Gift Deed Stamp Duty: State-Wise Rates, Rules and Registration

Posted by Akhilesh Upadhyay on 07/11/2026

Akhilesh UpadhyayUpdated 7 Nov 2026 · 6 min read

Checked against official government sources. General information, not legal or financial advice.

A gift deed is the legal document used to transfer a property to someone without any payment, most often to a spouse, child or other close relative. To be valid, a gift deed for land, a house or a flat must be registered, and stamp duty must be paid on it. Many states charge a much lower stamp duty, or a small fixed amount, when the property is gifted to a family member. This guide explains the stamp duty on a gift deed in major states, the legal rules for a valid gift, the income tax position, and what to check before you gift or receive property.

Gift deed at a glance

Law: Sections 122 to 129 of the Transfer of Property Act, 1882
Registration: compulsory for immovable property, with two attesting witnesses
Stamp duty: set by each state; low or fixed rates for family members in many states
Acceptance: the receiver must accept the gift while the giver is alive
Revocation: generally cannot be cancelled once complete
Income tax: gifts from specified relatives are tax-free for the receiver

In this guide

Stamp duty on a gift deed in major states
What makes a gift deed valid?
How to make and register a gift deed
Income tax on a gifted property
Gift deed vs will
Things to check before gifting or receiving property
Frequently asked questions

Stamp duty on a gift deed in major states

Stamp duty is usually worked out on the circle rate or market value of the property. The table shows the main concessions for gifts within the family. Check the current rate and the list of eligible relatives with your state’s registration department before you register.

State	Gift to family members	Notes
Uttar Pradesh	Fixed ₹5,000 stamp duty (plus a processing fee)	For gifts to parents, spouse, children, son-in-law, daughter-in-law, siblings, grandchildren and a deceased brother’s wife. Extended from homes and farm land to commercial and industrial property by a January 2026 cabinet decision.
Maharashtra	₹200 stamp duty	For a home or farm land gifted to a spouse, children, grandchildren or a deceased son’s wife.
Delhi	No family concession	4% if the receiver is a woman, 6% if a man; registration fee 1%.
Karnataka	Fixed ₹1,000 to ₹5,000	Depends on the area: highest in Bengaluru and city corporation areas, lowest in rural areas.
Tamil Nadu	1% stamp duty, capped at ₹25,000	Registration 1%, capped at ₹4,000. Family covers parents, spouse, children, grandchildren and siblings.
Telangana	2% stamp duty	Registration fee 0.5% within limits; higher stamp duty for gifts outside the family.
Haryana	Exempt from stamp duty	For gifts among parents, children, grandchildren, siblings and spouse.
Punjab	Exempt from stamp duty	For gifts to children, grandchildren and siblings; registration fee still applies.
West Bengal	Capped at ₹1,000	For gifts to close family members.

A gift to someone outside the listed family members is usually charged at the same stamp duty as a sale. For other states, check the rates on the state’s registration portal or with the sub-registrar. See our stamp duty in India guide and stamp duty in UP.

What makes a gift deed valid?

Voluntary and free: the gift is made willingly and without any money or consideration.
Acceptance: the receiver (donee) must accept it during the giver’s (donor’s) lifetime. If the donee dies before accepting, the gift fails.
Registered deed: a gift of immovable property must be made by a registered deed, signed by the donor and attested by at least two witnesses.
Existing property: only property the donor owns now can be gifted; a gift of future property is void.
Revocation: once complete, a gift can be suspended or cancelled only on a condition agreed by both sides, or on grounds such as fraud or coercion.

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How to make and register a gift deed

Check the donor’s title: the sale deed, land record, encumbrance certificate and property tax receipts.
Draft the gift deed with the names of the donor and donee, their relationship, the property details, a statement that the gift is voluntary and without payment, and the donee’s acceptance.
Work out the stamp duty on the state portal and pay it online or through e-stamp paper.
Book an appointment at the sub-registrar office. The donor, the donee and two witnesses attend with ID proof and photographs.
After registration, apply for mutation so the land record and property tax show the donee’s name. Read our property mutation guide.

Income tax on a gifted property

Property received as a gift from a relative, as defined in the income tax law (such as a spouse, siblings, parents, children, grandchildren and their spouses), is not taxed in the receiver’s hands. Gifts on marriage and by inheritance or will are also exempt.
Property received from a non-relative is taxed as the receiver’s income if its stamp duty value is more than ₹50,000.
When the receiver later sells the property, the cost and holding period of the previous owner are used to work out capital gains.
These rules, earlier in the Income-tax Act, 1961, continue under the Income-tax Act, 2025 from April 2026. Check with a tax adviser for your case.

Gift deed vs will

A gift deed transfers the property immediately and generally cannot be undone, while a will takes effect only after death and can be changed any time. Read our guide on gift deed vs will to decide which suits you.

Things to check before gifting or receiving property

Confirm that the donor has clear title and that all co-owners join the deed.
Check for any loan or mortgage on the property; the bank’s consent may be needed.
For a flat, check the society’s transfer rules and pay any transfer charges.
Keep the registered gift deed, stamp duty receipt and mutation order safely.

More guides: the encumbrance certificate and checking property documents.

Frequently asked questions

What is the stamp duty on a gift deed?

It depends on the state and the relationship. For example, it is a fixed ₹5,000 for family gifts in Uttar Pradesh, ₹200 for a home gifted to a spouse or children in Maharashtra, and 4% or 6% in Delhi.

Is registration of a gift deed compulsory?

Yes. A gift of immovable property must be made by a registered deed signed by the donor and attested by two witnesses.

Can a gift deed be cancelled?

Once complete, a gift generally cannot be cancelled. It can be revoked only on a condition agreed by both parties or on grounds such as fraud or coercion.

Is a gifted property taxable?

Property received from a relative is tax-free for the receiver. Property received from a non-relative is taxable if its stamp duty value exceeds ₹50,000.

What documents are needed to register a gift deed?

The drafted gift deed, proof of the donor’s title, ID proof and photographs of the donor, donee and two witnesses, and proof of stamp duty payment.

Is a gift deed better than a will?

A gift deed transfers ownership at once and is hard to undo; a will takes effect after death and can be changed. The right choice depends on your situation.

Stamp duty, registration fees and the list of eligible family members are set by each state and change from time to time. Check the current rates with your state’s registration department and take legal and tax advice before you register a gift deed. This guide is general information, not legal or tax advice. Sources: Transfer of Property Act, 1882; Revenue Department, Government of NCT of Delhi; state registration department notifications and 2023–2026 reports on gift deed stamp duty.

About the author

Akhilesh Upadhyay Founder, Housepartner.in

Akhilesh Upadhyay is the founder of Housepartner.in, an India-wide property portal. He has worked in Indian real estate since 2013, across residential and commercial property, plots and development-authority schemes. He writes and reviews Housepartner's buyer guides on RERA, land records, stamp duty and property documents.

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