Odisha stamp duty + registration fees 2026
The 2026 IGR Odisha stamp-duty and registration-fee schedule for property advocates: Sale Deed (5% / 4% female), Gift Deed, Mortgage, Lease, Partition, PoA. EC search fees and 30-year cost. MVG cross-check, female-buyer rebate, e-stamping. Last reviewed 8 May 2026.
What is the current stamp duty rate on a residential Sale Deed in Odisha?
5% of consideration or MVG (whichever is higher) for a male buyer. 4% for a female sole / first buyer (a 1% rebate). Registration fee on top is 2% of the base, capped at Rs 75,000.
Odisha stamp duty and registration fees, 2026
The 2026 IGR Odisha schedule for property advocates. Cross-check against the current IGR Odisha notification before quoting to a client; the schedule is revised periodically.
Conveyance / Sale Deed (residential)
- Stamp duty: 5% of consideration or MVG (whichever is higher) — male buyer
- Stamp duty: 4% — female sole / first buyer (rebate)
- Registration fee: 2% of base, capped at Rs 75,000
Gift Deed (between blood relatives)
- Stamp duty: Rs 1,000 fixed (specified relatives)
- Registration fee: Rs 200 fixed
Mortgage Deed (with possession)
- Stamp duty: 5% of secured amount
- Registration fee: 1%, capped at Rs 75,000
Lease Deed (long-term, > 1 year)
- Stamp duty: sliding scale 1% to 5% of total rent + premium
- Registration fee: 1%
Partition Deed
- Stamp duty: 1% of the value of the smaller share
- Registration fee: Rs 1,000 fixed
Power of Attorney (general / for consideration)
- General PoA: Rs 200 to Rs 500 fixed
- PoA-for-consideration: treated as conveyance (5% / 4%)
EC Search Fees
- First year: Rs 25
- Each additional year: Rs 15
- 30-year cumulative: ~Rs 460
- Certified copy: Rs 5 to Rs 10 per page
Source: IGR Odisha schedule (Schedule I-A of the Indian Stamp Act as adopted by Odisha). Re-verify at https://www.igrodisha.gov.in/Help/PartFee.aspx before quoting.
Frequently Asked Questions
What is the current stamp duty rate on a residential Sale Deed in Odisha?
5% of consideration or MVG (whichever is higher) for a male buyer. 4% for a female sole / first buyer (a 1% rebate). Registration fee on top is 2% of the base, capped at Rs 75,000.
How is the Market Value Guideline (MVG) determined for an Odisha plot?
IGR Odisha publishes Mouza-level MVG schedules that set the minimum value-per-decimal for stamp duty calculation. MVGs are revised every 2-3 years.
What is the EC fee structure for Odisha in 2026?
Rs 25 for the first year of search and Rs 15 for each additional year. A 30-year search runs roughly Rs 460. Certified-copy fees range Rs 5 to Rs 10 per page.
What stamp duty applies to a Gift Deed between family members in Odisha?
Rs 1,000 fixed stamp duty for gifts between specified relatives — spouse, parent, child, sibling, lineal ascendant or descendant. Outside this list, gift deeds attract conveyance-grade stamp duty.
What happens if a Sale Deed is registered with under-stamping?
The Sub-Collector can re-value the deed against MVG and recover the differential plus a penalty up to ten times the duty short-paid under Section 38 of the Indian Stamp Act.