Stamp Duty on Gift Deed in Blood Relation (2026) – State-Wise Rates & Benefits

Stamp Duty on Gift Deed in Blood Relation is a crucial aspect of property transfer within families in India. Whether you're gifting property to your spouse, children, parents, or siblings, understanding the applicable stamp duty rates and legal procedures can save you both money and future legal complications. Since stamp duty varies from state to state, many governments offer concessional rates for transfers within blood relations to encourage smoother intra-family transfers. In this blog, we’ll cover the importance of stamp duty on gift deeds, factors influencing the rates, and state-wise exemptions and rebates you should know about in 2026.

What Is Stamp Duty On a Gift In Blood Relation?

Stamp duty is a tax levied by the state government on property transactions, including gift deeds. When a property is gifted to a blood relative, such as a spouse, child, parent, or sibling, the stamp duty rates are often lower than those for non-blood relatives. This concession acknowledges the familial bond and aims to facilitate property transfers within families.

Importance Of Stamp Duty On Gift Deed In Blood Relation

It is crucial to get a stamp duty on gift deeds in blood relations for the following reasons:

• Legal Validity: An unstamped or not properly stamped gift deed is void as per law and therefore cannot be taken into evidence in any court of law.
• Transfer of Ownership: Proper registration is essential for the legal transfer of title to the recipient.
• Prevention of Disputes: Gift deeds are registered for the purposes of preventing any disputes in the future regarding the ownership of the property.
• Compliance with the Law: Stamp duty on gift deeds ensures compliance with state government regulations, to avoid penalties and legal complications.

Key Factors Influencing Stamp Duty On Gift Deeds

Such factors that influence stamp duty on gift deeds are:

• Property Type: Types of property such as commercial, residential, or land property have different stamp duties.
• Location: Stamp duty varies from state to state and even districts within a state at times.
• Owner’s Age and Gender: Certain states provide concessions to senior citizens and women.
• Relationship Between Donor and Donee: Stamp duty is usually lower for gift deeds made to blood relatives over non-relatives.
• Property’s Market Value: The process for calculating stamp duty is a percentage of the property's market value or the consideration listed in the deed, whichever is higher.
• State-Specific Regulations: Each state has its own set of special rules and regulations about stamp duty imposed on a gift deed.

State-Wise Stamp Duty Rebates On Gift Deeds For Blood Relatives in India

Also Read : How To Transfer Property Title Between Family Members In India?

Stamp Duty On Gift Deed In Blood Relation: State-Wise Rates 2026

The rates of stamp duty are subject to change. The rates based on different rates as of 2026 are:

• Karnataka: Stamp duty can vary between ₹1,000 and ₹5,000, depending on the location of a property. It is levied at a 5.6% rate of the total market value of the property when the transfer is made to a person who is not a family member.
• Rajasthan: The stamp duty for partition among blood relatives is 2.5% and in other situations is 4%, while commercial properties will have varying rates. There might be specific charges depending on the type and location of the property.
• Punjab: When the transfer occurs between blood relatives, stamp duty is non-existent. For transfers amongst persons outside of family relations, the prevailing rate of the transaction is stipulated at 6%. The imposition is calculated on the full market value of the given asset.
• Tamilnadu: The stamp duty is fixed at 1% for blood relations and 7% for non-blood relations, with separate rates for commercial properties. The applicable rates may differ according to the types of properties and local regulations.

Also Read : Latest Supreme Court Judgments on Gift Deed

How To Calculate Stamp Duty On Gift Deed In India Using the IGR Portal?

The step-by-step guide is as follows:

• Visit the website and click on the gift deed.
• Select from the options of gift stamp duty mentioned below to whom you want to gift.
• Decide the gift falls under what category - municipal corporation, municipal council, cantonment, or gram panchayat. This helps you know the approximate stamp duty to be paid for the gift deed.

• Example: If you select a municipal corporation and select Mumbai Municipal Corporation, Rs 200 will have to be paid as stamp duty on a gift deed for a property worth Rs 10,00,000.

Benefits Of Reduced Stamp Duty For Blood Relations

• A gift deed, unlike a sale deed, does not involve any monetary exchange.
• The donor must voluntarily transfer the gift, and the donee must accept it while both parties are alive.
• Any existing immovable property can be gifted through a legally executed gift deed.
• Once accepted, the gift deed is generally irrevocable unless specific revocation conditions are explicitly stated in the document.

Also Read : How To Challenge A Gift Deed? Step-By-Step Legal Process

Conclusion

To sum up, stamp duty on gift deeds in blood relations plays a key role in facilitating legal property transfers among family members like spouses, children, parents, and siblings. As of 2026, states offer fixed low rates (e.g., ₹200 in Maharashtra, ₹5,000 in Uttar Pradesh) or waivers (e.g., Punjab) instead of full market-value percentages, per verified sources. Register properly via state IGR portals, calculate accurately, and consult a legal expert for proofs and compliance to secure your family's assets without penalties.

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