How much stamp duty do I pay when buying agricultural land?

Stamp duty is a state tax paid when you register the sale deed, and registration fee is charged separately. The amount is calculated as a percentage of the higher of two values: the actual sale price written in the deed, or the government's notified circle rate, guidance value or ready reckoner rate for that land. So even if you pay less than the circle rate, duty is charged on the circle rate. The rate of stamp duty varies by state and sometimes by the type of land and the buyer. Many states give a lower or concessional stamp duty for agricultural land, and several states give a reduction when the buyer is a woman, so it is worth checking. The registration fee is usually a smaller percentage on top. To estimate your cost: find the circle rate for the survey number, compare with your purchase price, take the higher value, then apply your state's stamp duty rate plus registration fee. The exact rates, any agricultural or women concession, and the current circle rate are all available at the sub-registrar office or the state registration department portal. Pay duty correctly, because under-valuing to save duty can lead to penalty and demand later. This is general information, not legal advice.