Calculate the stamp duty and registration fee on a rent, lease or leave-and-license agreement in India. The duty depends on the State, the monthly rent, the security deposit and the term of the agreement. Enter the details below for an estimate. Note that registration is compulsory only when the term is 12 months or more in most States — which is why 11-month agreements are so common — while Maharashtra requires every leave-and-license agreement to be registered.
Agreement details
A few States (e.g. Telangana, Tamil Nadu) charge commercial leases at a higher rate.
Use 11 for a standard 11-month agreement, 36 for a 3-year lease.
Estimated total payable
on an agreement in Maharashtra
How stamp duty on a rent agreement works
A rent, lease or leave-and-license agreement must be stamped, and — for longer terms — registered. Stamp duty is a State levy, charged under Article 35 (“Lease”) of the Indian Stamp Act as amended by each State. The duty is generally a percentage of a base built from the rent (and in some States part of the deposit), and the percentage rises with the length of the lease. Very long leases (over 30 years) are taxed almost like a sale.
The 11-month vs 12-month rule
Under Section 17 of the Registration Act, 1908, a lease of immovable property must be compulsorily registered if its term is 12 months or more. This is why residential tenancies are so often written as 11-month agreements — they only need stamping, not registration. The big exception is Maharashtra, where Section 55 of the Maharashtra Rent Control Act makes every leave-and-license agreement registrable regardless of duration.
How the deposit is treated
Treatment of the refundable security deposit varies. Most States — including Delhi and West Bengal — ignore a genuinely refundable deposit and tax only the rent (and any non-refundable premium). Maharashtra adds 10% of the refundable deposit per year of the term; Madhya Pradesh and Tamil Nadu add the deposit to the base. The calculator applies each State’s treatment.
Maharashtra Leave & License formula
For Maharashtra, stamp duty on a leave-and-license agreement (up to 60 months) is 0.25% of [ total rent for the term + 10% of the refundable deposit for each year ], with a registration fee of ₹1,000 in urban (municipal) areas and ₹500 in rural areas. For example, ₹25,000 rent for 36 months with a ₹2,00,000 deposit gives 0.25% of (9,00,000 + 60,000) = ₹2,400 stamp duty plus ₹1,000 registration.
Stamp duty on a rent agreement — major States
| State | Stamp duty (short residential lease) | Registration |
|---|---|---|
| Maharashtra | 0.25% of (rent + 10% deposit/yr) — Leave & License | ₹1,000 urban / ₹500 rural (always) |
| Delhi | 2% of average annual rent (up to 5 yrs) | ₹1,100 (term ≥ 12 months) |
| Karnataka | ~1% of average annual rent (up to 10 yrs) | ₹500 (term ≥ 12 months) |
| Tamil Nadu | 0.25% of (total rent + deposit), residential | 1% of rent, max ₹5,000 |
| Telangana | 0.5% residential / 1% commercial of total rent | 0.2% of rent |
| Uttar Pradesh | ~2% of average annual rent | 2% of rent (min ₹300) |
| Gujarat | ~1% of average annual rent; ₹300 if under 11 months | 1% of rent (min ₹100) |
| Madhya Pradesh | 0.1% of (annual rent + deposit); ₹500 if under 11 months | Per SAMPADA |
| Haryana | 1.5% of average annual rent (below 5 yrs) | ₹1,000 |
| West Bengal | Nominal for 11 months; ~12% of annual rent if registered | 1% of rent |
Rates are indicative for the common residential case and change by State notification; surcharges may apply and long leases are charged at much higher rates. Rajasthan charges on the property’s market value rather than the rent, and Kerala uses a fair-value basis — for those two, use the State portal. Always confirm the current rate with the relevant State Sub-Registrar / Inspector General of Registration before executing the agreement.
When and how to pay
- The agreement is stamped via e-stamping, franking or stamp paper before or at execution. For a registrable lease it is then registered at the Sub-Registrar’s office, usually within four months.
- Stamp duty and registration are both calculated from the rent, deposit and term as set out in the agreement.
- An unregistered lease of 12 months or more is not admissible as evidence of its terms and can attract penalties, so register where the term requires it.
Frequently asked questions
How is stamp duty on a rent agreement calculated?
Why are rent agreements usually for 11 months?
Is the security deposit included in stamp duty?
Does a rent agreement have to be registered?
Who pays the stamp duty on a rent agreement?
Rent agreement stamp duty by state: Maharashtra · Delhi · Karnataka · Tamil Nadu · Telangana · Andhra Pradesh · Uttar Pradesh · Gujarat · Madhya Pradesh · Haryana · West Bengal
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Built & reviewed by a practising Chartered Accountant. Rates reflect State Stamp Acts (Article 35) and registration fee schedules as currently applicable for the common residential case. Lease stamp duty, registration fees and deposit treatment vary by State and change by notification.
This calculator gives an estimate for general educational purposes only and does not constitute professional, legal, or tax advice. Stamp duty and registration fees on leases vary widely by State, lease term and use, and change by notification; the figures here may not reflect the latest position or every surcharge. Please verify the current rate with the relevant State Sub-Registrar / Inspector General of Registration before executing an agreement. See our disclaimer.