Trust registration cost and stamp duty
The cost of registering a trust has three parts: stamp duty on the deed, the registration fee at the sub-registrar's office, and what you pay for drafting. The first two are set by your state and can be a fixed sum or a percentage of what you put into the trust. No single figure applies across India.
- Stamp duty and registration fees on a trust deed are state charges. Check your own state's schedule.
- Tamil Nadu shows Rs 1,000 stamp duty and a registration fee of 1% of the corpus.
- Karnataka's Stamp Act shows Rs 2,000 for a public charitable trust deed that transfers no property.
- In Maharashtra a charitable trust deed that settles money or property is charged 2% of that amount or value.
- Putting land or a building into the deed raises the cost sharply in every state we checked.
In this guide
What exactly are you paying for?
Stamp duty is a tax on the document. You pay it before or at the time of signing, by e-stamp or stamp paper as your state allows. The registration fee is a separate charge the sub-registrar collects for recording the deed under the Registration Act, 1908. Then there is the professional fee for drafting. People often budget for the last and are surprised by the first two.
| Cost | Paid to | How it is fixed |
|---|---|---|
| Stamp duty on the deed | State government | State Stamp Act: a fixed sum or a percentage |
| Registration fee | Sub-registrar, for the state | State fee table: fixed or a percentage of the corpus |
| Drafting the deed | Your professional | Agreed fee |
| Later items | Various | PAN, Charity Commissioner registration where your state has one, tax registration help |
What do states charge on a trust deed?
We read the current schedule for three states. Use this table only if your trust is being registered in one of them.
| State | Deed with money only | Deed that also transfers property | Registration fee |
|---|---|---|---|
| Tamil Nadu | Rs 1,000 | Treated as a sale. The fee table shows 7% stamp duty on market value for a sale | 1% of the corpus fund. For a sale, 2% of market value |
| Karnataka | Rs 2,000 for a trust made only for public religious and charitable purposes | Same duty as a conveyance on the amount and market value | Not confirmed. Ask the sub-registrar |
| Maharashtra | Rs 500 if nothing is settled by the deed. If a sum is settled on a religious or charitable trust, 2% of that sum | Charitable or religious trust: 2% of market value. Any other trust: same duty as a conveyance | Not confirmed. Ask the sub-registrar |
Read the Maharashtra row with care. Article 61 of the Maharashtra Stamp Act charges Rs 500 only where there is no disposition of property. Where the deed settles an amount or property, the duty is linked to that amount. Ask the sub-registrar how your office treats a small opening sum.
Other states have their own entries, and they change. Karnataka's figure, for example, was revised with effect from 3 February 2024. For any other state, look up the Trust or Declaration of Trust entry in the state's stamp schedule, or ask at the local sub-registrar's office before you buy the stamp.
Why does property in the deed cost so much more?
A deed that only records a small opening sum is a simple declaration. A deed that moves land or a building into the trust also transfers that property, so states tax it like a transfer. Tamil Nadu says so in its fee table. Karnataka and Maharashtra link the duty to market value in their Acts. This is why many founders start the trust with a modest sum of money and bring in property later, after taking advice on the duty at that stage. It is a cost decision, and you should make it knowingly.
How to work out your own cost
- Fix the state. Duty follows the place where the deed is signed and registered.
- Fix what goes in. Decide the opening corpus and whether any immovable property is being settled now.
- Find the stamp entry. Open your state's Stamp Act schedule or the registration department's fee table and read the entry for a trust.
- Find the registration fee. It is in a separate fee table. Check whether it is a fixed sum or a percentage of the corpus.
- Add drafting and small costs. Include the drafting fee, copies, and the PAN application.
- Register in time. A deed must be presented for registration within four months of signing, so pay the duty and book the visit early.
A worked example with rupee numbers
Meena starts a public charitable trust with Rs 1,00,000 in cash and no land.
- In Tamil Nadu: stamp duty Rs 1,000, plus registration fee of 1% of Rs 1,00,000, which is Rs 1,000. With Rs 1,499 for drafting, the total is Rs 3,499.
- In Karnataka: stamp duty Rs 2,000, plus Rs 1,499 for drafting, makes Rs 3,499 before the registration fee.
- In Maharashtra: if the deed settles the Rs 1,00,000, duty at 2% is Rs 2,000. With drafting, that is Rs 3,499 before the registration fee.
Now suppose Meena also settles a plot worth Rs 20,00,000 in the Tamil Nadu deed. At the sale rates in the fee table, stamp duty is 7%, which is Rs 1,40,000, and the registration fee is 2%, which is Rs 40,000. The same trust now costs Rs 1,80,000 in state charges.
The mistake people usually make
- Using another state's figure. A number from a friend in a different state, or from an old web page, is often wrong for you.
- Adding property without checking the duty. One line settling a flat can move the bill from a few thousand rupees to lakhs.
- Under-stamping to save money. An under-stamped deed can be held up at registration and attract a penalty under the state's Stamp Act.
- Forgetting what comes after. The PAN, the bank account and tax registration follow. The steps are in how to register a trust.
Should you pay a professional at all? The stamp and the registration visit you can handle yourself. The wording of the deed decides both the duty and whether the trust later gets tax registration, so that is where expert drafting earns its fee.
Sources
- Tamil Nadu Registration Department: duty and fees table, declaration of trust and sale (checked 12 Nov 2026)
- India Code: Karnataka Stamp Act, 1957, Schedule, Article 54 (checked 12 Nov 2026)
- India Code: Maharashtra Stamp Act, Schedule I, Article 61, text as on 8 April 2025 (checked 12 Nov 2026)
How AprilTax can help
A Tax Expert at AprilTax drafts your trust deed for Rs 1,499. You fill in one online form with the trust's name, the settlor, the trustees, the purpose and the address. That fee is for drafting only. Stamp duty and the registration fee are paid by you to your state. Start at trust deed drafting.
Frequently asked questions
How much does it cost to register a trust in India?
What is the stamp duty on a trust deed?
Is stamp duty on a trust deed the same in every state?
Why is stamp duty higher when property is transferred to the trust?
What is the registration fee for a trust deed?
Does the AprilTax fee of Rs 1,499 include stamp duty?
Is there a time limit to register a trust deed after signing?
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