Exchange deed in Andhra Pradesh (Vizag, Vijayawada): stamp duty and registration fee for swapping land, plots or flats
Short answer: In Andhra Pradesh, an exchange of property deed carries 4% stamp duty on the consideration or the market value of the property of greater value, whichever is higher (Article 27, reduced to 4% by G.O.Ms.No.582 of 30-11-2013, from 02-12-2013). The registration fee is 0.5%, and the IGRS duty and fee table adds Rs 200 user charges. The Stamp Duty FAQ says both parties pay the duty equally unless they agree otherwise.
The rows that apply to an exchange
- Stamp duty (Article 27, Exchange of property): the same duty as a conveyance, worked on the market value of the property of greater value. The schedule's note says the rate was reduced to 4% by G.O.Ms.No.582 of 30-11-2013. The IGRS table (row 19) reads "4% on consideration or M.V. of the property of greater value, whichever is higher".
- Registration fee (fee table, Category 1, row 4; IGRS table row 19): 0.5%. Unlike the gift and settlement rows next to it, no minimum or maximum is shown.
- User charges (IGRS table row 19): Rs 200.
- Not in these tables: transfer duty. The IGRS Duty Fee Calculator shows a transfer duty field, so run it for your document before you pay.
Compare: AP sale and gift rows are in our AP sale and gift deed charges guide. Dividing family property among co-owners is a partition (see the AP partition and settlement deed guide).
How it adds up
Example only, not a quote: the numbers assume two plots whose values adopted by the Sub-Registrar are Rs 60 lakh and Rs 40 lakh, just to show how the percentages work. Your values come from the published market value and the office's own working.
- Stamp duty: 4% of the greater value, Rs 60 lakh, is Rs 2,40,000, shared Rs 1,20,000 each unless the deed says otherwise.
- Registration fee: 0.5% of Rs 60 lakh is Rs 30,000, plus Rs 200 user charges. We used the same Rs 60 lakh as the fee base; confirm the fee base at the office (to verify).
Transfer duty, if the calculator shows one, comes on top. Check both properties' values first with our AP market value guide.
What the AP Stamp Duty FAQ adds
- Who pays: "In case of exchange deed both parties equally", in the absence of an agreement to the contrary.
- Value: stamp duty on sale, gift, exchange or settlement is levied on market value, and the Sub-Registrar issues a market value slip when the document is presented.
Whether a swap should be an exchange deed, two sale deeds, a gift or a partition, and any income tax on it, are questions for your own lawyer or tax adviser. This page only lists the published stamp duty and registration fee rows and what the department's FAQ says. Not legal advice.
Checklist before swapping plots or flats
- Title papers, pattadar passbook where relevant, and an EC for both properties (AP EC guide)
- Both properties checked on the prohibited property list (AP prohibited property search)
- The published market value for both, since the duty follows the higher one
- Who pays the duty, written into the deed if it isn't half each
- Stamp paper or e-stamp (AP e-stamp and franking guide) and a slot (AP slot booking guide)
- After registration, the name change in land records for each side (Meebhoomi mutation guide)
Property in Hyderabad? See the Telangana exchange deed guide.
A free sample from our Andhra Pradesh property do-it-yourself pack for NRIs: which portal to open, in what order, what to ask for, and what to keep on file.
Get it free (instant download)FAQ
What is the stamp duty on an exchange deed in Andhra Pradesh?
Article 27 charges the conveyance duty on the market value of the property of greater value, and the schedule notes the rate was reduced to 4% by G.O.Ms.No.582 of 2013. The IGRS table reads 4% on consideration or market value of the greater-value property, whichever is higher.
What is the registration fee for an exchange deed in AP?
The 2013 fee table lists 0.5% for an exchange, with no minimum or maximum shown, and the IGRS table adds Rs 200 user charges.
Who pays the stamp duty on an exchange in AP?
The AP Stamp Duty FAQ says both parties pay equally, unless they have agreed otherwise.
Is there transfer duty on an exchange in AP?
It isn't in the tables we read. The IGRS Duty Fee Calculator has a transfer duty field, so run it for your document type and confirm with the Sub-Registrar.
Should we do an exchange deed or two sale deeds?
That depends on the properties, the families involved and tax, so ask your lawyer or tax adviser. This page only lists the published rates. Not legal advice.
Official sources
- AP IGRS: Duty and fee details (home page)
- AP IGRS stamp duty schedule, Article 27 (PDF)
- AP IGRS Registration fee table, G.O.Ms.No.463 of 2013 (PDF)
- AP IGRS Stamp Duty FAQ (PDF)
Not legal advice. We don't check properties or certify ads. A lawyer must confirm title, and the Authority's own notices override anything on this page.