Document type / Article 28
What it costs to gift land instead of selling it
Giving land away is not cheaper than selling it. A gift deed carries the same 4.9 per cent stamp duty and the same 1 per cent registration fee as a sale, and this page shows what that comes to on a real acre.
Because a gift has no price in it, the charge is worked out on the government valuation of the land, which is the same valuation used everywhere else on this site. The official rate table states no concession for a gift within a family and none is invented here.
Stamp duty 4.9 per centRegistration fee 1 per centArticle 28, both tablesLast verified: 4 August 2026
01A gift is charged like a sale
The most common misunderstanding about gifting land is that it must be cheaper than selling it, because no money changes hands. In Gujarat it is not. Article 28 of the stamp table charges a gift at 4.9 per cent, which is the same rate as a sale deed, and the registration fee is the same 1 per cent.
The difference is what the charge is calculated on. A sale has a price written into it, so there are two candidate numbers and the higher one wins. A gift has no price at all, so there is only one number available: the government's own valuation of the land. That valuation is the jantri rate, which is the state's price list for land, printed village by village.
A gift of land is taxed at the same rate as a sale. Nothing is discounted because no money changes hands.
| Charge | Article | Applies to | Rate | Charged on |
|---|---|---|---|---|
| Stamp duty | 28 | Gift | 4.9% | as printed in the official table |
| Registration fee | 28 | Gift | 1% | market value |
02What it comes to on one acre
Here is what a gift of one acre in Cher village costs. The land is handed over for nothing, and the charge is still Rs. 26,981.
| Line item | Input | Rate | Amount Rs. | |
|---|---|---|---|---|
| 01 | Government valuation of the acre | jantri rate x 1 acre | = | 4,57,300 |
| 02 | Stamp duty, Article 28 | on 4,57,300 | 4.9% | 22,408 |
| 03 | Registration fee, Article 28 | on 4,57,300 | 1% | 4,573 |
| Total to give the land away | = | 26,981 | ||
Every one of the twenty two village records on this site carries the same government valuation for one acre, so you can read the gift cost for any village straight off its page. The figure at the top of each village record is the sale cost, and for a gift it is identical.
03What the official table does not say
- It states no lower rate for a gift between close relatives. Several Indian states have one. The Gujarat table published for the department's own calculator does not, so none is claimed here.
- It states no exemption for a gift to a charitable or religious body.
- It carries no publication or revision date. The date qualifier on it is the day it was downloaded from the department's site, which was 4 August 2026.
If any of those concessions does exist in a circular that was not in the source set, write to [email protected] with the document and it will be published.
The words on this page, in plain English
- Jantri
- The government's own price list for land. It is printed village by village and it sets the value the tax is charged on, whatever price the buyer and seller agree between themselves.
- Market value
- Not the price on the street. In this context it is the value the government calculates from the jantri, and it is what the tax is charged on.
- Consideration
- The price actually written into the deed.
- Conveyance
- The legal name for a sale deed, the document that moves ownership from the seller to the buyer.
- Sub-Registrar
- The local government office where the deed is presented, the duty is checked and the document is entered in the public record.