Stamp Duty, Registration and GST on a Flat in Noida
The price in a builder's brochure is only part of what you pay. On a ₹1 crore flat in Noida or Greater Noida, government charges come to 6% to 8% of the price for a ready home and 11% to 13% for one still under construction, before parking, legal fees and deposits. The range depends on whether a 2% development duty is charged on your deed, which is explained below.
The rates below were checked against official sources in October 2026. Uttar Pradesh changes them by notification, so confirm them before you sign.
This guide covers Noida, Greater Noida and the Yamuna Expressway (YEIDA) area. All three are in Gautam Buddh Nagar district, and the same state rates apply.
Stamp duty
Stamp duty is a state tax on the deed, and the buyer pays it. Under Article 23 of Schedule I-B to the Indian Stamp Act, 1899, as it applies in Uttar Pradesh, a conveyance of immovable property is charged ₹50 for every ₹1,000 of value, which is 5%.
Land in Noida, Greater Noida and YEIDA is leased out by the development authorities, so the deed for a new flat is often a sub-lease rather than a sale deed. The department's chart charges a lease of more than 30 years, or in perpetuity, the same 5% on market value as a sale.
The 2% development duty
The department's duty chart notes that its rates do not include a 2% stamp duty levied as a development duty where it applies. With it, the total duty is 7%.
Whether it applies to your flat needs checking. Builders and many guides quote 7% for Noida and Greater Noida. In October 2026, though, the department's own online calculator charged only the 5% for sample Noida and Greater Noida locations, and added the 2% only at some other places in the district. Ask the sub-registrar, or the builder's lawyer, which rate will be charged on your deed, and budget for 7% until you have an answer.
Concession for women
A woman buyer pays 1% less. A notification of 29 July 2025 raised the limit for this concession from property worth ₹10 lakh to property worth ₹1 crore, and the department describes it as a 1% concession on property valued up to ₹1 crore. On a ₹1 crore flat in a woman's name the duty falls from ₹5 lakh to ₹4 lakh, a saving of ₹1 lakh.
For a flat worth more than ₹1 crore, or one bought jointly with a man, ask the sub-registrar how the concession is worked out before you rely on it.
Agreements signed before the deed
If you register an agreement to sell before the final deed, Article 5 charges it separately. An agreement that hands over possession is charged like a conveyance on the market value. One without possession carries a lower duty. Ask how much of any duty paid on an agreement will be credited against the final deed.
Stamp duty is usually paid by e-stamp certificate. The department's portal links to the Stock Holding Corporation's e-stamping service.
Registration fee
The registration fee is 1% of the value used for stamp duty. The department's chart applies 1% to all documents, and its calculator gave a fee of ₹1 lakh on a ₹1 crore sale deed in Gautam Buddh Nagar, so no upper limit applied.
Circle rate: the minimum value
Stamp duty and the registration fee are charged on the higher of the price in the deed and the value worked out from the district's circle rates. If the circle-rate value of your flat is above the price you agreed, you pay on the circle-rate value.
The district administration sets the circle rates for Gautam Buddh Nagar, and the department's portal publishes the valuation lists. Check the current rate for your sector or project before you sign, since the lists are revised from time to time.
GST: under construction and ready
GST applies to the construction service while a flat is being built. Under Notification 03/2019-Central Tax (Rate) and the GST Council's FAQ for the real estate sector, the effective rates from 1 April 2019 are:
| Type of flat | Effective GST | Input tax credit |
|---|---|---|
| Affordable residential apartment | 1% | Not available |
| Other residential apartment | 5% | Not available |
These rates apply to the full amount charged, and they already allow for the land share of the price. The notification's list of metropolitan cities includes Delhi NCR, but only Delhi, Noida, Greater Noida, Ghaziabad, Gurgaon and Faridabad. In those places a flat counts as affordable only if its carpet area is no more than 60 square metres and the gross amount charged is no more than ₹45 lakh. Elsewhere the carpet area limit is 90 square metres, with the same ₹45 lakh limit.
The list does not name the YEIDA area separately. If you are buying in a YEIDA sector and the flat is close to these limits, ask the builder in writing which limit it has applied.
The gross amount includes the land share, parking, preferential location charges and similar items. A flat that crosses either limit pays 5%.
No GST is charged when the entire price is received after the completion certificate is issued, or after first occupation, whichever is earlier. If you pay part of the price before the certificate arrives, ask the builder in writing how GST will apply to the balance.
These rates date from 2019 and still apply. The GST rate changes that took effect on 22 September 2025 touched only three works contract entries in construction, and the GST Council's meeting on 8 October 2026 made no change for homes.
