Haryana Stamp Duty
Particular Charges
Conveyance • 5% (in rural areas).
Deed/ Sale Deed/ • 7% (including 2% Municipality
Certificate of Sale. duty) in Urban areas. (2%
exemption of S.D. on instruments
of sale executed in favour of
women in rural/urban)
Mortgage Deed • 3% (in rural areas) &
with possession • 5% (in urban areas)
Mortgage Deed • 2% in both rural and urban areas
with possession
Lease No consideration or • @2% of one year rent
premium has been paid
• Term less than 1 • 2 % of the average rent of be
yr received in 3 years
• Term less than 3 • @3% of one year avg. rent, if
yr more than 3 yr
• Term above 3 yr • @3% for consideration equal to
the amount or value of the average
• Indefinite term annual rent which would be paid
or delivered for the first ten years ,
if made for an indefinite time
• @3% for a Consideration equal to
one fifth or the whole amount of
• If made in rents which would be paid or
perpetuity delivered in respect of the first
fifty years of the lease , if made in
perpetuity
Lease for Consideration • 3 % of amount equal to the
or premium without rent amount or value of such fine or
premium or advance as set forth in
the lease
The lease is granted for a • for a
fine or premium or for • consideration equal to the amount
money advanced in or value of such
addition to rent • fine or premium or advance as set
forth in the lease,
• in addition to the duty which
would have been
• payable on such lease if no ·fine
or premium or
• advance had been paid or
delivered:
Collaboration • • “Two per cent of the market
agreement value* of the property or the
amount of such consideration as
set forth in the collaboration
Agreement, whichever is higher
* MARKET VALUE : There is no proper definition of the market value or the fair market
value of the property under any of the Indian legislations. In absence of definition, market
value in general parlance can be defined as the value of transaction between the unrelated
parties is sole consideration in uncontrolled circumstances.
However, section 26 of land acquisition act of the Land Acquisition, Rehabilitation And
Resettlement Act, 2013 provides the way the market value is calculated by Collector.
The Collector shall adopt the following criteria in assessing and determining the market
value of the land, namely: —
(a) the minimum land value, if any, specified in the Indian Stamp Act, 1899 for the
registration of sale deeds or agreements to sell, as the case may be, in the area,
where the land is situated; or
(b) the average sale price for similar type of land situated in the nearest village or
nearest vicinity area; or
(c) consented amount of compensation as agreed upon under sub-section (2) of section
2 in case of acquisition of lands for private companies or for public private
partnership projects, whichever is higher
Conclusion
Thus from the above given legislation we may be able to conclude that various factors are
relevant while determination of the market value but the most important factor that has to
be ascertained is the amount of such property shall be sole consideration between the
unrelated parties under uncontrolled circumstances or the amount any similar property in
same or nearest area would be able to fetch under the similar circumstances which ever is
higher.”
Legislative opinion
Registration charges
The immovable properties registered under different categories which are technically known
as ‘sale, gift, mortgages, sale certificates, rent or lease deed, collaboration agreement, deed of
exchange of property, deed of settlement and deed of partition’ have following registration
charges
• more than Rs 1 but does not exceed Rs50,000/-, the fee will be Rs 100
• more than Rs 50,001 but does not exceed Rs1,00,000, the fee will be Rs 500
• more than Rs 1,00,001 but does not exceed Rs 5,00,000, the fee will be Rs 1,000
• more than Rs 5,00,001 but does not exceed Rs 10,00,000, the fee will be Rs 5,000
• more than Rs 10,00,001 but does not exceed Rs 20,00,001, the fee will be Rs 10,000/-
• more than Rs 20 lakh but does not exceed Rs 25 lakh, the fee will be Rs 12,500
• more than Rs 25 lakh but does not exceed Rs 30 lakh, the fee will be Rs 15,000,
• if it exceeds Rs 30 lakh but does not exceed Rs 40 lakh, then the revised fee would be
Rs 20,000,
• if it exceeds Rs 40 lakh but is less than Rs 50 lakh, then the revised fee would be Rs
25,000.
• if the land cost exceeds Rs 50 lakh but does not exceed Rs 60 lakh, then the revised
registration fee would be Rs 30,000,
• if it exceeds Rs 60 lakh but is less than Rs 70 lakh, then the revised fee would be Rs
35,000.
• For the slab between Rs 70 lakh to Rs 80 lakh, the revised fee would be Rs 40,000.
• If the land cost as per collector rates is between Rs 80 lakh and Rs 90 lakh, then the
revised registration fee would be Rs 45,000.
• Finally if the cost is over Rs 90 lakh then the revised rate would be Rs 50,000.
References
https://indianexpress.com/article/cities/chandigarh/haryana-hikes-land-registration-fee-
5374362/
https://www.easycalculation.com/other/stamp-duty-of-haryana.html
https://www.indiafilings.com/learn/haryana-property-registration/
