The stamp duty on a gift deed in Maharashtra is Rs 200, plus a registration fee of Rs 200, when a husband, wife, son, daughter, grandson, grand-daughter or the wife of a deceased son receives the property and the property is what the Act calls the residential and agricultural property. A gift to a brother or sister of the donor, or to any lineal ascendant or descendant, is charged at 3 percent of the market value. A gift to anyone outside these two family groups is charged at the full conveyance rate, which is 5 percent of the market value in Mumbai, Pune, Thane, Nagpur and every other municipal corporation area, and 4 percent in a gram panchayat area. Which rate applies depends on who is receiving the property and what kind of property it is; for a gift outside the two family lists it also depends on where the property is.

WillJini reviews the donor, the donee and the property before the deed is drafted, handles the stamp duty and the registration, and helps with the papers the society and the municipal office need afterwards.

What if the property is not in Maharashtra?

If the property is in another state, the national guide to gift deed stamp duty gives the rate for each state. If you want to know whether a registered gift can be taken back, read can a gift deed be revoked. If you would rather have WillJini prepare and register the deed, the service pages are for Mumbai, Pune and the rest of India.

Related guides:

• Difference between a will and a gift deed in India
• The ultimate guide to preparing a gift deed in India

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

Under Article 34 of Schedule I of the Maharashtra Stamp Act 1958, the stamp duty on an instrument of gift falls into one of three rates. The rates are published in the Department of Registration and Stamps' master copy of Schedule I, modified up to 13 July 2026.

The lowest rate is a fixed Rs 200. Under the second proviso to Article 34, "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." This proviso was added to the Act with effect from 24 January 2015. Whether your property falls within the words "the residential and agricultural property" is decided by the Sub-Registrar when the deed is presented. A brother or a sister is not on this list. The wife of a deceased son is on this list, even though she is not a lineal descendant.

The next rate is 3 percent of the market value. Under the first proviso to Article 34, "if the property is gifted to a family member being the husband, wife, brother or sister of the donor or any lineal ascendant or descendant of the donor, then the amount of duty, chargeable shall at the rate of 3 percent on the market value of the property which is the subject matter of the gift." Maharashtra Act No. 59 of 2017 fixed the family rate at a flat 3 percent with effect from 7 September 2017. This list includes a brother and a sister, and a grandson or grand-daughter as a lineal descendant, and the 3 percent rate applies whatever kind of property is gifted. So where a husband, wife, son, daughter, grandson or grand-daughter receives a shop, an office or any other property that is not what the second proviso calls the residential and agricultural property, the stamp duty on that gift is 3 percent of the market value, not Rs 200.

Everyone else pays the conveyance rate. For any gift outside these two provisos, Article 34 charges "the same duty as is leviable on a conveyance" under Article 25 "on the market value of the property which is the subject matter of the gift". That is 5 percent in a municipal corporation area such as Mumbai or Pune and 4 percent in a gram panchayat area. The next section gives the rate by area.

What does a gift deed cost in Mumbai, Pune, Thane and other cities?

The Rs 200 and 3 percent family rates are the same in every city and village in Maharashtra. Only the rate for a gift outside the two family lists changes with the place, because it follows Article 25, the conveyance rate, which is set by area. A nephew, a niece and a son-in-law are on neither family list, so a gift to any of them is stamped at the Article 25 rate for the area where the property is.

For immovable property within the limits of any Municipal Corporation or any cantonment area annexed to it, or any urban area not mentioned elsewhere, the rate is 5 percent. That is the rate for a gift outside the two family lists in Mumbai, Pune, Thane and Nagpur. The rate is also 5 percent within the limits of any Municipal Council or Nagar Panchayat or cantonment area annexed to it, or any rural area within the limits of the Mumbai Metropolitan Region Development Authority, or the Influence Areas as per the annual statement of rates. Within the limits of any Gram Panchayat area, or any such area not mentioned in the other clauses, the rate is 4 percent. Maharashtra Act No. 59 of 2017 substituted these municipal council and gram panchayat rates with effect from 7 September 2017. For movable property the Article 25 rate is 3 percent of the market value, wherever it is.

Two separate municipal levies exist outside the Maharashtra Stamp Act. The first is a surcharge under section 149A of the Maharashtra Municipal Corporations Act 1949, "at the rate of one percent, in the case of sale or gift, on the value of the property", in Pune City, Pimpri-Chinchwad City, Nagpur City and Navi Mumbai City. It took effect from 1 April 2013 under five Urban Development Department notifications of 13 March 2013. The second is an urban transport cess under section 149A of the same Act and section 144E of the Mumbai Municipal Corporation Act. Since 8 February 2019 it applies to a sale, gift or usufructuary mortgage of immovable property in a municipal corporation area where an urban transport project is being implemented, under the Urban Development Department order of 28 March 2020, in the department's English translation. The same order gave a 1 percent concession for two years from 1 April 2020, which ran out on 31 March 2022 and does not apply to a deed today. Ask the Sub-Registrar's office whether the cess or the surcharge applies to your property before the deed is presented.

