Calculate the stamp duty and registration fee on a gift deed of immovable property in India. Gift duty depends on the State, on whether the recipient is a close family member or not, and in some States on the donee’s gender. Select the details below for an estimate. Stamp duty on a gift is charged on the market value of the property (the government circle / ready-reckoner value), not on any consideration.
Gift deed details
Most States give a concessional or nil rate when the gift is to specified close relatives.
Affects the rate only in States that give a women’s concession (e.g. Delhi, Rajasthan, Himachal).
Use the higher of the circle / ready-reckoner value and any stated value.
Estimated total payable
on a gift in Maharashtra
How stamp duty on a gift deed works
A gift deed transfers immovable property from a donor to a donee without any payment. Even though no money changes hands, the deed must be stamped and registered, and stamp duty is charged on the market value of the property — the government circle, ready-reckoner, guidance or collector value, whichever the State uses. The donor usually bears the cost, though the parties can agree otherwise.
The single biggest factor is who receives the gift. Almost every State charges a much lower — sometimes nil or flat — stamp duty when the property is gifted to a specified close relative, and the full conveyance rate (typically 5–7%) when it is gifted to anyone else. A registration fee, usually around 1% of the value (with State-specific caps), applies on top.
Gift to a relative vs. to others
The concessional rate applies only to the family members each State specifies — commonly spouse, parents, children, siblings and lineal descendants, though the exact list varies by State. A few States (for example Haryana and Punjab) fully exempt gifts to blood relatives from stamp duty; others apply a flat amount (Maharashtra ₹200 for residential/agricultural family gifts, Uttar Pradesh ₹5,000, Karnataka ₹1,000–5,000) or a low percentage (0.5–3%). Delhi and Bihar are notable exceptions that give no special relative concession.
Women’s concession
Several States levy a lower rate when the recipient is a woman — for instance Delhi (4% for a woman vs 6% for a man), Rajasthan, Himachal Pradesh and Uttarakhand. The concession usually applies to the full conveyance rate, so it matters most for gifts to non-relatives. Gujarat instead waives the 1% registration fee for women.
Stamp duty on a gift deed — major States
| State | Gift to close relative | Gift to others | Registration fee |
|---|---|---|---|
| Maharashtra | ₹200 (residential/agri family) | 3% | 1% (max ₹30,000) |
| Delhi | No concession (gender based) | 6% man / 4% woman | 1% |
| Karnataka | Flat ₹1,000–5,000 | 5% + cess | ₹500 (family) / 2% |
| Tamil Nadu | 1% (max ₹25,000) | 7% | 1% max ₹4,000 (family) / 4% |
| Uttar Pradesh | Flat ₹5,000 | 7% (6% woman) | 1% (max ₹20,000 family) |
| Gujarat | 1% | 4.9% | 1% (nil for women) |
| West Bengal | 0.5% | 5–6% | 1% |
| Rajasthan | Nil to wife/daughter; 2.5% to others (+20% cess) | 6% man / 5% woman | 1% |
| Haryana | Nil (exempt) | 5% urban / 3% rural | 1% |
| Punjab | Nil (exempt) | 6% | 1% (max ₹2,00,000) |
| Telangana | 1% (+ transfer duty) | 4% (+ transfer duty) | 0.5% |
| Andhra Pradesh | 2% | 5% | 0.5% |
| Madhya Pradesh | 1% (max ₹1,000) | 5% | 1% |
Rates are indicative and change by State notification; surcharges, cess and transfer duty may apply on top. Always confirm the current rate and the exact list of qualifying relatives with the relevant State Sub-Registrar / Inspector General of Registration before executing the deed.
When and how to pay
- The gift deed must be executed on stamp paper of the correct value (or e-stamped / franked) and compulsorily registered with the Sub-Registrar within whose jurisdiction the property lies, under Section 17 of the Registration Act.
- Stamp duty and the registration fee are both calculated on the property’s market value as per the State’s circle / ready-reckoner rate.
- A gift of immovable property to a relative as defined under Section 56(2) of the Income-tax Act is not taxable in the donee’s hands; gifts to non-relatives above ₹50,000 may be taxable as income. This is separate from stamp duty.
Frequently asked questions
How is stamp duty on a gift deed calculated?
Is stamp duty lower for a gift to a blood relative?
Do women pay less stamp duty on a gift deed?
Is a gift deed taxable for the recipient?
Does a gift deed have to be registered?
Gift deed stamp duty by state: Maharashtra · Delhi · Karnataka · Tamil Nadu · Uttar Pradesh · Gujarat · West Bengal · Rajasthan · Haryana · Telangana · Andhra Pradesh · Madhya Pradesh
Related calculators: Share transfer stamp duty · LLP agreement stamp duty · Partnership deed stamp duty · All stamp duty calculators
Built & reviewed by a practising Chartered Accountant. Rates reflect State Stamp Acts and registration fee schedules as currently applicable. Gift-deed rates, caps and the list of qualifying relatives are set by each State and change by notification.
This calculator gives an estimate for general educational purposes only and does not constitute professional, legal, or tax advice. Stamp duty, registration fees, surcharges, cess and the definition of “relative” vary by State and change by notification, and the figures here may not reflect the latest position. Please verify the current rate with the relevant State Sub-Registrar / Inspector General of Registration before executing a gift deed. See our disclaimer.