Charge one / Gujarat Stamp Act 1958
How stamp duty on land is worked out
Stamp duty is the tax on the document that moves land from one owner to another. In Gujarat it is 4.9 per cent. This page explains what that 4.9 per cent is charged on, which is not the price you agreed with the seller.
The rate comes from Article 20(a) of Schedule I to the Gujarat Stamp Act 1958. On farmland it is charged on the price in the deed or on the government valuation, whichever is higher. On land already converted to building use it is charged on the government valuation whatever the parties write down. Thirteen other kinds of document carry their own rates, and they are all listed below.
Rate 4.9 per centArticle 20(a), Schedule I13 articles listedLast verified: 4 August 2026
01The rate, and the number it is charged on
The important thing to understand is that the 4.9 per cent is not charged on the price you and the seller agree. It is charged on the higher of two numbers: the price in the deed, or the value the government itself puts on that land. That government value comes from the jantri, which is the state's own price list for land, printed village by village and survey number by survey number.
So writing a low price into the deed does not lower the duty. It cannot fall below the government valuation. On land that has already been converted from farming use to building use, called non-agricultural or NA land, the price in the deed does not enter the calculation at all: duty is charged on the government value outright.
The rate itself is a single figure. The official help file for the government's own calculator prints 4.9 per cent for a sale deed and does not split it into basic duty plus surcharge, so this page does not split it either.
Here is the whole calculation on one acre of farmland in Dholera village. The government rate for that land is multiplied by the size of the parcel, and 4.9 per cent of the answer is the duty.
| 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
Stamp duty rates the official Garvi calculator applies, transcribed from the department's own help file for that calculator.
| 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 rate
The 4.9 per cent has been applied to every rate the government publishes for every one of the twenty two villages inside the region. That is 472 separate rates, each one worked out and shown.
The next charge on the same transfer is the registration fee, and the two together are what a buyer actually pays. To see the total for a particular village, start at cost by village.
The words on this page, in plain English
- Stamp duty
- A tax on the document that transfers the land. In Gujarat it is 4.9 per cent of the value the government puts on the property.
- Conveyance
- The legal name for a sale deed, the document that moves ownership from the seller to the buyer.
- Consideration
- The price actually written into the deed.
- Market value
- Not the price on the street. In this context it is the value the government calculates from the jantri, and it is what the tax is charged on.
- Jantri
- The government's own price list for land. It is printed village by village and it sets the value the tax is charged on, whatever price the buyer and seller agree between themselves.
- Non-agricultural land, NA land
- Farmland that has been legally converted to building use by an order under section 65 of the Gujarat Land Revenue Code. Until that order exists the land is still farmland in law, whatever is standing on it.