The Government of Kerala, on September 25, 2026, issued an order reducing the stamp duty on conveyance instruments for villas forming part of projects registered with the Kerala Real Estate Regulatory Authority (K-RERA), where specified environmental and energy-saving facilities have been installed. The concession applies to villas having rainwater harvesting facilities, energy-saving electrical appliances, and solar panels for lighting and water heating, with such installations certified by a Chartered Engineer.
The concessional stamp duty is fixed at ₹4 for every ₹100, or part thereof, of the consideration/value of the conveyance or the aggregate of the fair value of the land and value of the other properties comprised in the conveyance, whichever is higher. The order applies across all areas of Kerala, subject to the prescribed conditions.
The concessional rate will apply only where the transfer of the villa takes place within six months from the date of allotment of the house number by the concerned local body. At the time of registration, the purchaser/parties must also produce the K-RERA Registration Certificate of the project, and the total consideration/value, including the land and villa, must be fully and truly set forth in the conveyance instrument.
[G.O.(P) No. 88/2026/TAXES]