Other charges to budget for
- Parking and club membership. These may be priced separately. For tax deduction purposes, the Income-tax Act, 2025 counts club membership, car parking, electricity or water facility fees, maintenance and similar charges as part of the price.
- Maintenance deposits. The agreement for sale sets maintenance deposits, corpus funds and utility charges. Ask what each amount is for and who will hold it.
- Legal fees. Many buyers pay a lawyer to check title, the authority's lease, approvals and the agreement. Fees vary.
- Tax withheld on payment. If the price or the stamp duty value is ₹50 lakh or more, the buyer must deduct 1% before paying the seller. From 1 April 2026 this is deposited through Form 141, which replaced Form 26QB. On ₹1 crore that is ₹1 lakh. It comes out of the payment to the builder, so it is not an extra cost, but it affects cash flow.
- Home loan. The Reserve Bank's Credit Facilities Directions tell banks not to count stamp duty, registration and other documentation charges in the cost of the property they finance, except for homes costing up to ₹10 lakh. Plan to pay these from your own funds.
Worked example: a ₹1 crore flat
Assumptions: an agreement value of ₹1,00,00,000 before GST, a flat above the affordable limits, a male buyer, a circle-rate value that is not higher than the price, and no separately registered agreement to sell.
| Charge | Basis | Under construction | Ready, after completion certificate |
|---|---|---|---|
| GST | 5% of price | ₹5,00,000 | Nil |
| Stamp duty | 5% of value | ₹5,00,000 | ₹5,00,000 |
| Registration fee | 1% of value | ₹1,00,000 | ₹1,00,000 |
| Total without development duty | ₹11,00,000 | ₹6,00,000 | |
| Development duty, if charged | 2% of value | ₹2,00,000 | ₹2,00,000 |
| Total with development duty | ₹13,00,000 | ₹8,00,000 |
For a woman buying alone, each total is ₹1 lakh lower.
Before you rely on these figures
- Confirm the stamp duty, any development duty and the fee for your exact property with the sub-registrar or the IGRS Uttar Pradesh portal, which has a stamp duty and registration fee calculator.
- Ask your lawyer which deed will be registered, a sale deed or a sub-lease, and when.
- This is general information, not tax or legal advice. A chartered accountant or lawyer can confirm how these charges apply to you.
Key points
- Stamp duty in Uttar Pradesh is 5% of the higher of the price and the circle-rate value, with a further 2% development duty where it applies. Budget for 7% until the sub-registrar confirms the rate for your flat.
- Women pay 1% less on property worth up to ₹1 crore, a saving of up to ₹1 lakh.
- The registration fee is 1% of value, with no upper limit.
- GST is 5% on most under-construction flats and 1% on affordable ones, and none is charged on a flat sold after completion.
- On a ₹1 crore flat the government charges come to ₹11 lakh to ₹13 lakh under construction and ₹6 lakh to ₹8 lakh when ready.
Sources
- https://igrsup.gov.in/prernadoc/menu_home/info/newStampFeeDetailTable.pdf
- https://igrsup.gov.in/igrsup/feeDetailsLink
- https://igrsup.gov.in/igrsup/stampFeesCalculator
- https://igrsup.gov.in/prernadoc/StampExamptionGO/Women%20Stamp%20Exemption%20GO.pdf
- https://igrsup.gov.in/igrsup/homePage/home_getStampExemptionGO.jsp
- https://gstcouncil.gov.in/sites/default/files/2024-05/download_2024-05-17t161406.556.pdf
- https://www.gstcouncil.gov.in/sites/default/files/2024-02/faq-real-estate-sector.pdf
- https://gstcouncil.gov.in/sites/default/files/2024-10/34th_gst_press_information_bureau.pdf
- https://gstcouncil.gov.in/sites/default/files/2025-09/press_release_press_information_bureau_0.pdf
- https://www.gstcouncil.gov.in/sites/default/files/2026-10/press_release.pdf
- https://www.incometaxindia.gov.in/documents/d/guest/income_tax_act_2025_as_amended_by_fa_act_2026-pdf
- https://www.incometaxindia.gov.in/documents/d/guest/fn-141
- https://www.incometaxindia.gov.in/w/income-tax-act-2025-comes-into-force-from-1st-april-2026
- https://www.rbi.org.in/Scripts/BS_ViewMasDirections.aspx?id=13156
This guide is general information, not legal, tax or financial advice. Rules and rates change; check with a lawyer, chartered accountant or your bank before you decide.
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