Stamp Duty on Gift Deed in Blood Relation (2025) – 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 2025.

What Is Stamp Duty On 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

Stamp duty rebates on gift deeds for blood relatives vary state-wise in India. The state-specific examples are:

• Maharashtra: The state provides a major rebate. For a gift in the residential or agricultural property to spouses, children, grandchildren, or the wife of a deceased son, the stamp duty is ₹200.
• Uttar Pradesh: Here, fixed stamp duty at Rs 5000 governs the transfer of property for those with blood relations.
• Gujarat: The state offers reduced stamp duty rates when property is gifted to blood relatives.
• Madhya Pradesh: Here, gift deeds attract 5% stamp duty. However, when the property is gifted from one family member to another, the donor will pay only 1% stamp duty.
• Rajasthan: Rajasthan has varied rules depending on the relatives involved. For example, gifting to a wife is exempt, whereas gifting to a brother is a different stamp duty rate.

Stamp Duty On Gift Deed In Blood Relation: State-Wise Rates 2025

The rates of stamp duty are subject to change. The rates based on different rates as of 2025 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.

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

The step-by-step guide is as follows:

• Visit https://igrmahhelpline.gov.in/stamp-duty-calculator.php and click on 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.

Conclusion

To sum up, stamp duty on gift deed in blood relation plays a significant role in ensuring the legal and smooth transfer of property among family members. With various states offering reduced rates or complete exemptions, understanding your local stamp duty laws can help you save substantially. Make sure to register the gift deed properly and calculate your stamp duty using official portals like IGR to avoid penalties or disputes later. Always consult with a legal expert to ensure compliance with the latest state-specific regulations and secure your family's interests.

FAQs

A few FAQs are:

Q1. Are there any conditions for availing stamp duty exemption on a gift deed in blood relation?

Yes, conditions vary by state but typically involve proving the blood relationship and complying with registration requirements.

Q2. How do I avoid stamp duty on a gift deed?

You cannot entirely avoid stamp duty, but you can minimize it by availing of concessions for blood relatives and ensuring accurate property valuation.

Q3. Who pays stamp duty in case of gift deed?

Typically, the donee (recipient) pays the stamp duty, but the donor and donee can agree otherwise.

Q4. Can the stamp duty for a gift deed be reduced?

Yes, by availing of concessions for blood relatives, women, and senior citizens, and by ensuring accurate property valuation.

Q5. Are there any gender-based concessions for stamp duty on gift deeds?

Yes, some states offer reduced stamp duty rates for women.