Free calculator · rates checked 2026-08-24 and 2026-09-29 · no signup

Stamp Duty by Deed Type — Gift, Partition and Leave & Licence

Every stamp duty calculator in India quotes the sale deed. But a gift to your daughter in Maharashtra costs ₹200, a Bengaluru gift costs a flat ₹5,000 whatever the flat is worth, and a Karnataka partition is charged per share and never looks at the value at all. Pick the instrument you are actually registering.

Duty and registration by instrument

The first question is which deed you are executing, because the answer changes what the charge is computed on — not just the rate. Gift and partition deeds are modelled for ten states; every figure names its state, cites the statute or the registration department, and carries the date it was checked.

Educational calculators — always consult a licensed professional before making financial decisions.

Which instrument are you registering?

Stamp duty is charged on the deed, not on the property. Change the deed and the whole basis changes, not just the rate.

Transferring without consideration.

Which state is the property in?

Gift duty differs more sharply between states than sale duty does.

Is the person receiving the gift a family member?

Every state defines family differently, and the definition is narrower than most people assume.

As that state's own schedule defines it.

What is the property worth?

The higher of the market value and the state's own guidance, circle or jantri rate.

₹

₹1L₹50Cr

Total Maharashtra charges — gift to a specified near relative

₹30,200

0.50% of ₹60 L

Stamp duty₹200

Registration fee₹30,000

What the sub-registrar bills, line by line

Stamp dutyFlat ₹200, whatever the property is worth₹200

Registration fee1% of ₹60,00,000 would be ₹60,000, capped at ₹30,000₹30,000

Cash due at registration₹30,200

Charged on the market value of the property.

The same property, sold instead

Gift to a specified near relative₹30,200

Sale deed on the same ₹60,00,000 in Maharashtra₹3,90,000

Difference₹3,59,800 cheaper

The sale figure is the male-buyer, non-first-sale rate from the same pricing engine this site uses on its Maharashtra stamp duty page, so the two can never drift apart. Choosing an instrument to reduce duty is a decision about who owns the asset and how it will pass on — worth taking advice on rather than optimising.

How Maharashtra defines family here

The ₹200 duty reaches a gift of RESIDENTIAL or AGRICULTURAL property to a husband, wife, son, daughter, grandson, grand-daughter or the wife of a deceased son — that list and no wider. A gift to a parent, brother or sister falls into the 3% band below, not this one, and several widely-read Indian rate tables get that wrong.

Where these rates come from

Maharashtra Stamp Act, Schedule I, Article 34, second proviso — “if the residential and agricultural property is gifted to husband, wife, son, daughter, grandson, grand-daughter, wife of deceased son, the amount of duty chargeable shall be rupees two hundred”. The REGISTRATION fee on this instrument is contested. Maharashtra's official Registration Fee Table places a gift on the ordinary ad valorem scale — 1% capped at ₹30,000 — with no family exception, and that is what is modelled. Some Maharashtra practitioners report a concessional flat fee of ₹200 under a 2016 departmental notification which could not be located on the department's own notifications index. Confirm at the sub-registrar's office; the exposure is at most ₹29,800. (igrmaharashtra.gov.in) — checked 2026-08-24. Read from the statutory schedule text.

Before you draft the deed

Which instrument a registrar will accept for a given transfer is a legal question, not an arithmetic one, and the cheapest instrument is not always the one that achieves what you want. Confirm both the instrument and the current rate at the sub-registrar’s office before you transfer funds, and treat this as a starting point for a conversation with your lawyer rather than as advice.

Your Saved Scenarios

No saved scenarios yet

Why the deed changes the basis, not just the rate

A sale deed is charged on the market value of the property. That is the number every Indian stamp duty calculator asks for, and for a sale it is the right one. For the three instruments on this page it is the wrong one three different ways.

A partition deed is charged on the value of the separated share — and in Maharashtra the largest remaining share is expressly excluded from the computation. A father dividing a ₹1 crore Pune property into a ₹60 lakh share he keeps and two ₹20 lakh shares for his sons is charged 2% on ₹40 lakh, so ₹80,000, and not 2% on ₹1 crore.