What are the registration charges on a gift deed in Maharashtra?

The registration fee is a separate charge from the stamp duty. For a residential and agricultural property gifted in favour of husband, wife, son, daughter, grand-son, grand-daughter or wife of deceased son, the registration fee is Rs 200. This was fixed by Note 59 to the Table of Fees, made by Notification No. RGN-2016/511/CR-III/M-1 of 31 March 2016 under the Registration Act 1908, with effect from 1 April 2016. So the whole government charge on this class of gift is Rs 400.

For every other gift, the registration fee is worked out on the market value under Article I of the Table of Fees, which sets the fee by the value of the property. Up to Rs 5,000 of value the fee is Rs 50. Above Rs 5,000 it is Rs 50 plus Rs 10 for every Rs 1,000 or part of it, and the Table caps the whole fee at Rs 30,000. Because Rs 10 per Rs 1,000 is exactly 1 percent, the fee reaches the Rs 30,000 ceiling at a property value of Rs 30 lakh. A gift deed for a flat worth Rs 2 crore incurs a registration fee of Rs 30,000.

How is stamp duty on a gift deed calculated?

The calculation depends on the three cases set by the Maharashtra Stamp Act. The table leaves out the two municipal levies. Ask the Sub-Registrar's office whether either applies to your deed, and on what amount, before you present it.

For a residential flat with a market value of Rs 67,50,000 in a municipal corporation area, the calculations look like this:

The daughter is on the Rs 200 list and the flat is residential, so the stamp duty is Rs 200 and the registration fee is Rs 200, Rs 400 in all. The brother is on the 3 percent list and not on the Rs 200 list, so the stamp duty is 3 percent of Rs 67,50,000, which is Rs 2,02,500, and the registration fee is the Rs 30,000 ceiling. The friend is on neither list, so the Article 25 conveyance rate applies: in a municipal corporation area that is 5 percent of Rs 67,50,000, which is Rs 3,37,500, and the registration fee is again the Rs 30,000 ceiling.

Is registration of a gift deed mandatory, and how long do you have?

Yes. Section 17(1)(a) of the Registration Act 1908 lists instruments of gift of immovable property among the documents that shall be registered. There is no minimum value threshold for a gift of immovable property. Under section 49, an unregistered gift deed has no effect on the property, so the flat does not pass to the person it was meant for, and a court will not accept the deed as evidence that the gift was made.

Section 23 says that "no document other than a will shall be accepted for registration unless presented for that purpose to the proper officer within four months from the date of its execution." This clock runs from the date the deed is signed, not from the date the family gets round to the registration. A deed signed and then left while the family argues about the value will run out of time. Where the delay does not exceed a further four months, section 25(1) lets the Registrar accept the document "on payment of a fine not exceeding ten times the amount of the proper registration fee".

For the gift to be legally complete, section 122 of the Transfer of Property Act requires the gift to be accepted during the donor's lifetime and while the donor is still capable of giving.

Does the person receiving the gift pay income tax?

Yes, unless they are a relative under the income tax rules. This is a separate charge from stamp duty, and the income tax list of relatives comes from a different Act, not from the Maharashtra Stamp Act, so the two lists do not match.

The Income-tax Act 1961 was repealed by the Income-tax Act 2025, which came into force on 1 April 2026. Under the Act as published in the Gazette of India, if you receive immovable property without paying for it and its stamp duty value is more than Rs 50,000, the whole stamp duty value is taxed as your income for the year, under the head income from other sources.

The charge does not apply to property received from a relative, or on the occasion of the individual's marriage, or under a will or by way of inheritance, or in contemplation of the death of the donor. For an individual, a relative means the spouse, a brother or sister, a brother or sister of the spouse, a brother or sister of either parent, any lineal ascendant or descendant (maternal as well as paternal) of the individual or of the spouse, and the spouse of any of those. For a Hindu undivided family, it means any member of it.

