Stamp Duty and Registration Charges in Assam 2025: Everything You Need to Know

Rashi Sood

Last Updated on 17th July 2025

If you’re planning to buy property or land in Assam in 2025, understanding the stamp duty and registration charges in Assam is crucial. These are mandatory costs levied by the state government when you purchase, transfer, or register any immovable property, including land, flats, and commercial spaces. Whether you’re investing in land registration in Assam, buying a new home, or transferring ancestral property, being aware of these charges helps you plan your budget more effectively and avoid potential legal complications.

With the introduction of e-stamps in Assam and digital services like online stamp paper in Assam, property transactions in the state are becoming more transparent and efficient. However, some procedures, like the final land registration fees in Assam, still require in-person verification at the Sub-Registrar’s office.

Please read our blog to learn everything about stamp duty and registration charges in Assam. We’ll also discuss concessions for women buyers, required documentation, and how these costs impact different types of property transactions.

Table of Contents

Stamp Duty & Registration Charges
Stamp Duty Rates in Assam
Stamp Duty & Registration for Different Deeds
Using e-Stamp Assam & Online Stamp Paper
Land Registration & Government Value of Land in Assam
Can You Do Online Land Registration in Assam

What Are Stamp Duty & Registration Charges?

Stamp Duty: Mandatory state tax on property transactions.
Registration Charges: A fee for registering the transaction with the sub-registrar’s office, formalizing your ownership.

Together, these are part of the stamp duty and registration charges in Assam, which are essential for a valid property transaction.

Stamp Duty Rates in Assam (2025)

As of the latest 2025 updates:

Category	Stamp Duty Rate	Registration Fees
Male Buyers	6%	8.5% (for properties > ₹5 lakh)
Female Buyers	5%	8.5% (for properties > ₹5 lakh)
Joint Ownership (male–male or female–female)	Same gender-based rate	8.5% (for properties > ₹5 lakh)

Example
For a ₹50 lakh property in Guwahati:

A male buyer pays ₹3 lakh (stamp) + ₹4.25 lakh (registration) = ₹7.25 lakh total.
A female buyer pays ₹2.5 lakh + ₹4.25 lakh = ₹6.75 lakh.

Stamp Duty & Registration for Different Deeds

Deed Type	Stamp Duty Rate	Registration Charge
Gift Deed	5.6%	1%
Lease/Rent Agreement	2% of annual rent	Varies
Mortgage Deed	Depends on the mortgage amount	Varies
Partition Deed	₹500/share	Varies
General Power of Attorney to Close Relatives	₹500	₹100
Special Power of Attorney (SPOA)	₹100	Nominal fixed fee (if registered)
Release Deed	Varies (lower for family members)	Varies
Agreement for Conveyance	– Rs 100 for value up to Rs 1 lakh – Rs 1000 for Rs 1 lakh to Rs 10 lakh – Rs 5000 for above Rs 10 lakh	Varies
Cancellation Deed	Minimal fixed fees	Minimal fixed fees

Using e-Stamp Assam & Online Stamp Paper

Since September 2021, Assam has mandated e-stamping for transactions above ₹1 lakh. Benefits include:

Secure & tamper-proof certificates
Instant digital issuance via the SHCIL portal
Verifiable via UIN

Process

Submit property details on SHCIL or Assam’s e-stamp portal.
Pay digitally (NEFT/RTGS, UPI, cheque, etc.).
Receive UIN and PDF (or physical copy).
Verify authenticity online.

Suggested read: Stamp Duty in Haryana

Land Registration & Government Value of Land in Assam

Land registration in Assam involves:

Paying stamp duty and registration charges.
Executing the sale deed on stamp paper.
Submitting documents at the sub-registrar’s office.
Paying search, mutation, and document charges.

The land registration fees in Assam also include minor charges like mutation and record registration.

The government value of land in Assam (circle or ready-reckoner rates) plays a key role:

Used to calculate stamp duty when the market value is disputed
Available via the Assam Revenue Department or the Sub-Registrar’s office

Suggested read: Stamp Duty in Delhi

Can You Do Online Land Registration in Assam?

Fully online registration isn’t yet available. While e-stamping is digital, physical appearance at the sub-registrar is still mandatory. Online land registration in Assam remains aspirational—digital tools assist, but in-person completion is required.

Calculating Total Costs

For clarity, here’s an example for a ₹50 lakh flat:

Male buyer: stamp 6% = ₹3,00,000 + reg 8.5% = ₹425,000 ⇒ ₹7,25,000
Female buyer: stamp 5% = ₹2,50,000 + reg 8.5% = ₹4,25,000 ⇒ ₹6,75,000

Add:

e-Stamp charges (₹100)
Minor fees (mutation, verification)

Voila – this covers stamp duty and registration charges in Assam, land registration fees in Assam, and touches on the government value of land in Assam.

Step-by-Step Process

Check the government circle rate for your land/property.
Calculate payable amounts (gender, type, value).
Buy e-stamp paper via the SHCIL portal.
Draft deed on stamp paper.
Submit the deed with documents to the sub-registrar.
Pay registration fees (8.5%) + any minor charges.
Get a registered document copy + receipt.
Mutate the title in revenue records.

In conclusion, understanding the stamp duty and registration landscape in Assam is crucial for every property buyer. With recent revisions in 2025, stamp duty and registration charges are now standardized across the state, calculated on the higher of the circle rate or the agreed sale value. Timely payment not only legalizes your ownership but also safeguards against penalties – delays can invalidate transactions and incur fines. Unlike some other states, Assam does not differentiate charges based on gender for registration fees, simplifying the process for all buyers.

FAQs on Stamp Duty & Registration Charges in Assam

What is the stamp duty rate in Assam for 2025?

Male buyers: 6% of the property’s market or circle value
Female buyers: 5%
These rates apply statewide, including Guwahati.

How much is the registration fee for property in Assam?

A flat 8.5% registration fee is charged on properties valued above ₹5 lakh, irrespective of the buyer’s gender.

Are there any concessions for women or senior citizens in Assam?

Yes, women buyers enjoy a 1% concession (5% vs. 6%) on stamp duty. Currently, there is no official stamp duty concession for senior citizens in Assam.

Can stamp duty and registration fees be paid online in Assam?

Yes, you can pay the stamp duty through e-Stamping via the SHCIL portal. Payment methods include NEFT, RTGS, UPI, cheque, or DD. However, the registration fee must be paid in person at the sub-registrar’s office; full online registration isn’t available.

What documents are needed for property registration in Assam?

Essential documents typically include a signed sale deed, the seller’s and buyer’s photo ID and address proof, an e-Stamp certificate (UIN proof), property Patta, Jamabandi, or land records, an NOC (if applicable), a site plan or trace map, and passport-size photos of the buyer/seller & witnesses.

Is stamp duty applicable on agricultural land in Assam?

Yes, stamp duty applies to all immovable property transfers, including agricultural land, at the same gender-based rates (6% for men and 5% for women). No exemptions exist specifically for agricultural land.