Gift Deed Stamp Duty in Maharashtra: ₹200 for Family, Rules and Fees
Checked against official government sources. General information, not legal or financial advice.
Gifting a flat, house or farm land to your husband or wife, son, daughter, grandchild, or the widow of a deceased son costs only ₹200 in stamp duty in Maharashtra, with a ₹200 registration fee. Gifts to anyone else, including brothers, sisters and parents, attract 3% of the market value as stamp duty.
In this guide
Gift deed stamp duty in Maharashtra
Stamp duty on a gift deed is worked out on the ready reckoner (market) value of the property.
| Who receives the gift | Property type | Stamp duty |
|---|---|---|
| Spouse, son, daughter, grandson, granddaughter, or wife of a deceased son | Residential or agricultural | ₹200 (flat) |
| Same family members | Commercial (shop, office) | 3% of market value |
| Anyone else (including parents, brothers, sisters, friends) | Any | 3% of market value |
In some municipal areas a surcharge is added on top of the 3%. The IGR Maharashtra calculator adds the correct amount for your area.
Who counts as family in Maharashtra
The ₹200 rate applies only to the relationships listed in the government notification: husband, wife, son, daughter, grandson, granddaughter, and the wife of a deceased son. It applies to residential and agricultural property. Gifts to parents, brothers or sisters are not covered and pay the 3% rate.
⌂Looking for a property?See homes, plots and shops listed by owners and agents.BrowseRegistration fee on a gift deed
For family gifts that qualify for the ₹200 stamp duty, the registration fee is also ₹200, so the government charges total ₹400. For other gift deeds, the registration fee is 1% of the market value, capped at ₹30,000.
Worked example
A father gifts his ₹1.2 crore flat in Pune to his daughter: stamp duty ₹200 + registration ₹200 = ₹400. If he gifts the same flat to his brother instead, stamp duty is 3% (₹3.6 lakh) and the registration fee is capped at ₹30,000, a total of about ₹3.9 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 Maharashtra
- Check the ready reckoner value and calculate charges on igrmaharashtra.gov.in.
- Pay stamp duty and the registration fee online through GRAS.
- Book an appointment and visit the sub-registrar’s office with the donor, donee and two witnesses.
- After registration, apply to update the 7/12 extract or property card in the donee’s name.
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 Maharashtra (sale)
- 7/12 utara on Mahabhulekh
- Rules across all states: our gift deed stamp duty guide.
Gift deed in Maharashtra: common questions
What is the stamp duty on a gift deed to a son in Maharashtra?
₹200 for residential or agricultural property, plus a ₹200 registration fee.
Is the ₹200 rate available for gifts to a brother or sister?
No. Gifts to siblings pay 3% of the market value.
What is the stamp duty on a gift deed to parents in Maharashtra?
Parents are not in the ₹200 list, so the gift pays 3% of the market value.
Does the ₹200 rate apply to a shop or office?
No. It covers residential and agricultural property only; commercial property pays 3%.
What is the registration fee on a gift deed in Maharashtra?
₹200 for qualifying family gifts; otherwise 1% of the market value, capped at ₹30,000.
Rates as notified by the Department of Registration and Stamps, Maharashtra, checked in November 2026. Stamp duty rules change by notification, so confirm the amount on igrmaharashtra.gov.in or at the sub-registrar’s office before you register. This guide is general information, not legal or tax advice.
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