A gift of residential or agricultural property to a spouse, child, grandchild or a deceased son's widow carries a flat ₹200 stamp duty in Maharashtra under Article 34, while other gifts attract a percentage of market value, commonly reported at 3%. The registration fee of 1% capped at ₹30,000 is a separate charge that most guides say still applies, so a family gift of a flat costs about ₹30,200 whatever its value.
A father in Mumbai wants to transfer a flat to his daughter. The sale route would cost 6% in stamp duty plus the registration fee. The gift route costs ₹200 in duty. The catch is that "family" in the Maharashtra schedule is a defined list, not a general sense of closeness, and sources disagree on whether parents and siblings are on it.
This guide explains who qualifies for the ₹200 rate, what happens when the recipient is outside the list, how the registration fee works, and the tax points that sit beside the stamp duty.
Quick answer (2026): Article 34, Maharashtra Stamp Act (revised in 2017): gift of residential or agricultural property to a spouse, son, daughter, grandson, granddaughter or the wife of a deceased son: ₹200 flat. Other gifts: a percentage of market value, commonly 3% in 2026 guides, and the full conveyance rate for non-relatives in some. Registration fee: 1% of market value, capped at ₹30,000.
- The legal framework
- Gift deed rates at a glance
- Who counts as family for the ₹200 rate
- Where sources disagree
- Registration fee on a gift
- Step-by-step: registering a gift deed
- Worked examples
- Tax points beside the stamp duty
- Other documents
- Documents checklist and common errors
- Frequently asked questions
1. The Legal Framework
A gift of immovable property is a transfer without consideration, governed by the Transfer of Property Act, 1882. It must be made by a registered instrument, and the recipient must accept it. The stamp duty on the instrument comes from Article 34 of Schedule I of the Maharashtra Stamp Act, 1958, as revised in 2017.
The Registration Act, 1908 makes registration compulsory for a gift of immovable property. A gift that is not registered does not pass title, however clearly it is documented. The department's fee table treats a gift as a document on which the registration fee is charged on the market value of the property.
2. Gift Deed Rates at a Glance
| Gift | Stamp duty | Registration fee |
|---|---|---|
| Residential or agricultural property to spouse, son, daughter, grandson, granddaughter or a deceased son's widow | ₹200 flat | 1% of market value, max ₹30,000 |
| Residential or agricultural property to other relatives (see Section 4) | Reported at ₹200 by some sources, 3% by others | 1% of market value, max ₹30,000 |
| Other property (shop, office, non-agricultural land) to family | Commonly 3% of market value | 1% of market value, max ₹30,000 |
| Any property to a non-relative | 3% in some sources, the full conveyance rate in others | 1% of market value, max ₹30,000 |
The flat ₹200 rate does not depend on the value of the property. A ₹45 Lakh flat and a ₹5 Crore flat both pay ₹200 in stamp duty if the recipient and the property qualify.
3. Who Counts as Family for the ₹200 Rate
The schedule uses a defined list. The list most legal commentary gives for Article 34 is:
- Husband or wife
- Son or daughter
- Grandson or granddaughter
- The wife of a deceased son
Two features matter.
- The list is not "blood relatives". A spouse is not a blood relative but is on the list. A brother, sister or cousin is a blood relative and, on the narrower reading, is not.
- The property must also qualify. The ₹200 rate applies to residential or agricultural property. A gift of a shop, an office or non-agricultural land to the same person is taxed at the higher rate.
The relationship must be proved, usually by birth or marriage certificates, so keep them ready.
4. Where Sources Disagree
Two points are contested in the 2026 sources.
- Parents and siblings. Some guides list parents and siblings with the ₹200 category, calling them close blood relatives. A commentary that follows the wording of Article 34 excludes them, and says gifts to a brother, sister or parent attract the percentage rate. A third source goes further and says the 2017 definition does not include siblings.
- Gifts to non-relatives. Most guides give 3% for anyone outside the family. A few say non-family gifts are charged as a sale, at 5% to 7% depending on the city.
Because the consequence of being wrong is a deficit duty demand of lakhs, check the recipient against the current text of Article 34, or ask the Sub-Registrar, before you sign. If you are gifting to a parent or sibling, assume the percentage rate applies until the registrar confirms the ₹200 rate in writing.
5. Registration Fee on a Gift
The registration fee is the charge people forget. Most 2026 guides say it is 1% of the market value, capped at ₹30,000, on top of the stamp duty, in every gift category, including the ₹200 route. A minority says the fee in the ₹200 category is nominal. The department's fee table treats a gift as an ad valorem document, so budget for the full fee.
| Market value | Registration fee |
|---|---|
| Up to ₹30 Lakhs | 1% of the value |
| Above ₹30 Lakhs | ₹30,000 |
The market value is the Ready Reckoner value of the property, since there is no sale price to compare it with.
The outcome on a family gift of a flat above ₹30 Lakhs is therefore about ₹30,200 in total: the ₹200 duty plus the ₹30,000 fee.
6. Step-by-Step: Registering a Gift Deed
Step 1: Draft the deed. It should identify the donor and recipient, state the relationship, describe the property accurately, record that the gift is made out of love and affection without consideration, and record the recipient's acceptance.
Step 2: Check the Ready Reckoner value on igrmaharashtra.gov.in, since the registration fee is charged on it.
Step 3: Pay the duty and the fee through GRAS at gras.mahakosh.gov.in, and download the challan. Some buyers use e-SBTR through authorised banks.
Step 4: Enter the deed details and book a slot through the department's online registration module.
Step 5: Appear at the Sub-Registrar's office. Donor, recipient and two witnesses attend with originals. Biometrics and photographs are taken.
Step 6: Complete the follow-up. Apply to the housing society for transfer of the share certificate and membership, and update the municipal property tax record.
