STATEWISE STAMP DUTY CHART

SOUTHERN REGION
Andhra Telangana Kerala Tamil Nadu Karnataka Pondicherry
Sl Particulars
Duty Art Duty Art Duty Art Duty Art Duty Art DDuty Art
Affidavit/ Declaration / 4 20 4 4 4 4 4
50 20 20 20
1. Undertaking 10
2. Power of Attorney 50 42 (c) 50 42(c) 600 44(c) 100 48(c) 100 41(c) 100 48(c)
Memorandum of Entry 7(a) 0.5%* 7(a) 5(g) 6(1) 6 (1) 5(c)
0.1% or
(recording past 0.5%* 200 0.5%∞ 0.5%∞
0.2 Ω
3. transaction)
Registered Mortgage 35 (b) r/w 3% 35 (b) r/w 37(b) 40(b) 34 (b) 40(b)
3% δ 1% ♠ 0.5% 1% ♠
4. 14 14 5% r/w14
Pledge - Unattested 7 (b) 0.5 %  7 (b) 0.5% or 6(2) 6(2) 0.1% or 6(2) 6(2)
0.5% 0.5% 0.5%
5. 0.25%♦ 0.2 Ω
Unattested 7(b) + 30 550 + 0.50 7(b) + 30 5(g) +32 34(d)
Hypothecation 150 r/w 48 + %  r/w 48 + 42 1300 r/w50(b) 300 ++ 29 200
(Hypothecation/ +0.50% 42(c)  (c) (200+500 +44(c) 200 0.1% or r/w47+
Agreement +Indemnity  +600) 0.2 Ω 41(c)
6. + POA)
Letter of Guarantee 6(c) 200 6(c) 5(g) 5(j) 31 5
100 200 20 200 50
7. r/w5(j)
Letter of Indemnity 30 r/w 48 500 30 r/w 48 32 r/w 34 r/w 57 29r/w47 34 r/w
100 500 200 100
8. 50(b) 80 57
9. Loan Agreement/ 6A(iv) + 700 6(c) + 30 5(g) +32 5(j) + 34 + 5 (j) +
Specific Agreement 30 r/w 48 (200 + r/w 48 r/w50(b) 57(b) 29 r/w
700 400
[Agreement + 500) 47
(200+500 100 (200+20 150
Indemnity] 200
) 0)
(PL/BL, Unsecured
Term Loan)

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10. Loan Agreement/ 900 6(c) + 30
Specific Agreement r/w 48 900 600
cum Guarantee 300
(200 + (200 +
[Agreement + 120 200
500 + 200 +
Indemnity + Guarantee] 200) 200)
(Term Loan, WCDL,
Channel Financing,
Invoice Discounting)
11. Loan 900 + 0.50 6(c) + 30
Agreement/Specific % r/w 48 +
Agreement for loan cum 6(c) + 7(b)
Guarantee cum
900
Hypothecation 300+ 600+0.1
(200
[Agreement + 120 % or 200
+500+200
Indemnity + Guarantee
0.50% 0.2 % Ω
+Hypothecation] + 0)

(for CAR, CV, CEQ,
Equipment Finance,
Tractor, Two Wheeler)
12. Loan Agreement/ 700 + 0.5 6(c) + 30
400+0.1 150+0.5
Specific Agreement for % r/w 48 +
100+0.5 % or % of
Loan Against Shares 200+ 0.5% 7(b) 700+ % 0.2 % Ω loan
[Agreement+ indemnity  0.5%♦ value
+ pledge]
13. Loan Agreement/ 700 6(c) + 30
Specific Agreement for r/w 48
Loan Against Property
[Agreement + 200
indemnity] 700 400
(Home Equity) / Home (200+500 100 (200+20 150
Loan Agreement) ) 0)
(Note: mortgage
document would attract
separate stamp duty as
per S,No. 3 and 4)

