Odisha Stamp Duty & Registration
Charges Calculator
Instantly calculate stamp duty, registration fee, and all applicable charges for any property deed in Odisha. Based on the official IGR Odisha fee structure.
Stamp Duty & Registration Fee Reference Tables
All rates are as per IGR Odisha. Percentages are applied on the higher of benchmark value or consideration amount.
Sale Deeds
| Document Type | Stamp Duty | Registration Fee | Additional |
|---|---|---|---|
| Sale - Immovable Property | 5% | 2% | + Demarcation, ROR fees |
| Sale - Immovable with Agreement | 5% | 2% | - |
| Sale - Movable Property | 4% | 2% | - |
| Sale Certificate (Registration) | 5% | 2% | + Demarcation, ROR fees |
| Rectification - One Error | Min ₹10 | 2% | - |
| Rectification - More Than One Error | 5% | 2% | - |
| Supplementary Deed | Min ₹10 | Fixed ₹100 | - |
| Sale Cancellation - By Both Parties (Immovable) | 5% | 2% | - |
| Sale Cancellation - By Both Parties (Movable) | 4% | 2% | - |
| Sale Cancellation - By Executant | Min ₹150 | 2% | - |
Agreement Deeds
| Document Type | Stamp Duty | Registration Fee | Additional |
|---|---|---|---|
| Agreement of Sale - With Possession | 5% | 2% | - |
| Agreement of Sale - Without Possession | Min ₹10 | 2% | - |
| Agreement with Property | Min ₹10 | 2% | - |
| Agreement without Property | Min ₹10 | Nil | - |
| General Agreement | Min ₹10 | Nil | - |
| Cancellation of Agreement | Min ₹150 | Fixed ₹200 | - |
Gift Deeds
| Document Type | Stamp Duty | Registration Fee | Additional |
|---|---|---|---|
| Gift - Immovable Property | 5% | 2% | + Demarcation, ROR fees |
| Gift - Movable Property | 4% | 2% | - |
| Gift Cancellation - By Both Parties | 5% | 2% | - |
| Gift Cancellation - By Executant | Min ₹150 | 2% | - |
Mortgage Deeds
| Document Type | Stamp Duty | Registration Fee | Additional |
|---|---|---|---|
| Mortgage with Possession | 5% | 2% | - |
| Mortgage without Possession | 2% | 2% | - |
| Mortgage by Deposit of Title (Without Possession) | 2% | 0.5% | - |
| Securitisation of Loans | 0.1% | 2% | - |
| Reconveyance of Mortgage | Min ₹50 | 2% | - |
| Reconveyance - Agricultural Land | Min ₹50 | 1% | - |
| Cancellation of Mortgage | Min ₹150 | Fixed ₹200 | - |
Lease Deeds
| Document Type | Stamp Duty | Registration Fee | Additional |
|---|---|---|---|
| Lease - Rent Reserved (Immovable) | 2% | 2% | - |
| Lease - Advance with Rent (Immovable) | 2% | 2% | - |
| Lease - Advance Only (Immovable) | 2% | 2% | - |
| Surrender of Lease | Min ₹50 | Fixed ₹100 | - |
| Cancellation of Lease | Min ₹150 | 2% | - |
Partition Deeds
| Document Type | Stamp Duty | Registration Fee | Additional |
|---|---|---|---|
| Partition - Equal Share | 2% | 2% | + Demarcation, ROR fees |
| Partition - Unequal Share | 2% | 2% | + Demarcation, ROR fees |
| Court Partition | 2% | 2% | + Demarcation, ROR fees |
| Tehsildar Partition | Nil | Nil | - |
Power of Attorney (POA)
| Document Type | Stamp Duty | Registration Fee | Additional |
|---|---|---|---|
| POA with Possession | 5% (min ₹1,000) | 2% | - |
| POA without Possession | Min ₹100 | Fixed ₹250 | - |
| General POA without Property | Min ₹100 | Fixed ₹250 | - |
| Authentication & Registration of POA | Min ₹100 | Fixed ₹250 | - |
| Cancellation of POA | Min ₹150 | Fixed ₹200 | - |
Settlement Deeds
| Document Type | Stamp Duty | Registration Fee | Additional |
|---|---|---|---|
| Settlement | 2% | 2% | - |
| Rectification of Settlement | Min ₹10 | 2% | - |
| Revocation of Settlement | Min ₹100 | 2% | - |
Exchange of Property
| Document Type | Stamp Duty | Registration Fee | Additional |
|---|---|---|---|
| Exchange | 5% | 2% | + Demarcation, ROR fees |
| Exchange of Property | 5% | 2% | + Demarcation, ROR fees |
| Cancellation of Exchange | Min ₹150 | 2% | - |
Fixed Charges Applicable to Most Deeds
Important Notes on Odisha Property Registration
- Stamp duty is levied on the higher of the government benchmark valuation or the stated consideration amount in the deed.
