A gift of property to a member of the donor's family pays 0.5% stamp duty in West Bengal, against 6% or more for a gift to anyone else, and a partition deed also pays 0.5% on the separated share. The registration fee of about 1% still applies on top, so on a family transfer the fee is usually the larger charge.
A father wants to transfer a flat to his daughter before he sells the rest of his portfolio. A broker tells him it will cost 6%. A cousin says it is 0.5%. Both are describing real rules, and which one applies depends on a single phrase in the stamp duty schedule: "a member of a family".
This guide explains how gift deed and partition deed duty works in West Bengal, who counts as family, what the registration fee does to the final bill, and the tax points that sit beside the stamp duty.
Quick answer (2026): Under Article 33 of Schedule 1A as applied in West Bengal, a gift to a member of a family pays 0.5% of the market value as stamp duty. A gift to anyone else pays the same duty as a conveyance (6% in municipal areas, 5% in panchayat areas, plus 1% additional above ₹1 Crore). A partition deed pays 0.5% of the market value of the separated share or shares. Registration fee: about 1% in each case.
- The legal framework
- Gift deed duty: family and non-family
- Who counts as "family"
- Partition deed duty
- The registration fee and why it matters
- Step-by-step: registering a gift deed online
- Worked examples
- Tax points: the recipient, the donor and Section 80C
- Power of attorney and lease, briefly
- Documents checklist and common errors
- Frequently asked questions
1. The Legal Framework
Gift deeds and partition deeds are instruments under the Indian Stamp Act, 1899, taxed under Schedule 1A as it applies in West Bengal.
- Article 33 (Gift) sets the duty on a gift: 0.5% of market value when made to a member of a family, and the same duty as a conveyance (Article 23) when made to others.
- Article 45 (Partition) sets the duty at 0.5% of the market value of the separated share or shares of the property.
- The Transfer of Property Act, 1882 governs the gift itself: it must be made by a registered instrument for immovable property and accepted by the recipient.
- The Registration Act, 1908 makes registration compulsory for a gift of immovable property, and the registration fee is charged on the market value.
A gift of immovable property that is not registered is not a valid gift, however well it is documented. The duty is therefore part of getting title, not an optional cost.
2. Gift Deed Duty: Family and Non-Family
| Recipient | Stamp duty | Registration fee |
|---|---|---|
| Member of the donor's family | 0.5% of market value | About 1% |
| Anyone else, municipal or corporation area | 6% of market value (7% above ₹1 Crore) | About 1% |
| Anyone else, panchayat area | 5% of market value (6% above ₹1 Crore) | About 1% |
Two points follow.
- The family rate has no ₹1 Crore step. The schedule fixes 0.5% for a gift to a family member, so the additional 1% above ₹1 Crore that applies to sales does not change the family rate.
- No gender or age concession applies. West Bengal does not vary the gift deed rate by the donor's or recipient's sex.
Also note the 2% rebate and 10% market-value cut that applied to many instruments from October 2021 ended on 30 June 2024. Any guide that still shows reduced non-family rates is out of date.
3. Who Counts as "Family"
The schedule uses the phrase "a member of a family", with a definition set out in an explanation to Article 33. It does not use the phrase "blood relative". The point matters because the two are not the same: a spouse is not a blood relative but is within the family concept, while a cousin is a blood relative who may not be.
What can be said with reasonable confidence:
- Spouses, parents, children and grandchildren are the core of the concept.
- Practitioners advising on the rule treat a married daughter as within the family for this purpose.
- A gift to a nephew, niece, cousin, friend or other person outside the defined circle is charged at the full conveyance rate.
Because the answer for a borderline relationship turns on the exact wording of the explanation, check it against the current text of Article 33, or ask the Sub-Registrar, before you sign. The consequence of getting it wrong is a deficit duty demand, which can be several lakhs.
4. Partition Deed Duty
A partition is the division of jointly owned property among co-owners, most often within a family. The schedule's rate is 0.5% of the market value of the separated share or shares of the property, plus the registration fee on the same value.
Two features deserve attention.
- The duty follows value, not area. A share that sits on a prime road costs more to partition than one at the back of the plot, even if both are the same size.
- How the shares are counted. The wording refers to "the separated share or shares". Ask the registrar, before you sign, how the deed will be assessed where one co-owner keeps part of the property and others take separated portions, so you know which values the 0.5% is applied to.
Mutation after partition is a separate step with the municipality. Some municipalities apply a service charge of 0.1% of the proportionate share of the market value for a partition mutation, so check your municipality's schedule.
5. The Registration Fee and Why It Matters
The registration fee is about 1% of the market value for gift and partition deeds alike. Some sources show 1.1%, and practitioners advising on gifts have quoted a combined cost of 0.5% duty plus 1.1% fee. The e-Assessment slip is final.
The arithmetic produces a counter-intuitive result. On a family gift:
- Stamp duty is 0.5%.
- The fee is 1%.
- The fee is therefore two-thirds of the total bill.
The saving from the family concession is large, but you should plan for the fee, which does not shrink when the duty does.
6. Step-by-Step: Registering a Gift Deed Online
The process runs through wbregistration.gov.in.
Step 1: Draft the deed. It should identify the donor, recipient, relationship, the property and a clear statement of gift and acceptance.
Step 2: Check the market value. Use the portal's land or flat tool. Gift deeds are charged on market value, because there is no sale price.
Step 3: File the e-Requisition. Select the deed type as a gift and enter the relationship accurately. This is what drives the 0.5% rate.
Step 4: Download the e-Assessment slip. It shows the duty and fee and carries the query number and year.
