Tamil Nadu is considered to be one of the busiest real estate markets in South India, with constant streams of residential, commercial, and industrial property deals happening.
Real estate developers, civil contractors, homeowners, or architects need to understand the land registration fees in Tamil Nadu to ensure budget accuracy and compliance with the property law in India.
This guide provides a clear understanding of the land registration fee structure, stamp duties, calculation methods, and payment procedures applied in Tamil Nadu.
Overview of Land Registration Fees in Tamil Nadu
In Tamil Nadu, land registration is a formal process that legally records property ownership with the state. Two major components are involved: Stamp Duty and Registration Fees.
Stamp Duty is a form of tax levied by the state government and is calculated as a percentage of the property’s guideline value or market value, whichever is higher. This ensures the government captures the true worth of the transaction.
Registration Fees are service charges paid for officially recording the document with the Sub-Registrar Office, thereby granting it legal recognition. This fee is also based on the property’s value as mentioned in the agreement.
Both these charges must be paid in full before the registration process is completed. These fees are valid for all kinds of immovable property transactions—sale deed, gift deed, mortgage, lease, and release deeds.
Types of Land Registration in Tamil Nadu
Land in Tamil Nadu is registered through various legal instruments, each applicable to a particular type of property transaction, in addition to being under the provisions of the Indian Registration Act, 1908, that prescribe different stamp duty and registration fees.
- Sale Deed: This document is required to change the fact of ownership, resulting in high stamp duty charges, making it the most expensive option.
- Gift Deed: Executed when a property is transferred with the consent of the donor and without any monetary consideration; it is generally within families (eligible for concessions)
- Mortgage Deed: By this deed, the property is assigned as a security for a loan, which may include the physical delivery or not.
- Lease Deed: This is the document that regulates the temporary transfer of the property or the rights thereof; it may pertain to the leasing of either a space or a house for a short or long time.
- Release Deed: This kind of document is generally used to settle one legal right by one person in favour of another, which is, in most cases, the way that the mortgage closure or family settlements are made.
- Partition Deed: This is the instrument that is used when joint owners of a property want to divide their property by making a mutual arrangement.
- Exchange Deed: This is when two property holders agree to exchange their properties with one another.
- Agreement to Sell/Build: Normally is signed after which the (final) sale deed is to be executed, and it includes construction-related terms.
Factors Affecting Land Registration Fees in Tamil Nadu
Land registration fees in Tamil Nadu differ for different transactions. They are dependent on a few factors,
- Nature of Transaction
Each type of transaction, such as a sale, a gift, a mortgage, a lease, or even a release deed, imposes different stamp duty and registration fee rates. For instance, a gift deed, which is executed between individuals who do not belong to the same family, is charged a higher tax than that which is executed among blood relatives.
- Relationship Between Parties:
In the case of transfer between family members (like parents/children, or siblings), a concessional stamp duty rate is applied, which is usually very low, around one percent.
- Location of Property
The properties in urban areas typically have higher guideline values than those in rural areas, which is why the payable duties are generally higher for the former.
- Property Value
The more the market value or guideline value, the higher the registration charges in general.
- Type of Deed
Each deed, such as a sale, lease, mortgage, or partition, has a state-prescribed fee structure that it must follow.
It is the above-mentioned factors that determine the entire registration cost altogether.
How are Land Registration Fees and Stamp Duty Calculated in Tamil Nadu?
