Stamp Duty in Delhi: Sale Deed, Gift Deed, Lease, GPA, Will and Other Documents
A practical guide to stamp duty and registration requirements in the National Capital Territory of Delhi for common property and legal instruments.
Reviewed and updated: 5 September 2026Delhi Stamp Duty and Registration: Current Position
| Document | Current position / rate | Registration note |
|---|---|---|
| Sale Deed / Conveyance | 6% where the purchaser is a man; 4% where the purchaser is a woman, as currently stated by the Delhi Revenue Department. | Compulsory registration. Registration fee is stated as 1% of the value plus ₹100 pasting charge. |
| Gift Deed of immovable property | 6% where the donee is a man; 4% where the donee is a woman, as currently stated by the Delhi Revenue Department. | Compulsory registration for transfer of immovable property by gift. Registration fee is stated as 1% of value plus ₹100 pasting charge. |
| Will | No stamp duty is required for registration of a Will. | Registration is optional. Delhi Revenue currently states a registration fee of ₹600. |
| Lease Deed | Duty depends on the term, rent, premium/advance and the applicable stamp entry; there is no single universal rate for every lease. | Leases from year to year, for a term exceeding one year, or reserving yearly rent are compulsorily registrable, subject to law. |
| GPA / SPA | Duty depends on the nature of the authority and legal effect of the instrument. A fixed historic stamp-paper figure should not be assumed to apply in every case. | Registration may be optional or necessary depending on the instrument and transaction. |
| Indemnity Bond | Duty is governed by the applicable stamp entry and the amount secured or covered by the instrument. | Registration requirement depends on the document and subject matter. |
| Release / Relinquishment Deed | Duty depends on the nature of the release, property interest, relationship and applicable Delhi stamp entry. | Where rights in immovable property are extinguished or transferred, registration may be compulsory. |
| Partition Deed | Duty is chargeable according to the applicable Delhi stamp entry and the property/share affected. | A written instrument of partition affecting immovable property generally requires registration. |
| Mortgage Deed | Duty depends on the kind of mortgage, amount secured and whether possession is given. | Registration requirements depend on the form of mortgage and applicable law. |
| Partnership Deed | Duty is governed by the applicable stamp schedule; do not assume that one percentage applies to every partnership deed. | Registration of the partnership firm is distinct from registration of the deed itself. |
| Trust Deed | Duty depends on the nature of the trust, property settled and applicable stamp entry. | Registration can become compulsory where the instrument creates or declares rights in immovable property. |
| Adoption Deed | Duty depends on the applicable stamp entry. | Delhi Revenue lists an adoption deed among documents that may be registered optionally. Legal validity of adoption depends on the applicable personal law, not merely on execution of a deed. |
Sale Deed
A sale deed is the principal instrument by which ownership in immovable property is transferred for a price. It requires registration under the Registration Act, 1908. In Delhi, the Revenue Department currently states stamp duty and transfer duty at 6% for a male purchaser and 4% for a female purchaser. The registration fee is stated as 1% of the value of the sale deed plus ₹100 pasting charge.
For property transactions, valuation rules, notified circle rates and section 47A procedures can affect the value on which duty is assessed. A document may be impounded or referred where the authority considers the declared value insufficient.
Gift Deed
A gift deed records a voluntary transfer by the donor to the donee without monetary consideration. A gift of immovable property must be effected by a registered instrument signed by or on behalf of the donor and attested as required by law. Delhi Revenue currently states duty at 6% where the donee is a man and 4% where the donee is a woman, with registration fee stated as 1% of value plus ₹100 pasting charge.
Lease Deed
A lease deed records the terms on which the right to enjoy immovable property is granted for a specified period or on specified conditions. Under section 17 of the Registration Act, 1908, leases from year to year, for a term exceeding one year, or reserving yearly rent are compulsorily registrable, subject to statutory exceptions.
Stamp duty on a lease is not a single flat rate in every case. It can vary according to the term of the lease, average annual rent, premium, advance or other consideration under the applicable stamp schedule.