Step 5: Pay through GRIPS. Use net banking, SBI ePay, debit card or UPI. Online payment is compulsory where duty is ₹5 Lakhs or more, and allowed above ₹5,000.
Step 6: Appear at the registry office. Donor, recipient and witnesses attend with originals and ID.
Before you pay: Use the StampDutyCalc.in calculator to compare the family and non-family rates for your property. It shows the cost of choosing the wrong deed type before it becomes a real bill.
7. Worked Examples
Both examples assume a municipal area and a 1% registration fee on the market value.
Example A: ₹45 Lakh flat gifted to a son
| Item | Gift to son (family) | Gift to a non-family person |
|---|---|---|
| Value used | ₹45,00,000 | ₹45,00,000 |
| Stamp duty | 0.5% = ₹22,500 | 6% = ₹2,70,000 |
| Registration fee (1%) | ₹45,000 | ₹45,000 |
| Total | ₹67,500 | ₹3,15,000 |
The family rate saves ₹2,47,500, and the fee is twice the duty.
Example B: ₹1.2 Crore flat gifted to a spouse
| Item | Gift to spouse (family) | Gift to a non-family person |
|---|---|---|
| Value used | ₹1,20,00,000 | ₹1,20,00,000 |
| Stamp duty | 0.5% = ₹60,000 | 7% = ₹8,40,000 |
| Registration fee (1%) | ₹1,20,000 | ₹1,20,000 |
| Total | ₹1,80,000 | ₹9,60,000 |
The saving is ₹7,80,000. At this value the registration fee is twice the stamp duty.
Example C: Partition of a ₹1.2 Crore property
Three siblings inherit a ₹1.2 Crore property. A partition deed separates a share with a market value of ₹40 Lakhs.
| Item | Amount |
|---|---|
| Market value of the separated share | ₹40,00,000 |
| Stamp duty (0.5%) | ₹20,000 |
| Registration fee (1%) | ₹40,000 |
| Total | ₹60,000 |
This is illustrative. The total depends on how the registrar counts the separated shares in your deed.
8. Tax Points: The Recipient, the Donor and Section 80C
Stamp duty is only one layer. Three tax points sit beside it.
- Tax on the recipient. Under income-tax law, the receipt of immovable property without consideration is generally taxable in the recipient's hands, but a gift from a "relative" as defined in the Income-tax Act is exempt. The tax definition of relative is different from the stamp duty concept of family, so a gift can qualify for the 0.5% stamp rate and still fall outside the tax exemption, or the reverse. Check both tests.
- Capital gains. A gift is not a sale, so the donor does not pay capital gains at the time of the gift. When the recipient later sells, the cost and holding period of the donor generally carry over.
- Section 80C. The deduction for stamp duty and registration charges is aimed at a purchase or construction of a residential property, so it does not usually help the recipient of a gift. Income-tax law was reorganised in 2026, so confirm references before filing.
9. Power of Attorney and Lease, Briefly
- Power of attorney. A PoA to a promoter or developer to construct on, sell or transfer immovable property carries fixed duty by value slab, from ₹5,000 up to ₹30 Lakhs to ₹75,000 above ₹3 Crore. A PoA is not a substitute for a gift deed.
- Lease. The duty depends on the term and uses the conveyance duty on a multiple of the average annual rent, or on market value for a lease beyond 30 years.
10. Documents Checklist and Common Errors
For the registration appointment
- PAN and Aadhaar of donor and recipient
- Title documents proving the donor's ownership, including the chain of title
- Latest municipal tax receipt and mutation record
- Proof of relationship where the family rate is claimed, such as a birth certificate or marriage certificate
- e-Assessment slip and GRIPS challan
- Two witnesses with ID and photographs
- For a partition: a record of the co-owners, their shares and the agreed division
Common errors
- Choosing the wrong relationship on the e-Requisition, which changes the rate.
- Assuming "blood relative" and "member of a family" mean the same thing.
- Forgetting that the registration fee is not reduced by the family concession.
- Using a gift deed to avoid a sale, or the reverse, without checking the tax consequences.
- Leaving a gift unregistered. An unregistered gift of immovable property is not a valid transfer.
- Skipping mutation after the gift or partition.
- Assuming the 0.5% rate carries over to a transfer where money changes hands, which is a sale in disguise.
11. Frequently Asked Questions
What is the stamp duty on a gift deed in West Bengal?
0.5% of the market value for a gift to a member of the donor's family, and the same duty as a conveyance for any other recipient. A registration fee of about 1% applies in both cases.
Is a gift to a married daughter covered by the family rate?
Practitioners advising on the rule treat a married daughter as within the family for this purpose. Confirm against the text of Article 33 before signing.
What is the stamp duty on a partition deed in West Bengal?
0.5% of the market value of the separated share or shares of the property, plus a registration fee of about 1% on the same value.
Is the registration fee reduced for family gifts?
No. The concession applies to the stamp duty. The fee remains about 1% of the market value, so it is usually larger than the duty on a family gift.
Is a gift deed taxable for the person receiving it?
A gift of immovable property from a relative as defined under income-tax law is generally exempt in the recipient's hands. The tax definition of relative differs from the stamp duty concept of family, so check both.
Does the 2% rebate apply to gift deeds now?
No. The 2% rebate and 10% market-value cut ended on 30 June 2024.
Disclaimer: This article is for general information and is not legal or tax advice. Rates, definitions and fees are set by the Government of West Bengal and can change by notification. Confirm your figures on the official e-Assessment slip or with an advocate or the Registrar's office before executing a deed.