Gift Deed Stamp Duty in Tamil Nadu: Settlement Deed Rates for Family
Checked against official government sources. General information, not legal or financial advice.
In Tamil Nadu, property passed to a family member is usually transferred by a settlement deed. It costs 1% stamp duty, capped at ₹25,000, and 1% registration fee, capped at ₹4,000. A gift or settlement in favour of someone outside the family pays 7% stamp duty.
In this guide
Gift deed stamp duty in Tamil Nadu
Charges are worked out on the guideline value or market value of the property.
| Deed | Stamp duty | Registration fee |
|---|---|---|
| Settlement deed in favour of a family member | 1% (maximum ₹25,000) | 1% (maximum ₹4,000) |
| Gift or settlement deed in favour of others | 7% | As per the current registration schedule |
Who counts as family in Tamil Nadu
The concessional rate applies to settlements in favour of family members as defined in the Tamil Nadu stamp rules, such as spouse, children, grandchildren, parents, brothers and sisters. Confirm the relationship qualifies with the sub-registrar before paying.
⌂Looking for a property?See homes, plots and shops listed by owners and agents.BrowseRegistration fee on a gift deed
For a family settlement the registration fee is 1%, capped at ₹4,000. For gifts to others, check the registration fee in force on TNREGINET.
Worked example
A father settles his ₹90 lakh flat in Chennai on his daughter. Stamp duty at 1% would be ₹90,000, but the cap limits it to ₹25,000. The registration fee is capped at ₹4,000, so the total is ₹29,000.
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 Tamil Nadu
- Check the guideline value and prepare the settlement deed on TNREGINET.
- Pay stamp duty and the registration fee online and book a token at the sub-registrar’s office.
- Register the deed with the settlor, the receiver and two witnesses.
- Apply for patta transfer so the revenue record shows 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 Tamil Nadu (sale)
- TNREGINET guide
- Patta chitta guide
- Rules across all states: our gift deed stamp duty guide.
Gift deed in Tamil Nadu: common questions
What is the stamp duty on a gift deed to family in Tamil Nadu?
Through a settlement deed: 1% of the value, capped at ₹25,000, plus 1% registration fee capped at ₹4,000.
What is a settlement deed in Tamil Nadu?
A deed used to transfer property to family members, usually during the owner’s lifetime; it carries a concessional rate.
What is the stamp duty on a gift deed to a non-family member in Tamil Nadu?
7% of the property value, plus the registration fee.
Is the stamp duty cap the same for every property value?
Yes. However high the value, family settlement duty is capped at ₹25,000 and the registration fee at ₹4,000.
Where do I register a settlement deed in Tamil Nadu?
Prepare it on TNREGINET and register it at the sub-registrar’s office for the property’s area.
Rates as notified by the Registration Department, Government of Tamil Nadu, checked in November 2026. Stamp duty rules change by notification, so confirm the amount on TNREGINET or at the sub-registrar’s office before you register. This guide is general information, not legal or tax advice.
Related guides
Land records · TelanganaGift Deed Stamp Duty in Telangana: Family Rates, Transfer Duty and Fee
Land records · KarnatakaGift Deed Stamp Duty in Karnataka: ₹5,000 for Family in Bengaluru
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