Is duty different for gift or partition?

IGR Odisha's fee table lists 5% duty for a gift of immovable property and 2% for a partition, each with a 2% registration fee.

How do I pay stamp duty?

By e-stamp certificate (from Stock Holding offices or e-stamp counters in registration offices), franking, or impressed stamp paper from licensed vendors or the treasury.

Where is the benchmark value?

On the IGR Odisha portal under BenchMark Valuation, by district, registration office, village, kisam and plot.

Is there a fixed fee for transferring apartment common areas?

Yes. From the January 2026 amendment, a promoter's conveyance of common areas to the association under the Odisha Apartment (Ownership and Management) Act, 2023 carries a fixed registration fee of Rs 20,000.

Topic guide

Stamp Duty in Odisha

This guide is still being prepared and has not been reviewed. It shows only the parts we can state with confidence. Check the official portal before relying on it.

Stamp duty on a sale of immovable property in Odisha is 5% of the value, and the registration fee is 2%, according to IGR Odisha's fee table. The first step is to find the plot's market value, which IGR Odisha publishes as the benchmark valuation.

Definition

Benchmark valuation: The government's market value for land in Odisha, shown by IGR Odisha for each registration office, village, kisam and plot, along with the highest recorded transaction value.

When you need it

Before signing a sale deed, to budget the duty and fees and to make sure the deed value is not below the benchmark.

Steps

Find the benchmark value on IGR Odisha (BenchMark Valuation) by district, registration office, village, kisam, plot and area.
Calculate duty and fees with the Regd. & Stamp Duty Calculator on the IGR portal.
Pay stamp duty by e-stamp, franking at the registration office, or impressed stamp paper.
Pay the registration fee at the registration office or through the Odisha Treasury portal.
Present the deed after booking an online slot.

Fees

Stamp Duty fee. Source: igrodisha.gov.in, as of 2026-10-19.

Sale of immovable property: stamp duty 5%, registration fee 2%, plus Rs 20 per plot demarcation fee, Rs 40 RoR postal delivery fee and Rs 80 RoR user fee per khata; deed postal fee Rs 60 up to 25 pages, Rs 80 above. (source: https://igrodisha.gov.in/GovtFeeDtls.aspx, as of 2026-10-19. Verify with sub-registrar.)

How to read it

IGR Odisha's registration procedure starts with finding the market value of the property, shown as the benchmark value. The benchmark depends on kisam (land class), so check that the kisam in the RoR matches the one used in the calculation.

Red flags

Deed value below the benchmark value for the plot
Kisam in the deed different from the RoR
A sale split into several deeds or values that do not match the RoR area

Questions

Is duty different for gift or partition?: IGR Odisha's fee table lists 5% duty for a gift of immovable property and 2% for a partition, each with a 2% registration fee.
How do I pay stamp duty?: By e-stamp certificate (from Stock Holding offices or e-stamp counters in registration offices), franking, or impressed stamp paper from licensed vendors or the treasury.
Where is the benchmark value?: On the IGR Odisha portal under BenchMark Valuation, by district, registration office, village, kisam and plot.
Is there a fixed fee for transferring apartment common areas?: Yes. From the January 2026 amendment, a promoter's conveyance of common areas to the association under the Odisha Apartment (Ownership and Management) Act, 2023 carries a fixed registration fee of Rs 20,000.

Sources

IGR Odisha - Government fee details
Fee source — as of 2026-10-19

General information only, not legal advice.

Need a property report?

Get a comprehensive title search report powered by LegiScore.

Check Your Property