A Karnataka partition abandons value altogether. Article 39 charges a fixed ₹1,000 per share for non-agricultural property inside a corporation or council, ₹500 per share elsewhere, and ₹250 per share for agricultural land. Dividing a ₹5 crore Bengaluru property three ways costs ₹3,000 in duty. No percentage-based calculator can express that.

A leave and licence agreement has no property value in the calculation at all. Maharashtra charges 0.25% of a leviable value built from the rent over the term, any non-refundable deposit, and notional interest at 10% a year on the refundable deposit.

Gift Deed — Stamp Duty by State, 2026

State	To a family member	To anyone else	Registration fee
Maharashtra	₹200 flat — residential or agricultural, to a spouse, child, grandchild or wife of a deceased son	3% to a parent, sibling or lineal relative; full conveyance rates beyond that	1%, max ₹30,000
West Bengal	0.5% of market value	Same duty as a conveyance	1% of market value
Karnataka	₹5,000 BBMP / ₹3,000 council / ₹1,000 elsewhere, plus 10% cess and 2–3% surcharge on the duty	Same duty as a conveyance	Excluded — sources conflict
Delhi	No concession published	Same duty as a conveyance — 6% male, 4% female, 5% joint	1% plus ₹100 pasting
Telangana	Excluded — sources conflict	5% duty plus 1.5% transfer duty	0.5%, min ₹2,000, max ₹1,00,000
Kerala	₹2 per ₹1,000 or part (0.2%), min ₹1,000	8% — same as a conveyance	1% family / 2% otherwise, no cap
Bihar	No family concession	6.6% man to woman, 7% otherwise, plus 2% of value in a municipality	1.9% man to woman, 2.1% woman to man, 2% otherwise
Uttar Pradesh	₹5,000 under the 3 August 2023 order	Excluded — rate not read at source	Excluded — not read at source

Maharashtra, West Bengal, Karnataka and Delhi rates are read from the states' own Stamp Act schedule text — Articles 34, 33, 28(b) and 33 respectively. The Telangana non-family row is corroborated across independent Indian sources reproducing G.O.Ms.No.59 and G.O.Ms.No.60 dated 20.07.2021; the Telangana portal was not reachable on 2026-08-24. Delhi's 4% rate for a female transferee is shown for completeness but the calculator applies 6%: Delhi's concession is worded as applying to the purchase of immovable property by women, and a gift is not a purchase. Every state's own definition of family is quoted in the calculator's result — they differ, and they are narrower than the phrase suggests. Checked 2026-08-24. Kerala is read from Articles 31(a) and 31(b) as substituted by the Kerala Finance Act, 2018, and the Department of Registration's schedule; Bihar from Notification No. 4060 of 18 June 2026, Notification No. 3483 of 29 July 2015 and section 136 of the Bihar Municipal Act, 2007; Uttar Pradesh from the department's model gift deed, which states the ₹5,000 and recites the order — the order itself did not respond. Checked 2026-09-29.

Partition Deed — Stamp Duty by State, 2026

State	Charged on	Stamp duty	Registration fee
Maharashtra	Separated share	2%, no ceiling	1%, max ₹30,000
West Bengal	Separated share	0.5%	1%
Gujarat	Separated share	0.25% up to ₹10 crore, 0.50% above	1%
Telangana (family)	Separated share	0.5%, max ₹1,00,000	₹2,000 flat
Tamil Nadu (non-family)	Separated share, at market value	4%	1%
Karnataka	Number of shares — value is irrelevant	₹1,000 / ₹500 / ₹250 per share	Excluded — sources conflict
Kerala (family)	Separated share	₹15 per ₹10,000 or part (0.15%), min ₹1,000	1%
Kerala (any other)	Separated share	6%	2%
Bihar (inherited / family property)	Nothing — flat amount	₹50	₹50
Uttar Pradesh (ancestral, three generations)	Nothing — flat amount	₹5,000	Excluded — not read at source

Maharashtra Article 46, West Bengal Article 45 and Karnataka Article 39 are read from the statutory schedule text. Karnataka's Article 39 is frequently misreported as ₹5,000 / ₹3,000 / ₹1,000 per share — those are the Article 28 GIFT tiers copied across in error. Gujarat's Article 43 is not on the section 3A list, so the 40% additional duty that lifts a Gujarat sale deed from 3.5% to 4.9% does not touch a partition. Maharashtra carves out agricultural land at a flat ₹100 under Article 46(b), and caps the duty at ₹10 where a court or arbitrator's partition order has already been stamped; neither is modelled. Tamil Nadu's FAMILY partition is excluded — see below. Checked 2026-08-24. Kerala Article 42 as substituted by the Kerala Finance Act, 2018; Bihar Notifications No. 4008 and No. 4009 of 7 December 2018; Uttar Pradesh from the department's model partition deed citing the notification of 4 September 2025. Any other Bihar or Uttar Pradesh partition is an exclusion. Checked 2026-09-29.

