Charge one / Gujarat Stamp Act 1958
Stamp duty
Stamp duty on a conveyance of immovable property in Gujarat is 4.9 per cent under Article 20(a) of Schedule I to the Gujarat Stamp Act 1958. On agricultural land it is charged on the consideration or the market value, whichever is higher. On non-agricultural land it is charged on the market value regardless of what the parties write into the deed.
Rate 4.9 per centArticle 20(a), Schedule I13 articles listedLast verified: 4 August 2026
01The rate and what it is charged on
The rate is a single composite figure. The official help file for the department's own calculator prints 4.9 per cent for Article 20(a) conveyance and does not break it into basic duty plus surcharge, so no breakdown appears here either.
The base moves with the class of land. On agricultural land duty falls on the consideration or the market value, whichever is higher, so writing a low price into the deed does not lower the duty below the government valuation. On non-agricultural land duty falls on the market value outright, and the consideration does not enter the calculation at all.
| Line item | Input | Rate | Amount Rs. | |
|---|---|---|---|---|
| 01 | Valuation base | jantri 6,11,080 per acre x 1 acre | = | 6,11,080 |
| 02 | Article 20(a) rate | agricultural land | 4.9% | applied below |
| 03 | Stamp duty | 6,11,080 x 4.9 / 100 | = | 29,943 |
| Stamp duty payable | = | 29,943 | ||
Source: https://garvi.gujarat.gov.in/DownLoad/HelpFile/gARVI_Help_for_Stamp_duty_calculator.pdf, page 8 (Article 17, 20a, 20b, 20c, 26, 28 rate block) and page 9 (Articles 27, 36, 43, 44, 45, 49, 52, 57) - this is the official help file published by the IGR department for its own stamp duty calculator. Statutory basis: Gujarat Stamp Act, 1958, Schedule I. Data class OFFICIAL. Date qualifier: Help file is undated; downloaded from garvi.gujarat.gov.in on 2026-08-04 and represents the rates the official calculator applies as of that date.
02The article table
| Article | Instrument | Rate | Charged on |
|---|---|---|---|
| 20(a) | Conveyance of immovable property, agricultural land | 4.9% | consideration value or market value, whichever is higher |
| 20(a) | Conveyance of immovable property, non-agricultural land | 4.9% | market value |
| 17 | Certificate of sale | 4.9% | same basis as Article 20(a) |
| 28 | Gift | 4.9% | as printed in the official table |
| 26 | Exchange of property | 4.9% | as printed in the official table |
| 5(g)(a) | Agreement for construction development or transfer of immovable property | 3.50% | consideration or market value on agricultural, market value on non-agricultural |
| 45(f) | Power of attorney for sale of immovable property for consideration | 4.9% | same basis as Article 20(a) |
| 45(g) | Power of attorney for development of immovable property | 3.50% | market value |
| 43 | Partition | 0.25% / 0.50% | market value, 0.25% up to 10 crore and 0.50% above 10 crore |
| 36(a) | Mortgage deed with possession | 4.9% | consideration |
| 36(b) | Mortgage deed without possession | 0.35% / 0.70% | 0.35% up to 10 crore, 0.70% above, capped at 11.2 lakh |
| 30(b) | Lease of immovable property with premium or money advance | 4.9% | the advance premium, money or fine |
| 57 | Transfer of lease | 4.9% | market value |
03Where it is paid
Garvi e-payment; e-stamping centres, stamp vendors and post offices listed at stampsregistration.gujarat.gov.in; nearest stamp centre finder at stampinglocation.gujarat.gov.in
The calculator itself sits at garvi.gujarat.gov.in, and the market value it charges against is read from the Jantri and Market value menu on the same portal.
Where a party is in doubt about the class of document or the duty on it, the department's own answer is that the doubt is resolved by the Stamp Duty Valuation Organisation office in the district.
04What the official source does not say
- It does not break 4.9 per cent into basic duty and surcharge, so this record does not either.
- It states no concession for women buyers. None is claimed here.
- The help file carries no publication or revision date. Its date qualifier is that it was downloaded from the department's site on 4 August 2026 and represents the rates the official calculator applied on that date.
- It does not state a rounding rule. Figures on this site are rounded to the nearest rupee for display and the unrounded values sit in the data downloads.
05The duty on every published band
Stamp duty at 4.9 per cent has been applied to every jantri band published for every one of the twenty two notified villages. That is 472 bands in all, each with its own arithmetic.
Cost by village, or read the registration fee, which is the second charge on the same base.