Gift Deed Stamp Duty in Uttar Pradesh
Gifting property to family in Uttar Pradesh costs ₹5,000 flat + ₹1,000 processing in stamp duty — far less than a sale. Here are the exact rates, who qualifies as family, and how registration works.
Flat ₹5,000 stamp duty regardless of value, plus ₹1,000 processing, for gifts of residential/agricultural property to close family: spouse, parents, son, daughter, daughter-in-law, son-in-law, real brother, real sister, and grandchildren (Cabinet decision 3 Aug 2023, in force until further notice). The donee cannot re-gift within 5 years without losing the benefit; companies and trusts are excluded.
Gifts to non-relatives are treated like a sale for duty purposes — and the recipient may also owe income tax under Section 56(2)(x) if the stamp-duty value exceeds ₹50,000.
Registration fee on gift deeds
Family gifts: nominal ₹1,000. Non-family: 1% of property value.
Recent change: The ₹5,000 flat family-gift scheme continues through 2025-26 with no expiry notified.
How property gifting works in Uttar Pradesh
- Draft the gift deed — it must describe the property, state the relationship, and record that the gift is voluntary and without consideration.
- Pay stamp duty — ₹5,000 flat + ₹1,000 processing for qualifying family gifts in Uttar Pradesh; same as sale deed: 7% of market valueotherwise, computed on the property's market/circle-rate value.
- Register at the sub-registrar — both donor and donee appear with ID, photos, relationship proof, and two witnesses. An unregistered gift of immovable property is void.
- Acceptance and mutation — the donee must accept during the donor's lifetime, then apply for mutation in municipal/revenue records to complete the transfer.
Frequently asked questions
What is the stamp duty on a gift deed in Uttar Pradesh?+
For gifts to close family, Uttar Pradesh charges ₹5,000 flat + ₹1,000 processing. Flat ₹5,000 stamp duty regardless of value, plus ₹1,000 processing, for gifts of residential/agricultural property to close family: spouse, parents, son, daughter, daughter-in-law, son-in-law, real brother, real sister, and grandchildren (Cabinet decision 3 Aug 2023, in force until further notice). The donee cannot re-gift within 5 years without losing the benefit; companies and trusts are excluded. Gifts outside the family attract same as sale deed: 7% of market value.
Is a gift of property to a relative taxable in Uttar Pradesh?+
Under Section 56(2)(x) of the Income Tax Act, property received from a 'relative' (spouse, siblings, parents, children, lineal ascendants/descendants and their spouses) is exempt from income tax in the recipient's hands, regardless of value. Gifts from non-relatives are taxable as income if the stamp-duty value exceeds ₹50,000. Stamp duty on the deed is separate and applies either way.
Is registering a gift deed mandatory?+
Yes. Under Section 17 of the Registration Act, a gift of immovable property MUST be registered to be legally valid — an unregistered gift deed transfers nothing, no matter how it is notarised. Registration requires the donor's and donee's presence (or attorneys), two witnesses, and payment of stamp duty and registration fees.
Can a registered gift deed be revoked?+
Generally no. A gift, once accepted and registered, is irrevocable except on grounds like fraud, coercion, or a revocation condition written into the deed itself (Section 126, Transfer of Property Act). Senior citizens who gifted property expecting care can also seek annulment through the Maintenance of Parents Act tribunals.
What documents are needed to register a gift deed in Uttar Pradesh?+
The drafted gift deed, the donor's title documents, identity and address proof of donor and donee (Aadhaar/PAN), passport photos, proof of relationship for the family concession, the property's latest tax receipt, and two witnesses with ID. Registration happens at the sub-registrar office having jurisdiction over the property.
Sources
Verified 2026-07. Duty on gift deeds changes via state notifications — confirm with the sub-registrar before executing a deed.