Who gets the women's stamp duty concession?

Under a Revenue and Forest Department order of 31 March 2021, stamp duty under Article 25(b) is 1% lower from 1 April 2021 for a conveyance or agreement to sell of a residential unit, such as a flat, bungalow, row house or tenement, executed in favour of a woman or women purchasers.

What is the ready reckoner?

It is the Annual Statement of Rates, prepared by the Department of Registration and Stamps to assess the true market value of property for stamp duty. It is published on the e-ASR web application. Citizens can look up the official rate of any property in the state.

What if I am not sure how much duty is payable?

Under section 31 of the Maharashtra Stamp Act, a party can bring the instrument to the Collector and ask for the duty to be decided, on payment of a fee of Rs 1,000. For an executed instrument, the difference in duty must now be deposited before the application is accepted. IGR runs an online adjudication portal.

Is the registration fee part of stamp duty?

No. The registration fee is charged separately under the Registration Act's Table of Fees. For a sale, it is Rs 100 up to Rs 10,000 of value, plus Rs 10 for each further Rs 1,000, up to Rs 30,000. A document handling charge of Rs 20 per page is also paid at the office.

Can I rely on the calculator alone?

Use it as an estimate. The calculator covers Mumbai and the Pune and Thane municipal corporation areas, with their surcharges. Other local body areas can differ. Confirm the final amount in iSarita Public Data Entry, which calculates the duty for your document, before you pay through GRAS.

Topic guide

Stamp Duty in Maharashtra

Stamp duty in Maharashtra is the tax on a property deed under the Maharashtra Stamp Act, charged on the true market value of the property. For a conveyance of immovable property, Article 25(b) of Schedule I sets 5% of the market value in municipal corporation, municipal council, nagar panchayat and cantonment areas and in rural parts of the Mumbai Metropolitan Region, and 4% in gram panchayat areas. Under a government order of 31 March 2021, women buying a residential unit pay 1% less from 1 April 2021. Some municipal areas add a surcharge. The market value is assessed from the Annual Statement of Rates (ready reckoner) on e-ASR. Section 17 requires the deed to be stamped before or at signing, or by the next working day, and you pay through GRAS e-challan, e-SBTR or franking. The registration fee is separate. For an estimate with surcharges, use the stamp duty calculator at /tools/stamp-duty-calculator.

Definition

Stamp duty: A state tax on instruments under the Maharashtra Stamp Act. Schedule I fixes the duty for each type of instrument, and a sale deed is charged as a conveyance under Article 25.

When you need it

Before you sign a sale deed or another conveyance of property, because section 17 requires the instrument to be stamped before or at the time of execution, or on the next working day. The duty must be paid before the deed is presented for registration.

Steps

Find the property's rate in the Annual Statement of Rates on e-ASR (igreval.maharashtra.gov.in/eASR2.0) and work out the market value.
Check whether the property is in a municipal corporation, municipal council, nagar panchayat or gram panchayat area, and whether a surcharge applies.
Work out the duty in iSarita Public Data Entry using Calculate Stamp Duty, or estimate it with /tools/stamp-duty-calculator.
Pay through GRAS (gras.mahakosh.gov.in) by choosing Inspector General of Registration, or by e-SBTR or franking.
If you are unsure of the duty or the article, apply to the Collector of Stamps for adjudication under section 31.
Take the payment proof with the deed when you present it for registration.

What you need to search

Location of the property and the type of local body area
Survey, gat or CTS number, and the zone in the Annual Statement of Rates
Agreed price and the built-up or land area
Whether the buyer is a woman (or women) buying a residential unit
Type of instrument (sale, gift, agreement for sale)

Cost estimate

Verify with sub-registrar. Using official rates as of 22 Oct 2026, a ₹50,00,000 home in Maharashtra (male buyer; Mumbai, Brihanmumbai Municipal Corporation area) costs about ₹3,30,000 in stamp duty and registration, or 6.6% of value. The government value can raise the base. Source: IGR Maharashtra: Stamp Act Schedule I, Art. 25 (to 13 Jul 2026). Open calculator →

Fees

Stamp Duty fee. Source: igrmaharashtra.gov.in, as of 2026-10-22.

Conveyance of immovable property: 5% of market value in municipal corporation, municipal council, nagar panchayat and cantonment areas and rural parts of the Mumbai Metropolitan Region; 4% in gram panchayat areas (Schedule I, Article 25(b)). Women buyers of a residential unit: 1% less from 1 April 2021. Surcharges are extra. (source: https://igrmaharashtra.gov.in/pdf/documents/MASTER%20COPY%20OF%20SCHEDULE%20I%20%20II%20%20OF%20%20MSA%20%20PDF%20dt.31.07.2026.pdf, as of 2026-10-22. Verify with sub-registrar.)

How to read it

Read the duty in three parts: the market value from the Annual Statement of Rates, the Article 25(b) rate for the area, and any concession or surcharge. Check that the challan shows the right amount, district and document type before you sign. If the registering officer believes the market value is understated, section 32A requires the deed to be referred to the Collector to fix the true market value.

Red flags

The value in the deed is below the market value in the Annual Statement of Rates
The women's concession is claimed on a non-residential property
Duty is paid outside GRAS, e-SBTR or official franking
The deed is signed before it is stamped and not stamped by the next working day
A surcharge that applies to the area is left out

Questions

Who gets the women's stamp duty concession?: Under a Revenue and Forest Department order of 31 March 2021, stamp duty under Article 25(b) is 1% lower from 1 April 2021 for a conveyance or agreement to sell of a residential unit, such as a flat, bungalow, row house or tenement, executed in favour of a woman or women purchasers.
What is the ready reckoner?: It is the Annual Statement of Rates, prepared by the Department of Registration and Stamps to assess the true market value of property for stamp duty. It is published on the e-ASR web application. Citizens can look up the official rate of any property in the state.
What if I am not sure how much duty is payable?: Under section 31 of the Maharashtra Stamp Act, a party can bring the instrument to the Collector and ask for the duty to be decided, on payment of a fee of Rs 1,000. For an executed instrument, the difference in duty must now be deposited before the application is accepted. IGR runs an online adjudication portal.
Is the registration fee part of stamp duty?: No. The registration fee is charged separately under the Registration Act's Table of Fees. For a sale, it is Rs 100 up to Rs 10,000 of value, plus Rs 10 for each further Rs 1,000, up to Rs 30,000. A document handling charge of Rs 20 per page is also paid at the office.
Can I rely on the calculator alone?: Use it as an estimate. The calculator covers Mumbai and the Pune and Thane municipal corporation areas, with their surcharges. Other local body areas can differ. Confirm the final amount in iSarita Public Data Entry, which calculates the duty for your document, before you pay through GRAS.

Sources

IGR Maharashtra - Department of Registration and Stamps
Fee source — as of 2026-10-22

Last reviewed 22 Oct 2026 by LawyerDesk Team

Quality check: 9 of 6 required sections filled. General information only, not legal advice.

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