Topic guide
Stamp Duty in Andhra Pradesh
Stamp duty in Andhra Pradesh is the tax paid on a property document. On a sale deed it is charged on the consideration or the market value, whichever is higher. Under G.O.Ms.No.394 of 26 November 2014, the stamp duty on sale deeds is 5%. A transfer duty of 1.5% of the value, which goes to the local body, has applied since 1 April 2013. The registration fee is the figure where official sources disagree. The department's live Duty Fee Calculator shows 1%, while G.O.Ms.No.463 of 2013, the fee notification on the same website, says 0.5%. The buyer pays the stamp duty. The Sub-Registrar checks the value against the market values fixed by committees, which you can see under Property Value on registration.ap.gov.in. You pay through CARD PRIMME, a CFMS challan or e-stamping. For a line-by-line estimate, use our calculator at /tools/stamp-duty-calculator.
Definition
Stamp duty: A tax under the Indian Stamp Act, 1899, as it applies in Andhra Pradesh, charged on documents such as sale deeds. Section 47-A defines market value as the price a property would fetch in the open market on the date the document is signed. A sale is charged on that value or on the consideration, whichever is higher.
When you need it
Before you sign a sale deed, to budget for the duty and fees and to fix the challan amount. The duty is charged on the higher of the price in the deed and the market value. Check the unit rate for the property's village or locality before you agree the price to be written in the deed.
Steps
- Look up the market value. On registration.ap.gov.in, open Property Value, choose Non-Agriculture Rates or Agriculture Rates, select the district, mandal and village, and click Get Details.
- Estimate the charges with the Duty Fee Calculator. Select the type of registration (Sale) and nature of document (Sale Deed), enter the total consideration value, and click Calculate Duty Fee.
- Enter the deed in CARD PRIMME. The system assesses the market value, stamp duty, registration fee and user charges payable.
- Pay online with Make Payment in CARD PRIMME, or create a CFMS challan, or pay by e-stamp through Stock Holding Corporation of India.
- Enter the challan when you book the registration slot. At the office, the Sub-Registrar uses the challan and issues a cash receipt.
- If the Sub-Registrar finds the value understated and you do not agree, the deed can be referred to the Collector (District Registrar) under Section 47-A after you deposit 50% of the deficit duty.
What you need to search
- Type of registration and nature of the document (for example Sale and Sale Deed)
- Total consideration value written in the deed
- District, mandal and village of the property, for the market value lookup
- Survey number or door number, land extent and building details, entered in CARD PRIMME
Cost estimate
Verify with sub-registrar. Using official rates as of 22 Oct 2026, a ₹50,00,000 home in Andhra Pradesh costs about ₹3,75,000 in stamp duty and registration, or 7.5% of value. The government value can raise the base. Source: AP IGRS fee calculator (stamp duty 5%, registration fee 1%). Open calculator →
Fees
Sale deed: stamp duty 5% and transfer duty 1.5% of the consideration or market value, whichever is higher. Registration fee: 1% on the IGRS Duty Fee Calculator, but 0.5% in G.O.Ms.No.463 (2013). Confirm the registration fee with the Sub-Registrar.
Sale deed: stamp duty 5% and transfer duty 1.5% of the consideration or market value, whichever is higher. Registration fee: 1% on the IGRS Duty Fee Calculator, but 0.5% in G.O.Ms.No.463 (2013). Confirm the registration fee with the Sub-Registrar. (source: https://registration.ap.gov.in/igrs/DutyFeeCalculator/Property, as of 2026-10-22. Verify with sub-registrar.)
How to read it
The calculator shows separate lines for stamp duty, transfer duty, registration fee and user charges, with the market value and consideration value it used. For a Rs 10,00,000 sale deed on 22 October 2026, it showed Rs 50,000 stamp duty, Rs 15,000 transfer duty, Rs 10,000 registration fee and Rs 500 user charges, a total of Rs 75,500. The home-page fee widget lists user charges of Rs 100 or Rs 200. The calculator marks its result For Information Only.
Red flags
- A seller asks you to write a price below the market value in the deed
- The deed leaves out a building or structure that stands on the land
- A challan in someone else's name, or for a different document
- A deed registered at a low value, which the Collector can re-examine for two years under Section 47-A(3)
- A broker's estimate that uses the 0.5% or 1% registration fee without saying which
Questions
- Is the registration fee 1% or 0.5%?
- Official sources disagree. The IGRS Duty Fee Calculator and the home-page fee widget show 1% for a sale. G.O.Ms.No.463 of 2013, the registration fee notification on the same website, lists 0.5%. We found no published order that changes it. CARD PRIMME computes the amount you actually pay.
- Who pays the stamp duty on a sale?
- The buyer. The department's stamp duty FAQ says that in a conveyance, such as a sale deed, the purchaser is liable to pay the stamp duty. The department's citizen charter adds that the duty and fees must be paid before the deed is presented for registration at the Sub-Registrar office.
- What is transfer duty?
- It is an extra duty of 1.5% of the value on a sale, gift, exchange or perpetual lease of immovable property, in force from 1 April 2013 under the IGRS transfer duty table. The table says this duty goes to the local body concerned. It is collected with the stamp duty at registration.
- What happens if the Sub-Registrar says my price is too low?
- Under Section 47-A, the Sub-Registrar can keep the deed pending and refer it to the Collector (District Registrar) after you deposit 50% of the deficit duty. The District Registrar hears you and fixes the market value, after a site visit if needed. The FAQ allows an appeal to the civil court within 60 days.
- Can I get unused stamp duty refunded?
- Yes, within six months. The IGRS refund procedure says you apply to the Collector, Sub-Collector, RDO or Tahsildar through the Sub-Registrar, with the original challan and receipt. After the Sub-Registrar certifies that the challan was not used, the duty is refunded after a 10% deduction.
- Can the government question the value after registration?
- Yes. Section 47-A(3) of the Stamp Act, as it applies in Andhra Pradesh, lets the Collector call for and examine a registered instrument on his own within two years from the date of registration. If the Collector finds the market value was not truly set out, he determines the value, and the person liable to pay the duty must pay the difference.
Sources
- IGRS Andhra Pradesh - Duty Fee Calculator
- Fee source — as of 2026-10-22
Last reviewed by LawyerDesk Team
Quality check: 9 of 6 required sections filled. General information only, not legal advice.
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