Gujarat stamp duty.
Rates & calculator.
Quick reference for stamp duty in Gujarat across sale deeds, gift deeds, leases, loan agreements, and related instruments. Indicative for FY 2025-26 — always verify with the state portal before execution.
Rates at a glance
| Instrument | Rate | Notes |
|---|---|---|
| Sale deed (immovable property) | 4.9% | |
| Gift deed | 4.9% | Nil to blood relatives |
| Lease deed (> 12 months) | 1.5% | |
| Rent agreement (commercial) | 1.5% | |
| Loan / promissory agreement | ₹300 flat | |
| Letter of authority / acknowledgement | ₹100 flat |
Sample sale-deed calculations
How to pay stamp duty in Gujarat
Stamp duty in Gujarat can be paid through e-stamping (Stock Holding Corporation of India) or via the state's online portal — Garvi Gujarat. Both produce a digitally verifiable certificate, accepted by every Sub-Registrar office in the state. Traditional non-judicial stamp paper and franking are still available but are being phased out.
For property registration, the stamp duty is paid in addition to a registration fee (typically 1% of consideration). Make sure both are remitted before the document is presented for registration — under-payment renders the document inadmissible until you clear the deficit plus penalty under Section 35 of the Indian Stamp Act.
For high-value transactions (Gujarat sale deeds above ₹1 crore are common), get the duty pre-confirmed by the District Sub-Registrar. Mid-year rate notifications can change the calculation; the portal is the canonical source.