Which value is stamp duty calculated on?
The Maharashtra Stamp Act defines market value for a property instrument by reference to the price the property would fetch in the open market on the execution date or the consideration stated in the instrument, whichever is higher. This is why a low agreement value does not automatically become the stamp-duty value.
Section 32A also provides a process for verifying true market value, including use of the Annual Statement of Rates in the circumstances described by the Act. For a real transaction, use the correct e-ASR valuation method and property category.
Article 25 base conveyance rates
For an ordinary immovable-property conveyance under Article 25(b), the consolidated Stamp Act reviewed for this page shows the following base categories. These are not always the final effective rates because municipal and notified-project additions can apply.
Article 25(b)(i)
Article 25(b)(ii), including specified MMRDA rural/influence-area categories
Article 25(b)(iii)
Municipal and Metro additions
The Maharashtra Municipal Corporations Act provides an additional one-percent stamp-duty surcharge for sale/gift transactions in municipal-corporation areas. It also provides another one-percent surcharge in a city with a separately notified vital urban transport project. The IGR repository currently lists Pune Metro and Thane Metro notifications, as well as Mumbai Metro material under the separate Mumbai municipal framework.
Municipal Council/Nagar Panchayat law also contains an additional stamp-duty provision for covered municipal areas. Because location is important, our calculator asks the user to select the applicable category rather than using one Maharashtra-wide percentage.
Review official IGR circulars / Metro Cess list ↗Women's concession: optional, not automatic
Maharashtra's official 2021 Budget highlights announced a one-percentage-point concession over the prevailing stamp-duty rate for house-property transfer or sale-deed registration in women's name. MahaMetric therefore exposes the concession as an optional calculator scenario rather than silently applying it.
The calculator applies the one-percentage-point reduction to the Article 25 base-duty component. A user should still confirm the current purchaser, property and instrument eligibility on the live IGR system before relying on the result.
View official 2021 Budget highlights ↗Registration fee is separate — and remains manual in our calculator
The Maharashtra IGR notifications page currently lists a “Registration Fee Table Notification English version” dated 30 December 2002. During this review, we could confirm the official listing but could not directly verify the operative table text through the current indexed official page.
Official payment
Maharashtra IGR directs users to GRAS for government e-payment. Calculate and verify the final amount through the appropriate government workflow, then use the correct department, district, office, payment type and transaction details.
Open GRAS e-Payment ↗Frequently asked questions
Is stamp duty calculated only on the sale price written in the agreement?
No. The Maharashtra Stamp Act defines market value for a property instrument by reference to the open-market value on the execution date or the consideration stated in the instrument, whichever is higher. The actual valuation method and instrument still need to be checked.
What are the Article 25 base rates for a normal property conveyance?
The consolidated Maharashtra Stamp Act reviewed by MahaMetric shows 5% for the listed Municipal Corporation/urban category, 5% for the listed Municipal Council/Nagar Panchayat and related category, and 4% for the listed Gram Panchayat/other category. Local or transport-project surcharges can sit on top of these base rates.
Can local or Metro surcharges increase the total?
Yes. Municipal laws provide additional stamp-duty surcharges, and the IGR circular repository lists separate Metro Cess notifications for Mumbai, Pune and Thane. The exact property location must be matched to the applicable rule.
Is registration fee included in stamp duty?
No. Registration fee is separate. The current IGR notifications index lists a Registration Fee Table notification dated 30 December 2002. MahaMetric's estimator keeps registration fee manual until the operative official fee-table text can be directly verified.
Do women always get 1% lower stamp duty?
Do not apply the concession automatically. Maharashtra's 2021 Budget officially announced a one-percentage-point concession for qualifying house-property transfers in women's name. Current transaction eligibility should still be confirmed on the live IGR system before payment.
Official sources & related tools
Reviewed 11 September 2026 against the Maharashtra Stamp Act and live Department of Registration and Stamps publication pages. Rules, notifications and concessions can change, so re-check the official service before a transaction.