A gift of a Maharashtra flat to someone on neither Article 34 list and outside the income tax list is charged twice. The deed is stamped at 5 percent because Article 34's provisos do not reach them, and the donee pays income tax on the whole stamp duty value because the relative exclusion does not reach them either. A donee can be a relative for income tax while the deed is still stamped at the full conveyance rate. Take a gift you receive from your wife's brother. He is "a brother or sister of the spouse" on the income tax list, so you pay no income tax on it. Article 34 asks the opposite question, whether you are the donor's husband, wife, brother, sister or lineal ascendant or descendant. You are his sister's husband, which is on neither Article 34 list, so the deed is stamped at the conveyance rate.

Can a gift deed be revoked?

A registered gift is not revocable at the donor's will; for the legal grounds, see can a gift deed be revoked after registration in India.

What does WillJini do if you hand the deed to them?

WillJini publishes a four step process for a gift deed on its service page. First, WillJini shares a questionnaire to understand the assets, the parties involved and the details the deed needs. Second, WillJini shares a first draft of the gift deed and finalises it on the basis of your feedback. Third, WillJini handles the stamp duty and the registration; registration is mandatory for immovable assets, and notarisation suffices for movable assets. Fourth, WillJini completes the title transfer, and you disclose the gift in your year-end tax filing.

The Sub-Registrar decides, when the deed is presented, whether the person receiving the property is on the Article 34 list and whether the property is what the statute calls the residential and agricultural property; if the deed was stamped on the wrong footing, the duty is worked out again at the counter. Registering the deed does not by itself change the name on the society share certificate or in the municipal record. WillJini helps with the papers the society and the municipal office need after the registration. WillJini prices this work on a case to case basis, and a WillJini lawyer calls you back within 24 hours.

FAQs

What is the stamp duty on a gift deed in Maharashtra in 2026?

The rate is Rs 200 if the residential and agricultural property is gifted to a husband, wife, son, daughter, grandson, grand-daughter or wife of a deceased son. The rate is 3 percent of the market value if the property is gifted to a brother or sister of the donor or to any lineal ascendant or descendant. For anyone not on either family list, the stamp duty is the full conveyance rate, which is 5 percent in a municipal corporation area and 4 percent in a gram panchayat area, under Article 34 of the Maharashtra Stamp Act.

Is stamp duty on a gift deed lower for family members in Maharashtra?

Yes, but there are two different family lists. The Rs 200 rate applies only to a husband, wife, son, daughter, grandson, grand-daughter, or wife of a deceased son for residential and agricultural property. The 3 percent rate applies to a brother or sister of the donor or to any lineal ascendant or descendant, whatever kind of property is gifted.

What is the stamp duty on a gift deed to a brother or sister in Maharashtra?

A gift to a brother or a sister is stamped at 3 percent of the market value of the property. A brother or a sister is on the 3 percent list under the first proviso of Article 34, but they are not included in the Rs 200 list in the second proviso.

What are the registration charges on a gift deed in Maharashtra?

The registration fee is Rs 200 for a residential and agricultural property gifted to a spouse, child, grandchild or widow of a deceased son, under Note 59 to the Table of Fees. For every other gift, the fee is Rs 50 for the first Rs 5,000 of value, plus Rs 10 for every Rs 1,000 above that, capped at a maximum of Rs 30,000.

How is stamp duty on a gift deed calculated in Maharashtra?

The stamp duty depends on who receives the property and what kind of property it is. On a residential flat worth Rs 67,50,000, the stamp duty is Rs 200 for a daughter, Rs 2,02,500, which is 3 percent, for a brother, and Rs 3,37,500, which is 5 percent, for a friend in a municipal corporation area.

Is registration mandatory for a gift deed in Maharashtra?

Yes. Section 17(1)(a) of the Registration Act 1908 requires the registration of a gift of immovable property, with no value threshold. The document must be presented within four months of its execution. An unregistered gift deed has no effect on the property and a court will not accept it as evidence that the gift was made.

Is there income tax on a gifted property in Maharashtra?

Yes, under the Income-tax Act 2025. If the stamp duty value exceeds Rs 50,000, the donee pays income tax on the whole value. This charge does not apply if the donee is a relative as defined by the income tax rules, which is a different list from the Maharashtra Stamp Act.

What is the stamp duty on a gift deed in Mumbai and Pune?

The Rs 200 and 3 percent family rates are the same in Mumbai and Pune. For anyone not on either Article 34 family list, the stamp duty in both cities is 5 percent of the market value, because both are municipal corporation areas under Article 25. In Pune City a further 1 percent surcharge on the value of the property applies under section 149A of the Maharashtra Municipal Corporations Act 1949. The four cities named in the 2013 notifications are Pune, Pimpri-Chinchwad, Nagpur and Navi Mumbai, and Mumbai is not one of them. Ask the Sub-Registrar's office which components apply to your deed before you present it, whether the property is in Pune or in Mumbai.