Odisha stamp duty rates by deed type (2026 schedule)
The Inspector General of Registration (IGR Odisha) sets stamp duty + registration charges by deed type. The table below lists the exact rates for every transaction class — sale, mortgage, gift, lease, will, trust, partition, and reconveyance — sourced from igrodisha.gov.in.
| Deed type | Stamp duty | Registration charge |
|---|---|---|
| Sale deed (male buyer) | 5% of consideration or benchmark value | 2% |
| Sale deed (female buyer) | 4% of consideration or benchmark value | 2% |
| Sale deed (joint M+F) | 4.5% | 2% |
| Sale deed (joint M+M) | 5% | 2% |
| Mortgage deed (loan against property) | 2% of loan value | 2% of loan value (0.5% for agricultural loans) |
| Reconveyance of mortgage | ₹50 fixed | ₹50 |
| Gift deed (any relation) | 3% of property market value | 1% of property value |
| Lease deed (≤5 years) | 2% of consideration money | 2% |
| Lease deed (>5 years to 30 years) | Per IGR slab schedule | 2% |
| Will / Trust | ₹100 / ₹500 (fixed) | ₹500 |
| Partition deed (HUF / inherited) | Per IGR formula on share value | 2% on each share |
| Adoption deed | ₹300 fixed | ₹300 |
| Affidavit | ₹10 fixed | ₹50 |
| e-Registration user fee (any deed) | — | ₹200 per document |
Source: igrodisha.gov.in — Property Registration Fee Details.
Worked example: ₹70 lakh property mortgaged in Bhubaneswar
A male buyer takes a ₹70 lakh home loan secured by a registered mortgage deed on Bhubaneswar property:
- Mortgage stamp duty: 2% of ₹70,00,000 = ₹1,40,000
- Mortgage registration: 2% of ₹70,00,000 = ₹1,40,000
- e-Registration user fee: ₹200
- Total mortgage registration cost: ₹2,80,200
When the loan is repaid and the mortgage is released, you'll execute a Reconveyance deed at a fixed ₹50 stamp + ₹50 registration = ₹100 total.
Why the deed type drastically changes the cost
Stamp duty in Odisha is structured as a percentage of consideration ONLY for capital-transfer deeds (sale, gift, mortgage). For instrument deeds that don't transfer ownership (will, trust, adoption, affidavit, reconveyance), the rate is a fixed rupee amount. This is why a ₹70 lakh mortgage costs ₹1.4 lakh stamp + 1.4 lakh registration but a ₹70 lakh will costs ₹100 stamp + ₹500 registration.
How to compute your exact stamp duty before signing
- Get the higher of (a) sale-agreement value or (b) IGR benchmark valuation for that location.
- Multiply by the deed-type rate above (5% / 4% / 4.5% / 2% / 3%).
- Add the registration fee (typically 2%; varies by deed type).
- Add ₹200 e-Registration user fee.
- The IGR Odisha valuation tool at igrodisha.gov.in gives the benchmark instantly.
Quick reference: which deed for which scenario?
- Buying property → Sale deed (5%/4%)
- Borrowing against property → Mortgage deed (2%)
- Transferring to family without consideration → Gift deed (3%)
- Renting commercial / residential → Lease deed (2% × duration band)
- Bequeathing post-death → Will (₹100 fixed)
- Dividing ancestral / HUF property → Partition deed (per share value)
Avoid these common Odisha stamp-duty mistakes
- Computing stamp duty on agreement value when benchmark is higher → IGR will levy the difference + penalty.
- Treating a Power of Attorney for sale as a Sale Deed → POA stamp duty is much lower but POA does NOT transfer ownership; many fraud cases flow from this confusion.
- Skipping mortgage registration → an unregistered mortgage cannot be enforced in court.
- Forgetting the ₹200 e-Registration user fee → registration office rejects the file at counter.
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Citations
- igrodisha.gov.in — Inspector General of Registration, Odisha (canonical fee schedule)
- Housing.com Stamp Duty in Odisha 2024
- MagicBricks Stamp Duty Odisha 2026
- Bajaj Finserv Stamp Duty Odisha