Document type / Article 43
What it costs to divide family land
Dividing jointly held land between family members is by far the cheapest land document in Gujarat. Stamp duty on a partition is 0.25 per cent instead of 4.9 per cent, and this page shows what that means in rupees.
The registration fee stays at 1 per cent, so on a partition the fee is four times the duty and it is the charge that matters. The 0.25 per cent rate applies up to a property value of ten crore rupees and 0.50 per cent applies above it.
Stamp duty 0.25 per cent0.50 per cent above ten croreRegistration fee 1 per centLast verified: 4 August 2026
01The cheapest way to move land, and why
Partition is what happens when land held jointly, usually by a family, is formally split so that each person ends up holding a defined piece in their own name. In law nothing is being sold. Everyone already owned a share; the deed only says which part of the ground each share now corresponds to.
Gujarat charges accordingly. Stamp duty on a partition is 0.25 per cent of the value up to ten crore rupees and 0.50 per cent above that, against 4.9 per cent on a sale. On a holding worth fifty lakh, that is the difference between about twelve thousand rupees and about two and a half lakh.
Partition is the one common land document that is not charged at 4.9 per cent. The stamp duty on it is a fraction of the rate on a sale.
| Charge | Article | Applies to | Rate | Charged on |
|---|---|---|---|---|
| Stamp duty | 43 | Partition | 0.25% / 0.50% | market value, 0.25% up to 10 crore and 0.50% above 10 crore |
| Registration fee | 43 | Partition deed | 1% | market value |
02What it comes to on five acres
Five acres of family land in Gorasu village, divided between heirs. Notice that the registration fee is four times the stamp duty here, which is the reverse of every other document on this site.
| Line item | Input | Rate | Amount Rs. | |
|---|---|---|---|---|
| 01 | Government valuation of five acres | 5,30,140 x 5 acres | = | 26,50,700 |
| 02 | Stamp duty, Article 43 | on 26,50,700 | 0.25% | 6,627 |
| 03 | Registration fee, Article 43 | on 26,50,700 | 1% | 26,507 |
| Total to divide the holding | = | 33,134 | ||
The registration fee does not fall with the duty. It stays at 1 per cent, which is why on a partition the fee is the larger of the two charges. Planning for the duty alone will leave you short.
The ten crore threshold is on the value of the property being partitioned, not on each share. At the Gorasu rate a holding would have to run past a thousand acres before the higher 0.50 per cent band came into view, so in practice every partition of farmland in this region sits in the 0.25 per cent band.
03What the table leaves open
The official table gives the rate and the threshold and nothing else. It does not say whether the value is taken before or after the split, it does not deal with an unequal partition where one party takes more than their share, and it does not say what happens when money passes between the parties to even up the division. All three of those are ordinary situations and all three are decided at the Sub-Registrar office rather than on this page.
Nothing here should be read as saying a family arrangement can be dressed up as a partition to save duty. Where a document transfers more than a party's existing share, the office can and does treat the excess as a conveyance.
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.
- Conveyance
- The legal name for a sale deed, the document that moves ownership from the seller to the buyer.
- 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.
- Sub-Registrar
- The local government office where the deed is presented, the duty is checked and the document is entered in the public record.
- Mutation, the ferfar entry
- The change that puts the new owner's name into the village land record after the sale is registered. Registering the deed does not do this on its own.