A buyer in Thane agrees a price of ₹70 Lakhs for a flat. At registration, the stamp duty is calculated on ₹85 Lakhs, because that is what the state's Ready Reckoner Rate says the flat is worth. Nobody planned for the extra ₹1 Lakh in duty. A friend who bought in Mumbai paid 6%. The buyer in Thane is quoted 7%. A cousin in Navi Mumbai heard 6% from one website and 7% from another.
Maharashtra's system is not complicated once you see how the pieces fit: a base duty, a 1% metro cess, a local body tax in some cities, a registration fee that stops growing at ₹30,000, and a concession for women. This guide puts those pieces together city by city and shows the arithmetic.
Quick answer (2026): In Mumbai (BMC limits) stamp duty is 6% for male buyers and 5% for female buyers, including a 1% metro cess. In Thane (TMC area) it is 7% and 6% (5% base + 1% metro cess + 1% local body tax). Most sources put Navi Mumbai at 7% and 6% as well, but a minority say 6% and 5%, so verify before you budget. The registration fee is 1% of the value, capped at ₹30,000 for properties above ₹30 Lakhs. Women buying residential property in their sole name get a 1% concession. Duty is charged on the higher of the agreement value and the Ready Reckoner value, and the Ready Reckoner rates were held unchanged for FY 2026-27.
- What stamp duty and registration charges are
- Agreement value vs Ready Reckoner Rate
- Maharashtra stamp duty rates in 2026, city by city
- The 1% Metro Cess explained
- Registration fee and the ₹30,000 cap
- Step-by-step online process (IGR Maharashtra and GRAS)
- Concessions: women buyers and family transfers
- Worked examples with calculations
- Documents checklist
- Common pitfalls
- Frequently asked questions
1. What Stamp Duty and Registration Charges Are
They are two separate charges levied by the state.
Stamp duty is a tax on the document. In Maharashtra it is governed by the Maharashtra Stamp Act, and a document that is not adequately stamped has limited value as evidence and can attract penalties. The rate depends on the location of the property and the buyer.
Registration fee is the charge for recording the transaction at the Sub-Registrar's office under the Registration Act, 1908. A registered document gives you a public, dated, searchable record of ownership.
Both are paid by the buyer unless the contract says otherwise, and both must be paid before the document is registered.
2. Agreement Value vs Ready Reckoner Rate
Maharashtra's floor valuation is the Ready Reckoner Rate (RR Rate): a per-square-metre minimum value the state notifies for each zone, sub-zone and property type. Searchers also call it the RR rate, the ready reckoner or the circle rate.
Stamp duty is calculated on the higher of the agreement value and the Ready Reckoner value.
The Ready Reckoner value of a flat is built from the RR rate for its locality, applied to the area of the flat, with adjustments for factors such as floor, age and type of construction. The IGR Maharashtra portal has a valuation tool that does this calculation for you.
Where the rates stand now. The state raised RR rates from 1 April 2025, by about 3.4% in Mumbai, with larger increases in several other cities (reported figures include about 7.7% for Thane and 6.75% for Navi Mumbai). For the 2026-27 financial year the state decided to keep them unchanged. That means a purchase registered at any point in FY 2026-27 is valued on the same RR rates, so there is no timing advantage within the year.
Practical rule: Look up the RR value of your exact property before you finalise the price. If the RR value is higher than your price, your duty follows the RR value.
3. Maharashtra Stamp Duty Rates in 2026, City by City
| Location | Male buyer | Female buyer (sole owner) | Made up of (male) |
|---|---|---|---|
| Mumbai (BMC limits) | 6% | 5% | 5% base + 1% metro cess |
| Thane (TMC area) | 7% | 6% | 5% base + 1% metro cess + 1% LBT |
| Navi Mumbai (NMMC / CIDCO) | 7%\* | 6%\* | 5% base + 1% metro cess + 1% LBT |
| Pune, Pimpri-Chinchwad, Nagpur | 7% | 6% | 5% base + 1% metro cess + 1% LBT |
\*Most 2026 sources show 7% / 6% for Navi Mumbai, but some show 6% / 5% on the view that local body tax does not apply there. Treat this as an open question until you have checked the figure on the IGR Maharashtra portal or with the Sub-Registrar for your exact property.
A few more points:
- Joint ownership. A man and a woman buying jointly do not get the full women's concession. Sources differ on whether the blended rate is 6.5% or the full male rate, so confirm it for your case before you plan around a joint name.
- Outside the big cities. Rates are lower in other municipal corporation areas, municipal councils and gram panchayats. Confirm the jurisdiction of the property, not the postal address.
- Commercial property. It generally follows the same headline rates as residential, without the women's concession.
If you are trying to estimate a number before you start, the StampDutyCalc.in calculator can give you a first figure for the city you pick. Treat it as a planning tool, and confirm against the official valuation and payment challan.
