Gift Deed Stamp Duty 2026: State-Wise Rates for Family Members

Stamp duty on a gift deed to a family member ranges from nothing to full sale rates depending on the state. Haryana and Punjab exempt gifts to blood relatives, Maharashtra charges Rs 200 and Uttar Pradesh caps it at Rs 5,000, while Delhi charges the same 6% (4% if the recipient is a woman) as a sale. The registration fee usually still applies.

Key takeaways

• Gifting a Rs 1 crore flat to a son costs about Rs 5,500 in Bengaluru and Rs 30,200 in Maharashtra, but about Rs 7 lakh in Delhi.
• "Family" means different people in each state. Maharashtra's Rs 200 rate covers spouse, children, grandchildren and a son's widow, not parents or siblings.
• In low-duty states the registration fee is often the bigger cost: in West Bengal a family gift pays 0.5% duty and about 1% fee.
• Under the Income-tax Act, 2025, a gift from a relative is not taxed on the recipient; from anyone else, property worth over Rs 50,000 is taxed under section 92(2)(m) (old 56(2)(x)).
• A registered gift can't be withdrawn at will, but a senior citizen can have it set aside if the gift was made on a condition of care that isn't kept.

State-by-state rates for family gifts

This page stays on cost. Whether a gift, a will or a release deed suits your family is covered in gift deed vs will.

Rates run on the circle or market value, since a gift has no price. Some figures rest on consistent guides rather than a notification we could read; Gujarat and Punjab are the least certain rows. Confirm with the sub-registrar before drafting.

Rajasthan's split by relationship

Rajasthan is the one state that grades family. A gift to a wife, daughter, daughter-in-law, grandchild, widow, a parent over 60, or a son from a parent over 70 pays nothing after the rebate. A gift to a husband, son, brother, sister or a parent under 60 pays 2.5%. A father gifting a Jaipur flat to his daughter pays no duty; to his son, 2.5%. See our sibling post on stamp duty in Rajasthan.

Uttar Pradesh widened its Rs 5,000 cap

The UP cabinet approved the Rs 5,000 cap on 4 August 2023 for residential and agricultural property. It was later extended to commercial and industrial property, with a notification reported on 8 January 2026. The list is one of the widest in the country: it includes a son-in-law, a daughter-in-law and a late brother's widow. See stamp duty in UP for the sale rates it replaces.

What gifting a Rs 1 crore flat to your son costs

Same flat, same relationship, eleven bills. We assume a market value of Rs 1 crore and a male recipient.

Switch the recipient to a daughter and two rows move: Delhi falls to Rs 5,00,100 (4% plus the fee) and Rajasthan to Rs 1,00,000 (no duty, 1% fee). The state-level detail behind the southern and eastern rows is in our sibling guides to Tamil Nadu, Telangana and West Bengal, and the national sale rates are in our stamp duty table.

The registration fee is the part that doesn't shrink

Concessions cut stamp duty. Most leave the registration fee alone. Where the fee is a flat percentage without a cap, it can outweigh the duty:

• West Bengal: 0.5% duty but about 1% fee. On our flat, the fee is two-thirds of the bill.
• Rajasthan: a gift to a daughter is duty-free, but the 1% fee is still Rs 1 lakh.
• Maharashtra: Rs 200 duty and a fee capped at Rs 30,000, so the fee is 99% of the cost.

Karnataka, Tamil Nadu and Telangana cap or fix the fee, which is why they come out cheap. In Haryana the fee follows the state's own schedule; our Gurgaon registration charges page covers it.

