Rent Agreement Stamp Duty in Delhi

Calculate the stamp duty and registration fee on a rent, lease or leave-and-license agreement in Delhi. Stamp duty is 2% of the average annual rent for terms up to 5 years, and the refundable deposit is not taxed. Enter the rent, deposit and term below for an estimate.

Delhi agreement

Use 11 for a standard 11-month agreement, 36 for a 3-year lease.

Estimated total payable

₹6,000

on an agreement in Delhi

Stamp duty₹6,000
Registration fee₹0
Total₹6,000

Registration is optional — the term is under 12 months. Estimate; verify the current rate with the Delhi sub-registrar.

Stamp duty on a rent agreement in Delhi

In Delhi, stamp duty on a rent or lease agreement is 2% of the average annual rent for a term up to 5 years (3% for 5–10 years, 6% beyond). A genuinely refundable security deposit is not taxed. Registration is required only when the term is 12 months or more — which is why 11-month agreements are so common — with a registration fee of around ₹1,100. Duty is paid via e-stamping.

When and how to pay

  • In Delhi the duty is paid via e-stamping (for example the SHCIL e-stamp portal).
  • Stamp duty and any registration fee are calculated from the rent, deposit and term set out in the agreement. For a registrable lease the deed is registered at the Sub-Registrar's office.
  • An unregistered lease of 12 months or more is not admissible as evidence of its terms, so register where the term requires it.

Frequently asked questions

How much is the stamp duty on a rent agreement in Delhi?
Stamp duty is 2% of the average annual rent (up to 5 years). The refundable deposit is not taxed. Registration (about ₹1,100) applies only for terms of 12 months or more.
Is the security deposit taxed in a Delhi rent agreement?
No. Delhi does not charge stamp duty on a genuinely refundable security deposit; the duty is computed on the rent only.
How do I pay rent agreement stamp duty in Delhi?
In Delhi the duty is paid via e-stamping (for example the SHCIL e-stamp portal).
Who pays the stamp duty on a rent agreement?
By convention the tenant usually bears the stamp duty and registration cost, but the parties are free to agree otherwise. The agreement should record who pays.

Related: Rent stamp duty (all states)  ·  Gift deed stamp duty  ·  All stamp duty calculators

Built & reviewed by a practising Chartered Accountant. Rates reflect the Indian Stamp Act (Article 35) as applicable to Delhi. 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 by State, term and use and change by notification. Please verify the current rate with the Delhi Sub-Registrar / Inspector General of Registration before executing an agreement. See our disclaimer.

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