Guides · updated 2026-07
Stamp duty on rent agreements, state by state
Stamp duty is a state subject, so the same 11-month agreement costs different amounts in Mumbai, Delhi and Chennai — and the rates change by notification. This guide gives you the structure and the official portals; treat every figure below as indicative and verify on the day you execute.
How stamp duty works
Stamp duty is a tax on the DOCUMENT, not the transaction — levied under the Indian Stamp Act, 1899 and each state's own act. Pay it by stamp paper, franking, or e-stamping (SHCIL runs e-stamping in many states). An under-stamped agreement cannot be used as evidence until the deficit plus penalty is paid (s.35) — the cheapest insurance you can buy is stamping correctly the first time.
Four big states, indicatively
MAHARASHTRA: 0.25% of the total rent for the whole period (plus non-refundable deposit) for leave-and-licence — and uniquely, registration is COMPULSORY whatever the duration (Rent Control Act s.55); online registration with Aadhaar e-KYC works statewide. Verify: igrmaharashtra.gov.in.
DELHI: 2% of the average annual rent for terms up to five years, on SHCIL e-stamp paper. Verify: shcilestamp.com.
KARNATAKA: 0.5% of annual rent plus deposit for terms up to a year, with a modest cap often applying to short residential terms. Verify: kaverionline.karnataka.gov.in.
TAMIL NADU: 1% of rent, premium and advance for the term. Verify: tnreginet.gov.in.
Everywhere else
Every state's registration/IGR portal publishes its schedule: igrsup.gov.in (UP), wbregistration.gov.in (West Bengal), garvi.gujarat.gov.in (Gujarat), registration.telangana.gov.in (Telangana), epanjiyan.rajasthan.gov.in (Rajasthan), keralaregistration.gov.in (Kerala), igrassam.in (Assam). The pattern is nearly always a small percentage of rent plus deposit.
Stamp duty vs registration — two different fees
Stamp duty makes the document valid as an instrument; registration records it publicly with the Sub-Registrar. Under the central rule (Registration Act s.17), leases of 12 months or more MUST be registered — that is exactly why the 11-month convention exists. Maharashtra's leave-and-licence is the famous exception: registration is mandatory there regardless of length.
Registration brings its own separate fee — typically a flat amount or a small percentage set by the state, paid at the Sub-Registrar's office or online alongside the duty. Budget for both when a lease crosses the registration line: duty on the instrument, fee for the record.
Make the documents this guide talks about
Sources
General information, not legal advice. Figures that vary by state are indicative — verify at the official portal named before acting.