The Uttar Pradesh government has decided to do away with the stamp duty in case a property is transferred to a family member. Until now, a seven percent (7%) stamp duty was applicable on such property transactions.

The proposal to do away with stamp duty on property registration for family transfers has been cleared by the Uttar Pradesh government. Now, if the property is transferred within the family, instead of a seven percent stamp duty on the cost of the property, only Rs 6,000 will be charged as transfer fee. Of this, Rs 5,000 will be the registration fee, and Rs 1,000 will be the processing fee.

The transfers between family members considered for this scheme include:

  • transfers to spouse,
  • grandchildren,
  • siblings,
  • mother,
  • father,
  • children,
  • daughter-in-law
  • son-in-law.

The high stamp duty charge was seen as a major hurdle in settling estates and succession planning. Even though money did not exchange hands, family members had to pay the duty for deed registration. Many, thus, avoided this high payment and continued to divide or settle properties with incomplete documentation.

High stamp duty rates prompted most owners in UP to make transfers within the family, using a power of attorney, which involved payment of only Rs 100. This resulted in great loss of revenue for the state government. The high rate also discouraged most owners from transferring their property among family members in their lifetime.

Property transfers among family members can be done by drafting and executing a gift deed, a relinquishment deed or a partition deed.

As is true of asset purchases in all parts of India, property buyers in Uttar Pradesh (UP) are also liable to pay stamp duty and registration charges for property registration, to get the property registered under their names in government’s records. Expenses that buyers have to bear, towards stamp duty and registration charges in Uttar Pradesh.

Stamp duty and registration charges in UP in 2022

OwnerStamp duty as percentage of the property valueRegistration charge as percentage of the property value
Man7%1%
Woman6%*1%
Man + woman6.5%1%
Man + Man7%1%
Woman + woman6%1%

Stamp duty on other deeds in UP

One has to pay varying stamp duty on registering different kinds of documents in UP. Provided below is the exhaustive list of documents and the stamp duty you have to pay on it, in UP:

Documents to be registered      Stamp duty in Rs
Gift deedRs 60 to Rs 125
WillRs 200
Exchange deed3%
Lease deedRs 200
AgreementRs 10
Adoption deedRs 100
DivorceRs 50
BondRs 200
AffidavitRs 10
NotaryRs 10
Special power of attorneyRs 100
General power of attorneyRs 10 to Rs 100

Stamp duty laws in Uttar Pradesh

Under Section 17 of the Uttar Pradesh Registration Act, 1908, a buyer will have to register the sale deed in the sub-registrar’s office in case the worth of the transaction is more than Rs 100. This means all property transactions in the state must be registered, to attain legal validity under the law.

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