Stamp Duty, TDS & Tax Guide for Property Buyers in Ahmedabad

Purchasing a high-value residence in central Ahmedabad involves specific statutory taxes and compliance requirements. Whether you are a resident buying in Nehrunagar or an NRI investing from abroad, here is a breakdown of stamp duty, TDS, and registration charges in 2026.

1. Stamp Duty & Registration Charges in Gujarat

In Gujarat, stamp duty for residential property transactions is 4.9% of the agreement value (or Jantara rate, whichever is higher). A 1% concession applies for female buyers, bringing stamp duty down to 3.9%. In addition, a 1% registration fee is payable to the Sub-Registrar of Assurances.

2. Section 195 TDS for NRI Sellers & Buyers

When buying property from an NRI, the resident buyer is required to deduct Tax Deducted at Source (TDS) under Section 195 of the Income Tax Act. For long-term capital gains, the base TDS rate is 20% plus applicable surcharge and health/education cess. Buyers must obtain a TAN (Tax Deduction Account Number) and deposit the withheld tax within statutory timelines.

3. GST on Under-Construction Luxury Property

For under-construction residential properties outside the affordable category, GST is levied at an effective rate of 5% without Input Tax Credit (ITC). Completed properties with an issued Occupancy Certificate (OC) are exempt from GST.

4. FEMA Compliance & Repatriation for NRIs

NRIs and OCI cardholders buying residential apartments in Ahmedabad can freely fund transactions via NRE or NRO banking channels. Repatriation of sale proceeds is permitted up to USD 1 million per financial year under RBI guidelines, subject to tax compliance.