Gift, Partition, Release & POA: Stamp Duty in Bihar 2026
Quick answer
In Bihar, a family partition costs ₹100 in all, but a gift costs the same as a sale.
| Deed | Stamp duty + fee |
|---|---|
| Gift | 7% + 2% (6.6% + 1.9% man → woman) |
| Partition of family property | ₹50 + ₹50 |
| Release to a close relative | 3% + ₹1,000 |
| Power of attorney to family | ₹1,000 + ₹1,000 |
But "family" means different relatives for each deed. See who counts below.
What each family deed costs in Bihar
Many Patna property papers are family transfers, not sales. These are the rates in the Registration Department's table:
| Document | Stamp duty | Registration fee |
|---|---|---|
| Gift deed | Since 18 June 2026: man → woman 6.6%, any other case 7% | 1.9% man → woman, 2.1% woman → man, 2% other cases (as for a sale) |
| Partition of inherited/family property | ₹50 | ₹50 |
| Release of a share in ancestral property to or by a close relative (list below) | 3% of the share's MVR value | ₹1,000 |
| Release in any other case | "Same as conveyance": the table shows 6%, written when the sale rate was 6%. Confirm the current figure. | ₹1,000 |
| Settlement deed in favour of family members | 3% | 2% |
| Power of attorney to a non-family member, to sell property in Bihar | "Same as conveyance" on the MVR value: the table shows 6%. Confirm the current figure. | ₹10,000 |
| Power of attorney to a family member, to sell property | ₹1,000 | ₹1,000 |
| Power of attorney for court cases, or for any purpose other than selling property in Bihar | ₹1,000 | ₹1,000 |
The June 2026 notification replaced only the sale deed and gift deed rates. It also says the general stamp duty rate for land/property is now 7%. The other rows still come from the department's table. Where the table says "same as conveyance", ask the sub-registry office whether it now uses 7%.
Scanning fee and the deed writer are extra, as for any registry. See Patna registry charges for those.
Worked examples: what a family in Patna would pay
| Case | Working | Total |
|---|---|---|
| Father gifts a plot valued at ₹40 lakh to his daughter (man → woman) | 6.6% = ₹2,64,000 + 1.9% = ₹76,000 | ₹3,40,000 |
| Father gifts the same plot to his son | 7% = ₹2,80,000 + 2% = ₹80,000 | ₹3,60,000 |
| Three brothers partition the family house | ₹50 + ₹50, whatever the value | ₹100 |
| A sister releases her share (MVR value ₹10 lakh) to her brother | 3% = ₹30,000 + ₹1,000 | ₹31,000 |
| A father gives his son a POA to sell his Patna plot | ₹1,000 + ₹1,000 | ₹2,000 |
A POA to a friend or dealer to sell the same ₹40 lakh plot is far costlier. At the 6% the table shows, it is ₹2,40,000 + ₹10,000 fee. At 7% it would be ₹2,80,000 + ₹10,000. Confirm the rate first.
Partition or release: which costs less?
Partition is cheap and release is not. A partition deed of family property costs ₹100 in all. A release deed costs 3% of the share's MVR value, even between a brother and a sister.
A release is when one co-owner gives up their share in favour of another co-owner. So if your sister is to get land, give her a separate piece in the partition itself. If she does not want any land, she can give up her share through a registered release deed. It must be her own free choice.
Which property counts as "inherited/family property", and which relation counts, depends on each case. Have someone who knows the rules look at yours before the deed is drafted. Partition in detail, step by step: ancestral land partition in Patna.
Who counts as family? It differs for each deed
The table defines "family" separately for each document. The lists are not the same:
- Power of attorney: father, mother, wife or husband, son, daughter, brother or sister (children of your parents), daughter-in-law, and grandchildren (children of your son or daughter).
- Release at 3%: brother or sister (children of the person giving up the share's parents), father or mother, spouse, son or daughter of a son who has died, or the legal heirs of these relatives.
