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Gift Deed Stamp Duty Calculator

Calculates stamp duty and registration charges for a gift deed in India, based on state, property value, and relationship between donor and donee.

Your details

Select the state where the property is located. Stamp duty and registration fee rates vary by state.

Enter the higher of the market value or the government circle rate of the property being gifted. Stamp duty is calculated on this amount.

Select the relationship between the donor (giver) and the donee (receiver). This affects stamp duty rates.

Select 'Female' if the donee is female and the property is in Maharashtra to apply the state's concession. Otherwise, select 'Not Applicable'.

Result

Stamp Duty Payable ₹50,000.00

The stamp duty amount to be paid on the gift deed.

How it is calculated

Applicable Stamp Duty Rate The base stamp duty percentage for this gift, based on state and relationship.
1 %
Gender Concession Applied Reduction in stamp duty rate for female donees in Maharashtra for family gifts.
0 %
Final Stamp Duty Rate Stamp duty rate after applying any concessions.
1 %
Registration Fee Rate The registration fee percentage applicable in the selected state.
1 %
Registration Fee The registration fee payable to the Sub-Registrar office.
₹50,000.00
Total Government Charges Total of stamp duty and registration fee.
₹100,000.00
Keep in mind
  • Stamp duty rates and concessions are subject to change. Verify the latest rates with your local Sub-Registrar office before execution.
  • This calculator provides an estimate. Additional charges (e.g., surcharge, cess) may apply in some states and are not included.
  • The 'Family Member' category typically includes spouse, parents, children, siblings, and sometimes grandparents/grandchildren. Definitions vary by state.
  • The property value entered should be the higher of the market value or the government circle rate (ready reckoner rate).
  • The 'Donee's Gender' input is only relevant for claiming the female concession in Maharashtra. For other states, select 'Not Applicable'.

Indicative result, calculated from the details and the rules listed below. It does not replace an official calculation or advice from a professional.

Prepare the document now

With the result already worked out, you can fill in the document right away.

The editor opens with the calculator details already entered.

Gift Deed

Gift Deed Stamp Duty in India

A gift deed is a legal instrument used to transfer ownership of property or assets from a donor to a donee without any monetary exchange. For it to be legally valid, it must be stamped and registered, which incurs government charges known as stamp duty and registration fees. These charges vary significantly across Indian states and depend on factors like the property's value and the relationship between the parties.

How is Stamp Duty Calculated for a Gift Deed?

The calculation involves two main components: stamp duty and registration fee. Stamp duty is a state tax levied as a percentage of the property's value. The rate differs based on whether the gift is made to a family member or a non-family member. Some states, like Maharashtra, offer a concession if the donee is female, reducing the applicable rate.

The registration fee is a separate charge, typically a fixed percentage of the property value, paid for officially recording the deed with the Sub-Registrar of Assurances. This rate also varies by state.

Step-by-Step Calculation Example

Consider a gift of a property valued at ₹50,00,000 (50 lakhs) in Delhi from a father to his daughter.

  • State: Delhi
  • Relationship: Family Member
  • Base Stamp Duty Rate: For family gifts in Delhi, the rate is 1%.
  • Stamp Duty Amount: 1% of ₹50,00,000 = ₹50,000.
  • Registration Fee Rate: In Delhi, the registration fee is 1%.
  • Registration Fee Amount: 1% of ₹50,00,000 = ₹50,000.
  • Total Government Charges: ₹50,000 (duty) + ₹50,000 (fee) = ₹1,00,000.

If the same gift were made to a non-family member in Delhi, the stamp duty rate would be 6%, resulting in a duty of ₹3,00,000 and a total charge of ₹3,50,000.

Common Scenarios and State Variations

Family Gifts: Most states offer reduced stamp duty rates for gifts between close relatives. For instance, Karnataka charges 1% for family gifts versus 5% for others.

Gifts to Women in Maharashtra: Maharashtra provides an incentive by offering a concession on stamp duty for gifts to female family members. The standard family gift rate is 3%. If the donee is female, a 1% concession is applied, making the effective rate 2%.

Non-Family Gifts: These attract the standard, higher stamp duty rates, similar to those for sale deeds in many states.

Registration Fees: While many states charge a 1% registration fee, some like Telangana and Andhra Pradesh charge 0.5%.

Next Steps: Preparing the Gift Deed Document

After estimating the charges, you should prepare the gift deed document. This legal document must clearly state the details of the donor, donee, the property, the relationship, and declare that the transfer is without consideration. Once drafted, it must be printed on non-judicial stamp paper of a value equal to the calculated stamp duty, signed by the donor and witnesses, and then presented for registration at the local Sub-Registrar office along with the registration fee.

Using a professionally drafted Gift Deed document ensures all legal requirements are met and can be prefilled with the details you used in this calculator.

Frequently asked questions

What is the difference between stamp duty and registration fee?

Stamp duty is a state tax on the transaction document (the gift deed), calculated as a percentage of the property value. The registration fee is the charge for officially recording the deed in government records, also typically a percentage of the value.

Who pays the stamp duty and registration fee on a gift deed?

Legally, the donor (the person giving the gift) is responsible for paying the stamp duty. The registration fee is usually paid by the donee (the receiver), but parties can agree otherwise.

Is stamp duty lower for gifts to family members?

Yes, almost all Indian states offer significantly reduced stamp duty rates for gifts made to close family members like spouses, parents, children, and siblings compared to gifts to non-relatives.

Do I have to register a gift deed?

Yes, for immovable property, registration of a gift deed is mandatory under the Indian Registration Act, 1908, for it to be legally valid and admissible as evidence in court.

What is the 'circle rate' and why does it matter?

Circle rate (or ready reckoner rate) is the minimum value per unit area set by the state government for properties in a specific locality. Stamp duty is payable on the higher of the circle rate or the actual transaction value mentioned in the deed. You should enter the higher of the two amounts into the calculator.

Which states offer a stamp duty concession for female donees?

Maharashtra is a prominent example, offering a 1% concession on the stamp duty rate for gifts to female family members. Other states may have similar schemes; it's best to check the latest rules for your specific state.

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