Gift Deed Stamp Duty in Tamil Nadu

Calculate the stamp duty and registration fee on a gift deed of property in Tamil Nadu. A family gift is 1% (max ₹25,000), while other gifts are 7%. Gift duty is charged on the market value (circle / ready-reckoner value) of the property. Use the calculator below for an estimate.

Tamil Nadu gift deed

Estimated total payable

₹29,000

on a gift in Tamil Nadu

Stamp duty₹25,000
Registration fee₹4,000
Total₹29,000

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

Gift deed stamp duty in Tamil Nadu

In Tamil Nadu, a gift to a family member attracts 1% of the market value, capped at ₹25,000, plus 1% registration (capped at ₹4,000). A gift to others attracts the full 7% stamp duty plus 4% registration.

When and how to pay

  • In Tamil Nadu the duty is paid on non-judicial stamp paper, by franking or e-stamping. 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 Tamil Nadu?
A family gift is 1% of market value (max ₹25,000) plus 1% registration (max ₹4,000); a gift to others is 7% plus 4% registration.
Which relatives qualify for the 1% Tamil Nadu gift rate?
Parents, children, siblings, spouse and grandparents are commonly treated as family for the concessional 1% rate.
How do I pay gift deed stamp duty in Tamil Nadu?
In Tamil Nadu the duty is paid on non-judicial stamp paper, by franking or e-stamping. 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 Tamil Nadu Stamp Act. 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 Tamil Nadu Sub-Registrar / Inspector General of Registration before executing a gift deed. See our disclaimer.

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