- Settlement at 3%: father, mother, husband, wife, brother, sister, son, daughter, grandfather, grandmother, grandchild, adoptive father or mother, and adopted son or daughter.
- Gift: no family list at all. A gift to your own son pays the same as a sale.
So a nephew or niece is not on the POA list. A POA to them to sell property falls in the "non-family" row. Check the list for your deed before the papers are made.
Gift deed: no family discount in Bihar
In Bihar, a gift within the family pays the same rate as a sale. There is no separate concession for it. Since 18 June 2026 that is 7%, or 6.6% when a man gives to a woman. Before that, the table showed 5.7% man → woman, 6.3% woman → man and 6% in other cases.
The registration fee is also the same as for a sale. A gift from a man to a woman pays the lowest rate. But don't pick the name only to save stamp duty. The person named in the deed becomes the legal owner. Think about inheritance and your family situation first.
Power of attorney: family ₹1,000, others pay like a sale
A power of attorney (POA, mukhtarnama) lets someone act for you. The cost depends on who gets it and why:
- To a family member, to sell: ₹1,000 stamp duty + ₹1,000 fee.
- To anyone outside the family, to sell property in Bihar: the same duty as a sale, on the MVR value, + ₹10,000 fee.
- For a court case, or any purpose other than selling: ₹1,000 + ₹1,000.
How to make one, how it ends, and what to check before buying from a POA holder: power of attorney for Patna property.
What should you do? (our advice)
- Pick the right deed first. Splitting family land? A partition deed (₹100) costs far less than a release deed (3%).
- Check the family list for your deed. A relative who counts for one deed may not count for another.
- Don't expect a gift discount. Budget 9% (8.5% man → woman), plus scanning and the deed writer.
- Confirm "same as conveyance" rates with the sub-registry office before a non-family POA or release.
- Get every deed registered. In our view, a notarised consent letter alone is not enough for a share in land.
- After the deed, apply for dakhil-kharij so the records show the new owner.
Gift, partition, release and POA: FAQs
- Did the June 2026 increase change partition, release or POA rates?
The 18 June 2026 notification replaced only the sale deed and gift deed rates. The fixed amounts and 3% rates for partition, release, settlement and family POA are separate rows in the department's table. Rows marked "same as conveyance" may now mean 7%, so confirm with the sub-registry office.
- Is a nephew "family" for the ₹1,000 POA rate?
No. The POA family list covers father, mother, spouse, son, daughter, brother, sister, daughter-in-law and grandchildren. A POA to a nephew to sell property in Bihar falls in the non-family row: the same duty as a sale, plus a ₹10,000 fee.
- Can my sister give up her share without a registered deed?
She should give it up through a registered release deed, or take a separate piece in a registered partition deed. In our view, a notarised consent letter alone is not enough. Her choice must be her own.
- What else do I pay besides stamp duty and the fee?
A government scanning fee by total pages: ₹250 for 1–10 pages, ₹500 for 11–20 and ₹1,000 above 20. The deed writer or lawyer is paid privately, so agree the amount in writing first.
Sources
- Registration Department notification F.No. 10/Ni MVR Punirakshan 4060, dated 18 June 2026, Bihar Gazette (Extraordinary) No. 636: Schedule 1A Articles 23 (conveyance) and 33 (gift) — 6.6% man to woman, 7% other cases; only these two articles were replaced; para 2: general rate for land/property 7% — PDF
- "Table of Stamp Duty & Registration Fee", Department of Prohibition, Excise & Registration (last modified December 2020) — PDF (nibandhan.bihar.gov.in): page 4 S.No. 28 (gift: old duty 5.7%/6.3%/6%, registration fee 1.9%/2.1%/2%), page 6 S.No. 39 (partition; ₹50 + ₹50 for inherited/family property), page 7 S.No. 43 (power of attorney, Article 48(a)-(b), family definition), page 8 S.No. 47 (release, Article 55(A)) and S.No. 50 (settlement, Article 58(A), family definition), page 11 (scanning fee)
General information from official sources, checked on 28 October 2026. Rules change — confirm with the registry or circle office before paying.