How Kerala stamp duty is charged
On a Kerala property document you pay two amounts to register it: stamp duty and a registration fee. Both are computed on the fair value or the consideration, whichever is higher — the fair value being the government benchmark fixed area-wise by the Registration Department. For a sale deed the duty is 8% and the registration fee 2%; concessional rates apply to gifts, settlements and partitions within a family.
Kerala stamp duty & registration fee by instrument
| Instrument | Stamp duty | Registration fee | Basis |
|---|---|---|---|
| Sale deed / conveyance | 8% | 2% | Art. 21 / 22 |
| Gift — to family member | 0.2% (min ₹1,000) | 1% | Art. 31(a) |
| Gift — to non-family | 8% | 2% | Art. 31(b) |
| Settlement — to family | 0.2% (min ₹1,000) | 1% | Art. 51A(a) |
| Settlement — other | 8% | 2% | Art. 51A(b) |
| Partition — among family | 0.15% (min ₹1,000) | 1% | Art. 42a(ii) |
| Partition — other | 6% | 2% | Art. 42b |
| Mortgage — with possession | 8% | 2% | Art. 37(a) |
| Mortgage — without possession | 5% | Per schedule | Art. 37(b)/(c) |
| Equitable mortgage (title deeds) | 0.1% (min ₹200, max ₹10,000) | 0.1% | Art. 6(1) |
| Exchange deed | 8% (on greater value) | 2% | Art. 29 |
| Lease | 5%–8% (term-scaled; +8% on any premium) | 2% | Art. 33 |
| POA — general (up to 5 persons) | ₹600 | ₹210 | Art. 44(c) |
| POA — for consideration to sell | 8% | 2% | Art. 44(f) |
Lease, mortgage-without-possession and the various power-of-attorney sub-types are clause-specific (term, premium, number of persons) — the interactive calculator above covers the clean value-based instruments; use the table for the rest and confirm against Art. 33 / Art. 44.
Important caveats
- Rates are revised through the annual Kerala Finance Act (usually effective 1 April). Confirm the current rate before executing a deed.
- Fair value is an area-specific external input revised separately by notification — enter the higher of fair value and consideration.
- Undervaluing a deed can attract a penalty of up to 10× the deficit duty (S. 45A/46A, Kerala Stamp Act).
Frequently Asked Questions
How much is stamp duty on a sale deed in Kerala?
Stamp duty on a sale deed / conveyance in Kerala is 8% of the fair value or the consideration, whichever is higher, plus a registration fee of 2%. So on a property valued at ₹50,00,000 you would pay ₹4,00,000 stamp duty and ₹1,00,000 registration fee.
Is stamp duty calculated on the sale price or the fair value?
On whichever is higher — the government fair value (benchmark) for the property or the actual consideration stated in the deed. Fair value is fixed area-wise by the Registration Department and is revised separately from the duty rate.
What is the stamp duty on a gift deed to a family member in Kerala?
A gift to a family member attracts a concessional stamp duty of ₹2 per ₹1,000 (0.2%), subject to a minimum of ₹1,000, plus a 1% registration fee. A gift to a non-family person is charged like a sale — 8% plus 2%.
Does Kerala give women a stamp-duty concession?
No. Kerala does not have a gender-based stamp-duty concession; the rate is the same regardless of the buyer’s gender.
Can these rates change?
Yes. Stamp duty and registration rates in Kerala are revised through the annual Kerala Finance Act (usually effective 1 April), and fair-value benchmarks are revised separately by notification. Always confirm the current rate before executing a deed.