Indemnity Bond
An indemnity bond is an instrument by which one party undertakes to protect another against specified loss or liability. The correct stamp duty depends on the statutory entry applicable to the bond and the amount or obligation secured. The purpose and wording of the document should therefore be checked before selecting the stamp value.
General Power of Attorney (GPA) and Special Power of Attorney (SPA)
A power of attorney authorises another person to act on behalf of the principal. A GPA ordinarily grants broader authority, while an SPA is confined to specified acts or transactions. Stamp duty and registration consequences depend on the nature of the powers granted, whether consideration is involved, the relationship between the parties and whether the instrument is connected with a transfer of property.
A power of attorney does not by itself operate as a substitute for a duly executed and registered conveyance where ownership in immovable property is intended to be transferred.
Release / Relinquishment Deed
A release or relinquishment deed records the surrender or extinction of an existing right, claim or share. Its stamp treatment depends on the property rights affected, the relationship of the parties and the relevant entry in the Delhi stamp schedule. Where the instrument creates, declares, assigns, limits or extinguishes rights in immovable property of the kind covered by section 17 of the Registration Act, registration is generally compulsory.
Adoption Deed
An adoption deed may record the fact and circumstances of an adoption. Delhi Revenue lists an adoption deed among documents that may be registered optionally. However, the validity of an adoption depends on compliance with the personal law governing the parties. Registration of a document may provide evidentiary value where the governing law so provides, but a deed cannot cure a legally invalid adoption.
Partnership Deed
A partnership deed records the terms agreed between partners, including capital, profit-sharing, management, admission, retirement and dispute-resolution provisions. Registration of a partnership firm under the Indian Partnership Act, 1932 is legally distinct from merely executing the partnership deed. Section 69 of that Act restricts specified suits to enforce contractual rights by or on behalf of an unregistered firm, subject to statutory exceptions.
Trust Deed
A trust deed sets out the trust, the trust property, trustees, beneficiaries or objects, powers and administrative terms. The Indian Trusts Act, 1882 defines a trust as an obligation annexed to the ownership of property and arising out of confidence reposed in and accepted by the owner, or declared and accepted by the owner, for the benefit of another or of another and the owner. Stamp duty and registration depend on the nature of the trust and property involved.
Partition Deed
A partition deed records division of jointly held property and the shares allotted to the parties. A written instrument that itself effects a partition of immovable property generally attracts stamp duty under the applicable entry and requires registration. Duty cannot safely be reduced to a single percentage without checking the relevant facts and current schedule.
Mortgage Deed
A mortgage deed creates an interest in specific immovable property to secure repayment of money or performance of an obligation. The applicable duty varies with the nature of the mortgage, the amount secured and whether possession is given. Registration requirements also vary according to the statutory form of mortgage.
Will
A Will is a testamentary declaration governing disposition of property after the death of the testator. Registration of a Will is optional. Delhi Revenue currently states that no stamp duty is required for registration of a Will and lists a registration fee of ₹600. Execution and attestation must comply with the applicable succession law.
Before Paying Stamp Duty
Confirm the exact nature of the instrument, the parties, property value, applicable circle-rate valuation, consideration, term and current Delhi stamp schedule. For doubtful instruments, adjudication by the competent stamp authority may be appropriate before execution or registration.
Frequently Asked Questions
What is the present Delhi stamp duty on a sale deed?
Delhi Revenue currently states 6% for a male purchaser and 4% for a female purchaser. The department also states a registration fee of 1% of the value plus ₹100 pasting charge.
Is a Will required to be registered?
No. Registration of a Will is optional, although registration can provide an additional official record of the document.
Is every GPA or SPA chargeable at one fixed amount?
No. The correct duty depends on the instrument and the authority or transaction it embodies. Old fixed stamp-paper values should not be applied mechanically.
Can circle rates affect stamp duty?
Yes. In property registrations, minimum valuation rules and section 47A procedures can affect the assessable value and may lead to scrutiny of a document where the declared value appears deficient.