Worked example: gifting a ₹60 lakh Kolkata flat to a daughter

West Bengal charges half of one per cent of market value on a gift to a family member under Article 33(i) of its schedule, with no ceiling in the article.

Stamp duty — 0.5% of ₹60,00,000₹30,000

Registration fee — 1% of ₹60,00,000₹60,000

Cash due — gift deed₹90,000 (1.50%)

Cash due if the same flat were sold instead — 6% duty + 1% registration₹4,20,000 (7.00%)

₹3,30,000 (₹3.30 lakh) of difference on the same flat, decided purely by which instrument is executed. West Bengal’s family list is the catch: it includes a son’s wife but not a daughter’s husband, and not grandparents, uncles, aunts, nephews or nieces. A gift to anyone outside it is charged as a conveyance.

Edge case: a ₹2 crore Bengaluru flat, gifted rather than sold

Karnataka’s Article 28(b) gift duty is a fixed rupee amount and does not look at the value of the property at all. This is the widest gap on the whole page, and it is the case a percentage-based model cannot represent.

Stamp duty — flat, BBMP tier₹5,000

Cess — 10% of the ₹5,000 duty₹500

Surcharge — 2% of the duty, BBMP area₹100

Gift deed to a family member₹5,600

The same ₹2 crore flat sold — 5% duty, cess, surcharge and 2% registration₹15,20,000

A ratio of roughly 271 to 1. The registration fee on a Karnataka family gift is left out of the ₹5,600 rather than guessed: the state’s Table of Fees was not reachable and Indian sources split between a flat ₹500 and a flat ₹1,000. Registering in a town panchayat instead drops the duty to ₹3,000 (₹3,360 with cess and surcharge); outside municipal limits, ₹1,000 — ₹1,130 with the 10% cess and the higher 3% rural surcharge.

Worked example: a Kochi house gifted to a daughter

Kerala charges a family gift at two rupees for every ₹1,000 “or part thereof” under Article 31(a) — so the value is rounded up to the next ₹1,000 before the rate is applied, and the duty is never less than ₹1,000.

Stamp duty — ₹45,50,500 rounded up to 4,551 steps of ₹1,000, × ₹2₹9,102

Registration fee — 1% of ₹45,50,500₹45,505

Cash due — family gift deed₹54,607

The same house sold, or gifted to a nephew — 8% duty + 2% registration₹4,55,050

₹4 lakh of difference. Kerala’s family list is wide by Indian standards — grandparents, siblings, adopted children and grandchildren are all inside it — but a son’s wife, a daughter’s husband, a nephew and a niece are not, and a gift to any of them is charged as a sale.

The Maharashtra leave and licence formula, in full

Article 36A(a) of the Maharashtra Stamp Act charges 0.25% of a leviable value, for an agreement of up to 60 months. The leviable value is not the rent:

leviable value = rent over the whole term + non-refundable deposit or premium + 10% a year notional interest on the refundable deposit

Rent — ₹45,000 a month × 11 months₹4,95,000

Notional interest — 10% a year on a ₹3,00,000 deposit, for 11 months₹27,500

Non-refundable deposit₹0

Leviable value₹5,22,500

Stamp duty — 0.25% of the leviable value₹1,306

Registration fee — flat, inside a municipal corporation₹1,000

Total for the agreement₹2,306

The refundable deposit is the line people miss. The deposit itself is never taxed — it comes back to you — but ten per cent a year of notional interest on it is added to the leviable value. Doubling the deposit to ₹6,00,000 raises the leviable value to ₹5,50,000 and the duty to ₹1,375. Registering outside a municipal corporation drops the registration fee to ₹500 and the total to ₹1,806. And the eleven-month convention is really a stamp duty convention: beyond 60 months the agreement leaves Article 36A(a) altogether for the much heavier Article 36 lease schedule.

