Stamp Duty and Registration Fees in Odisha (2026)
Stamp duty in Odisha is 5% on a sale deed (4% for a woman buyer) plus a 2% registration fee. The rates for other deeds, the benchmark value, slot booking.
The short answer
What are the stamp duty and registration charges in Odisha?
Stamp duty in Odisha on a sale deed is 5% of the price or the market value of the land, whichever is higher: the Stamp Act's 8%, charged at 5% since 5 August 2008. A sale or gift deed in favour of a woman pays 4% instead of 5%. The registration fees in Odisha are 2% of the value under the Table of Fees, the fee the Sub-Registrar office charges to register the deed, so the stamp duty and registration charges on a sale come to 5% plus 2% (4% plus 2% for a woman buyer), with Rs 300 to book the registration slot online. Stamp duty in Bhubaneswar is the same 5% (4% for a woman buyer): the 5% includes the town area surcharge. The market value is IGR Odisha's benchmark value for the plot, searchable on its website, and IGR Odisha's stamp duty calculator works out both from the benchmark value. A gift pays the sale rate; a partition or settlement 2%; an agreement to sell with possession and a power of attorney to sell 2% under the 2021 amendment.
Stamp duty and the registration fee on a sale deed
The Indian Stamp Act, as Odisha amended it, charges a conveyance of immovable property 8%: "Eight per centum of the amount or value of the consideration for such conveyance as set forth therein or the market value of the property whichever is higher" (Schedule I-A, Article 23(b), Orissa Act 1 of 2003). Since 5 August 2008 the State charges it at 5%, a rate that "will be inclusive of town area surcharge" (Revenue Department order, 2008).
A sale or gift deed "executed in favour of Women in respect of land and house" pays less: "stamp duty shall be charged @ 4% instead of 5%" (S.R.O. 592/2016).
The registration fee is set by the Table of Fees: "Fees for registration at the rate of 2% of the value on consideration of the documents", and "In cases in which neither the consideration nor the value of the property is given Rs. 500" (Table of Fees, S.R.O. 51/2001). IGR Odisha's fee table lists a sale of immovable property at 5% stamp duty and a 2% registration fee, and its stamp duty calculator works both out from the plot's benchmark value.
Apartments. The Revenue Department's procedure of 19 June 2026 records that "stamp duty is chargeable at 5% of the market value/consideration value, whichever is higher", that the women's rate "shall also be applicable to conveyance deeds relating to apartments executed in favour of women", and that the deed transferring the common areas to the owners' association pays a "nominal stamp duty of Rs.50,000/- and registration fee of Rs.20,000/-" (apartment registration procedure, 2026).
The market value: IGR Odisha's benchmark value
The duty is on the higher of the price in the deed and the market value, and the market value is the one the Stamp Rules fix for the plot. IGR Odisha's benchmark value search takes the district, the registration office, the village, the kisam, the plot number and the area, and shows the benchmark value by area and per acre, decimal, square metre and square foot.
To see a plot's benchmark beside the prices nearby plots were registered at, use BhoomiScan's land value, free with an account; what the benchmark value is and how it is set is explained in its own guide.
The values are "revised biennially from the 1st of April"; in an urban area they rise by 5% after the first year of a revision, and if the committee does not revise them the Collector raises the last values by 10% (Rule 40, Odisha Stamp (Amendment) Rules, 2025).
A deed that sets the value lower is stopped before registration. Where the market value "has not been rightly set forth in the instrument or is less than the minimum value determined in accordance with the rules", the registering officer "shall, before registering such instrument, refer the matter to the Collector" (Section 47-A(1), Indian Stamp (Odisha Amendment) Act).
The other deeds: gift, partition, agreement, power of attorney, mortgage
| Deed | Stamp duty | Registration fee |
|---|---|---|
| Gift | 5%, as a sale; 4% in favour of a woman | 2% |
| Partition | 2% of the separated share or shares | 2%, not on the largest share |
| Settlement | 2% | 2% |
| Agreement to sell, with possession | 2% of the price or market value, whichever is higher, set off against the sale deed | 2% of the advance |
| Agreement to sell, without possession | Rs 10 | 2% of the advance |
| Power of attorney to sell, to anyone outside the family | 2% of the price or market value, whichever is higher | Rs 250 |
| Power of attorney to sell, to a family member | Rs 1,000 | Rs 250 |
| Mortgage by deposit of title deeds | 0.5% of the loan, at most Rs 5,000 | 0.5%, at most Rs 2,000 |
Where each figure comes from: the gift and partition rates are in IGR Odisha's fee table, and the women's rate covers a gift (S.R.O. 592/2016). Partition and settlement take the bond rate, "Two per centum" (Article 15, Orissa Act 1 of 2003). The agreement with possession and the two powers of attorney are Articles 5(bb) and 48(f) and (h) as the 2021 amendment wrote them; the family it names is the father, mother, wife, husband, son, daughter, brother, sister, daughters-in-law, grandson, grand-daughter, grandfather and grandmother. The deposit of title deeds pays 0.5% of the loan, at most Rs 5,000 (Article 6(2)(a), Odisha Act 8 of 2013). The fees on an agreement ("on the advance or earnest money"), on a power of attorney (Rs 250) and on a partition ("The largest share ... is not to be assessed") are the Table of Fees; the equitable mortgage pays 0.5% of the loan, at most Rs 2,000, under its 2017 amendment.
