Stamp duty in Pune and Thane is 7% for men and 6% for women who are sole owners of residential property, one point above Mumbai, because a 1% local body tax (LBT) sits on top of the 5% base duty and the 1% metro cess. Navi Mumbai is usually quoted at the same 7% and 6%, but some sources say 6% and 5%, so verify it for your property.
A buyer comparing a ₹1.2 Crore flat in Mumbai with one in Thane finds the stamp duty is ₹1.2 Lakh higher in Thane. Nothing about the flat explains it. The difference is a single levy that applies in some corporations and not in others.
This guide explains how base duty, metro cess and LBT combine, which cities carry which levy, where the sources disagree, and what the numbers look like on real property values.
Quick answer (2026): Pune (PMC and PCMC), Thane (TMC) and Nagpur: 7% male / 6% female sole owner = 5% base (4% for women) + 1% metro cess + 1% LBT. Navi Mumbai: most sources say 7% / 6%, a minority say 6% / 5%. Registration: 1% of value, capped at ₹30,000 above ₹30 Lakhs. Duty is on the higher of agreement value and Ready Reckoner value, which was unchanged for FY 2026-27.
- The legal framework
- How 7% is built up
- City by city: Pune, Thane, Navi Mumbai
- Where the sources disagree
- Outskirts, municipal councils and gram panchayats
- Step-by-step: valuation to registration
- Worked examples
- Other documents and tax savings
- Documents checklist and common errors
- Frequently asked questions
1. The Legal Framework
Stamp duty on a sale in Maharashtra comes from Article 25 of Schedule I of the Maharashtra Stamp Act, 1958. The state fixes a base rate and allows additional levies in notified areas. The Registration Act, 1908 governs registration. The Department of Registration and Stamps runs the online services at igrmaharashtra.gov.in, and payment goes through GRAS at gras.mahakosh.gov.in.
Since April 2022 the state has collected a 1% metro cess in the cities with metro projects, and the local body tax applies in corporations that opted for it. Both are collected at registration along with the base duty, and both are shown inside the headline percentage.
2. How 7% Is Built Up
| Component | Male buyer | Woman, sole owner (residential) |
|---|---|---|
| Base stamp duty | 5% | 4% |
| Metro cess | 1% | 1% |
| Local body tax (LBT) | 1% | 1% |
| Total stamp duty | 7% | 6% |
| Registration fee | 1%, max ₹30,000 | 1%, max ₹30,000 |
Compare Mumbai, which has the base and the metro cess but no LBT: 6% for men and 5% for women. The LBT is the whole difference.
The women's 1% concession comes off the base, which is why the woman's rate is exactly one point lower in every city. It applies to residential property in the woman's sole name. A joint purchase with a male co-owner does not qualify in most sources, and calculators that show a "blended" rate such as 6.5% differ from those that charge the full male rate. Confirm with the registrar before you rely on a blended figure.
3. City by City: Pune, Thane, Navi Mumbai
| City | Male | Female (sole) | Notes |
|---|---|---|---|
| Pune (PMC limits) | 7% | 6% | 5% base + 1% metro cess + 1% LBT |
| Pimpri-Chinchwad (PCMC) | 7% | 6% | Same as Pune in most sources |
| Thane (TMC area) | 7% | 6% | Same structure |
| Navi Mumbai (NMMC / CIDCO) | 7%\* | 6%\* | Majority view; see Section 4 |
| Nagpur | 7% | 6% | Same structure |
| Mumbai (BMC), for comparison | 6% | 5% | No LBT |
Pune. Within the Pune Municipal Corporation and Pimpri-Chinchwad Municipal Corporation limits, most guides and a practising advocate's summary give 7% and 6%.
Thane. Within the Thane Municipal Corporation area, the great majority of 2026 sources give 7% for men and 6% for women. An older builder page still shows 6% for Thane, which appears to predate the LBT treatment.
Navi Mumbai. Properties under the Navi Mumbai Municipal Corporation or CIDCO are shown at 7% and 6% in most sources, because the LBT is charged on top of the base duty and the cess.
4. Where the Sources Disagree
Several inconsistencies are worth knowing about before you budget.
- Navi Mumbai. A minority of 2026 sources argue that the LBT does not apply in the NMMC area, which would make the rate 6% for men and 5% for women, the same as Mumbai. The difference on a ₹1.2 Crore flat is ₹1.2 Lakh.
- Pimpri-Chinchwad. One calculator says PCMC carries neither the metro cess nor the LBT, while most sources treat it as 7% and 6%.
- Joint ownership. Pune guides commonly show 6.5% for a male-female joint purchase. Others charge the full male rate.
- Terminology. Some sources describe the second levy as a "transport surcharge" rather than LBT. The percentage is the same.
The practical rule is to treat the majority figure as your budget, and to confirm the rate for your exact property against the department's valuation and calculation tools or with the Sub-Registrar before paying.
5. Outskirts, Municipal Councils and Gram Panchayats
Property outside the corporation limits is charged differently, and sources do not agree on the figures.
- Some guides show about 4% for men and 3% for women in gram panchayat areas around Pune, on a base rate without the cess.
- Others show 3% and 2% for gram panchayats and 4% and 3% for municipal councils.
- One practitioner's summary says smaller Pune-district towns carry a 5% base plus 1% LBT, without the metro cess, for a total of 6% for men.
The spread is wide enough that a plot on the edge of Pune could cost anywhere from 3% to 6% depending on which local body it sits under. Look up the local body for your survey number before you budget.
