Stamp duty 80C deduction calculator
You may be able to recover part of your stamp duty and registration cost as an income-tax deduction — if you claim it in the right year, under the right regime, within the ₹1.5 lakh cap.
Stamp duty and registration fees paid to buy a residential house are deductible under Section 80C — within the overall ₹1.5 lakh limit, only in the year of payment, and only under the old tax regime. This calculator shows your eligible deduction after your other 80C investments and the actual tax it saves at your slab, under the Income-tax Act 1961 and its successor, Section 123 of the Income-tax Act 2025.
Check your deduction and saving
For a residential house bought this financial year. Results update as you type. Nothing you enter leaves your device.
Conditions to qualify — tick all of these
- Residential house — not commercial property, and not a plot alone. On resale flats the position is contested; claim only with your CA's advice.
- Claim in the year of payment — the deduction cannot be spread or carried forward.
- Old regime only — the new regime allows no 80C claims.
- Hold for 5 years — selling before 5 years from the end of the possession year adds every claimed amount back to your income (Section 80C(5)(iii)).
- No double-dip — expenses claimed under Section 24 (home-loan interest) cannot be claimed again here; post-completion renovation is excluded.
Estimates for planning, not tax advice. The saving shown is deduction × your marginal slab rate plus 4% cess; surcharge, rebates and marginal relief are not modelled. Law: Section 80C(2)(xviii)(d), Income-tax Act 1961 for payments up to FY 2025-26; Section 123 read with Schedule XV, Income-tax Act 2025 from FY 2026-27. Confirm with a chartered accountant — or ask us.
How does the stamp duty deduction under Section 80C work?
Most buyers know 80C for LIC, PPF and ELSS — and forget that the lakhs they just paid in stamp duty and registration on a house purchase sit in the same section. Clause (xviii)(d) of Section 80C(2) allows "stamp duty, registration fee and other expenses for the purpose of transfer" of a residential house, in the year the money is actually paid, within the shared ₹1.5 lakh ceiling. On a Mumbai flat, stamp duty alone is 5–6% of the property value, so the ceiling is usually reached instantly — the real question is how much headroom your other 80C investments have left. From FY 2026-27, the identical deduction continues under Section 123 read with Schedule XV of the Income-tax Act 2025.
Should you switch regimes for the purchase year?
Here is the CA's angle most articles miss: the new regime is the default and usually wins — but the year you buy a house is exactly the year the old regime deserves a second look. A full ₹1.5 lakh under 80C from stamp duty alone, plus home-loan interest under Section 24(b) on a let-out or deemed-let-out property, can outweigh the new regime's lower slabs for that one year. Run both computations before filing; the regime choice for non-business taxpayers is made year by year.
Current Maharashtra rates for context
Within Mumbai municipal limits: 6% for male buyers, 5% for female buyers (both including the 1% metro cess). Thane, Navi Mumbai, Pune and Nagpur add roughly 1% of local levies on top. Registration is 1% of value, capped at ₹30,000 above ₹30 lakh. Always confirm on the IGR Maharashtra portal — rates and cesses change by notification.
Common questions
Can I claim stamp duty and registration charges under Section 80C?
Yes. Stamp duty, registration fee and other transfer expenses paid to buy or construct a residential house are deductible under Section 80C of the Income-tax Act 1961 — carried into Section 123 read with Schedule XV of the Income-tax Act 2025 — within the overall ₹1.5 lakh 80C limit. The claim is available only in the financial year the payment is actually made, only against a residential house, and only if you file under the old tax regime.
Can I claim the stamp duty deduction under the new tax regime?
No. The new regime under Section 115BAC of the 1961 Act — Section 202 of the Income-tax Act 2025 — does not allow Chapter VI-A deductions like 80C, except for a few such as employer NPS contributions. If your stamp duty and registration outgo is large, it is worth comparing both regimes for that year: the 80C claim plus other old-regime deductions sometimes outweighs the new regime's lower slab rates.
What is the maximum stamp duty deduction I can claim?
The stamp duty claim shares the single ₹1.5 lakh ceiling of Section 80C with your other investments — LIC premiums, PPF, EPF, ELSS, children's tuition and home-loan principal. If those already use up the limit, the stamp duty adds nothing. If you have headroom, the deduction equals the lower of your stamp duty plus registration payment and the unused portion of the ₹1.5 lakh cap.
Is the deduction allowed on a plot, commercial property or resale flat?
The deduction is only for a residential house — commercial property and a plot of land alone do not qualify. On resale flats, the statutory wording covers purchase of a residential house, but many practitioners read the deduction as intended for a new house, so the resale position is contested — claim it there only with your CA's advice. Costs of additions or renovation after the completion certificate are expressly excluded.
What happens if I sell the house within five years?
The deduction is clawed back. Under Section 80C(5)(iii), if you transfer the house before five years from the end of the financial year in which you obtained possession, no deduction is allowed that year and everything claimed earlier for the house is added back to your income in the year of sale. Factor this in if a redevelopment or resale is likely within that window.
How much is stamp duty in Mumbai right now?
Within Mumbai municipal limits, stamp duty on residential property is 6% for male buyers and 5% for female buyers, including the 1% metro cess. In Thane, Navi Mumbai, Pune and Nagpur an additional 1% local levy takes it to 7% and 6% respectively. Registration fee across Maharashtra is 1% of the property value, capped at ₹30,000 for properties above ₹30 lakh. Verify current rates on the IGR Maharashtra portal before payment.
Related tools & guides
- TDS on property purchase calculator — the 1% you must deduct as buyer
- Capital gains tax calculator — for when you eventually sell
- Ready reckoner rates in redevelopment
- Stamp duty on a redevelopment flat — what courts say
Planning a purchase in a redevelopment project?
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