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Stamp Paper & Legal Documents

Stamp Duty on a Gift Deed: State Rates and Concessions for Family

Gift deed stamp duty is set by each state on market value. Family gifts cost far less: ₹5,000 max in UP, ₹200 in Maharashtra, 2% in AP and Telangana.

AS

Written by Aarav Sharma

Published 31 October 2026·6 min read

On this page8 sections
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Stamp duty on a gift deed is set by each state and is charged on the property’s market value. Many states charge far less when the gift goes to close family: ₹5,000 at most in Uttar Pradesh, ₹200 for a home in Maharashtra, and 2% in Andhra Pradesh and Telangana. Gifts to anyone else usually pay the full rate, 4% to 7% in the states below.

How the duty is worked out

A gift deed has no price, so states charge duty on the market value of the property, usually the circle rate or guideline value. The rate then depends on three things:

ItemDetails
Who receives the giftmost concessions apply only to relatives the state names.
Type of propertysome concessions cover only homes and farm land.
Locationurban areas can attract extra transfer duty, cess or surcharge.

The registration fee is charged separately, often with a cap. For what a gift deed must contain and how acceptance works, see our gift deed guide.

State table: family and non-family rates

These are the rates we checked on official state sources on 16 September 2026. Other states differ, and our stamp duty by state page covers more of them.

State Gift to family Gift to others Registration fee
Uttar Pradesh Maximum ₹5,000 (residential, agricultural, commercial and industrial property) Full Article 33 rate on market value Charged separately
Maharashtra ₹200 for a home or farm land to spouse, child, grandchild or a deceased son’s widow; 3% for other gifts to close relatives Sale-deed rate: 5% urban, 4% gram panchayat areas ₹200 for the ₹200 cases; otherwise about 1%, capped at ₹30,000
Karnataka ₹5,000 (BBMP, BMRDA, city corporations); ₹3,000 (city or municipal councils, town panchayats); ₹1,000 elsewhere 5% plus surcharge and additional duty ₹1,000 family; 2% others
Andhra Pradesh 2% of market value 5% of market value 0.5%, minimum ₹1,000, maximum ₹10,000
Telangana (outside gram panchayats) 2% plus 0.5% transfer duty 5% plus 1.5% transfer duty 0.5%; family capped at ₹25,000, others at ₹1,00,000 (minimum ₹2,000)
Tamil Nadu Settlement deed: 1%, capped at ₹40,000 since 10 July 2023 7% 1% for family settlement, with a cap; 4% for others
Delhi No family concession 6% if the donee is a man; 4% if a woman 1% plus ₹100 pasting charge
Gujarat No concession found in official sources 4.9% of market value (Garvi calculator guide) 1% of market value

In Telangana’s gram panchayat areas there is no transfer duty on a gift, but the registration fee carries an extra 0.5% for family gifts and 1.5% for others. In Andhra Pradesh, user charges of ₹100 or ₹200 are added. Maharashtra adds a 1% cess in municipal corporations with urban transport projects.

Who counts as family

Each state writes its own list, so a relative covered in one state may not be covered in another.

ItemDetails
Uttar Pradeshson, daughter, father, mother, husband, wife, daughter-in-law, real brother, a deceased brother’s widow, real sister, son-in-law, and grandchildren through a son or daughter. The notification of 8 January 2026 covers gifts between individuals only, not companies, firms or trusts. It does not apply if the donee gifts the same property onward within five years.
Maharashtrathe ₹200 rate covers husband, wife, son, daughter, grandson, granddaughter and a deceased son’s wife. The 3% rate covers spouse, siblings and lineal ascendants and descendants.
Andhra Pradeshuses the relative list from the Income-tax Act, which covers spouse, siblings, the spouse’s siblings, parents’ siblings, lineal ascendants and descendants of you and your spouse, and their spouses.
Tamil Naduthe concession is for a settlement deed in favour of family members, a separate instrument from a gift deed.

Keep proof of the relationship, such as a birth certificate, ration card or family register, ready for the sub-registrar.

Registration fee and other charges

Registration is compulsory for a gift of land or a building under Section 17(1)(a) of the Registration Act, 1908. The deed must be presented within four months of signing. Budget for these costs on top of the stamp duty:

  1. Registration fee, which is usually capped for family gifts.
  2. Local additions such as transfer duty, cess or surcharge.
  3. User or scanning charges at the sub-registrar office.
  4. Drafting fees, and valuation fees where the state asks for a valuer’s report.
  5. Mutation fee at the municipal or revenue office afterwards.

Our stamp duty calculator gives a quick estimate before you book.

Paying duty and booking a slot

  1. Look up the market value on your state portal: Kaveri in Karnataka, IGRS in Andhra Pradesh, the Registration and Stamps portal in Telangana, TNREGINET in Tamil Nadu, IGR Maharashtra, or Garvi in Gujarat.
  2. Check which rate applies to your relationship and property type.
  3. Pay the duty online through the portal, or buy an e-stamp certificate.
  4. Upload or enter the deed details and book an appointment at the sub-registrar office where the property is located.
  5. Attend with the donor, the donee, two witnesses, original ID and the title documents.
  6. After registration, apply for mutation in the donee’s name.

Our guide to buying e-stamp paper online covers step 3. State rules on valuation and relationship proof vary; for a high-value or disputed gift, a property lawyer can check the paperwork first.

Income-tax angle: relatives versus others

Stamp duty and income tax are separate. Under the Income-tax Act, 2025, in force from 1 April 2026, a gift from a relative is exempt from tax whatever its value. A gift of property from a non-relative is taxable in the donee’s hands if its stamp duty value is more than ₹50,000. Gifts received on marriage and by inheritance are also exempt. Cousins do not count as relatives.

When the donee later sells the property, capital gains are generally worked out using the donor’s cost and holding period. See our page on capital gains on property.

Frequently asked questions

What is the stamp duty on a gift deed in blood relation?

It depends on the state. It is ₹5,000 at most in Uttar Pradesh, ₹200 for a home in Maharashtra, 2% in Andhra Pradesh and Telangana, and a fixed ₹1,000 to ₹5,000 in Karnataka.

What are gift deed registration charges in Telangana?

For a family gift outside gram panchayats: 2% stamp duty, 0.5% transfer duty and a 0.5% registration fee between ₹2,000 and ₹25,000.

What are gift deed registration charges in Karnataka?

For a specified family member, stamp duty is ₹1,000 to ₹5,000 depending on the area, plus a ₹1,000 registration fee. Others pay 5% plus surcharges and a 2% fee.

What is the stamp duty on a gift deed in Tamil Nadu?

A settlement deed in favour of family members pays 1%, capped at ₹40,000. A gift to anyone else pays 7%.

Is stamp duty charged on a gift deed of money?

A deed for a cash gift can attract duty in some states, but money can be gifted by bank transfer without a deed.

Does a woman donee pay less stamp duty on a gift deed?

In Delhi, yes: 4% against 6% for a man. Most other states in the table do not vary the gift rate by gender.

Sources

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