What this page will not tell you, and why

Eight structures are deliberately not modelled. In each case the published Indian sources contradict each other, or the state’s own schedule or order could not be read at primary source to settle it. Filling the gap with a figure borrowed from a neighbouring state, or averaged across sources, would look exactly as authoritative as the sourced rates above and would not be — and you would discover the difference at the sub-registrar’s counter.

Tamil Nadu — Gift to a family member

The Indian Stamp (Tamil Nadu Amendment) Act 2023 extended its amended family definition to Articles 45 (partition), 46, 48 and 55 (release) — and pointedly not to Article 33 (Gift). On the statutory scheme Article 33 charges a gift at the same duty as a conveyance, i.e. 7%, with the family concession living in the settlement and release articles instead. Almost every Indian consumer source nonetheless publishes “1% capped at ₹25,000” for a family gift. The primary schedule was not reachable to settle it, and the two readings differ by six percentage points on the same instrument.

What to do instead. Intra-family transfers in Tamil Nadu are conventionally executed as a SETTLEMENT deed rather than a gift, precisely because the concession attaches there. Ask your registrar which instrument they will accept before you draft, and get the rate for that instrument in writing.

Tamil Nadu — Partition among family members

The 1% rate is well corroborated, but the per-share ceiling is not: sources give ₹25,000, ₹10,000 and ₹40,000 for the stamp duty cap and ₹4,000, ₹2,000 and ₹10,000 for the registration cap. The Tamil Nadu Amendment Act 2004 as summarised carries ₹10,000; most 2025–26 sources carry ₹25,000; no Government Order raising one to the other could be located. On a family partition the cap is almost always the binding number, so publishing the rate without the right cap would be publishing the wrong answer.

What to do instead. Expect 1% of the separated share subject to a per-share ceiling somewhere between ₹10,000 and ₹25,000, plus a 1% registration fee subject to its own ceiling. Confirm the current ceiling at the sub-registrar's office before you budget.

Telangana — Gift to a family member

Three Indian sources give three different sets of figures for the same instrument: 2% duty with a 0.5% fee banded ₹2,000–₹25,000; 0.5% duty with 1.5% transfer duty and a 0.5% fee banded ₹1,000–₹10,000; and 1% for a parent-to-child transfer with a flat ₹1,000 fee, which may in fact be describing a settlement deed. They disagree on the duty, on whether transfer duty applies and on the fee band. The Telangana registration portal was unreachable on 2026-08-24. RETRIED ONCE ON 2026-09-29, both routes: the department's ready reckoner (registration.telangana.gov.in/readyReckoner.htm) and every other host under registration.telangana.gov.in refused the connection, and the text of G.O.Ms.No.59 dated 20.07.2021 — the order that fixes the rate — could not be found on any government host that responded. Secondary sources still disagree, so the row stays excluded.

What to do instead. The Telangana NON-family gift row IS modelled on this page and is well corroborated. For a family gift, take the figure from your sub-registrar rather than from any calculator, this one included — and establish first whether the instrument you want is a gift or a settlement, because the two are charged differently.

Gujarat — Gift to a blood relative

The Gujarat Stamp Act gives no blood-relative concession on its face: Article 28 charges a gift at the same duty as a conveyance under Article 20, and Article 28 is on the section 3A list that adds the 40% additional duty — so the statutory default is the full 4.9%, which a Comptroller and Auditor General audit of the Gujarat revenue sector confirms. Article 28 does carry a remission note pointing at Orders 96 and 101 of Annexure H, and that annexure could not be retrieved. Indian secondary sources variously claim 1%, a flat ₹200 (almost certainly Maharashtra's Article 34 misattributed) and the full 4.9%.

What to do instead. Assume 4.9% unless your registrar confirms a remission applies. One adjacent figure is verified and may be the instrument you actually want: a RELEASE of ancestral property by parents to sons is a flat ₹100 under Article 49.

