Stamp Duty for NRI Property Buyers in India (2026)
NRIs (Non-Resident Indians) buying residential or commercial property in India pay the same stamp duty rates as Indian residents. However, additional TDS obligations under Section 195, FEMA compliance, and Power of Attorney rules make the process more complex. This guide explains everything.
Same as Resident Indians
- ✓Stamp duty rates (state-wise, same slabs)
- ✓Registration charges (typically 1%)
- ✓Women buyer concessions (if applicable)
- ✓Property registration process at sub-registrar
- ✓Eligibility to buy residential / commercial property
Extra Requirements for NRI Buyers
- !TDS deduction if buying from NRI seller (Sec 195)
- !FEMA compliance — funds via NRE/NRO account
- !PAN card mandatory (or Form 60)
- !Power of Attorney if buying remotely
- !RBI approval needed for agricultural land
Stamp Duty Rates for NRI Buyers — Top States (2026)
NRIs pay the same rate as male Indian residents unless the NRI buyer is a woman (women concession may apply)
| State | NRI Stamp Duty | Registration | Total |
|---|---|---|---|
| Maharashtra | 6% | 1% (max ₹30K) | 7% |
| Karnataka | 5% | 1% | 6% |
| Delhi | 6% | 1% | 7% |
| Uttar Pradesh | 7% | 1% | 8% |
| Gujarat | 4.9% | 1% | 5.9% |
TDS When Buying from an NRI Seller
If you (NRI or resident) are buying property from an NRI seller, you must deduct TDS before paying them. This is separate from stamp duty.
Buyer must file Form 27Q and issue TDS certificate (Form 16A) to the NRI seller within 15 days. Non-deduction attracts penalty and interest under Section 201.
FEMA — How NRI Buyers Must Route Funds
Permitted Fund Sources
- ✓ NRE (Non-Resident External) account — repatriable
- ✓ NRO (Non-Resident Ordinary) account — limited repatriation
- ✓ FCNR (Foreign Currency Non-Resident) account
- ✓ Inward remittance in foreign currency via banking channels
Not Permitted
- ✗ Cash payments (any amount)
- ✗ Traveller's cheques
- ✗ Foreign currency notes directly
- ✗ Agricultural land, plantation, farmhouse (needs RBI approval)
NRI Property Buying in India — FAQ
Do NRIs pay higher stamp duty than Indian residents?
No. NRIs pay exactly the same stamp duty rates as Indian residents. For example, in Maharashtra stamp duty is 6% for all buyers regardless of residency status. There is no separate NRI stamp duty slab in any Indian state.
Can an NRI woman get the women buyer stamp duty concession?
Yes. If an NRI woman is the sole buyer, she is eligible for the women concession where applicable — 4% in Delhi, 5% in Maharashtra, 6% in UP and Rajasthan. The concession is based on gender, not residency.
Can an NRI buy property in India without visiting?
Yes, through a registered Power of Attorney (POA). The POA holder can execute the sale deed and complete registration on behalf of the NRI. The POA must be notarised and apostilled in the country of residence, then registered at the Indian sub-registrar office.
What is TDS when an NRI buys from another NRI?
The buyer (NRI or resident) must deduct TDS at 20–34% under Section 195 before paying the NRI seller. This is separate from stamp duty and registration charges. File Form 27Q within 7 days of the quarter end.
Can NRIs buy agricultural land in India?
No, not directly. NRIs cannot purchase agricultural land, plantation property, or farmhouses under FEMA regulations without specific RBI approval. They can inherit such property but not buy it.
What documents does an NRI need for property registration?
PAN card (mandatory), passport copy, OCI/PIO card if applicable, NRI bank account details (NRE/NRO), address proof abroad, and the sale agreement. If using POA, the registered POA document is also required.
Also see:
Women Buyer Stamp Duty Concessions · Maharashtra · Karnataka · Delhi · Uttar Pradesh · Gujarat · All States