale includes a building, the registration checklist asks for a valuation by a registered valuer.[7] So under-declaring the price does not help. The circle-rate value is the floor.
Section 118 deals: the 12% rule
If you are not a Himachali agriculturist and the State grants you permission under Section 118(2)(h) to buy, stamp duty is 12% of the market value or the price, whichever is higher, irrespective of gender.[3][4] The mutation fee is also higher: ₹5,000 per holding, up to ₹10,000, against ₹100 per holding, up to ₹500, for an ordinary registered deed.[6] When do you need permission at all? Usually for land or a villa outside municipal limits, but not for a built-up flat or house inside a Nagar Panchayat, Municipal Council/Corporation or Cantonment. See our Section 118 guide.
Mahila ke naam registry: does it save money?
Yes, at lower values. On a ₹75 lakh flat a woman pays 4% (₹3 lakh) and a man pays 8% (₹6 lakh), a saving of ₹3 lakh.[1] Above ₹80 lakh both pay 8%, and on the Section 118 permission route both pay 12%.[1][3] If the 2026 Bill is notified, the women's 4% limit rises to ₹1 crore.[10] For joint names, ask the Sub-Registrar how each share is charged before you decide whose name goes on the deed. The person named on the deed is the legal owner.
Worked examples
| Case (value ≥ circle-rate value) | Stamp duty | Registration (2%) | Total |
|---|---|---|---|
| ₹75 lakh flat, woman buyer, no permission needed | 4% = ₹3,00,000 | ₹1,50,000 | ₹4,50,000 |
| ₹75 lakh flat, man buyer, no permission needed | 8% = ₹6,00,000 | ₹1,50,000 | ₹7,50,000 |
| ₹90 lakh home, woman buyer: now vs if the 2026 Bill is notified | 8% = ₹7,20,000 now; 4% = ₹3,60,000 under the Bill | ₹1,80,000 | ₹9,00,000 now; ₹5,40,000 under the Bill |
| ₹2.5 Cr villa, non-Himachali buyer with Section 118(2)(h) permission | 12% = ₹30,00,000 | ₹5,00,000 | ₹35,00,000 + mutation fee |
| ₹4.5 Cr villa, non-Himachali buyer with Section 118(2)(h) permission | 12% = ₹54,00,000 | ₹9,00,000 | ₹63,00,000 + mutation fee |
Arithmetic on the rates cited above. Your real figure depends on the circle rate, the valuation of any building and the Sub-Registrar's assessment.
Stamp duty calculator (Himachal)
Enter the higher of the deal price and the circle-rate value. It uses the rates cited on this page and shows an estimate only. The Sub-Registrar's figure on NGDRS is final.
| Stamp duty | – |
|---|---|
| Registration fee (2%) | – |
| Mutation fee | – |
| Total to budget | – |
What else changes if the 2026 Bill is notified
The Bill replaces the whole of Schedule I-A.[10] Points that matter to property buyers:
- Agreement to sell: ₹1,000 plus 2% of the market value, adjusted against the stamp duty when the sale deed is registered.[10]
- Power of attorney for a non-Himachali: 100 times the normal duty when the PoA is in favour of someone who is not a bona fide resident of Himachal. The Bill's normal PoA duty is ₹3,000 to ₹5,000, so this would become ₹3 lakh to ₹5 lakh. It targets GPA sales.[10][12]
- Family transfers: a gift between spouses or blood relatives would be charged 0.1% of the market value, minimum ₹5,000 and maximum ₹10,000.[10]
- Status: passed by voice vote on 3 Sep 2026, the last day of the monsoon session.[12][11] It is not law until the Governor assents and it is published. We will update this page when it is notified.