Uttar Pradesh — Gift to someone outside the family concession

Article 33 of the schedule as the Uttar Pradesh department publishes it charges a gift at the same duty as a conveyance under Article 23(a), and then points to a remission at Appendix II, item 129 that the department's portal does not publish. The operative conveyance rate is itself set by a separate reduction order the portal does not surface, and the woman-purchaser rebate on a sale is under an open dated re-check on this site. Read on 2026-09-29; the rate for a non-family gift cannot be stated from primary source without guessing which of those orders reaches a gift.

What to do instead. Expect a figure in the region of the sale-deed duty, and get it from the sub-registrar in writing before you draft. The Uttar Pradesh stamp duty calculator on this site shows the sale-deed figure for the same value.

Uttar Pradesh — Partition of anything other than ancestral property

Article 45 charges a partition at the same duty as a Bond (Article 15) on the value of the separated share, and the Bond article's own rate is a rupee ladder the department's schedule defers to reduction orders it does not publish. Only the ancestral-property concession could be read at primary source on 2026-09-29.

What to do instead. If the property is ancestral and the co-owners are within three generations, choose the family option — that case is modelled. For any other partition, ask the sub-registrar for the Article 45 figure before you draft.

Bihar — Partition of property that is not inherited or family property

Bihar's ₹50 duty and ₹50 fee reach only the partition of inherited or family property. For every other partition, Article 45 of Schedule 1-A as it applies in Bihar sets the duty, and no Bihar notification fixing that rate appears on the department's index; the article's text as amended for Bihar could not be read on 2026-09-29.

What to do instead. If the property came down through the family, choose the family option — that case is modelled at ₹100 all-in. Otherwise ask the sub-registrar for the Article 45 figure before you draft.

Every state — Lease other than a Maharashtra leave and licence

Lease duty outside Maharashtra is a multiplier structure rather than a rate — Delhi's Article 35, for instance, charges bond duty on the whole amount under one year, bond duty on the average annual rent for one to five years, conveyance duty on the average annual rent for five to ten years, and conveyance duty on two or three times the average annual rent beyond that. Indian secondary sources flatten this to “2% / 3% / 6%”, which does not match the statute above five years. Modelling a flattened version would be modelling the error.

What to do instead. Only the Maharashtra leave and licence agreement — the one most searches are actually for — is modelled here. For a lease elsewhere, or for a Maharashtra term beyond 60 months, get the article and the multiplier from the state's own schedule.

Choosing an instrument to save duty

The gaps on this page are large enough that the temptation is obvious, and it is worth naming the risk. Which instrument a registrar will accept for a given transfer is a legal question about what is actually happening, not an arithmetic one. A transfer recorded as a gift when consideration in fact passed is a misdeclaration, and the registrar can refer the document for adjudication; a shortfall attracts the deficit plus penalty and interest.

The choices that are genuinely open — whether to gift now or leave by will, whether to partition or to hold jointly, whether a Tamil Nadu family transfer is drafted as a settlement or a gift — are decisions about who owns the asset and how it passes on, with consequences for succession and for capital gains on any future sale. Worth taking advice on rather than optimising against a rate table.

By RealCost Editorial TeamReviewed by RealCost Editorial TeamLast updated September 21, 2026 with September 2026 data

A sale deed is not the only instrument that gets stamped and registered — an agreement for sale, executed before the sale deed, is its own instrument under the RERA Act's Section 13(1), which caps what a promoter can collect before that agreement exists at 10% of the unit's cost. And within conveyances themselves, a deed type can carry its own concessional rate: Kerala cuts its 8% flat conveyance duty to 7% specifically for a flat or apartment conveyed within six months of the local body allotting the house number — a rate that attaches to the instrument's timing, not to the property's value.

The agreement for sale is a separate instrument from the sale deed

Everything on this page prices instruments that transfer or record an interest in property, and one of them arrives before the sale deed does. Section 13(1) of the RERA Act, 2016 bars a promoter from accepting more than 10% of an apartment, plot or building's cost as an advance or application fee before first entering into a registered, written agreement for sale with the buyer. That agreement is the instrument that governs the under-construction period — refund and interest terms on delay run from it under Section 18 — and it is distinct from the sale deed that eventually conveys title once the flat is complete. A buyer who has only paid a booking amount and signed an agreement for sale has not yet executed the conveyance this page's sale-deed rows model.

