Gift Deed Stamp Duty in UP: ₹5,000 for Family Members Explained
Checked against official government sources. General information, not legal or financial advice.
In Uttar Pradesh, gifting property to a close family member costs a maximum of ₹5,000 in stamp duty, plus a ₹1,000 processing fee. The concession started in August 2023 for homes and farm land and was extended to commercial and industrial property in January 2026. Gifts to people outside the family pay the normal sale rates.
In this guide
Gift deed stamp duty in Uttar Pradesh
The ₹5,000 cap applies whatever the value of the property, as long as the donor is an individual and the receiver is in the family list.
| Who receives the gift | Property type | Stamp duty |
|---|---|---|
| Close family member (see list below) | Residential, agricultural, commercial or industrial | Maximum ₹5,000 + ₹1,000 processing fee |
| Anyone else: man | Any | 7% of market value |
| Anyone else: woman | Any | 6% (women’s rebate, up to the state’s value limit) |
The concession is for gifts made by individuals. Gifts by companies, firms or trusts pay normal rates.
Who counts as family in Uttar Pradesh
The notification covers father, mother, husband, wife, son, daughter, son-in-law, daughter-in-law, brother, sister, and grandchildren through a son or daughter. A brother’s wife is covered only if the brother has died.
⌂Buying in Lucknow?See homes, plots and shops listed by owners and agents.BrowseRegistration fee on a gift deed
For family gifts under the concession, you pay the ₹5,000 stamp duty and a ₹1,000 processing fee. For other gift deeds the registration fee is 1% of the property value.
Worked example
A mother in Lucknow gifts her ₹80 lakh house to her son. She pays ₹5,000 stamp duty and ₹1,000 processing fee, ₹6,000 in all. At the normal 7% rate, the duty would have been ₹5.6 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 Uttar Pradesh
- Prepare the gift deed and calculate charges on igrsup.gov.in.
- Pay through e-stamping (SHCIL) or the state portal.
- Book an appointment and register at the sub-registrar’s office with donor, donee and two witnesses.
- Apply for mutation (dakhil-kharij) so the khatauni 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 UP (sale)
- IGRS UP property search
- UP Bhulekh khatauni
- UP circle rates
- Rules across all states: our gift deed stamp duty guide.
Gift deed in Uttar Pradesh: common questions
What is the stamp duty on a gift deed to family in UP?
A maximum of ₹5,000, plus a ₹1,000 processing fee.
Which relatives get the ₹5,000 rate in UP?
Father, mother, husband, wife, son, daughter, son-in-law, daughter-in-law, brother, sister and grandchildren; a brother’s widow is also covered.
Does the ₹5,000 rate apply to commercial property in UP?
Yes. From January 2026 it was extended to commercial and industrial property.
What is the stamp duty on a gift deed to a friend in UP?
Normal sale rates: 7% for a man and 6% for a woman (within the rebate limit).
Can a company use the ₹5,000 family gift rate?
No. Only gifts made by individuals qualify.
Rates as notified by the Stamp and Registration Department, Uttar Pradesh, checked in November 2026. Stamp duty rules change by notification, so confirm the amount on igrsup.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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