Gift Deed Stamp Duty in UP: Rs 5,000 on Family Transfers

By ADiHomes Updated October 22, 2026 12 min read

Contents

If you own a flat, plot or shop in Noida, Greater Noida, Ghaziabad or along the Yamuna Expressway and want to move it to a family member, the route you choose can change your government charges by several lakh rupees. In Uttar Pradesh, a gift deed to an eligible relative can carry a capped stamp duty of just Rs 5,000. This guide explains who qualifies, what you actually pay, how the process works, and when a gift deed is the wrong tool.

A note on accuracy: this article reflects sources available on 20 October 2026. A few details, mainly the exact relative list and the registration fee, are reported differently by different sources. We flag those below. Check them with the sub-registrar before you sign anything.

What the Rs 5,000 rule says

Before 2022, family gift deeds in UP were charged like a sale: full stamp duty on the circle rate, often seven per cent in cities. A six-month concession ran in 2022. It ended in December of that year. A notification of 3 August 2023 then brought back the Rs 5,000 limit. This version stays in effect until further notice.

In January 2026 the state cabinet widened it. The Rs 5,000 cap on family gifts, which earlier covered only agricultural and residential property, was extended to commercial and industrial property. The report says the relief takes effect once the notification is published in the official gazette. One bank guide gives the notification date as 8 January 2026. We could not open the gazette text, so ask the sub-registrar to confirm the notification currently in force.

Who counts as an eligible relative?

The concession covers a defined list of relatives, not "family" in the everyday sense. The most detailed list we found is: son, daughter, father, mother, husband, wife, daughter-in-law, full brother, widow of a deceased full brother, full sister, son-in-law, and grandson or granddaughter through a son or daughter.

Sources do not fully agree. Some lists add grandparents, and some leave out in-laws. Treat the list below as a guide, not a final answer.

Relationship	Likely to qualify?	Note
Spouse, parents, son, daughter	Yes	Named in every source we checked
Full brother or sister	Yes	Sources say "full" or "real" siblings
Son-in-law, daughter-in-law	Yes, per the detailed list	Some simpler summaries leave them out
Grandchildren	Yes, per most sources	The detailed list covers grandchildren through a son or daughter
Grandparents	Unclear	Some sites list them, but the detailed list above does not
Uncles, aunts, cousins, friends	Generally no	Extended relatives such as uncles, aunts and cousins generally fall under the standard 7% rate.

Expect to prove the relationship. One guide says it is typically shown through a birth certificate, marriage certificate or affidavit, and the sub-registrar verifies it.

Property types and the limits

Covered: residential, agricultural, commercial and industrial property, after the January 2026 change.
Gift between individuals only: an early report on the scheme said it excludes transactions involving firms, companies, trusts or institutions.
Five-year re-gift rule: the concession does not apply if the recipient gifts the same property again within five years of registration.

If you hold a flat in a project that is still under construction, or a leasehold plot allotted by an authority, ask whether any permission is needed before a gift. Rules for gifts in authority areas may differ from those for resales. We found no source that settles this, so confirm it with the authority and the sub-registrar.

What a family gift deed costs

Stamp duty is only part of the bill. UP charges a registration fee on top, and sources disagree on how it works for family gifts.

Several guides say a family gift pays Rs 5,000 stamp duty plus a Rs 1,000 processing fee, with registration charges capped at Rs 20,000 whatever the property value.
Other guides say the normal 1% registration charge still applies in full. One gives the example of a Rs 60 lakh property gifted to a child costing Rs 5,000 plus Rs 60,000, or Rs 65,000 in total.

We could not find the official fee schedule to settle this. The table therefore shows both outcomes. It uses the higher sale-deed rates for comparison: 7% stamp duty for a male buyer, with a flat 1% registration fee.

Route (Rs 50 lakh property)	Stamp duty	Registration and other fees	Approx. total
Gift to eligible relative (if registration capped at Rs 20,000)	Rs 5,000	Rs 1,000 processing + Rs 20,000	Rs 26,000
Gift to eligible relative (if 1% registration applies)	Rs 5,000	Rs 1,000 processing + Rs 50,000	Rs 56,000
Gift to non-relative, or sale deed to a male buyer	Rs 3,50,000 (7%)	Rs 50,000 (1%)	Rs 4,00,000
Will	Nil or a nominal amount (sources differ)	Registration optional	Minimal

The same comparison for a Rs 1.2 crore flat:

Eligible family gift: Rs 26,000 with the cap, or Rs 1,26,000 with uncapped 1% registration.
Sale deed to a male buyer: Rs 8,40,000 stamp duty plus Rs 1,20,000 registration, which is Rs 9,60,000.

Either way, the saving is large. The duty is worked out on market value, so look up the circle rate for your sector on the state portal. The IGRS UP portal lets you pick Gautam Buddh Nagar district and calculate the duty. Noida, Greater Noida and the Yamuna Expressway belong to that district. Ghaziabad is a separate district with its own sub-registrar offices.

Step-by-step process

Check ownership and eligibility. Confirm that the donor is the registered owner and that the recipient is on the eligible list. Also confirm the property type and any dues.
Gather documents. A typical set is the gift deed, ID and PAN of donor and donee, ID and address proof of witnesses, proof of ownership, and an encumbrance certificate for land, house or flat.
Draft the deed. It should include the full details and relationship of both parties, a description of the property, and a statement that the gift is voluntary.
Pay the duty and fees. Stamp duty and registration fee can be paid online through the IGRS UP portal, with e-stamping the preferred mode.
Attend the sub-registrar office. The portal handles the paperwork, but you must appear in person. Photos and thumb impressions of all parties and witnesses are captured there. Bring both parties and two witnesses.
Collect the registered deed. Keep the original safe. After registration, update the property records with the relevant authority, society or municipal body.