Land registration fees and stamp duty are calculated based on the higher of the guideline value or the actual transaction (agreement) value. The applicable rates are,
- Stamp Duty: 7% (uniform across genders)
- Registration Fee: 4% (for all individuals)
However, from April 1, 2025, the Tamil Nadu government has introduced a concession for women:
| Gender | Property Value | Registration Fee | Stamp Duty |
| Female | Up to ₹10 lakh | 3% | 7% |
| Female | Above ₹10 lakh | 4% | 7% |
| Male | All property values | 4% | 7% |
Example:
For a ₹50 lakh property,
- Stamp Duty = ₹3.5 lakh (7%)
- Registration = ₹2 lakh (4%)
- Total = ₹5.5 lakh
Stamp Duty and Registration Charges in Tamil Nadu
Land transactions in Tamil Nadu incur both stamp duty and registration fees, assessed on the higher of the guideline value or the transaction value. These vary based on the type of deed:
| Deed Type | Stamp Duty | Registration Fee |
| Sale/Conveyance, Gift, Exchange | 7% of property value | 4% of property value |
| Simple Mortgage | 1% of the loan amount (max ₹40,000) | 1% of the loan amount (max ₹10,000) |
| Mortgage with Possession | 4% of the loan amount | 1% of the loan amount (max ₹200,000) |
| Lease Deed (<30 yrs) | 1% of the total rent/premium/fine | 1% (max ₹20,000) |
| Lease (30–99 yrs) | 4% | 1% (max ₹20,000) |
| Lease (>99 yrs/perpetual) | 7% | 1% (max ₹20,000) |
| GPA – Immovable Property | ₹100 | ₹10,000 |
| GPA – Family Member (Immovable) | 100 | ₹1,000 |
| GPA – Movable Property | ₹100 | ₹50 |
| GPA – Consideration-based | 4% on value | 1% or ₹10,000, whichever is higher |
| Settlement/Release – Family | 1% (max ₹25,000) | 1% (max ₹4,000) |
| Release – Non-family | 7% | 1% |
| Partition – Family | 4% per share | 1% per share |
| Partnership (≤₹500 capital) | ₹50 | 1% of capital |
| Partnership (Other) | ₹300 | 1% of capital |
| Deposit of the Title Deed | 0.5% of the loan amount (max ₹30,000) | 1% (max ₹6,000) |
Stamp Duty Rates for Different Types of Property in Tamil Nadu
In Tamil Nadu, stamp duty is generally set at 7% of the higher of the “guideline value” or the actual transaction value for all types of immovable properties—including residential, commercial, agricultural, and resale properties. There are no separate rates for different property types; instead, it’s a standardized slab across sectors
| Property Type | Stamp Duty Rate |
| Residential Properties | 7% |
| Commercial Properties | 8% |
| Agricultural Land | 7.5% |
| Resale Properties | 7% |
| Gift/Exchange Deeds | 7% |
The single rate simplifies calculation, ensuring transparent compliance for developers, homeowners, architects, and legal professionals
How to Pay Land Registration Fees in Tamil Nadu?
Paying land registration fees in Tamil Nadu is a structured and digitized process managed through the TNREGINET portal, under the purview of the Tamil Nadu Registration Department.
1. Visit the Official Portal
Go to https://tnreginet.gov.in and create a user login.
2. Use the Fee Calculator
Navigate to the “Duty and Fees” section and input property details to calculate stamp duty and registration fees.
3. Generate a Challan
Once the fee is calculated, generate a government challan for both stamp duty and registration charges.
4. Make Payment
Pay online via Net Banking/UPI or offline at authorized banks using the challan.
5. Book an Appointment
Schedule a visit to the concerned Sub-Registrar Office (SRO).
6. Submit Documents & Payment Proof
Carry original documents, ID proof, and the payment receipt for verification and registration.
This ensures transparency, legal compliance, and ease of transaction.
Conclusion
Knowledge of land registration fees in Tamil Nadu plays a vital part in the process of a property transaction and is as essential for a developer, a homeowner, or even a legal consultant.
Stakeholders should utilise the property valuation and the TNREGINET portal to the fullest extent, thereby avoiding unexpected legal challenges and compliance issues.
Ensure you are always in touch with a legal expert or registration officer who is up-to-date on the current rules. This expert will not only guide you through the smooth and compliant registration process but also inform you promptly of any changes in the registration laws, ensuring you are always aware of the latest requirements.
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