{"name":"Rent Agreement Stamp Duty & Registration Rules — India","description":"Stamp duty basis, rate, caps, deposit treatment, registration threshold and e-stamp portal for 14 Indian states. Each row carries the date its LAW and its PROCEDURE were last checked against a primary source — a null means nobody has ever checked it.","version":"2026-07-14","license":"CC BY 4.0","licenseUrl":"https://creativecommons.org/licenses/by/4.0/","attribution":"RentDraft — https://www.rentdraft.in/data/rent-agreement-stamp-duty","source":"https://www.rentdraft.in/data/rent-agreement-stamp-duty","csv":"https://www.rentdraft.in/data/rent-agreement-stamp-duty.csv","disclaimer":"Document automation data, not legal advice. Verify against your state's current Stamp Act schedule before relying on it.","states":[{"state":"Andhra Pradesh","stateCode":"AP","agreementType":"Lease Agreement","governingAct":"Andhra Pradesh Buildings (Lease, Rent and Eviction) Control Act, 1960","stampDutyBasis":"Percentage of total rent over the full term","stampDutyRatePct":0.4,"stampDutyMin":100,"stampDutyMax":null,"depositIncluded":false,"depositTreatment":"Excluded from the dutiable base","stampDutyFormula":"0.4% of the total rent for an agreement under 1 year (the 11-month default); leases of 1 year or more are charged on average annual rent at higher slab rates (0.5% and up)","registrationRequired":false,"registrationThreshold":"Registration is optional for agreements up to 11 months; mandatory only for leases exceeding one year (12 months)","eStampPortal":"IGRS Andhra Pradesh / SHCIL","eStampPortalUrl":"https://registration.ap.gov.in","lawVerified":"2026-06-30","procedureVerified":null},{"state":"Chandigarh","stateCode":"CH","agreementType":"Lease Agreement","governingAct":"East Punjab Urban Rent Restriction Act, 1949 (as extended to Chandigarh)","stampDutyBasis":"Percentage of one year's rent","stampDutyRatePct":2,"stampDutyMin":100,"stampDutyMax":null,"depositIncluded":true,"depositTreatment":"Deposit × 1.5 added to the dutiable base","stampDutyFormula":"2% of the average annual rent plus 3% of the security/advance, for leases up to 5 years (Chandigarh Revenue Department schedule); registration fee is 1% of annual rent (max ₹10,000)","registrationRequired":false,"registrationThreshold":"Registration is optional for agreements up to one year; mandatory only for leases exceeding one year","eStampPortal":"SHCIL e-Stamp / Chandigarh Revenue Dept","eStampPortalUrl":"https://www.shcilestamp.com","lawVerified":"2026-07-14","procedureVerified":null},{"state":"Delhi","stateCode":"DL","agreementType":"Lease Agreement","governingAct":"Delhi Rent Control Act, 1958","stampDutyBasis":"Percentage of one year's rent","stampDutyRatePct":2,"stampDutyMin":100,"stampDutyMax":null,"depositIncluded":false,"depositTreatment":"Excluded from the dutiable base","stampDutyFormula":"2% of average annual rent for the lease period — minimum ₹100","registrationRequired":true,"registrationThreshold":"Registration is optional for agreements up to 11 months but recommended for legal protection","eStampPortal":"SHCIL e-Stamping","eStampPortalUrl":"https://www.shcilestamp.com","lawVerified":"2026-06-30","procedureVerified":"2026-07-14"},{"state":"Gujarat","stateCode":"GJ","agreementType":"Lease Agreement","governingAct":"Gujarat Stamp Act, 1958 (as amended 2025, Art. 30(a)(i)); rent control under the Gujarat Rents, Hotel and Lodging House Rates Control Act, 1947 (Bombay Act of 1947 as adapted by Gujarat)","stampDutyBasis":"Flat statutory amount","stampDutyRatePct":0,"stampDutyMin":500,"stampDutyMax":null,"depositIncluded":false,"depositTreatment":"Excluded from the dutiable base","stampDutyFormula":"Flat ₹500 for residential agreements under 1 year (Gujarat Stamp Amendment Act 2025); 1% of average annual rent (min ₹1,000) for 1-5 year terms","registrationRequired":false,"registrationThreshold":"Registration is optional for agreements up to 11 months; mandatory for more than 1 year","eStampPortal":"GARVI (IGR Gujarat)","eStampPortalUrl":"https://garvi.gujarat.gov.in","lawVerified":"2026-07-14","procedureVerified":null},{"state":"Haryana","stateCode":"HR","agreementType":"Lease Agreement","governingAct":"Haryana