Before you pay: Use the StampDutyCalc.in calculator to compare the cost of the gift route with a sale to the same person. It shows what the ₹200 rate saves and what the registration fee leaves in place.
7. Worked Examples
The examples assume the property is a residential flat in Mumbai and the recipient is the person shown. The registration fee follows the cap.
Example A: ₹45 Lakh flat gifted to a son
| Item | Gift to son | Sale to son (6%) |
|---|---|---|
| Value | ₹45,00,000 | ₹45,00,000 |
| Stamp duty | ₹200 | ₹2,70,000 |
| Registration fee (cap) | ₹30,000 | ₹30,000 |
| Total | ₹30,200 | ₹3,00,000 |
The gift route saves ₹2,69,800. If the recipient were a brother and the percentage rate applied (3%), the duty would be ₹1,35,000 and the total ₹1,65,000.
Example B: ₹1.2 Crore flat gifted to a daughter
| Item | Gift to daughter | Gift to a brother (3%, if applicable) | Sale (6%) |
|---|---|---|---|
| Value | ₹1,20,00,000 | ₹1,20,00,000 | ₹1,20,00,000 |
| Stamp duty | ₹200 | ₹3,60,000 | ₹7,20,000 |
| Registration fee (cap) | ₹30,000 | ₹30,000 | ₹30,000 |
| Total | ₹30,200 | ₹3,90,000 | ₹7,50,000 |
The cap on the fee is what keeps a family gift of a ₹1.2 Crore flat to about ₹30,000, against ₹1,20,000 for an uncapped 1%.
Example C: Same recipient, different property
A ₹45 Lakh shop gifted to a son does not qualify for the ₹200 rate, which applies to residential and agricultural property. At the 3% rate reported for other property, the duty would be ₹1,35,000, and with the ₹30,000 fee the total ₹1,65,000.
8. Tax Points Beside the Stamp Duty
Stamp duty is one layer. Three tax points sit beside it, and the section numbers changed when the Income-tax Act, 2025 replaced the 1961 Act on 1 April 2026.
- Tax for the recipient. Receipt of immovable property without consideration is generally taxable in the recipient's hands, but a gift from a "relative" as defined in income-tax law is exempt. That definition is broader than the stamp duty list in some respects, and it includes siblings. A gift can qualify for one test and not the other, so check both.
- Clubbing. If you gift an asset to your spouse, income from it can be added to your income under the clubbing rules. A gift to an adult child is not clubbed in the same way.
- Capital gains. A gift is not a sale, so the donor has no capital gain at the time. When the recipient sells later, the donor's cost and holding period generally carry over.
The deduction for stamp duty and registration charges under Section 80C of the 1961 Act, now Section 123 of the Income-tax Act, 2025, is aimed at the purchase or construction of a residential house, so it does not usually help the recipient of a gift. Take tax advice for your case.
9. Other Documents
This is a brief outline. Separate guides cover each deed.
- Power of attorney. A PoA authorising sale of immovable property is taxed under Article 48 at the conveyance rate on market value. A PoA without consideration to close relatives is reported at ₹500. A PoA is not a substitute for a registered gift deed.
- Leave and license. 0.25% of the rent for the period plus a notional amount for the refundable deposit, with a ₹1,000 registration fee in urban areas, and registration is mandatory.
- Release deed. A release of an ancestral share among blood relatives is reported at ₹200 in some guides. Confirm the treatment for your deed.
10. Documents Checklist and Common Errors
For the Sub-Registrar appointment
- PAN and Aadhaar of donor and recipient
- Title documents proving the donor's ownership, including the chain of title
- Proof of relationship: birth certificate, marriage certificate or a family record
- Society NOC and share certificate, for a flat in a society
- Latest property tax receipt
- Ready Reckoner valuation printout
- GRAS challan or e-SBTR
- Two witnesses with ID and photographs
Common errors
- Assuming "blood relative" and the Article 34 list mean the same thing.
- Assuming parents and siblings get the ₹200 rate without confirming.
- Applying the ₹200 rate to a shop or non-agricultural land.
- Forgetting the registration fee, which is not reduced.
- Leaving the gift unregistered, which means no valid transfer.
- Using a gift deed to disguise a sale, which can bring a duty demand and tax consequences.
- Skipping the society transfer and the property tax update after the gift.
11. Frequently Asked Questions
What is the stamp duty on a gift deed in Maharashtra?
₹200 for a gift of residential or agricultural property to a spouse, son, daughter, grandchild or a deceased son's widow, and a percentage of market value, commonly 3%, for other gifts. The registration fee is 1%, capped at ₹30,000.
Is the stamp duty ₹200 for a gift to a brother, sister or parent?
Sources disagree. Some include parents and siblings in the ₹200 category. A reading that follows the wording of Article 34 excludes them, and applies the percentage rate. Confirm with the Sub-Registrar before signing.
What is the registration fee on a gift deed in Maharashtra?
1% of the market value, capped at ₹30,000, according to most guides. So a family gift of a flat above ₹30 Lakhs costs about ₹30,200 in total.
Does the ₹200 rate apply to a shop or commercial property?
No. It applies to residential or agricultural property. Other property is taxed at the higher rate.
Is a gift deed taxable for the person receiving it?
A gift from a relative as defined under income-tax law is generally exempt in the recipient's hands. The definition differs from the stamp duty list, so check both.
Does a gift deed have to be registered?
Yes. A gift of immovable property must be made by a registered instrument and accepted by the recipient.
Disclaimer: This article is for general information and is not legal or tax advice. Rates, definitions and fees are set by the Government of Maharashtra and can change by notification. Confirm your position on the IGR Maharashtra portal, or with an advocate or the Sub-Registrar's office, before executing a deed.