 with a cap of Rs.2,00,000/- (Rs. Two lac only) and exemption for duty in case of unattested instrument
Andhra Pradesh of pawn or pledge of (a) farm equipment and tractor (b) any goods for finance amount secured upto
Rs.1,00,000/- (Rs. One lac only); in case of SSI units, maximum stamp duty is Rs.1000/-
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 * with a cap of Rs.50,000/- (Rs. Fifty Thousand only); in case of SSI units, maximum stamp duty is
Rs.1000/-
δ in case of simple mortgages, the applicable stamp duty is 0.5% of the loan amount
Telangana with a cap of Rs. 2,00,000/- (Rs. Two Lakh Only) and exemption for duty in case of unattested
instrument of pawn or pledge of (a) farm equipment and tractor (b) any goods for finance amount secured
upto Rs.1,00,000/- (Rs. One Lakh Only).
* with a cap of Rs.50,000/- (Rs. Fifty Thousand Only).
∞ with a cap of Rs.30,000/- ( Rs. Thirty Thousand only)
Tamil Nadu
♠ with a cap of Rs.40,000/- ( Rs. Forty Thousand only)
Ω (i) where the loan amount does not exceed Rs.10 lakhs – 0.1% subject to a minimum of Rs.500/- (ii)
Karnataka
where the loan amount exceeds Rs.10 lakhs – 0.2% subject to a maximum of Rs.10 lakhs
∞ with a cap of Rs.25,000/-( Rs. Twenty Five Thousand only)
Pondicherry
♠ with a cap of Rs.40,000/-( Rs. Forty Thousand only)
Kerala ## If the agreement is signed by the borrower – 1.5% of the secured amount
♦ If amount secured is upto Rs.5 lacs =0.5%; If the amount secured exceeds Rs.5 lacs but does not exceed
Rs.20 lacs = 0.5% with cap of Rs.5000 ( Rs. Five Thousand only); If the amount secured exceeds Rs.20
lacs but does not exceed Rs.50 lacs = 0.5% with cap of Rs.10000(Rs. Ten Thousand only); If the amount
secured exceeds Rs.50 lacs = 0.25% subject to minimum of Rs.20000 (Rs. Twenty
Thousand only)and maximum of Rs.25000; (Rs. Twenty Five Thousand only)

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 NORTHERN REGION
UP & Chandigar Rajasthan # - see
Delhi Punjab J&K Uttarakhand Harayana Himachal h note below
Sl Particulars
Duty Art Duty Art Duty Art Duty Art Duty Art Duty Art |Duty Art Duty Art
Affidavit / 4 4 4 10 4 4 4 4
Declaration /10 25 10 10 10 15 50
1. Undertaking
48(d) 48(d) 48(d) 48(d) 48 48(e)/ 44 (d)
300
50 1000 100 or (g) 100 500 30 48(d)15rs. 200
2. Power of Attorney
Memorandum of 5(c) 5(d) 6(1) (a) 5 6(1)(a)
Entry (recording r/w
50 0.25%£ 0.5% 15 50 15 0.15%β
past transaction) 50 exempt
3. ion
Registered 40(b) 40(b) 40(b) 40(b) 40(b) 40(b) r/w 37(b)
Mortgage r/w 15 0.5% r/w 15 r/w. r/w (6) r/w14
2% 4% 7%β 1.5% 1.5% 1.5% 0.25%€
 remissi 15
4. on
6(2) 5(d) 6(2) 6(2) (a) 6(2) 6(2)(a)
Pledge - Unattested 0.5% r/w 15
50 50 0.25%£ 15 15 0.15%β♠
exempt
5. ion
Unattested
Hypothecation 200 300
200+200+
(Hypothecation/ (50+100 1090 0.25%£ (100 + 100 + 615 180 135
0.15β%
Agreement +50) +100 100)
6. +Indemnity + POA)
Letter of Guarantee 37 37 r/w 5(c) 5 5
50 r/w 50 5(d) 500 100 15 60 35 0.15%β
7. 5(c)

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 Letter of Indemnity 34 34 r/w 34 r/w 34 r/w 34 34 r/w
100 40 100 20 200
8. r/w 57(b) 500 57 100 57(b) 100 r/w

57(b) 57(b) 57(b)

9. Loan Agreement/ 5(c) + 5(c) +
Specific Agreement 34 34 r/w
[Agreement + 150 r/w 200 57(b) 200+
Indemnity] (50+100) 57(b) 90(50+40) 600
(100 + 100)
115 150 35
0.15%β 
(PL/BL, Unsecured
Term Loan)
10. Loan Agreement/
Specific Agreement
cum Guarantee 200
[Agreement + (50 +
300 200 + 200
Indemnity + 100 +
140 1100 (100 + 100 + 130 210 70 + 0.15%β
Guarantee] 50)
(Term Loan, WCDL, 100) 
Channel
Financing, Invoice
Discounting)
11. Loan
Agreement/Specific
Agreement for loan
cum Guarantee cum
Hypothecation
[Agreement + 130
140 1100 300 0.15%β
Indemnity + (15
(50+40+50 +0.25% (100 + 100 + 250 50 +200 +
Guarantee 100
200 +0) £ 100 + 0) 200 + 200
+Hypothecation] 15 + 0)
(50+100
(for CAR, CV, CEQ, +50+0)
Equipment +
Finance, Tractor, +
Two Wheeler)
12. Loan Agreement/
Specific Agreement
for Loan Against 200 90 600+0. 0.15β% +
Shares 200+0.5% 115 165 50
(50+40+0) 25%£ 200 + 200
[Agreement+ (50+100
indemnity + pledge] +0)

