The Real Cost of Buying a Plot in 2026: Every Charge
- The headline plot price is rarely the whole cost. On top of it a Maharashtra buyer pays stamp duty, a registration fee, an NA-conversion premium and legal/incidental charges — typically another 4%–7% of the agreement value.
- Stamp duty on a conveyance is 3%–5% of the agreement or ready-reckoner value, whichever is higher — 5% inside a municipal corporation, 4% in a municipal council/cantonment, 3% in a gram-panchayat (rural) area, plus a 1% metro cess in Mumbai, Pune, Nagpur, Nashik, Thane, Navi Mumbai and Pimpri-Chinchwad.
- The registration fee is 1% of value, capped at ₹30,000 where the value is above ₹30 lakh.
- Since 31 December 2025, NA conversion carries a one-time premium of 0.1%–0.5% of ready-reckoner value instead of a separate Sanad.
- There is no GST on the sale of plain land; but if the consideration is ₹50 lakh or more, the buyer deducts 1% TDS under Section 194-IA of the Income-tax Act.
Ask what a plot costs and you will be quoted one number. Budget only for that number and you will be short by lakhs at the sub-registrar’s window. This page itemises every charge a Maharashtra plot buyer meets in 2026, then works a full example on a ₹50 lakh plot.
What is the real cost of buying a plot in Maharashtra in 2026?
The all-in cost of buying a plot is the agreement price plus four layers of charge: stamp duty (3%–5% plus metro cess), the registration fee (1%, capped at ₹30,000), the one-time NA-conversion premium (0.1%–0.5%), and legal and incidental costs — together usually 4%–7% of the plot value.
Each of these is a different authority collecting a different charge: stamp duty and registration go to the Inspector General of Registration (IGR) through the state treasury, the NA premium to the Revenue department, and legal and brokerage costs to your own advisers. They are not interchangeable, and none of them is negotiable with the seller — they sit on top of whatever price you agree. The sections below take them one at a time.
How much is stamp duty on a plot in Maharashtra?
Stamp duty on a conveyance of immovable property is charged under Article 25 of Schedule I to the Maharashtra Stamp Act at 5% of value inside a municipal corporation, 4% in a municipal council or cantonment, and 3% in a gram-panchayat (rural) area — with a further 1% metro cess in the notified metro cities.
The duty is calculated on the agreement value or the ready-reckoner (Annual Statement of Rates) value, whichever is higher — so a below-ASR bargain still attracts duty on the government floor. Most land on the Mumbai–Pune and Raigad corridors sits in gram-panchayat jurisdiction, where the rate is 3% and no metro cess applies; a plot inside Panvel, Pune or Navi Mumbai municipal limits attracts the higher slab plus the 1% cess. Maharashtra also offers a 1% concession for a sole or joint female buyer on residential transfers, which may apply depending on how the plot and its intended use are classified — confirm eligibility for your specific transaction.
What is the registration charge, and is it really capped?
Yes — the registration fee is 1% of the property value but is capped at ₹30,000 wherever the value exceeds ₹30 lakh; below ₹30 lakh it is a straight 1%.
This cap is the one charge that stops scaling with the deal size. On a ₹25 lakh plot the fee is ₹25,000 (1%); on a ₹50 lakh plot it is ₹30,000, not ₹50,000; on a ₹2 crore plot it is still ₹30,000. The fee is paid to the sub-registrar alongside stamp duty at the time of registration, usually online through the GRAS (Government Receipt Accounting System) portal linked to IGR Maharashtra. A small document-handling charge (a few hundred rupees per document) is collected separately.
Do you still pay an NA premium — and how much?
For most plotted land you no longer pay a separate Sanad fee, but since 31 December 2025 conversion carries a one-time premium of 0.1% to 0.5% of the ready-reckoner value, by plot size, under the amended Maharashtra Land Revenue Code.
The Maharashtra Land Revenue Code (Second Amendment) Act, 2025 replaced the old recurring non-agricultural assessment and Collector’s Sanad, where the intended use is already permitted under the Development or Regional Plan, with a single premium tied to the plot’s ASR value. The slabs are small in absolute terms but belong in any honest cost sheet.
| Plot area | One-time NA premium (of ready-reckoner value) |
|---|---|
| Up to 1,000 sq m | 0.1% |
| 1,001–4,000 sq m | 0.25% |
| Above 4,000 sq m | 0.5% |
What legal and incidental charges should you budget for?
Beyond the three statutory charges, budget for a title search and legal opinion, deed drafting, document-handling and scanning fees, mutation (ferfar) entry, and brokerage if an agent is involved — together commonly ₹25,000 to ₹75,000 on a mid-sized plot, plus brokerage of 1%–2% where applicable.
These are the costs buyers most often leave out because no single office bills them. A proper title search across the 7/12, 8A and mutation register, a lawyer’s search report, and clean deed drafting are the cheapest insurance in the whole transaction. Mutation of the record of rights into your name after registration carries a nominal fee at the talathi’s office. Brokerage, where a channel partner is involved, is typically 1%–2% of the price and is a matter of contract, not statute.
Is there GST or TDS on a land purchase?
There is no GST on the sale of plain land — under Schedule III of the CGST Act the sale of land is neither a supply of goods nor of services — but the buyer must deduct 1% TDS under Section 194-IA of the Income-tax Act when the consideration is ₹50 lakh or more.