- Female buyer concession: Female buyers get a 1% concession on stamp duty for immovable property (4% instead of 5%). Joint registration with a female co-owner may also qualify. Verify with your Sub-Registrar.
- Section 80C tax benefit: Stamp duty and registration charges paid on a self-occupied residential property can be claimed as a deduction under Section 80C of the Income Tax Act, 1961, up to the overall 80C cap of ₹1.5 lakh per financial year.
- Agricultural land transactions may have different fee structures. Consult the relevant Revenue/Registration authority.
- All parties (executants and claimants) must be present in person or through authorised POA at the Sub-Registrar's Office for registration.
- Stamp duty must be paid before or at the time of document execution. Underpayment of stamp duty makes the document inadmissible as evidence.
- The IGR Odisha portal (igrodisha.gov.in) provides the official benchmark valuation for all localities to help determine the applicable duty.
Legal Framework
Property transactions in Odisha are governed by the following central and state legislation:
The Indian Stamp Act, 1899 (Odisha)
ଭାରତୀୟ ଷ୍ଟାମ୍ପ ଆଇନ
Governs the levy and collection of stamp duty on instruments.
The Registration Act, 1908
ପଞ୍ଜୀକରଣ ଆଇନ
Mandates compulsory registration of certain property documents.
The Transfer of Property Act, 1882
ସମ୍ପତ୍ତି ସ୍ଥାନାନ୍ତର ଆଇନ
Defines the legal rules for transfer of immovable property.
The Odisha Consolidation of Holdings and Prevention of Fragmentation of Land Act, 1972
ଓଡ଼ିଶା ଜମି ସଂଯୋଜନ ଆଇନ
Governs consolidation and prevention of fragmentation of agricultural holdings.
Income Tax Act, 1961 - Section 80C
ଆୟକର ଆଇନ - ଧାରା 80C
Allows deduction of stamp duty and registration charges up to ₹1.5 lakh on self-occupied residential property.
Common questions about Stamp Duty in Odisha
What is stamp duty in Odisha?
Stamp duty is a state government tax levied on property transactions. In Odisha, stamp duty is generally 5% of the higher of the property's market value or the consideration amount for Sale and Gift deeds of immovable property.
What is the registration fee for property in Odisha?
Registration fee in Odisha is generally 2% of the property value for most deed types. Some documents like Mortgage by Deposit of Title attract 0.5%, while fixed fees apply to POA and cancellation deeds.
Are there any additional charges besides stamp duty and registration fee?
Yes. Additional charges include Deed Postal Fee (₹60 for up to 25 pages), Demarcation Fee (₹20 per plot for immovable property), ROR Postal Fee (₹40 per khata), and ROR User Fee (₹80 per entry). A User Fee of ₹250 per 10 pages is also charged.
Is stamp duty the same for all documents?
No. Stamp duty varies by document type. Sale and Gift deeds attract 5%, Mortgage without Possession attracts 2%, while cancellations and corrections typically have fixed minimum duties ranging from ₹10 to ₹150.
How is stamp duty calculated when property value and consideration amount differ?
Stamp duty is charged on whichever is higher: the government benchmark valuation (circle rate) of the property, or the stated consideration (sale price) in the deed. You can check benchmark rates on the IGR Odisha portal.
What is the stamp duty for Gift Deed in Odisha?
Gift Deed for immovable property attracts 5% stamp duty and 2% registration fee, plus applicable demarcation and ROR fees. For movable property, stamp duty is 4%.
Can I register property online in Odisha?
Currently, property registration in Odisha requires in-person appearance at the Sub-Registrar's Office. However, you can complete pre-registration formalities and document preparation through the IGR Odisha portal at igrodisha.gov.in.
What documents are needed for property registration in Odisha?
Typically you need: the original deed, identity proof (Aadhaar, PAN), photographs of both parties, ROR/patta copy, encumbrance certificate, and proof of property valuation. Requirements may vary based on deed type.
Do female buyers get a concession on stamp duty in Odisha?
Yes. Female buyers in Odisha get a 1% concession on stamp duty for immovable property transactions - 4% instead of the standard 5%. Joint registration with a female co-owner may also qualify. This applies to Sale Deeds for residential and agricultural land. Verify with your Sub-Registrar for the latest applicable rules.
Can I claim stamp duty as a tax deduction?
Yes. Under Section 80C of the Income Tax Act, 1961, stamp duty and registration charges paid on a self-occupied residential property can be claimed as a deduction, subject to the overall 80C limit of ₹1.5 lakh per financial year. This benefit is not available for commercial property or properties purchased for investment/rental.
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Source: IGR Odisha (igrodisha.gov.in)