The same Act also exempts a project from RERA registration entirely where the land involved does not exceed 500 square metres or the number of apartments does not exceed eight, inclusive of all phases. That threshold governs whether the PROJECT needs RERA registration — it says nothing about whether the DEED transferring a unit in it needs stamp duty or registration, which remains payable regardless of the project's RERA status.

A deed type can carry its own rate, not just its own basis

The calculator above already treats gift, partition and leave-and-licence instruments as different bases entirely — market value, a separated share, or a leviable value built from rent and deposit. Kerala shows a subtler version of the same idea inside a single instrument type. The state's general conveyance duty is 8%, stated flat and uniform regardless of the owner's gender. But a 2023 government order carves out a lower 7% rate for one specific case: a flat or apartment conveyed within six months of the local body's allotment of a house number to it. Miss that six-month window and the conveyance reverts to the general 8% rate — the concession is conditional on timing, not on the property being a flat as such.

Not every state's conveyance schedule is this legible from the primary document. Uttar Pradesh's own Article 23 schedule states only historic base rupee slabs for a "हस्तान्तरण पत्र" (transfer instrument) and defers the actual operative percentage to a reduction notification the department's own hosted PDF does not reproduce — the same document search that finds Kerala's concession by instrument type finds nothing comparable for Uttar Pradesh's conveyance rate, gift or otherwise. Telangana's own state portal page is narrower again: an organisational history page for the Revenue (Registration and Stamps) Department that names a separate dedicated rates portal without stating any instrument's duty figure itself. Neither document supports a deed-type breakdown the way Kerala's pair of documents does.

Methodology

The RERA Act text is read from UP-RERA's own hosted PDF mirror of the Gazette-published central Act, which applies nationwide, not only to Uttar Pradesh. Kerala's general and concessional conveyance rates are each read from their own primary document — the department's ready-reference table and the 2023 government order respectively — and not conflated with each other.

Sources

Stamp and Registration Department, Government of Uttar Pradesh — Indian Stamp Act Schedule I-B — accessed 2026-09-21
Registration Department, Government of Kerala — Stamp Duty & Fees ready reference — accessed 2026-09-21
Government of Kerala, Taxes (J) Department — G.O.(P) No.41/2023/TAXES — accessed 2026-09-21
UP-RERA — The Real Estate (Regulation and Development) Act, 2016 (full text) — accessed 2026-09-21
Government of Telangana — Revenue (Registration and Stamps) Department — accessed 2026-09-21

Related India calculators

Stamp Duty & Registration Calculator (All States) →Sale deed rates across the nine major states, with gender bands and municipal surcharges Property Registration Cost Calculator →Full estimate including registration and the ancillary charges around it Stamp Duty Comparison by State →Side-by-side sale-deed comparison across India Maharashtra Stamp Duty Calculator →Sale deeds in the BMC, PMC and PCMC areas, with the ₹30,000 registration ceiling Karnataka Stamp Duty Calculator →Bengaluru sale deeds, the Article 20(2A) first-sale bands, cess and surcharge Kerala Stamp Duty Calculator →Sale deeds at 8% of fair value, the 7% flat concession, and 2% registration Bihar Stamp Duty Calculator →Sale deeds by direction of transfer, with the 2% municipal duty Property Capital Gains Tax Calculator →A gift is not a transfer for capital gains, but the donee inherits your cost base

Frequently asked questions

Is stamp duty on a gift deed the same as on a sale deed in India?+

It depends entirely on the state, and the spread is enormous. Maharashtra charges a flat ₹200 on a gift of residential or agricultural property to a husband, wife, son, daughter, grandson, grand-daughter or the wife of a deceased son, and 3% of market value on a gift to a parent, sibling or other lineal relative. West Bengal charges 0.5% of market value on a gift to a family member. Karnataka charges a fixed ₹5,000 inside BBMP or a city corporation, with no reference at all to what the property is worth. Delhi, by contrast, publishes no gift concession whatsoever — Article 33 of its schedule charges "the same duty as Conveyance", so a gift there costs exactly what a sale costs. Gifting a ₹2 crore Bengaluru flat to a son costs ₹5,600 in duty including cess and surcharge; selling it costs ₹15,20,000. Sources: the states' own Stamp Act schedules and registration departments, checked 2026-08-24.