Other costs to budget (sirf stamp duty nahi)
- TDS: if the price or the stamp-duty value is ₹50 lakh or more, the buyer deducts 1% (of the higher of the two) from the payment to the seller and deposits it. Since 1 Apr 2026 this is under section 393 of the Income-tax Act, 2025.[13]
- GST on an under-construction home bought from a builder: 5% (without input tax credit) for non-affordable homes and 1% for affordable homes.[14]
- Mutation fee to enter your name in the revenue record: ₹100 per holding, up to ₹500, or ₹5,000 per holding, up to ₹10,000, for Section 118 deeds.[6]
- Lawyer, valuer and document-writer fees vary by case. Ask for them in writing.
Registry kaise hoti hai? (step by step)
- Collect the papers: nakal jamabandi, circle rate, agriculturist certificate or Section 118 permission, an affidavit on the land's distance from the road, ID and PAN of both parties, a registered valuer's report for any building, the approved map if the building is inside municipal limits, and the tatima if the land is being split.[7]
- Register on the NGDRS Himachal portal, enter the document and property details, and use its fee calculation step for the stamp duty and registration fee.[7]
- Pay online through HimKosh, then book a date and time at the Sub-Registrar's office (SRO).[7]
- Attend the SRO with the seller and witnesses. After registration, get the mutation done (fees above).[6]
FAQs (aksar pooche jaane wale sawal)
Himachal mein stamp duty kitni hai (2026)?
Is the registration fee in Himachal capped at ₹25,000?
Do non-Himachalis pay 12% stamp duty?
Has the new 2026 stamp duty (4% for women up to ₹1 crore) come into force?
Is stamp duty charged on the circle rate or on the deal price?
Does registering in a woman's name save stamp duty?
What other costs come on top of stamp duty and registration?
Sources
- Indian Stamp (Himachal Pradesh Amendment) Act, 1952, consolidated text incl. HP Act No. 15 of 2023 (assented 7 Dec 2023, Rajpatra 15 Dec 2023): Schedule I-A, Article 23 Conveyance
- The Tribune (PTI), 24 Sep 2023: Assembly passes the Stamp Duty Bill in amended form (women's 4% limit raised to ₹80 lakh)
- Indian Stamp (Himachal Pradesh Amendment) Act, 2025 (Act No. 34 of 2025): 12% duty on conveyances with Section 118(2)(h) permission, from 18 Feb 2025 (summary)
- Indian Stamp (HP Amendment) Ordinance, 2025, notified 18 Feb 2025, No. L.L.R.D.(6)-1/2025-Lage. (summary)
- HP Revenue Department notification No. Rev.1-9(Stamp)3/79/2010-II, 12 Jan 2012: Table of Registration Fees (2%, minimum ₹100; supersedes all earlier notifications)
- HP Revenue Department notification No. Rev.B.A(3)-2/2018, 12 Jun 2023: scale of mutation fees (incl. Section 118 deeds)
- HP Department of Revenue: Property Registration user manual (NGDRS, documents checklist, fee calculation, HimKosh payment, SRO appointment)
- NGDRS Himachal Pradesh: public circle rates (linked from District Solan's circle-rate page)
- District Solan: circle-rate notifications 2026-27 (dated 1 Apr 2026)
- Indian Stamp (Himachal Pradesh Second Amendment) Bill, 2026 (Bill No. 12 of 2026), text as introduced, with HP Vidhan Sabha notice of 1 Sep 2026 (copy)
- Hindustan Times, 4 Sep 2026: Himachal halves stamp duty for women property buyers (Bill passed 3 Sep 2026)
- The Tribune, 4 Sep 2026: Himachal Vidhan Sabha passes Bill hiking stamp duty
- Income Tax Department: Income-tax Act, 2025, section 393 (Table, Sl. No. 3(i): 1% TDS on immovable property of ₹50 lakh or more)
- PIB, 24 Mar 2019: GST Council (34th meeting) decisions on GST rates for residential real estate
Rates checked on 19 Oct 2026. Stamp law in Himachal changed in 2023 and 2025 and a further Bill is pending, so confirm the rate with the Sub-Registrar or the NGDRS calculator on the day you register. This page is not legal or tax advice.