East Bengaluru buyer answers
How do you gift a flat to a family member in Karnataka?
Direct answer: Gift deed stamp duty Karnataka charges for close family is fixed: ₹5,000 within BMRDA, BBMP or city corporation limits, ₹3,000 in municipal council or town panchayat areas, and ₹1,000 elsewhere, plus cess, surcharge and a registration fee. Gifts outside the family list pay the same duty as a sale. You register the deed on Kaveri.
Disclosure: acre&key’s advice is free to buyers.
Verify with your lawyer: Gift deeds are hard to undo and affect inheritance and title. This page is general information. Have a property lawyer draft and review the deed.
Key takeaways
- "Family" is a fixed list: father, mother, husband, wife, son, daughter, daughter-in-law, brothers, sisters and grandchildren.
- Not on the list means sale rates. A son-in-law, niece or nephew pays about 7.6% in GBA.
- A gift of a flat must be a registered deed signed by the donor and attested by two witnesses.
- The flat needs an e-Khata for registration, like any transfer.
What does the Stamp Act charge on a gift?
Article 28 of the Karnataka Stamp Act 1957 sets two rates (Karnataka Stamp Act):
| Donee | Stamp duty |
|---|---|
| Family member, property within BMRDA, BBMP or city corporation limits | ₹5,000 |
| Family member, property within a city or town municipal council or town panchayat | ₹3,000 |
| Family member, property elsewhere | ₹1,000 |
| Not a family member | Same as a conveyance (sale) on the market value |
If the property falls in more than one of those limits, the highest applies. A gift deed with a revocation clause is valued as if the clause weren't there.
The 10% cess under section 3B applies to gifts as well as sales, and in GBA so does the 2% surcharge on the duty. Kaveri works out the exact total, including the registration fee, when you file. Guides we checked put the family gift registration fee at ₹1,000.
Who counts as family?
For this Article, family in relation to the donor means father, mother, husband, wife, son, daughter, daughter-in-law, brothers, sisters and grandchildren. That's the whole list. Son-in-law, nephews, nieces, cousins, uncles and aunts aren't on it.
Worked example 1: parent to child, inside GBA
Illustrative. A father gifts his ₹80 lakh flat in GBA to his daughter.
| Charge | Amount |
|---|---|
| Stamp duty, Art. 28(b)(i) | ₹5,000 |
| Cess 10% of duty | ₹500 |
| Surcharge 2% of duty | ₹100 |
| Registration fee (per guides) | ₹1,000 |
| About | ₹6,600 |
If he sold it to her for ₹80 lakh instead, the charges would be about ₹6,08,000 (7.6%). Check a sale-rate figure with the stamp duty calculator.
Worked example 2: a relative not on the list
Illustrative. The same flat gifted to a son-in-law. He isn't on the family list, so Article 28(a) charges duty as on a sale:
| Charge | Amount |
|---|---|
| Stamp duty 5% | ₹4,00,000 |
| Cess and surcharge | ₹48,000 |
| Registration 2% | ₹1,60,000 |
| Total | ₹6,08,000 |
One option families use is gifting to the daughter, who is on the list. That's a legal and family decision, so talk it through with a lawyer.
How do you register a gift deed?
- Check the flat has an e-Khata in the donor's name. Registration needs it.
- Draft the deed with a lawyer: donor, donee, relationship, full property description, acceptance by the donee, and two witnesses. Under section 123 of the Transfer of Property Act, a gift of immovable property must be by a registered instrument signed by the donor and attested by at least two witnesses. The donee must accept it during the donor's lifetime (s.122).
- File on Kaveri 2.0, choosing gift and the family sub-article that matches the property's location, upload the draft and pay. See our Kaveri registration steps.
- Attend the sub-registrar office with ID for the donor, donee and witnesses.
- Transfer the khata to the donee afterwards, through the civic body's mutation process for the area the flat sits in.
If there's a home loan on the flat, speak to the lender first. The bank holds a charge, and a transfer usually needs its consent. A resale loan has the same constraint: see what happens when a flat still has a home loan.
The who, where, what test
- Who. Is the donee on the Article 28 family list? If not, budget sale-rate duty.
- Where. Which limits is the property in: city, town or other? That sets ₹5,000, ₹3,000 or ₹1,000.
- What else. e-Khata, any loan, the khata transfer afterwards, and the tax view.
Checklist
- Donee on the family list
- Property location and the matching duty
- e-Khata in the donor's name
- Lender's consent if there's a loan
- Deed drafted by a lawyer, with acceptance and two witnesses
- Kaveri application filed and fee paid
- Registration attended
- Khata transferred to the donee
- CA consulted on tax
CA note: Gifts, later sales and rental income have tax effects. Ask a chartered accountant before you sign.
Related reading on this site: Kaveri 2.0 registration steps, allotment letter, agreement and sale deed, and a home loan on a flat that already has a charge.
Frequently asked questions
What is the stamp duty on a gift deed in Karnataka?
For a gift to a family member, fixed duty of ₹5,000 within BMRDA, BBMP or city corporation limits, ₹3,000 in municipal council or town panchayat areas, and ₹1,000 elsewhere, plus cess, surcharge and a registration fee. For anyone else, the same duty as a sale on the market value.
Who is a family member for a gift deed in Karnataka?
Under Article 28 of the Karnataka Stamp Act: father, mother, husband, wife, son, daughter, daughter-in-law, brothers, sisters and grandchildren. Son-in-law, nephews, nieces, cousins, uncles and aunts aren't included.
How much does it cost to gift a flat to my son in Bengaluru?
Inside GBA, about ₹6,600 in our example: ₹5,000 stamp duty, ₹500 cess, ₹100 surcharge and a registration fee that guides put at ₹1,000. Kaveri calculates the exact amount when you file.
Does a gift deed have to be registered?
Yes. Under section 123 of the Transfer of Property Act, a gift of immovable property must be made by a registered instrument signed by the donor and attested by at least two witnesses. The donee must accept the gift during the donor's lifetime.
Can I gift a flat that still has a home loan?
Talk to the lender first. The bank holds a charge on the flat, and a transfer usually needs its consent or the loan closed. Your lawyer can advise on the options.
Is a gifted flat taxed in the donee's hands?
Gifts from relatives, as income-tax law defines them, generally aren't taxed in the donee's hands. That definition isn't the same as the Stamp Act's family list, and later sale and rental income have their own rules. Ask a CA for your case.
Talk it through with acre&key
If you'd like help planning a family transfer of a flat, book a consultation with acre&key.
Lawyer note: Gift deeds are hard to undo and affect inheritance and title. This page is general information. Have a property lawyer draft and review the deed.
References
Checked 19 Oct 2026.
- Karnataka Stamp Act 1957, Art. 28 (gift) and s.3B (cess): https://dpal.karnataka.gov.in/storage/pdf-files/34%20of%201957%28E%29.pdf
- CAG, Stamp Duty and Registration Manual (2020), §8.6 gift instrument; §7.4 surcharge: https://saiindia.gov.in/uploads/media/Stamp-Duty-and-Registration-Manual-20200914191933.pdf
- Transfer of Property Act 1882, s.122 and s.123: https://www.indiacode.nic.in/handle/123456789/2338?locale=en
- Kaveri 2.0 portal: https://kaveri.karnataka.gov.in/