What is stamp duty on a partition deed, and is it charged on the whole property?+

No — and this is the most common error in a partition estimate. The duty attaches to the value of the SEPARATED SHARE, not to the property as a whole, and in Maharashtra the largest remaining share is expressly excluded from the computation. Maharashtra charges 2% of the separated share under Article 46 with no monetary ceiling; West Bengal 0.5% under Article 45; Gujarat 0.25% up to ₹10 crore, and Gujarat's 40% additional duty does not apply to a partition at all; Telangana 0.5% among family members capped at ₹1,00,000 with a flat ₹2,000 registration fee. Karnataka does not use a percentage: Article 39 charges ₹1,000 per share for non-agricultural property inside a corporation or council, ₹500 per share elsewhere, and ₹250 per share for agricultural land or money. So a father dividing a ₹1 crore Pune property into a ₹60 lakh share he keeps and two ₹20 lakh shares to his sons is charged 2% on ₹40 lakh, not on ₹1 crore.

How is stamp duty calculated on a leave and licence agreement in Maharashtra?+

Article 36A(a) of the Maharashtra Stamp Act charges 0.25% of a leviable value, and the leviable value is not the rent alone. It is the rent payable over the whole term, plus any non-refundable deposit, premium or money advanced, plus interest at 10% a year on the refundable security deposit. The refundable deposit itself is not taxed; the notional interest on it is, and in Mumbai, where deposits of six to twelve months' rent are normal, that line matters. On a ₹45,000-a-month flat let for 11 months with a ₹3,00,000 refundable deposit, the rent contributes ₹4,95,000 and the notional interest ₹27,500, giving a leviable value of ₹5,22,500 and duty of ₹1,306. The registration fee is a flat ₹1,000 inside a municipal corporation area and ₹500 elsewhere, so the whole agreement costs ₹2,306 in Mumbai. A term longer than 60 months is not a leave and licence for stamp purposes and falls to the heavier Article 36 lease rates.

Why does this calculator refuse to give a figure for some states and deed types?+

Because on those combinations the published Indian sources contradict each other, and a confident wrong number is worse than an honest gap — you would discover it was wrong at the sub-registrar's counter. A Tamil Nadu family gift is the clearest case: the 2023 amendment gazette extends its family definition to the partition, release and settlement articles and pointedly not to Article 33 (gift), which on the statutory scheme charges a gift at the 7% conveyance rate, while almost every Indian consumer source publishes 1% capped at ₹25,000. Those two readings differ by six percentage points on the same instrument. A Telangana family gift has three sources giving three different sets of figures, disagreeing on the duty, on whether transfer duty applies and on the fee band. A Gujarat blood-relative gift has no concession on the face of the Act and a remission note pointing at an annexure that could not be retrieved. All 8 exclusions are listed on the page with the specific reason and what to do instead, rather than being filled with a figure borrowed from a neighbouring state.

Does a gift deed to a family member avoid stamp duty entirely?+

No state in India charges nothing, and the concessions are narrower than the phrase "family member" suggests. Every state publishes its own list and the lists genuinely differ. Maharashtra's ₹200 rate reaches only a spouse, child, grandchild or the wife of a deceased son, and only for residential or agricultural property — a gift to a parent or a sibling falls into the 3% band instead, which several widely-read Indian rate tables get wrong. West Bengal's 0.5% list includes a son's wife but excludes a daughter's husband, grandparents, uncles, aunts, nephews and nieces. Karnataka's list includes siblings and a daughter-in-law. Anyone outside the relevant list is charged at or near full conveyance rates. Registration fees also survive the concession in most states, and in Maharashtra the fee is 1% of the market value capped at ₹30,000 even where the duty is ₹200.

Calculate Deed Stamp Duty →

Deed Type Stamp Duty Calculator is built and maintained by the RealCostIQ editorial team. Cost ranges and rates are checked against published industry data and contractor quotes, and revised when the underlying figures move. Read our data methodology or more about who builds this. Every calculation runs in your browser — no account, and none of your inputs are stored.

Cost ranges and rates here are checked against contractor quotes and published industry data. If a number still looks off, email Support@RealCostIQ.com and we'll review and fix it.