Rent Agreement Stamp Duty in Maharashtra (Leave & License)

Calculate the stamp duty and registration fee on a rent, lease or leave-and-license agreement in Maharashtra. A leave-and-license agreement is charged at 0.25% of the total rent plus 10% of the refundable deposit per year, with a flat ₹1,000 (urban) / ₹500 (rural) registration. Enter the rent, deposit and term below for an estimate.

Maharashtra agreement

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

Estimated total payable

₹1,738

on an agreement in Maharashtra

Stamp duty₹738
Registration fee₹1,000
Total₹1,738

Estimate; verify the current rate with the Maharashtra sub-registrar.

Stamp duty on a rent agreement in Maharashtra

In Maharashtra, a leave-and-license agreement is the standard rental document, and registration is compulsory regardless of the term — even an 11-month agreement — under Section 55 of the Maharashtra Rent Control Act. The stamp duty is 0.25% of [ total rent for the term + 10% of the refundable deposit for each year ] under Article 36A of the Maharashtra Stamp Act. The registration fee is a flat ₹1,000 in municipal (urban) areas and ₹500 in rural areas, the same for residential and commercial use.

When and how to pay

  • In Maharashtra the duty and registration are paid online through the IGR Maharashtra e-registration / e-filing 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 Maharashtra?
Stamp duty is 0.25% of the total rent plus 10% of the refundable deposit per year. Registration is a flat ₹1,000 (urban) / ₹500 (rural), compulsory for any term.
Does an 11-month leave-and-license agreement need registration in Maharashtra?
Yes. Unlike other States, Maharashtra requires every leave-and-license agreement to be registered regardless of duration, under Section 55 of the Maharashtra Rent Control Act.
How do I pay rent agreement stamp duty in Maharashtra?
In Maharashtra the duty and registration are paid online through the IGR Maharashtra e-registration / e-filing 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 Article 36A of the Maharashtra Stamp Act. 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 Maharashtra Sub-Registrar / Inspector General of Registration before executing an agreement. See our disclaimer.

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