Gift Deed Stamp Duty in Uttar Pradesh

Calculate the stamp duty and registration fee on a gift deed of property in Uttar Pradesh. A family gift is a flat ₹5,000, 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.

Uttar Pradesh gift deed

Estimated total payable

₹25,000

on a gift in Uttar Pradesh

Stamp duty₹5,000
Registration fee₹20,000
Total₹25,000

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

Gift deed stamp duty in Uttar Pradesh

In Uttar Pradesh, a gift of property to a family member attracts a flat stamp duty of ₹5,000 (plus around ₹1,000 processing), with the registration fee capped at ₹20,000. A gift to others attracts the full 7% (6% for a woman donee).

When and how to pay

  • In Uttar Pradesh the duty is paid via e-stamping or on stamp paper. 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 Uttar Pradesh?
A family gift attracts a flat ₹5,000 (plus ~₹1,000 processing), registration capped at ₹20,000; a gift to others attracts 7% (6% woman).
Which relatives qualify for the flat ₹5,000 UP gift rate?
Father, mother, spouse, son, daughter, daughter-in-law, son-in-law, real brother or sister, and lineal grandchildren.
How do I pay gift deed stamp duty in Uttar Pradesh?
In Uttar Pradesh the duty is paid via e-stamping or on stamp paper. 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 Uttar Pradesh. 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 Uttar Pradesh Sub-Registrar / Inspector General of Registration before executing a gift deed. See our disclaimer.

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