There is a tax on the free gift of a house. There are two fees for the gift tax on real estate;
one fee is the notary fee and the other is the deed tax.
If the gift is made to an immediate family member without consideration, the taxes to be paid are personal income tax, value added tax and other fees, but not stamp duty and deed tax;
If the gift is made to someone else, it is usually not exempted from stamp duty and deed tax.
The payment of property gift tax is calculated according to the sale and purchase of a house, so the act of gifting property ownership is subject to deed tax.