If you are gifting a property in Delhi to your son, your daughter or your parents, the stamp duty is the same as if you had sold it to a stranger. Delhi charges 4% where the person receiving it is a woman and 6% where it is a man, plus a 1% registration fee. Being family does not reduce it.

That will contradict most of what you have read, and the pages that contradict it do not agree with each other either. One says the rate is nil for relatives, another says 1%, another says 0.5%, another promises it is free for family. The Delhi government publishes one answer, in two places, and neither of them carries a concession.

Where this page sits

This page covers Delhi specifically: what the duty actually is, whether gifting to a blood relative reduces it, which value it is charged on, what registration costs, and where the appointment is booked now that the portal has changed.

If you want the deed drafted and registered for you, that is gift deed services in New Delhi. If your property is in Maharashtra rather than Delhi, the position there is genuinely different and we cover it in stamp duty on a gift deed in Maharashtra.

Related guides:

• Stamp duty on a gift deed across India
• Gift deed or will, which one to use
• Can a gift deed be revoked after registration

What Is the Stamp Duty on a Gift Deed in Delhi?

Four per cent if the donee is a woman, six per cent if the donee is a man. The Delhi Revenue Department's own registration page states it in one line: stamp duty and transfer duty at 4% if the donee is a woman and at 6% if the donee is a man, with a registration fee of 1% of the total value plus Rs 100 pasting charges.

The donee is the person receiving the property. Not the person giving it, and not a buyer, because in a gift there is no buyer. That distinction is the part most pages get wrong, and it is the part that changes the bill.

The reason there is no gift rate as such is in the statute. Article 33 of Schedule I to the Indian Stamp Act, 1899, as it applies to Delhi, charges an instrument of gift at the same duty as a Conveyance, on a consideration equal to the value of the property. A conveyance is a sale. So Delhi taxes giving a flat away exactly as it taxes selling it.

Is There a Concession for a Gift to a Blood Relative in Delhi?

No. There is no blood-relative concession in Delhi, and this is the question that brings most people to this page.

Article 33 has no proviso and no exception. Read the whole of Schedule I and no relative, spouse or family-member concession appears anywhere in it. The Revenue Department's rate page, updated on 13 August 2026, describes the gift rate purely by the donee's gender and mentions no relationship at all.

Several states do publish a family concession, which is where the confusion starts: readers find a state page, or a national summary written off one, and carry the rule across a border it does not cross. Delhi did not adopt one.

This matters because the sum involved is not small. On a flat with a circle-rate value of Rs 1 crore, the difference between the concession people expect and the duty Delhi actually charges is the whole bill: Rs 4,00,000 if your daughter is the donee, Rs 6,00,000 if your son is. Families budget for a token amount, arrive at the Sub-Registrar's office, and discover the figure on the day.

Which Value Is the Duty Charged On?

On the circle rate, in practice. The Revenue Department computes duty on the consideration amount or the circle rate applicable in the area, whichever is higher. A gift has no consideration, so the circle rate is what is left.

Delhi circle rates are set by locality category, and the categories run from A down to H. Two flats of the same size in different colonies can carry materially different values, so check the category your address falls in rather than working from a citywide figure. The department also requires that the property being gifted is valued by an approved valuer.

Working it through

A father gifts a flat in a category-D colony to his daughter. The circle rate puts the flat at Rs 80,00,000. The donee is a woman, so the rate is 4%.

• Stamp duty and transfer duty: Rs 3,20,000
• Registration fee at 1%: Rs 80,000
• Pasting charges: Rs 100

That is Rs 4,00,100 before any drafting or professional cost, on a transfer where no money changes hands. Had the son been named donee instead, the first line would have been Rs 4,80,000 and the total Rs 5,60,100.

Would you rather not work this out yourself? WillJini drafts the gift deed, confirms the circle-rate category your property falls in, books the Sub-Registrar appointment and attends the registration with you. The service fee is quoted on enquiry. Call 080 6453 3964 or see gift deed services in New Delhi.

Where Do You Register a Gift Deed in Delhi?

At the Sub-Registrar office for the district your property sits in, by appointment. The appointment is booked through the Revenue Department's appointment system at srams.delhi.gov.in.

One thing worth knowing before you search, because a lot of published guidance is out of date on it. DORIS is no longer where a Delhi deed is registered. The Sub-Registrar offices moved to NGDRS, and the Delhi NGDRS portal now splits its citizen search into a DORIS period for documents registered before January 2024 and an NGDRS period for everything after. DORIS still exists and is still useful, but for looking up an older document, not for registering a new one.

So if a guide tells you to register on DORIS, it was written before the change and you should treat the rest of its detail with the same caution.

Why Do So Many Pages Give a Different Number?

Because almost none of them cite the statute or the department, and once one page invents a concession the rest copy it.

A single search on this question returns, from different sites, that the rate for relatives in Delhi is nil, that it is 1% for male donors, that it is 0.5% for female donors, and that gifting within a family is free. One of them attributes the rule to a "Delhi Stamp Act, 2007", which does not exist. Delhi applies the Indian Stamp Act, 1899.

The two pages that settle it are both on delhi.gov.in, both were updated on 13 August 2026, and both are linked above. If you take one thing from this page, take those two links and check the figure yourself before you budget.

FAQs

What is the stamp duty on a gift deed in Delhi?

Stamp duty and transfer duty at 4% where the donee is a woman and 6% where the donee is a man, plus a registration fee of 1% of the total value and Rs 100 pasting charges, per the Delhi Revenue Department.

Is stamp duty lower if the gift deed is to a blood relative in Delhi?

No. Delhi publishes no concession for a gift to a relative. Article 33 of Schedule I to the Indian Stamp Act, 1899 charges a gift at the same duty as a conveyance, with no proviso for family, and the Revenue Department's rate page states only the gender-based rate.

Does the rate depend on who is giving or who is receiving?

On who is receiving. The department's wording is that the rate is 4% if the donee is a woman and 6% if the donee is a man. The donor's gender does not enter into it.

What value is the stamp duty calculated on?

The consideration or the circle rate for the area, whichever is higher. A gift has no consideration, so it is the circle rate, and the property must be valued by an approved valuer.

Do I register a gift deed on DORIS?

No, not any more. Delhi's Sub-Registrar offices moved to NGDRS, and DORIS now serves as a search index for documents registered before January 2024. The appointment is booked at srams.delhi.gov.in.

Is a gift deed to a family member tax free?

That is a separate question from stamp duty and this page does not answer it. The income-tax treatment of a gift between relatives sits in the Income-tax Act, 2025, which replaced the 1961 Act with effect from 1 April 2026, so any guidance citing the old section numbers needs checking against the new Act before you rely on it.

Does registering the gift deed transfer ownership by itself?

Registration is what makes the gift enforceable, but the municipal record is a separate step. After registration you apply for mutation so the property tax record carries the donee's name.