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13. Loan Agreement/
Specific Agreement
for Loan Against 150 200 200+0.15
Property 90 600 115 150 35
(100+100) %β
[Agreement + (50+100)

indemnity]
(Home Equity) /
Home Loan
Agreement)
(Note: mortgage
document would
attract separate
stamp duty as per
S,No. 3 and 4)

Delhi  with a cap of Rs.2,00,000/- (Rs. Two Lac only)

¥ if attested 0.5% of the amount secured with a cap of Rs.50,000/- (Rs. Fifty Thousand only)
with a cap of Rs.10,000/- ( Rs. Ten Thousand only)
UP & Uttarakhand
β with a cap of Rs.5,00,000/- (Rs. Five lac only) in UP
β with a cap of Rs.5,00,000/- (Rs. Five lac only)
♠ exempted in case of instrument for pawn or pledge of agricultural produce
€ with a cap of Rs.25,00,000/- (Rs. Twenty five lac only)
For MSME Sector:
Reduced stamp duty of Rs 100 per document in case of loan agreements and deposit of title deed and Rs 500 per document
Rajasthan in case of simple mortgage with or without transfer of possession of property executed for taking loan for setting up of
micro, small or medium enterprises or enhancing credit facilities or transfer of loan account from one bank to another by
MSME as provided in notification number F.2 (97)FD/Tax/2010-11 of 25.04.2011 – exemption available upto
31.03.2019.
If loan agreement is executed along with mortgage, hypothecation or pledge, the loan agreement may be stamped at Rs.400/-
#All stamp duties in Rajasthan are subject to a surcharge of 20% of the amount of the stamp duty
J&K £ with a cap of Rs.5,00,000/- (Rs. Five lac only)
 with a cap of Rs.10,00,000/-(Rs. Ten lac only)

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 WESTERN REGION
MP Guj Mah Goa
Sl Particulars
Duty Art Duty Art Duty Art Duty Art
1. Affidavit 50 52 50 4 100 4 50 4
2. Power of Attorney 2000 50(b) 300 45(d) 500 48(e) 100 48
or 6(1)(a) a) 0.10% 6(1) 6(1) r/w
Memorandum of Entry 7(a) for< 5 13
(recording past 0.25% lacs;
0.25%  1000
transaction) 0.50 b)0.2%
for > 5
3. lacs♦®
Registered Mortgage 43(b) r/w 36(b) r/w 40(b) 39(b)
0.5% 0.8%
4. 14 0.35% 6(1)(a) 0.5%♦® r/w 15
Pledge - Unattested 7(b) or 6(2) a) 0.10% 6(2) 6(2) r/w
for< 5 13(b)
0.25% lacs;
0.25% 1000
0.50 b)0.2%
for > 5
5. lacs♦
Unattested Hypothecation + 7(b)+ 37 6(2) +29 + 1000 + 6(2) + 35 +
[Hypothecation/ r/w 14(b) 45(d) [a)0.10% 48(e) 1600
Agreement + Indemnity + + 50(b) for< 5 (100
0.25% 0.25% or
POA] lacs; 0 +
2500 0.50+ 600
b)0.2% 500
for > 5 +
6. lacs] ♦ 100)
7. Letter of Guarantee 1000 40 300 32 100 5(h)B 1000 5(d_
Letter of Indemnity 37 r/w 29 35 33
500 500 500
8. 14(b) 300

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9. Loan Agreement/ Specific 6(g) + 37 5(h) + 29 5(h)(B) + 1500 5(d) r/w
Agreement r/w 14(b) 35 (100 33
0.25% + 300+300 600
[Agreement + Indemnity] 0 +
500∑
(PL/BL, Unsecured Term 500)

Loan)
10. Loan Agreement/ Specific 00 5(h) + 29 + 2500
Agreement cum Guarantee 32 (100
[Agreement + Indemnity + 0 +
0.25% + 5
Guarantee] 900 700 500
+ 1000∑
(Term Loan, WCDL, +
Channel Financing, 1000
Invoice Discounting) )
11. Loan Agreement/Specific + 5(h) + 29 + 700+[a)0.10 3500
Agreement for loan cum + 32 + 6(2) % for< 5 (1000 +
Guarantee cum lacs; 1000 +
Hypothecation b)0.2% for > 500 +
0.25%
[Agreement + Indemnity + 900+0.25% 5 lacs] ♦ 1000)
1500
Guarantee or 0.50
+Hypothecation] 0.25%
(for CAR, CV, CEQ,
Equipment Finance,
Tractor, Two Wheeler)
12. Loan Agreement/ Specific 5(h) + 29 + 600+[a)0.10 2500
Agreement for Loan 6(2) % for< 5 (1000+
0.25% + 600 + 0.25%
Against Shares lacs; 500+10
500+ 0.25% or 0.50
[Agreement+ indemnity + b)0.2% for > 00)
pledge] 5 lacs] ♦
13. Loan Agreement/ Specific 5(h) + 29 600 1500
Agreement for Loan (1000+
Against Property 500)
[Agreement + indemnity]
(Home Equity) / Home 0.25% +
600
Loan Agreement) 500∑
(Note: mortgage document
would attract separate
stamp duty as per S,No. 3
and 4)