4. The 1% Metro Cess Explained
In 2022 Maharashtra began collecting a 1% metro cess on property transactions in Mumbai, Thane, Pune and Nagpur (and, per most sources, in Navi Mumbai) to fund metro rail projects. It is not an extra line item on your payment. It is built into the headline rate. That is why Mumbai's rate is quoted as 6%: a 5% base plus the 1% cess. For women, it is 4% base plus the 1% cess, which gives 5%.
The cess applies to the same value as the base duty, so it also rises when the RR value is above your agreement price.
5. Registration Fee and the ₹30,000 Cap
The registration fee is simple:
| Property value | Registration fee |
|---|---|
| Up to ₹30 Lakhs | 1% of the value |
| Above ₹30 Lakhs | Flat ₹30,000 |
So the fee grows with the value only until ₹30 Lakhs, then stops. On a ₹1 Crore flat the fee is still ₹30,000. The same cap is quoted for Mumbai, Thane, Navi Mumbai and Pune.
The fee is paid after the stamp duty and before the document is presented for registration, normally through the state's GRAS payment system.
6. Step-by-Step Online Process (IGR Maharashtra and GRAS)
Maharashtra's Department of Registration and Stamps (the Inspector General of Registration, IGR) runs the official portal at igrmaharashtra.gov.in. The menus change from time to time, so treat the sequence below as the logic of the process.
Step 1: Look up the Ready Reckoner value. Use the valuation tool on the IGR portal. Choose the district, taluka, village or ward, zone and property type, and enter the area. Note the value it returns.
Step 2: Compare it with your agreement value. Take the higher number. This is your "value for duty".
Step 3: Work out the duty and fee. Apply the rate for your city and buyer category (Section 3), add the registration fee (Section 5).
Step 4: Pay through GRAS. Pay stamp duty and registration fee through the Government Receipt Accounting System (GRAS) using net banking or other online modes offered. Download the challan and keep the reference number. For some transactions, adhesive or franked stamping may be offered as alternatives, but GRAS is the standard route for most buyers.
Step 5: Submit the document details and book an appointment. Enter the party and property details in the registration module, upload documents as required and pick a slot at the Sub-Registrar office.
Step 6: Appear for registration. Buyer, seller and two witnesses attend with originals. The Sub-Registrar verifies identity, takes photographs and biometrics, and registers the document.
Step 7: Collect the registered document and note the details. Keep the registration receipt and the registered document safely. The registered entry is later reflected in the Index II record, which you can search on the portal.
Tip: Pay duty only after you are sure the party names, property description and value on the document are final. Corrections after payment can mean re-assessment or additional paperwork.
7. Concessions: Women Buyers and Family Transfers
1% concession for women
Maharashtra gives women buyers a 1% reduction in stamp duty on residential property registered in their sole name. In Mumbai that brings 6% down to 5%, and in Thane 7% down to 6%. On a ₹75 Lakh flat the saving is ₹75,000. Because the concession is tied to the woman being the owner, think carefully about whose name goes on the document, and do not assume a joint name with a male co-owner qualifies for the full benefit.
Gifts within the family
Gift deeds of residential property among close family members are treated much more lightly than a sale. Several sources quote a nominal stamp duty of ₹200 for such gifts, plus the 1% metro cess where it applies and the registration fee, but the rules are narrower than a blanket "family" exemption, so confirm the specific relationship and property type on the portal or with the Sub-Registrar. A gift to anyone outside the specified circle is charged at the full conveyance rate.
Other relief
Specific concessions can exist for particular categories or notified schemes. Always check the latest notification before assuming any other concession applies.
8. Worked Examples and Calculation Tables
These examples use the rates in Section 3. The registration fee follows the cap in Section 5.
Example 1: ₹75 Lakh flat in Mumbai (agreement value above RR value)
| Item | Male buyer | Female buyer (sole owner) |
|---|---|---|
| Value used | ₹75,00,000 | ₹75,00,000 |
| Stamp duty (incl. metro cess) | 6% = ₹4,50,000 | 5% = ₹3,75,000 |
| Registration fee (cap) | ₹30,000 | ₹30,000 |
| Total | ₹4,80,000 | ₹4,05,000 |
The women's concession saves ₹75,000.
Example 2: ₹1 Crore flat in Thane (TMC area)
| Item | Male buyer | Female buyer (sole owner) |
|---|---|---|
| Value used | ₹1,00,00,000 | ₹1,00,00,000 |
| Stamp duty | 7% = ₹7,00,000 | 6% = ₹6,00,000 |
| Registration fee (cap) | ₹30,000 | ₹30,000 |
| Total | ₹7,30,000 | ₹6,30,000 |
Example 3: When the RR value is higher than your price (Thane, male buyer)
You agree a price of ₹70 Lakhs, but the RR value of the flat is ₹85 Lakhs.
| Item | If duty were on price | Actual (on RR value) |
|---|---|---|
| Value used | ₹70,00,000 | ₹85,00,000 |
| Stamp duty (7%) | ₹4,90,000 | ₹5,95,000 |
| Registration fee (cap) | ₹30,000 | ₹30,000 |
| Total | ₹5,20,000 | ₹6,25,000 |
The extra cost is ₹1,05,000. Writing a lower price in the document does not avoid it.
