Gift Deed Stamp Duty in Delhi: Rates for Men, Women and Family
Checked against official government sources. General information, not legal or financial advice.
Delhi charges the same stamp duty on a gift deed as on a sale, and it depends on who receives the gift: 6% if a man receives it, 4% for a woman and 5% when a man and woman receive it jointly. There is no lower rate for gifts within the family. A 1% registration fee is added.
In this guide
Gift deed stamp duty in Delhi
Duty is charged on the higher of the circle rate value and the market value.
| Who receives the gift | Stamp duty | Registration fee |
|---|---|---|
| Man | 6% | 1% + ₹100 pasting fee |
| Woman | 4% | 1% + ₹100 pasting fee |
| Man and woman jointly | 5% | 1% + ₹100 pasting fee |
Who counts as family in Delhi
Delhi does not give a separate concession for gifts to family members. The rate depends only on whether the person receiving the gift is a man, a woman or a joint couple. Gifting to a woman family member lowers the duty.
⌂Looking for a property?See homes, plots and shops listed by owners and agents.BrowseRegistration fee on a gift deed
The registration fee is 1% of the property value, plus a pasting fee of about ₹100.
Worked example
A father gifts his ₹1.5 crore flat in Dwarka to his son. Stamp duty at 6% is ₹9 lakh and the registration fee is ₹1.5 lakh. If he gifts it to his daughter instead, stamp duty at 4% is ₹6 lakh.
Rules every gift deed must follow
- A gift of immovable property must be made by a registered deed, signed by the donor and attested by two witnesses.
- The person receiving the gift must accept it while the donor is alive; a gift deed is not a substitute for a will.
- A gift is voluntary and without payment. If money is paid, the deal is treated as a sale and sale stamp duty applies.
- Once registered, a gift can be cancelled only in narrow cases (for example, where the deed itself allows it on a condition, or fraud or undue influence is proved).
- Not sure whether to gift now or leave the property by will? Read our gift deed vs will comparison.
Income tax on gifted property
Property received from a relative (spouse, parents, children, siblings and other relatives listed in the Income Tax Act) is not taxed in the hands of the person receiving it. If the person giving the gift is not a relative and the stamp duty value is above ₹50,000, that value is taxable for the receiver under Section 56(2)(x). When the receiver later sells, the donor’s original cost and holding period are used to work out capital gains.
How to register a gift deed in Delhi
- Check the circle rate for the colony category and prepare the gift deed.
- Buy an e-stamp through SHCIL for the duty amount.
- Book an appointment and register at the sub-registrar’s office with donor, donee and two witnesses.
- Apply for mutation with the municipal corporation so property tax records show the new owner.
Documents needed
- Draft gift deed describing the property, the relationship and the donee’s acceptance
- Proof of the donor’s ownership (title deed) and the latest property tax receipt or land record extract
- Identity proof and PAN of donor, donee and two witnesses; passport-size photographs
- Proof of relationship (birth or marriage certificate, ration card or similar) when claiming the family rate
- Stamp duty and registration fee payment receipts or e-stamp certificate
Related guides
- Stamp duty in Delhi (sale)
- Delhi land records
- Rules across all states: our gift deed stamp duty guide.
Gift deed in Delhi: common questions
What is the stamp duty on a gift deed in Delhi?
6% if a man receives the gift, 4% for a woman and 5% when a man and woman receive it jointly.
Is there a concession for gifts to family in Delhi?
No. Delhi uses the same rates whether the gift is to family or not.
What is the registration fee on a gift deed in Delhi?
1% of the property value plus a pasting fee of about ₹100.
Is a gift to a daughter cheaper than to a son in Delhi?
Yes. Stamp duty is 4% for a woman receiver against 6% for a man.
Is stamp duty charged on circle rate in Delhi?
On the higher of the circle rate value and the market value.
Rates as notified by the Department of Revenue, Government of NCT of Delhi, checked in November 2026. Stamp duty rules change by notification, so confirm the amount on the Delhi revenue department website or at the sub-registrar’s office before you register. This guide is general information, not legal or tax advice.
Related guides
Land records · DelhiRent Agreement Stamp Duty in Delhi: 2% Rate and ₹1,100 Registration
Land records · DelhiDelhi Land Records 2026: Bhulekh Delhi Khatauni, Khasra and Mutation
Land Records & Stamp DutyRent Agreement Stamp Duty in Gujarat: ₹500 Flat for Homes (2025 Rule)New properties in Lucknow
₹1.3 crore5 BHK House for Sale in Manas Vihar, LucknowManas Vihar, Lucknow
₹1.87 croreRohit Avenue Vrindavan Yojana 4 BHKVrindavan Yojna, Lucknow