Stamp Duty, GST and TDS on Luxury Property in Gurgaon (2026)

Stamp duty and registration in Gurgaon

Within Gurgaon's municipal limits, published guides and Haryana government statements put stamp duty at 7% for male buyers (this includes a 2% development component), 5% for female buyers and 6% for joint male-female ownership. Rates outside municipal limits are lower. Duty is charged on the higher of the government circle rate and the agreement value, so buying below the circle rate does not reduce it.

Registration fees are paid separately and are capped at ₹50,000. Confirm the current rate and circle rate on the Haryana revenue department's portal or with the sub-registrar before you budget, because sources do not all agree on the joint-ownership rate.

GST: only on under-construction homes

An under-construction luxury apartment attracts GST at 5% without input tax credit. Affordable housing, as defined under GST, is taxed at 1%, which does not apply to luxury homes. Once a building has an occupation certificate, the sale of a completed home attracts no GST. This is one reason a ready resale home and a new launch at the same headline price have different total costs.

TDS under Section 194-IA

If the purchase price is ₹50 lakh or more, the buyer must deduct 1% TDS from payments to the seller and deposit it with Form 26QB within 30 days from the end of the month of payment. For instalment payments, deduct 1% from each instalment. If the seller is a non-resident, different and much higher TDS rules apply under Section 195, so take professional advice.

Worked examples

A ₹5 Cr ready apartment bought by one male buyer: stamp duty about ₹35 lakh, registration up to ₹50,000, no GST, TDS of ₹5 lakh deducted from the payment (not an extra cost). Total statutory cost: about ₹35.5 lakh, or roughly 7.1%.

The same flat registered in a woman's name: stamp duty about ₹25 lakh, saving about ₹10 lakh.

A ₹15 Cr under-construction apartment bought jointly by a man and a woman: stamp duty about ₹90 lakh at 6%, GST of 5% charged on the agreement value (the rate already allows for the land component), registration up to ₹50,000 and TDS of ₹15 lakh deducted from payments. Ask the developer for a written cost sheet that separates each item.

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Other charges to ask about

Car parking, club membership, preferential location charges (floor, view, corner), external and infrastructure development charges where applicable, interest-free maintenance security, power backup and meter charges, and the first year of maintenance. These can add several percent to the price of a new luxury apartment.