Urban (Control of Rent and Eviction) Act, 1973","stampDutyBasis":"Percentage of one year's rent","stampDutyRatePct":1.5,"stampDutyMin":100,"stampDutyMax":null,"depositIncluded":false,"depositTreatment":"Excluded from the dutiable base","stampDutyFormula":"1.5% of one year's average (annual) rent for leases below 5 years (3% for 5-10 years); deposit not counted","registrationRequired":false,"registrationThreshold":"Registration is optional for agreements up to 11 months; mandatory for 12 months or longer","eStampPortal":"Haryana e-GRAS","eStampPortalUrl":"https://egrashry.nic.in","lawVerified":"2026-06-30","procedureVerified":null},{"state":"Karnataka","stateCode":"KA","agreementType":"Lease Agreement","governingAct":"Karnataka Rent Act, 1999 (Act 34 of 2001)","stampDutyBasis":"Percentage of one year's rent","stampDutyRatePct":0.5,"stampDutyMin":null,"stampDutyMax":500,"depositIncluded":true,"depositTreatment":"Deposit × 1 added to the dutiable base","stampDutyFormula":"0.5% of (average annual rent + security deposit), capped at ₹500","registrationRequired":true,"registrationThreshold":"Registration is optional for agreements up to 11 months but recommended for legal protection","eStampPortal":"Kaveri Online (IGR Karnataka)","eStampPortalUrl":"https://kaveri.karnataka.gov.in/landing-page","lawVerified":"2026-06-30","procedureVerified":"2026-07-14"},{"state":"Kerala","stateCode":"KL","agreementType":"Lease Agreement","governingAct":"Kerala Buildings (Lease and Rent Control) Act, 1965 (stamp duty under the Kerala Stamp Act, 1959)","stampDutyBasis":"Flat statutory amount","stampDutyRatePct":0,"stampDutyMin":500,"stampDutyMax":null,"depositIncluded":false,"depositTreatment":"Excluded from the dutiable base","stampDutyFormula":"Flat ₹500 stamp for a residential agreement under one year (raised from ₹200, effective 1 April 2024). Registration is optional for 11-month terms; if you register, the fee is about 2% of the agreement value","registrationRequired":false,"registrationThreshold":"Registration is optional for agreements up to 11 months; mandatory only for leases that exceed one year (Registration Act 1908, ss. 17–18)","eStampPortal":"Kerala Registration Department (PEARL)","eStampPortalUrl":"https://registration.kerala.gov.in","lawVerified":"2026-07-14","procedureVerified":null},{"state":"Madhya Pradesh","stateCode":"MP","agreementType":"Lease Agreement","governingAct":"Madhya Pradesh Accommodation Control Act, 1961","stampDutyBasis":"Flat statutory amount","stampDutyRatePct":0,"stampDutyMin":500,"stampDutyMax":null,"depositIncluded":false,"depositTreatment":"Excluded from the dutiable base","stampDutyFormula":"Flat ₹500 for an agreement under 1 year (incl. the 11-month default); 0.1% of (security deposit + average annual rent) for 1-5 year terms, with higher slabs above 5 years","registrationRequired":false,"registrationThreshold":"Registration is optional for agreements up to 11 months; mandatory only for terms of one year or more","eStampPortal":"SAMPADA 2.0 (MP Registration & Stamps)","eStampPortalUrl":"https://sampada.mpigr.gov.in","lawVerified":"2026-06-30","procedureVerified":null},{"state":"Maharashtra","stateCode":"MH","agreementType":"Leave & License","governingAct":"Maharashtra Rent Control Act, 1999","stampDutyBasis":"Percentage of total rent over the full term","stampDutyRatePct":0.25,"stampDutyMin":100,"stampDutyMax":null,"depositIncluded":true,"depositTreatment":"Notional interest at 10% p.a. on the refundable deposit, accrued over the term","stampDutyFormula":"0.25% of (total rent for the term + 10% per annum interest on the refundable security deposit) — minimum ₹100","registrationRequired":true,"registrationThreshold":"All leave & license agreements must be registered","eStampPortal":"IGR Maharashtra — Leave & License 2.0 (Pay2IGR) / GRAS e-Challan","eStampPortalUrl":"https://leaveandlicense.igrmaharashtra.gov.in/","lawVerified":"2026-06-30","procedureVerified":"2026-07-14"},{"state":"Rajasthan","stateCode":"RJ","agreementType":"Lease Agreement","governingAct":"Rajasthan Rent Control Act, 2001 (stamp duty under the Rajasthan Stamp Act, 1998)","stampDutyBasis":"Set on market value at registration — not