Example 4: Why the Navi Mumbai question matters (₹80 Lakh flat, male buyer)
| Item | If 7% applies | If 6% applies |
|---|---|---|
| Stamp duty | ₹5,60,000 | ₹4,80,000 |
| Registration fee (cap) | ₹30,000 | ₹30,000 |
| Total | ₹5,90,000 | ₹5,10,000 |
The gap is ₹80,000, which is why it is worth confirming the rate for your property before you finalise a budget.
Example 5: How the registration fee behaves
| Property value | 1% of value | Fee charged |
|---|---|---|
| ₹25,00,000 | ₹25,000 | ₹25,000 |
| ₹30,00,000 | ₹30,000 | ₹30,000 |
| ₹50,00,000 | ₹50,000 | ₹30,000 (cap) |
| ₹1,50,00,000 | ₹1,50,000 | ₹30,000 (cap) |
9. Documents Checklist
Requirements vary by transaction, so use this as a baseline and confirm with the Sub-Registrar's office.
Identity and tax
- PAN of buyer and seller
- Aadhaar or other valid photo ID of all parties and witnesses
- Passport, visa/OCI and overseas address proof for NRI parties
Property and title
- Draft agreement for sale or sale deed
- Previous chain of title documents
- Society share certificate and NOC from the housing society, for resale flats
- For new flats: RERA registration number of the project, commencement and occupancy certificates as applicable, approved plan
- Latest property tax receipt
Payment and tax
- GRAS challan with duty and fee paid, and the valuation printout
- TDS proof: where the consideration is ₹50 Lakhs or more, the buyer generally deducts 1% TDS on payment to a resident seller and files Form 26QB. Income-tax rules were reorganised in 2026, so confirm the current form and section references on the income-tax portal. For an NRI seller, TDS rules are different and heavier; take professional advice.
On the day
- Two witnesses with ID
- Passport-size photographs as required
- Power of attorney, if anyone is appearing through an attorney
10. Common Pitfalls
- Treating the whole MMR as 6%. Mumbai (BMC) is 6%, but Thane is 7%, and Navi Mumbai is most often shown at 7%.
- Not looking up the RR value. If it is above your price, your duty follows it.
- Under-declaring value. Declaring less than the RR value invites a demand for the shortfall and penalties, and recent coverage points to tighter penalties for insufficient stamping.
- Assuming the women's concession is automatic. It depends on the buyer category and ownership structure. Check it before choosing whose name goes on the document.
- Relying on a stale cost sheet. Rates and RR values were revised in April 2025. Check any brochure or bank estimate against current figures.
- Wrong jurisdiction. Municipal corporation, council and panchayat areas carry different rates.
- Forgetting TDS. Missing the 1% deduction and challan can cause tax issues later.
- Mismatched details. Names, area and survey details must match across the document, ID and title papers.
- Confusing the stage of payment. For under-construction flats, duty is usually paid on the registered agreement for sale, so confirm what stage your builder's paperwork covers.
11. Frequently Asked Questions
What is the stamp duty in Mumbai in 2026?
It is 6% for male buyers and 5% for female buyers who are sole owners of residential property, including the 1% metro cess. A registration fee of 1% applies, capped at ₹30,000 for properties above ₹30 Lakhs.
What is the stamp duty in Thane in 2026?
Within the Thane Municipal Corporation area it is 7% for male buyers and 6% for female buyers. That is a 5% base duty (4% for women), a 1% metro cess and a 1% local body tax. Registration is 1%, capped at ₹30,000.
What are the registration charges in Navi Mumbai?
The registration fee is the same as elsewhere in Maharashtra: 1% of the value, capped at ₹30,000 above ₹30 Lakhs. The stamp duty is most often shown at 7% for men and 6% for women, but some sources show 6% and 5%, so confirm for your property.
What is the 1% metro cess?
It is a 1% levy added to stamp duty on property transactions in Mumbai, Thane, Pune and Nagpur (and, per most sources, Navi Mumbai) to fund metro rail projects. It is already included in the headline rates you see quoted.
Do women get a stamp duty concession in Maharashtra?
Yes. Women buying residential property in their sole name get a 1% reduction. It does not automatically extend to jointly owned property with a male co-owner.
Are Ready Reckoner rates changing in 2026-27?
No. The state decided to keep them unchanged for the 2026-27 financial year, after the increase that took effect in April 2025.
How do I check the Ready Reckoner value of my property?
Use the valuation tool on the IGR Maharashtra portal. Select the district, taluka and zone, the property type and enter the area to see the value used for stamp duty. If the value is higher than your agreement price, duty is charged on the higher figure.
Disclaimer: This article is for general information and is not legal or tax advice. Stamp duty, metro cess, local body tax, registration fees and Ready Reckoner values are set by the Government of Maharashtra and can change by notification. Confirm your figures on the official IGR Maharashtra portal, or with an advocate or the Sub-Registrar's office, before paying.
Estimate your costs in seconds: Try the StampDutyCalc.in calculator for a quick Maharashtra stamp duty and registration estimate, then confirm against the official valuation and your GRAS challan.