In Pune, a sale deed or agreement for sale with possession carries stamp duty of about 7% in PMC limits (including metro cess and LBT) and about 5–7% elsewhere, with a 1% concession for women buyers, plus a 1% registration fee capped at ₹30,000. Gift and release deeds within close family for residential property carry just ₹200 stamp duty, general POAs ₹500, and rent agreements 0.25% of the rent-and-deposit base.
How stamp duty works in Maharashtra
Stamp duty is a state tax on documents, levied under the Maharashtra Stamp Act, 1958. The Schedule to the Act lists each type of instrument (an “Article”) and its rate. Registration fee is a separate charge under the Registration Act, 1908 for recording the document with the Sub-Registrar.
For property transfers, duty is calculated on the higher of the consideration written in the document and the market value fixed by the Annual Statement of Rates — the ready reckoner (RR), published every year for each village, zone and sub-zone. If you declare a lower value, the Sub-Registrar charges on the RR value anyway, and serious undervaluation can be referred to the Collector under Section 32A.
Stamp duty and registration fees in Pune: the master table
| Document | Stamp duty | Registration fee |
|---|---|---|
| Sale deed / conveyance — PMC limits | ~7% (incl. 1% metro cess & 1% LBT); women ~6% | 1%, max ₹30,000 |
| Sale deed — PCMC / other urban | ~5–7% by location | 1%, max ₹30,000 |
| Agreement for sale with possession | Same as conveyance | 1%, max ₹30,000 |
| Gift deed — residential/agri property to spouse, children, grandchildren, wife of deceased son | ₹200 | As applicable |
| Gift deed — other property to those relatives | 3% of market value | 1%, max ₹30,000 |
| Gift deed — to anyone else | As conveyance | 1%, max ₹30,000 |
| Release deed — legal heirs releasing ancestral property to qualifying family | ₹200 | As applicable |
| Power of attorney — general | ₹500 | Nominal |
| POA authorising sale, for consideration | As conveyance | 1%, max ₹30,000 |
| Leave and licence agreement | 0.25% of (rent + 10% of deposit × years) | ₹1,000 urban / ₹500 rural |
| Partnership deed | ₹500 up to ₹50,000 capital; 1% above (max ₹15,000) | Not compulsory |
| Will | Nil | Nominal, optional |
Check before paying: rates and cess are revised through state budgets and notifications. Use this table to plan, then confirm your exact figure with us or on the IGR Maharashtra calculator.
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Worked example: buying a ₹90 lakh flat in Kharadi
Suppose the agreement value is ₹90 lakh and the ready reckoner value is ₹82 lakh. Duty is charged on the higher figure, ₹90 lakh.
| Item | Male buyer | Female buyer |
|---|---|---|
| Stamp duty @ 7% / 6% | ₹6,30,000 | ₹5,40,000 |
| Registration fee (1%, capped) | ₹30,000 | ₹30,000 |
| Total to government | ₹6,60,000 | ₹5,70,000 |
Joint purchase by husband and wife does not get the full women’s concession; it applies to a woman buyer under the conditions notified. Separately, the buyer deducts 1% TDS (₹90,000) under Section 194-IA because the price exceeds ₹50 lakh.
Concessions that can save you lakhs
- Women buyers: 1% lower duty on residential property bought by a woman, subject to the conditions in the notification.
- Family gifts: ₹200 for residential or agricultural property gifted to spouse, children, grandchildren or the wife of a deceased son.
- Release by legal heirs: ₹200 when heirs release ancestral property in favour of the deceased’s spouse, children or grandchildren.
- Set-off: duty paid on a registered agreement for sale is adjusted when the final conveyance is executed.
- Refund on cancellation: part of the duty on a cancelled registered agreement can be refunded if claimed in time — see cancellation deed.
How to pay stamp duty in Pune
Stamp duty and registration fees are paid online through GRAS (Government Receipt Accounting System) e-challan, or through authorised e-stamping and franking vendors. The challan number is linked to your document during data entry on the IGR system, and the Sub-Registrar verifies and “defaces” it so it cannot be reused.
Keep the challan, Index-II and registered document together — banks and future buyers will ask for all three.
Frequently asked questions
What is the stamp duty in Pune in 2026?
For a sale deed within Pune Municipal Corporation limits, about 7% including metro cess and LBT (6% for women buyers). In PCMC and other areas it ranges between about 5% and 7%. Registration fee is 1% capped at ₹30,000.
Is stamp duty calculated on agreement value or ready reckoner value?
On whichever is higher.
Do women get a stamp duty concession in Maharashtra?
Yes, a 1% concession on residential property purchased by a woman, subject to the conditions in the government notification.
What is the stamp duty on a gift deed to my son in Pune?
₹200 for residential or agricultural property. Other property types gifted to a son attract 3% of market value.
Is registration fee capped in Maharashtra?
Yes. For most conveyances the registration fee is 1% of the value, capped at ₹30,000.
Can I get a refund if I paid excess stamp duty?
Refunds are possible in limited cases — unused or spoiled stamps and cancelled registered agreements — if claimed within the time limits under the Stamp Act.
Disclaimer: This guide is general information based on the Maharashtra Stamp Act, 1958 and the Registration Act, 1908 as applied in 2026. Stamp duty rates, ready reckoner values and procedures change; confirm the figure for your document with us or on the IGR Maharashtra portal before paying.