computable from rent","stampDutyRatePct":0,"stampDutyMin":500,"stampDutyMax":null,"depositIncluded":false,"depositTreatment":"Excluded from the dutiable base","stampDutyFormula":"Stamp duty is a term-based slab percentage of the property's market (DLC) value (plus a 20% surcharge), with a separate ~1% registration fee if registered. Because it depends on the property's value, use the official e-Panjiyan calculator for the exact amount.","registrationRequired":false,"registrationThreshold":"Registration is optional for agreements up to 11 months; mandatory only for leases that exceed 12 months (or reserve a yearly rent)","eStampPortal":"e-Panjiyan (Rajasthan Registration & Stamps)","eStampPortalUrl":"https://epanjiyan.rajasthan.gov.in","lawVerified":"2026-06-30","procedureVerified":null},{"state":"Tamil Nadu","stateCode":"TN","agreementType":"Lease Agreement","governingAct":"Tamil Nadu Regulation of Rights and Responsibilities of Landlords and Tenants Act, 2017","stampDutyBasis":"Percentage of total rent over the full term","stampDutyRatePct":1,"stampDutyMin":null,"stampDutyMax":null,"depositIncluded":false,"depositTreatment":"Excluded from the dutiable base","stampDutyFormula":"1% of the total rent payable over the agreement term (plus any premium/fine); deposit not counted","registrationRequired":true,"registrationThreshold":"All rental agreements must be registered under the 2017 Act","eStampPortal":"TNREGINET","eStampPortalUrl":"https://tnreginet.gov.in","lawVerified":"2026-06-30","procedureVerified":"2026-07-14"},{"state":"Telangana","stateCode":"TG","agreementType":"Lease Agreement","governingAct":"Telangana Buildings (Lease, Rent and Eviction) Control Act, 1960","stampDutyBasis":"Percentage of total rent over the full term","stampDutyRatePct":0.4,"stampDutyMin":50,"stampDutyMax":null,"depositIncluded":false,"depositTreatment":"Excluded from the dutiable base","stampDutyFormula":"0.4% of the total rent for the lease term — minimum ₹50","registrationRequired":true,"registrationThreshold":"Registration is optional for agreements up to 11 months but recommended for legal protection","eStampPortal":"Telangana IGRS / MeeSeva","eStampPortalUrl":"https://registration.telangana.gov.in","lawVerified":"2026-06-30","procedureVerified":"2026-07-14"},{"state":"Uttar Pradesh","stateCode":"UP","agreementType":"Lease Agreement","governingAct":"Uttar Pradesh Regulation of Urban Premises Tenancy Act, 2021 (Act 16 of 2021) — governs tenancies created on/after 11 Jan 2021; the UP Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972 continues for older/rent-controlled tenancies","stampDutyBasis":"Percentage of total rent over the full term","stampDutyRatePct":2,"stampDutyMin":100,"stampDutyMax":10000,"depositIncluded":true,"depositTreatment":"Deposit × 1 added to the dutiable base","stampDutyFormula":"2% of the total rent for the full term plus the deposit/advance, with a minimum of ₹100 and a maximum of ₹10,000 (UP Stamp Act, Schedule I-B, Article 35)","registrationRequired":false,"registrationThreshold":"Registration is optional for agreements up to 11 months; mandatory only for leases that exceed 12 months (or reserve a yearly rent)","eStampPortal":"SHCIL e-Stamp / IGRSUP","eStampPortalUrl":"https://www.shcilestamp.com","lawVerified":"2026-07-14","procedureVerified":null},{"state":"West Bengal","stateCode":"WB","agreementType":"Lease Agreement","governingAct":"West Bengal Premises Tenancy Act, 1997","stampDutyBasis":"Flat statutory amount","stampDutyRatePct":0,"stampDutyMin":100,"stampDutyMax":null,"depositIncluded":false,"depositTreatment":"Excluded from the dutiable base","stampDutyFormula":"An 11-month agreement is executed on nominal stamp paper (typically ₹100, by convention). A lease over one year is taxed at the conveyance rate (5-7%) on 2× the average annual rent (3× for 10-30 year terms), plus a 1% registration fee","registrationRequired":false,"registrationThreshold":"Registration is optional for agreements up to 11 months; mandatory only for leases exceeding one year","eStampPortal":"e-Nathikaran (WB Registration & Stamp Revenue)","eStampPortalUrl":"https://wbregistration.gov.in","lawVerified":"2026-06-30","procedureVerified":null}]}