Tejash RamKrushna 18 August 2026

Gift of immovable property to a blood relative

MY mother is gifting me a residential house to me. My question is regarding the percent of stamp duty applicable. For sale, 4.90% is applicable for registering a sale deed. But for gift deed of Immovable property, do i need to pay 4.90 % or concessional 1%. If possible , pls attach the link of bare act related to the applicable rate.

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This discussion explores the stamp duty applicable when a mother gifts a residential house to her child. It highlights that stamp duty rates vary significantly by state and can differ between gift deeds and sale deeds. While a sale deed might incur a 4.90% charge in some areas, a gift deed could be subject to a concessional rate, such as 1% or 2.5% depending on the specific state's regulations and property valuation methods.

6 Replies

Dr. J C Vashista (Advocate ) 19 August 2026

Stamp duty and registration charges are a State subject which differ from a State to another.

It is the same as of conveyance deed and gift deed in Delhi.

It is better to confirm locally.

Advocate Bhartesh goyal (advocate) 19 August 2026

Yes,stamp duty differs from state to state .In Rajasthan if mother gifts immovable property to son then 2.5% stamp duty of market value or DLC rate whichever is higher is payable.

kavksatyanarayana (subregistrar/supdt.(retired)) 19 August 2026

Yes. It is a state subject, while it is 2% in A.P., in Maharashtra a token flat charges at Rs.200/- only, Karnataka charges as nominal slab and in Delhi same as converyance deed and gift deed (as advised by senior learned expert DR.JC Vashista sir.

T. Kalaiselvan, Advocate (Advocate) 21 August 2026

The stamp duty will differ from one state to another..

You may clarify the same locally.

P. Venu (Advocate) 22 August 2026

Yes, stamp duty is a State subject and varies from State to State.

Combo Legal Consultancy 23 August 2026

The applicable stamp duty depends on the State where the property is situated, because stamp-duty concessions for gift deeds are State-specific. Your reference to 4.90% on a sale deed suggests Gujarat, but the State should be confirmed before applying any rate.

A gift of immovable property by a mother to her child is a genuine gift between close relatives, but it does not automatically mean that a uniform 1% rate applies throughout India. The relevant State Stamp Act and current Government notifications determine the concession. Registration of a gift of immovable property is compulsory under Section 17 of the Registration Act, 1908, and the requirements of Section 123 of the Transfer of Property Act, 1882 must also be satisfied.

Therefore, do not calculate duty at either 4.90% or 1% merely because it is a mother-to-child transfer.

Please specify the State (e.g., Gujarat) and whether you are son or daughter; I can then give you the exact current stamp duty, registration fee, statutory provision and official bare-Act/notification link.