Stamp duty is a tax that is levied on documents. A physical stamp had to be attached to or embossed upon the document to denote that stamp duty had been paid before the document was legally effective. Contemporary versions of the tax no longer necessitate an actual stamp.

In India, the property registration stamp duty differs from state-to-state, like Delhi has 3% + 5% of a surcharge, whilst Maharashtra has 10% duty levied directly on the market value.