6. Step-by-Step: Valuation to Registration
Step 1: Look up the Ready Reckoner value on igrmaharashtra.gov.in by district, taluka, village or urban zone, property type and area.
Step 2: Take the higher of price and Ready Reckoner value.
Step 3: Confirm the local body (PMC, PCMC, TMC, NMMC, council or panchayat) so you apply the right levies.
Step 4: Compute duty and fee, and pay through GRAS. Some buyers use e-SBTR through authorised banks.
Step 5: Submit the document details and book an appointment through the department's online module.
Step 6: Appear at the Sub-Registrar's office with the seller and two witnesses.
Before you pay: Use the StampDutyCalc.in calculator with the city, your agreement value and the Ready Reckoner value. If your planning figure does not match the department's figure, the local body category is the first thing to check.
7. Worked Examples
Both examples are residential property in a corporation area. The registration fee follows the ₹30,000 cap.
Example A: ₹45 Lakh flat in Pune
| Item | Male buyer | Woman, sole owner |
|---|---|---|
| Value used | ₹45,00,000 | ₹45,00,000 |
| Stamp duty | 7% = ₹3,15,000 | 6% = ₹2,70,000 |
| Registration fee (cap) | ₹30,000 | ₹30,000 |
| Total | ₹3,45,000 | ₹3,00,000 |
The same flat in Mumbai would cost ₹3,00,000 for a male buyer, so the LBT adds ₹45,000.
Example B: ₹1.2 Crore flat in Thane
| Item | Male buyer | Woman, sole owner |
|---|---|---|
| Value used | ₹1,20,00,000 | ₹1,20,00,000 |
| Stamp duty | 7% = ₹8,40,000 | 6% = ₹7,20,000 |
| Registration fee (cap) | ₹30,000 | ₹30,000 |
| Total | ₹8,70,000 | ₹7,50,000 |
The women's concession saves ₹1,20,000. The same flat in Mumbai costs ₹7,50,000 for a male buyer, so Thane's LBT costs ₹1,20,000 more.
Example C: The Navi Mumbai question (₹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 you should confirm the rate before you finalise a budget.
8. Other Documents and Tax Savings
This is a brief outline. Separate guides cover each deed.
- Gift deed. A gift of residential or agricultural property to a spouse, child, grandchild or a deceased son's widow is reported at a flat ₹200 under Article 34. Other gifts attract a percentage of market value. The registration fee applies, capped at ₹30,000.
- Power of attorney. A PoA authorising sale of immovable property is taxed under Article 48 at the conveyance rate on market value, and a PoA to a developer at the conveyance rate, with reductions where duty is already paid on a related agreement. A PoA without consideration to close relatives is reported at ₹500.
- Leave and license. 0.25% of the rent for the period plus a notional amount for the refundable deposit, with a ₹1,000 registration fee in urban areas.
Tax savings. Stamp duty and registration charges on a residential purchase qualify within the ₹1.5 Lakh limit in the year of payment, under the old tax regime. For payments up to 31 March 2026 the section is 80C of the Income-tax Act, 1961. From 1 April 2026 it is Section 123 of the Income-tax Act, 2025.
9. Documents Checklist and Common Errors
For the Sub-Registrar appointment
- PAN and Aadhaar of buyer and seller; NRI documents where relevant
- Agreement for sale or sale deed and previous title documents
- Society NOC and share certificate for resale flats
- For new flats: RERA number, commencement and occupancy certificates
- Latest municipal property tax receipt
- GRAS challan or e-SBTR, and the valuation printout
- TDS proof where the consideration is ₹50 Lakhs or more (Form 26QB; confirm current form references under the Income-tax Act, 2025)
- Two witnesses with ID and photographs
Common errors
- Using Mumbai's 6% for Thane or Pune.
- Assuming the whole metro region follows one rate.
- Not checking whether Navi Mumbai or PCMC carries the LBT for your property.
- Treating an outskirts plot as panchayat without checking the local body.
- Assuming a joint purchase with a male co-owner gets the women's concession.
- Using a Ready Reckoner figure from a previous year.
- Forgetting that the metro cess and LBT are already inside the headline rate.
10. Frequently Asked Questions
What is the stamp duty in Pune in 2026?
7% for male buyers and 6% for women who are sole owners of residential property within PMC and PCMC limits, made up of a 5% base (4% for women), a 1% metro cess and a 1% LBT. Registration is 1%, capped at ₹30,000.
What are the registration charges in Thane?
1% of the value, capped at ₹30,000 for property above ₹30 Lakhs. Stamp duty is 7% for men and 6% for women in the Thane Municipal Corporation area.
What is the stamp duty in Navi Mumbai?
Most sources say 7% for men and 6% for women, but some say 6% and 5%. Confirm for your property before budgeting.
Why is stamp duty higher in Pune than in Mumbai?
Pune adds a 1% local body tax on top of the base duty and the metro cess. Mumbai has no LBT.
Do women get the 1% concession in Pune and Thane?
Yes, for residential property in their sole name. It brings 7% down to 6%.
Did Ready Reckoner rates change for 2026-27?
No. The state kept them unchanged for FY 2026-27.
Disclaimer: This article is for general information and is not legal or tax advice. Rates, cesses and local body levies are set by the Government of Maharashtra and can change by notification. Confirm your figures on the IGR Maharashtra portal, or with an advocate or the Sub-Registrar's office, before paying.