FY 2025–26 / AY 2026–27
Gift tax checker
Check taxable cash, specified property and real-estate gifts.
Reviewed 15 October 2026 · calculations run in your browser.
How the calculation works
Money: entire aggregate taxable if over ₹50,000. Property: apply the statutory value/consideration difference tests.
What you need to enter
- Gift type
- Money / fair market / stamp-duty value
- Consideration paid (0 for a gift)
- Qualifies for a statutory exemption?
Assumptions and limitations
Exemptions include qualifying relatives, own marriage, inheritance/will and specified institutions. Not every family member qualifies as a relative. For movable property use only assets specified by law; cash threshold tests aggregate gifts.
Aggregate only non-exempt gifts. For an individual, relatives include spouse, specified siblings, lineal ancestors/descendants and spouses of specified relatives; cousins are not automatically exempt. Marriage exemption concerns the recipient’s own marriage. Valuation and property-specific rules still apply.