What value is stamp duty charged on?

On the higher of the actual sale price and the government guideline / circle rate value.

Total Plot Price Calculator — All-in Cost of Buying Land

Land price plus stamp duty, registration, brokerage, legal fees and GST — the real amount you will pay for a plot.

Inputs

Plot

Plot area

Unit

Rate per sq ft

₹

Land price: ₹45 L

Government charges

State

Buyer

Guideline / circle value (if higher)Stamp duty is charged on the higher of price and guideline value.

₹

Other costs

Brokerage

Legal & due diligence

₹

₹ 25 Thousand

Development / amenity chargesCharged by developers for roads, drainage, clubhouse etc.

₹

GST on development chargesSale of land has no GST; developer services usually attract 18%.

Mutation, society transfer & misc.

₹

₹ 10 Thousand

Total cost of the plot

₹48,95,000

₹3.95 L (8.8%) over the land price

Land price

₹45 L

₹3,000 per sq ft

All-in rate per sq ft

₹3,263

1,500 sq ft

All-in rate per sq yd

₹29,370

Where the money goes

Land price₹45 L 91.9%
Stamp duty6%₹2.7 L 5.5%
Registration1%₹45,000 0.9%
Brokerage₹45,000 0.9%
Legal₹25,000 0.5%
Other₹10,000 0.2%

Cost summary

Land price: ₹45,00,000
Stamp duty (Rajasthan): ₹2,70,000
Registration fee: ₹45,000
Brokerage: ₹45,000
Legal & due diligence: ₹25,000
Development charges + GST: ₹0
Other: ₹10,000
Total: ₹48,95,000

How this calculator works

The ticket price is only part of the cost. Stamp duty and registration are charged by the state on the higher of the agreement value and the government guideline (circle / ready reckoner) value. GST does not apply to the sale of plain land, but can apply to development charges when you buy from a developer.

Frequently asked questions

Sale of land is outside GST. However, developers often charge 18% GST on development / amenity charges (roads, drainage, clubhouse). Enter those charges separately.