The GST point is frequently misstated: GST applies to under-construction buildings and to works contracts, not to a transfer of bare land, so a plot purchase carries none. TDS is the buyer’s compliance, not the seller’s: on a sale of ₹50 lakh or more you deduct 1% of the consideration, deposit it against the seller’s PAN and file Form 26QB. Deduct 1% from a seller without a PAN and the rate rises to 20%.
What does the all-in cost look like on a ₹50 lakh plot?
On a ₹50,00,000 plot in a Raigad gram-panchayat area, a male buyer pays roughly ₹1,50,000 stamp duty (3%), ₹30,000 registration (capped), about ₹10,000 NA premium and around ₹35,000 in legal and incidental costs — about ₹2.25 lakh, or 4.5% over the price, before any brokerage.
The worked figures below assume a 2,000 sq m plot with a ready-reckoner value of ₹40,00,000, bought in gram-panchayat jurisdiction (so 3% duty and no metro cess). Change the jurisdiction to a municipal corporation and the duty slab plus cess alone would add well over a lakh.
| Charge | Basis | Amount |
|---|---|---|
| Plot price (agreement value) | — | ₹50,00,000 |
| Stamp duty | 3% of value (gram panchayat) | ₹1,50,000 |
| Registration fee | 1%, capped at ₹30,000 | ₹30,000 |
| NA-conversion premium | 0.25% of ₹40,00,000 ASR (1,001–4,000 sq m) | ₹10,000 |
| Legal, drafting, mutation, handling | Estimate | ₹35,000 |
| Total charges over price | ≈4.5% of price | ₹2,25,000 |
| All-in outlay | — | ₹52,25,000 |
FAQ
How much is stamp duty on a plot in Maharashtra in 2026?
Stamp duty on a conveyance is 5% of value inside a municipal corporation, 4% in a municipal council or cantonment, and 3% in a gram-panchayat (rural) area, plus a 1% metro cess in Mumbai, Pune, Nagpur, Nashik, Thane, Navi Mumbai and Pimpri-Chinchwad. It is charged on the agreement value or the ready-reckoner value, whichever is higher.
Is the registration fee really capped at ₹30,000?
Yes. The registration fee is 1% of the property value, but it is capped at ₹30,000 wherever the value exceeds ₹30 lakh. Below ₹30 lakh it is a straight 1% of value.
Do I pay GST when buying a plot?
No. Under Schedule III of the CGST Act the sale of land is neither a supply of goods nor of services, so a purchase of plain land carries no GST. GST applies to under-construction buildings and works contracts, not to a bare-land transfer.
When is TDS deducted on a land purchase?
When the consideration is ₹50 lakh or more, the buyer must deduct 1% TDS under Section 194-IA of the Income-tax Act, deposit it against the seller’s PAN and file Form 26QB. If the seller has no PAN, the rate rises to 20%.
How much is the NA conversion premium now?
Since 31 December 2025 it is a one-time premium of 0.1% of ready-reckoner value up to 1,000 sq m, 0.25% for 1,001–4,000 sq m, and 0.5% above 4,000 sq m, under the amended Maharashtra Land Revenue Code, in place of the old Sanad.
Do women buyers get a stamp duty concession on land?
Maharashtra offers a 1% stamp-duty concession for a sole or joint female buyer on residential transfers. Whether it applies to a given plot depends on how the plot and its intended use are classified, so eligibility should be confirmed for the specific transaction.
Before you buy
A cost sheet is only as good as the ready-reckoner figure and jurisdiction behind it. If you are pricing a specific plot in the Karjat–Khopoli–Alibaug–Shrivardhan corridor, our team can work the full stamp duty, registration and NA numbers for that survey number with you.
Related reading
The charges, one by one
- Raigad plot stamp duty in 2026 — the slabs and the metro cess
- NA premium in 2026 — how it is calculated and who pays
- Karjat and Khopoli ready reckoner 2026 — the value duty is computed on
- Is there GST on a plot purchase? — why plain land carries none
- Capital gains tax on land — the cost at the other end
- How to register a land sale — the sub-registrar step and fees
Budgets by amount
- The all-in cost of a weekend villa plot on SH-93 — a worked corridor example
- The plot cost calculator — total outlay, not just price
- Land under ₹25 lakh near Mumbai — the entry band
- ₹20–50 lakh plots in Karjat and Khopoli — the mid band
- A ₹50 lakh land budget in 2026 — what it buys all-in
- ₹1 crore land near Mumbai — the upper band
Diligence before you pay
- Weekend plot buyer checklist — what to confirm before funds move
- Title due-diligence checklist — the cheapest insurance in the deal
- How to check a plot’s NA status — the record that drives the premium
- What NA land actually means — the status behind the charges
- How to shortlist a plot — pricing against comparables
- Plot loans in Maharashtra — financing on top of the all-in cost
Where to buy
- The Khopoli-Pali road (SH-93) guide — our core corridor, survey by survey
- Karjat land prices in 2026 — a popular plotted belt
- Panvel plots in 2026 — the airport-side market
- Upper Alibaug land in 2026 — a premium coastal corridor
Citations and sources
Maharashtra Stamp Act, Schedule I, Article 25 (conveyance), via the Inspector General of Registration (igrmaharashtra.gov.in); Registration Act, 1908 (registration fee); Maharashtra Land Revenue Code (Second Amendment) Act, 2025, Section 47 (NA premium); Central Goods and Services Tax Act, Schedule III (land not a supply); Income-tax Act, Section 194-IA (1% TDS). General information, not investment or legal advice.