Income tax: the recipient, the giver and the next sale

The Income-tax Act, 2025 replaced the 1961 Act on 1 April 2026, and the gift rules moved with it:

• The recipient. Under section 92(2)(m) (old section 56(2)(x)), immovable property received without payment is taxed as income if its stamp duty value exceeds Rs 50,000, unless it comes from a relative. Relatives include a spouse, siblings, a spouse's siblings, lineal ascendants and descendants, and the spouses of these people. A gift from a friend or a cousin is taxable on the full stamp duty value.
• The giver. A gift by an individual or HUF is not a transfer for capital gains under section 70(1)(b) (old section 47(iii)), so there is no tax on giving.
• Rent afterwards. If the flat goes to your spouse or your son's wife without payment, its rent is clubbed with your income under section 99 (old section 64).
• The next sale. When the recipient sells, the giver's purchase cost and holding period carry over, so a flat bought decades ago is still a long-term asset. See capital gains tax on property sale for the arithmetic.

The two lists don't match. A son-in-law is family for UP stamp duty and a relative for tax, as the spouse of a lineal descendant. A niece is neither. A parent is a relative for tax but misses Maharashtra's Rs 200 rate. Check both lists before you choose a recipient.

Can a gift deed be revoked?

Not at the giver's wish. Once registered and accepted, a gift can be undone only on grounds the law allows, such as fraud or undue influence, or a condition the deed itself sets out. The strongest exception is for parents. In Urmila Dixit v. Sunil Sharan Dixit (2 January 2025), the Supreme Court upheld the cancellation of a mother's 2019 gift to her son under section 23 of the Maintenance and Welfare of Parents and Senior Citizens Act, 2007, because the gift was made on the condition that he would look after her and he did not. The Court read that beneficial law generously and ordered possession returned to her.

The practical lesson: if the gift depends on care, write the condition into the deed. An unwritten expectation is much harder to enforce.

When a gift deed is the wrong tool

• Co-owners splitting inherited property. A release or partition deed is usually cheaper and fits the facts; see our guides to the relinquishment deed and partition deed.
• Delhi property. With no family concession, gifting a Delhi flat costs as much as selling it.
• Money changing hands. Any payment, however small, can make the deed a sale for stamp duty and a transfer for tax.
• A giver who needs the income. The rent goes with the ownership unless the deed reserves it.

Frequently asked questions

What is the stamp duty on a gift deed from father to son?

It depends on the state. It is nil in Haryana and Punjab, Rs 200 in Maharashtra for a home or farmland, a Rs 5,000 cap in Uttar Pradesh, Rs 1,000 to Rs 5,000 in Karnataka, 2.5% in Rajasthan and 6% in Delhi, the same as a sale. The registration fee comes on top in most states.

Is a gift deed between husband and wife exempt from stamp duty?

In several states, largely. A spouse qualifies for the Haryana and Punjab exemptions, Maharashtra's Rs 200 rate and UP's Rs 5,000 cap. Rajasthan charges nothing on a gift to a wife but 2.5% on a gift to a husband. Delhi gives no relief. Rent from property gifted to a spouse is clubbed with the giver's income.

Is a gift of property from a brother or sister taxable?

Not for income tax: a sibling is a relative, so section 92(2)(m) of the Income-tax Act, 2025 does not tax the recipient. Stamp duty is another matter. Siblings qualify in UP, Karnataka, Haryana, Tamil Nadu and West Bengal, pay 2.5% in Rajasthan, and are not on Maharashtra's Rs 200 list.

Why does a family gift deed still cost so much in some states?

Mostly because of the registration fee. Concessions reduce stamp duty but often leave an uncapped fee of about 1%. In West Bengal the fee is twice the 0.5% duty, and in Rajasthan a duty-free gift to a daughter still carries a 1% fee, Rs 1 lakh on a Rs 1 crore flat.

Can I cancel a registered gift deed made to my son?

Not simply because you changed your mind. It can be set aside for fraud or undue influence, or where the deed sets a condition that is broken. A senior citizen who gifted property on the condition of being cared for can seek cancellation under section 23 of the 2007 Senior Citizens Act, as the Supreme Court confirmed in January 2025.

If you're planning a family transfer and want the stamp duty, fee and tax worked out for your state before drafting, Realty Hunting can help.