What a flat in Delhi NCR really costs (stamp duty, registry, GST and the rest)

By Shubham Giri, Rangeela Estate · Facts checked 13 October 2026

Almost every buyer I speak to knows the price of the flat. Very few know what they will actually pay by the day they get the keys.

On an ₹80 lakh under-construction flat the extra can easily be ₹12 to ₹15 lakh. Most of it comes from your own pocket, because the home loan usually does not cover it. Here is where it goes, and a calculator so you can work out your own number.

The 5 costs on top of the price

Stamp duty: a state tax on the sale deed. The biggest extra cost.
Registration fee: paid at the sub-registrar office when the deed is registered.
GST: only on under-construction flats. Ready flats with an occupancy certificate have no GST.
Builder charges: parking, club membership, maintenance deposit (IFMS), power backup, preferred location charges (PLC). Some are optional, many are not.
Loan and legal costs: loan processing fee, a lawyer to check the title, and small charges like society transfer fees on resale.

Stamp duty and registration in NCR

Each state sets its own rates. Women buyers pay less in all three NCR states, so many families register in the wife's name or jointly.

State	Men	Women	Joint (man + woman)	Registration fee
Uttar Pradesh (Noida, Greater Noida, Ghaziabad, YEIDA)	7%	6% (5% if the value is up to ₹1 crore)	6.5%	1% of the value
Haryana, urban (Gurugram, Faridabad)	7%	5%	6%	A fixed fee by value slab
Delhi (most areas)	6%	4%	5%	1% of the value

Stamp duty is charged on the agreement value or the government circle rate, whichever is higher. If you buy below the circle rate, you still pay duty on the circle rate.

Tip: Rates checked on 13 October 2026. States change them, so confirm the current rate on the official portal (IGRS UP, Haryana e-GRAS, Delhi DORIS) or at the sub-registrar office before you pay.

GST: only on under-construction flats

Type of flat	GST
Under construction	5% (no input tax credit)
Under construction, affordable housing (up to ₹45 lakh and 60 sq m carpet in metro cities)	1%
Ready to move, with occupancy or completion certificate	No GST
Resale flat (from an owner, not the builder)	No GST

GST is on the builder's price and charges, not on stamp duty. Ask the builder for a price sheet that shows GST as a separate line.

TDS: 1% you must deduct yourself

If the flat costs ₹50 lakh or more, the buyer has to deduct 1% from the payment and deposit it with the Income Tax department in the seller's name. This is not an extra cost, it comes out of the price. But if you forget, you pay interest and penalty.

From 1 April 2026 this rule sits in Section 393 of the new Income-tax Act, 2025 (earlier it was Section 194-IA). Your bank or a CA can do it for you in ten minutes.

An example: an ₹80 lakh flat in Noida

Bought by a man, under construction, with ₹3 lakh of builder charges and ₹50,000 of loan and legal costs:

Item	Amount
Price	₹80,00,000
GST 5% on price + charges	₹4,15,000
Builder charges	₹3,00,000
Stamp duty 7%	₹5,60,000
Registration 1%	₹80,000
Loan + legal	₹50,000
Total	₹94,05,000

That is about 17.5% more than the price. If the same flat is registered in a woman's name, UP stamp duty drops to 5% because the value is under ₹1 crore: ₹4,00,000, a saving of ₹1,60,000. Use the calculator below with your own numbers.

What the home loan does not pay

Banks lend on the property price, usually up to 75–90% of it. Stamp duty, registration and most builder extras are usually paid from your own savings. Plan for the down payment plus these costs together.

Questions buyers ask

How much is stamp duty in Noida?

Noida follows Uttar Pradesh rates: 7% for men, 6% for women (5% for women when the property is worth up to ₹1 crore) and 6.5% for a man and woman buying jointly, plus a 1% registration fee. Confirm the current rate on igrsup.gov.in before paying.

How much is stamp duty in Gurugram?

In urban Haryana, including Gurugram and Faridabad, stamp duty is 7% for men, 5% for women and 6% for joint owners. Registration is a fixed fee by property value. Confirm current rates on the Haryana e-GRAS portal.

Is there GST on a ready-to-move flat?

No. If the builder has the occupancy or completion certificate when you buy, there is no GST. Under-construction flats have 5% GST, or 1% for affordable housing.

Does the home loan cover stamp duty?

Usually not. Banks lend a share of the property price. Stamp duty, registration and most extra charges come from your own money.

Who deducts TDS on a property purchase?

The buyer, when the price is ₹50 lakh or more. Deduct 1% and deposit it in the seller's name. From April 2026 the rule is Section 393 of the Income-tax Act, 2025.