IGR Odisha's fee table still lists 5% for an agreement of sale with possession and for a power of attorney with possession, against the 2% the 2021 amendment sets; confirm the figure with the Sub-Registrar before you buy the stamp.
Paying the duty and booking the registration
Stamp duty is paid by e-stamp, by franking or on stamp paper, and the registration fee can be paid online through the Odisha Treasury portal (IGR Odisha). E-stamps are issued under the Odisha e-Stamping Rules, 2015; IGR Odisha appointed the Stock Holding Corporation of India as their record-keeping agency in 2016 (IGR notification).
The registration itself is booked as a slot on IGR Odisha: "A fixed amount of ₹300 is applicable for booking an online slot", a slot can be booked "up to 7 working days in advance", and "refunds are not applicable for booked slots" (slot booking FAQ). The public-service limit to register a document is 3 days (ORTPS services), and the Revenue Department has told registration offices that registered deeds "are to be issued to the applicants on the same working day of registration" (instruction to IGR).
Documents to take to the registration office
IGR Odisha's list of documents asks for the photo identity of the executants, the claimants and the identifier (EPIC, Aadhaar, driving licence, passport or PAN), "3 (three) passport size coloured photographs", an encumbrance certificate "from the date of publication of the RoR", a declaration in Form A (no building on the land) or Form B (a house or structure on it), a registered power of attorney where an attorney presents the deed, and the permission needed when a Scheduled Caste or Scheduled Tribe person transfers to someone who is not.
The seller must produce the Record of Rights: the registering officer "shall not register any document presented to him for registration unless the transferor produce the record of rights" (Section 22-A(2), Registration (Odisha Amendment) Act, 2013).
PAN. IGR Odisha's list still asks for a PAN above Rs 10 lakh and Form No. 60 without one. Since 1 April 2026 the Income-tax Rules, 2026 set the limit at an amount "exceeding twenty lakh rupees" for the "Purchase or sale or gift or joint development agreement by any person of any immovable property", a person without a PAN makes "a declaration in Form No. 97", and above Rs 45 lakh a PAN must be applied for (Rule 159, Income-tax Rules, 2026).
Time limits, and a late deed
A deed must be presented "within 4 months from the date of its execution" (Section 23, Registration Act, 1908). Up to 4 months late, the Registrar may accept it "on payment of a fine not exceeding ten times the amount of the proper registration-fee" (Section 25). Odisha's Table of Fees sets the fine by the delay: twice the fee up to a month, four times up to two months, six times up to three and ten times up to four (Table of Fees, S.R.O. 51/2001). The presenter, and every buyer and seller, affixes a "passport size photograph and fingerprints" to the deed (Section 32A).
Before you pay the stamp duty
The duty buys a registered deed, not a clean title: what the deed transfers depends on the record and the land's history. Open the Record of Rights by plot (the lookup above), and read the land verification checklist before the advance.
No encumbrance certificate yet: we fetch it from IGR Odisha for ₹199 plus IGR's fee, delivered 1 to 7 days after payment. Run the Land Litigation Check on the names in the land's chain: 499 credits for up to 30 names, in the Orissa High Court and the district court where the land lies. The AI title report reads the EC, the Record of Rights and the deeds together; our empanelled advocates give a written, signed opinion; and for a home loan, the bank's panel advocate prepares a title search report. The land records by name search and the court case check by name start from one name.
Frequently Asked Questions
What is the stamp duty in Odisha?
On a sale deed, 5% of the price or the market value, whichever is higher. The Stamp Act says 8%, and the State has charged 5% since 5 August 2008, including the town area surcharge. A sale or gift deed in favour of a woman pays 4%.
What are the registration fees in Odisha?
2% of the value of the document under the Table of Fees (S.R.O. 51/2001); Rs 500 where neither the price nor the value is given. A power of attorney pays a fixed Rs 250, and an agreement to sell pays on its advance.
What are the stamp duty and registration charges in Odisha on a sale deed?
5% stamp duty and a 2% registration fee (4% and 2% for a woman buyer), worked out on the higher of the price and IGR Odisha's benchmark value, plus Rs 300 to book the registration slot.
Is stamp duty lower for women in Odisha?
Yes. Since S.R.O. 592/2016, a sale or gift deed executed in favour of a woman for land and a house is charged 4% instead of 5%, and the June 2026 apartment procedure applies the same rate to apartments.
How do I find the benchmark value of land in Odisha?
On IGR Odisha's benchmark value search: choose the district, the registration office, the village, the kisam and the plot, enter the area, and it shows the value per acre, decimal, square metre and square foot. The values are revised every two years from 1 April. BhoomiScan's land value shows the same benchmark for a plot, free with an account.
What is the stamp duty on a gift deed in Odisha?
The same as a sale: 5% of the value, and 4% when the gift is to a woman, with a 2% registration fee.
What is the stamp duty on a partition deed in Odisha?
2% of the value of the separated share or shares, the bond rate. The 2% registration fee is not charged on the largest share.
What is the stamp duty on a power of attorney to sell land in Odisha?
2% of the price or the market value, whichever is higher, when given to someone outside the family; Rs 1,000 when given to a family member the 2021 amendment names. The registration fee is Rs 250.
How long do I have to register a sale deed in Odisha?
4 months from the date it is signed. Up to 4 months later it can still be registered with a fine of twice to ten times the registration fee, rising with each month of delay.