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  with cap of Rs.5,00,000/- (Rs. Five Lac only)
Madhya Pradesh
∑ Where the loan agreement is executed with a mortgage document and the mortgage document is duly
stamped, the loan agreement may be stamped at Rs.1000/-
Gujarat  (1) Stamp duty upto Rs.10 crore = 0.25% of the loan amount (2) Stamp duty above Rs.10
crore = 0.50%, maximum upto Rs.8 lac
Additional surcharge of 40% on stamp duty being paid on registered mortgage document i.e.
0.10% . Total Stamp Duty will be 0.25% + 0.10% = 0.35%
♦subject to a minimum of Rs.100/- and maximum of Rs.10,00,000/- (Rs. Ten lac only)
Maharashtra
® Remission of stamp duty for mortgages created for securing Education Loan by the student

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 EASTERN REGION
Assam WB Jhar Bihar Orissa Chattis
Sl Particulars garh
Art Art Duty Art Art Duty
Duty Duty Duty Duty
1. A Affidavit 4 4 20 4 4
15 10 100 10 5
Rt
200 48(d) 48(d) 300 48 (d) 48(d)
50 1000 500 100
2. Power of Attorney
Memorandum of 5(e) 5(e) 6(a) 5(c)
Entry (recording 0.5%*
past transaction) 100 100 0.29% 10 1%π

3.
4. 2% 40(b) r/w 2ф 40(b) 4.25% 1% 40(b) 2% 40(b) r/w 4%
Registered 15 16 r/w
Mortgage 15

5. Pledge – 100 6(2) 1% 6(2) 100 1000 5(c) 6(2)r/w 2%

Unattested 10 exemption
6. Unattested + 5(c) + 34
Hypothecation 350 110 0.5%* + 0.29% 610
(Hypothecation/ (100+ 50 (10+50 100 + 200 1000+ (10+100+5 400
Agreement + 200) +50) 1000 00)
+Indemnity + POA)
7. Letter of Guarantee 5(c) 37 r/w5(e) 100 5(c) 5(c)
100 10 1000 10 50
8. Letter of Indemnity 34 r/w 34 r/w 200 34 r/w57 34 r/w57
50 1000 100 250
57(b) 50 57(b)
9. Loan Agreement/ 5(e) + 34 34 5(c) +34
Specific Agreement r/w 57(b) 5(e) + 34 r/w57
[Agreement + 150 (100 60 r/w 57(b) 300 110
2000 300
Indemnity] + 50) (10+50) (10+100)
(PL/BL, Unsecured
Term Loan)

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10. Loan Agreement/ 70 400 120
Specific Agreement 250 (10 + 3000 (10 + 100 350

cum Guarantee 50 + + 10)

[Agreement + 10)
Indemnity +
Guarantee]
(Term Loan,
WCDL, Channel
Financing, Invoice
Discounting)
11. Loan +
Agreement/Specific
Agreement for loan
cum Guarantee cum 250 (100
Hypothecation + 50 +
70
[Agreement + 100 + 0) 100 + 200
(10+50 3000 120
Indemnity + + 100 + 350
+10+0) 0.29%
Guarantee 0.5%*
+Hypothecation]
(for CAR, CV, CEQ,
Equipment
Finance, Tractor,
Two Wheeler)
12. Loan Agreement/
Specific Agreement
110
for Loan Against 60 + 400 300+
3000 (10+100+0
Shares 250 1% 2%
)
[Agreement+
indemnity + pledge]

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13. Loan Agreement/
Specific Agreement
for Loan Against
Property
[Agreement +
indemnity] 150 60
(Home Equity) / 110
(10+50) 300 2000 300
Home Loan (10+100)
Agreement)
(Note: mortgage
document would
attract separate stamp
duty as per S,No. 3
and 4)

West Bengal Ф with cap of Rs.1,00,000/- (Rs. One lac only)

Jharkhand * subject to a maximum of Rs.2,00,00/-
Chattisgarh Π 0.1 % for Home Loans(excluding LAP)z
Bihar **Mortgage- Explanation- A mortgagor who gives to the mortgagee a power of attorney to collect rents or a lease of the property mortgaged
or part thereof, if deemed to give possession within the meaning of this article and such mortgage deed is required to be stamped under the
different deed and is not covered herein.
Orissa # subject to a maximum of Rs.5000/-

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