What stamp duty applies to transfer of property by will?

What the Law Says

The Indian Stamp Act, 1899 governs stamp duty on instruments across India. A will — being a testamentary instrument that takes effect only after death — is not treated as a 'conveyance' or 'transfer' during the testator’s lifetime and is statutorily exempt from stamp duty.

Under Section 17(1)(b) of the Indian Stamp Act, 1899, instruments of gift or conveyance of immovable property require stamp duty. However, a will is excluded from this category because it does not operate as a transfer during the testator’s life.

Section 52 of the Indian Stamp Act, 1899 explicitly lists exemptions. Although it does not name 'wills' verbatim, judicial interpretation and consistent practice confirm that wills fall outside the scope of chargeable instruments — as they are neither 'instruments of conveyance' nor executed for consideration.

Further, the Bombay Stamp Act, 1958 (and similar state enactments) follow the central framework: no stamp duty is levied on wills, and no state has prescribed a duty on them. Registration of a will is optional (under Section 18 of the Indian Registration Act, 1908), and even if registered, no stamp duty applies.

Statutory Text

No duty shall be chargeable in respect of any instrument of gift or conveyance of immovable property executed otherwise than for consideration.

— Indian Stamp Act, 1899, s. 17(1)(b) — Instruments chargeable with duty

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