Registration is not optional. A gift of immovable property needs a registered instrument attested by at least two witnesses. An unregistered gift deed of immovable property conveys nothing. A notarised paper or a stamp-paper promise will not transfer title.

Tax angle: a quick check

Stamp duty and income tax are separate matters. Property received from a relative is not taxed as income in the recipient’s hands. Under the Income-tax Act, 2025, gifts from relatives are fully exempt irrespective of amount. The same rule moved from Section 56(2)(x) of the old Act to Section 92 of the new Act from 1 April 2026. The tax-law definition of "relative" is wider than UP’s stamp duty list. Being tax-exempt does not make you eligible for the Rs 5,000 duty.

Gifts from non-relatives are different. A non-relative gift with a stamp duty value above Rs 50,000 is taxable in the year of receipt.

The recipient may face tax later on a sale. One guide says the donor’s cost becomes the cost of acquisition, and the donor’s holding period is added to the recipient’s. Another source describes the cost basis differently, so ask a chartered accountant before a planned sale. Between spouses, income earned from the gifted asset may be clubbed with the donor’s income.

When a gift deed beats a will or a sale deed

Gift deed vs will

The main difference is timing and control. A will transfers nothing until the testator dies. A gift passes title now. Once complete, a gift is generally irrevocable.

A gift deed usually makes sense when:

You want the recipient to hold clear title today, for example to manage, rent out or insure the property.
You want to settle a family arrangement while everyone is alive. A lawyer’s note on the 2023 notification says such transfers help avoid title disputes when property is not registered in the beneficiary’s name.
The recipient is on the eligible list, so the cost is low.

A will is better when you want to keep control for life. A donor who wants to keep control during life should use a will or reserve a life interest in the gift deed. A will can also be changed at any time, and if you mean to keep the property until death, a gift is not the right document.

Gift deed vs sale deed

For an eligible relative, a gift deed is far cheaper than a sale deed at 7% plus 1%. A sale deed is for real transactions with a price. Do not draft a sale deed with a token price to look like a sale. Do not call a payment-backed transfer a gift either, because a gift must be voluntary and without consideration.

Choose a sale deed when:

The buyer is not on the eligible relative list.
Money is genuinely changing hands.
You need the transaction documented as a purchase, for example for a home loan. Lenders may have their own requirements, so ask the bank.

Feature	Gift deed	Will	Sale deed
Title passes	On registration and acceptance	After death	On registration
Can the owner take it back?	Generally no	Yes, any time	No
Registration	Compulsory for immovable property	Not compulsory	Compulsory
Government cost in UP	Rs 5,000 stamp duty for eligible family, plus fees	Little or none	7% stamp duty plus 1% registration (male buyer)

Common mistakes to avoid

Assuming any relative qualifies. Cousins, uncles and aunts generally do not.
Skipping registration. An unregistered gift deed gives no title.
Planning a quick re-gift. A second gift within five years of registration loses the concession.
Gifting without thinking about control. A parent who gifts a home and later needs it back has few options.
Ignoring the later tax position. The recipient’s future capital gains are linked to the donor’s original purchase.

Where this matters in Delhi NCR

Family transfers are common in older Noida sectors, Ghaziabad colonies and newer townships alike. Circle rates differ by sector, but the gift deed duty stays Rs 5,000 for an eligible transfer, whatever the value. To understand local property values and neighbourhood context, read the ADiHomes guides to Noida, Greater Noida, Ghaziabad and the Yamuna Expressway.

Bottom line

For eligible family members, a gift deed in UP is usually the cheapest way to transfer property during your lifetime. The Rs 5,000 stamp duty is only part of the cost, and the registration fee is the point where sources disagree. Confirm the current notification, the relative list and the fee with your local sub-registrar. Use a lawyer for the draft, and consider a will if you want to keep control while you are alive. This article is general information, not legal or tax advice.

Frequently asked questions

What is the gift deed stamp duty in UP for family members?

Stamp duty is capped at Rs 5,000 for gifts of immovable property to eligible family members, under a notification of 3 August 2023 that stays in effect until further notice. A processing fee of about Rs 1,000 and a registration fee are charged on top.

Is registration fee extra on a UP gift deed?

Yes. Several guides say registration is capped at Rs 20,000 for family gifts, while others say the standard 1% applies. Sources conflict, so confirm the exact figure with your sub-registrar.

Does the Rs 5,000 stamp duty apply to commercial property?

Yes, after the UP cabinet's January 2026 decision. The cap, earlier limited to residential and agricultural property, was extended to commercial and industrial property. The relief takes effect once the gazette notification is published.

Can I gift property to a cousin or friend at Rs 5,000?

No. Cousins, friends and other people outside the defined relative list are generally charged the standard rate, which is 7% for a male recipient and 6% for a woman recipient.

Is a gift deed compulsory to register in UP?

Yes, for immovable property. A gift needs a registered deed signed by the donor and attested by at least two witnesses, and an unregistered one transfers no title.

Can I cancel a gift deed later?

Generally no. Once a gift is complete it is usually irrevocable, except in limited cases such as a revocation right reserved in the deed. If you may want the property back, speak to a lawyer about a will or about conditions in the deed.

Is a property gift from a relative taxable?

Not as income in the recipient's hands. Gifts from relatives are exempt under the Income-tax Act, 2025, whatever the value. Selling the property later can trigger capital gains tax.

Sources

Updated 20 October 2026. This article is general information, not legal or financial advice; check current rules and project details before you decide.

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