Gift Deed Stamp Duty in Delhi

Calculate the stamp duty and registration fee on a gift deed of property in Delhi. Delhi gives no relative concession — a gift is taxed at 4% (woman) or 6% (man) of market value. Gift duty is charged on the market value (circle / ready-reckoner value) of the property. Use the calculator below for an estimate.

Delhi gift deed

Estimated total payable

₹2,50,000

on a gift in Delhi

Stamp duty₹2,00,000
Registration fee₹50,000
Total₹2,50,000

Estimate on market value. Confirm the current rate and the exact list of qualifying relatives with the Delhi sub-registrar before executing the deed.

Gift deed stamp duty in Delhi

Delhi gives no concessional rate for gifts to relatives. A gift deed is taxed at the same rate as any property transfer, which depends on the donee's gender: 4% for a woman, 6% for a man, and 5% if the property is gifted jointly. Registration is 1% of the market value. Use the gender toggle above to see the applicable rate.

When and how to pay

  • In Delhi the duty is paid via e-stamping (for example the SHCIL e-stamp portal). A gift of immovable property must be made by a registered deed signed by the donor and attested by two witnesses to be valid.
  • Stamp duty and the registration fee are both calculated on the property's market value as per the State circle / ready-reckoner rate.
  • A gift to a relative as defined under Section 56(2) of the Income-tax Act is not taxable in the donee's hands; this is separate from stamp duty.

Frequently asked questions

How much is the stamp duty on a gift deed in Delhi?
There is no relative concession in Delhi. A gift attracts 4% (woman donee) or 6% (man donee) of market value, plus 1% registration.
Do women pay less stamp duty on a gift deed in Delhi?
Yes. A woman donee pays 4% versus 6% for a man (5% if jointly held), whether or not the donee is a relative.
How do I pay gift deed stamp duty in Delhi?
In Delhi the duty is paid via e-stamping (for example the SHCIL e-stamp portal). The deed must be registered at the Sub-Registrar to be valid.
Is a gift of property to a relative taxable?
A gift of immovable property from a relative as defined under Section 56(2) of the Income-tax Act is not taxable in the recipient’s hands. This is separate from the stamp duty payable on the deed.

Related: Gift deed stamp duty (all states)  ·  Rent agreement stamp duty  ·  All stamp duty calculators

Built & reviewed by a practising Chartered Accountant. Rates reflect the Indian Stamp Act as applicable to Delhi. Gift-deed rates, caps and the definition of relative 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 and the definition of relative vary by State and change by notification. Please verify the current rate with the Delhi Sub-Registrar / Inspector General of Registration before executing a gift deed. See our disclaimer.

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