Rent Agreement Stamp Duty by State (2026): What You'll Actually Pay

How rent-agreement stamp duty actually works

Stamp duty is a state tax you pay to make a document legally admissible. For a rent agreement it is not a flat fee — it is usually a percentage, and three things drive the amount: the monthly rent, the security deposit, and the duration of the agreement.

Because stamp duty is a State subject, every state sets its own rate and its own slabs. Two agreements with identical rent can cost very different amounts in stamp duty depending on which state the property is in and how long the term runs.

Longer terms almost always cost more. Many states charge a low rate for terms up to one year and step the rate up for multi-year leases — which is one more reason the 11-month agreement is so common in India.

Typical rates in the states Score99 supports

The figures below are the rates commonly applied to ordinary residential agreements in 2026. Treat them as a guide for budgeting, not an exact quote: the final amount depends on your rent, deposit, term, and how each state treats refundable vs non-refundable deposits. Always confirm on your state's official portal before you pay (see the next section).

• Maharashtra (Leave & License) — about 0.25% of total rent + deposit for a term up to one year; the rate steps up for longer terms. Registration is mandatory regardless of duration (Section 55, Maharashtra Rent Control Act, 1999).
• Karnataka — around 1% of the annual rent (or rent + deposit) for typical residential agreements; e-stamping is handled through the state's Kaveri Online portal.
• Delhi — short 11-month agreements attract only a nominal stamp value; agreements of 1–5 years are commonly stamped at about 2% of the average annual rent.
• Uttar Pradesh — 11-month agreements attract a nominal amount; longer leases are stamped at a higher percentage of rent plus deposit, so most parties keep to 11 months.
• Tamil Nadu — about 1% of (rent + deposit); the agreement must be registered with the Rent Authority, typically within 90 days of execution.
• Telangana — roughly 0.5% of the total rent plus deposit for ordinary residential terms.
• Gujarat — commonly around 0.2% of the rental value (rent over the term plus a portion of the deposit); e-stamps are issued through the GARVI portal.

Always confirm on the official state portal

Rates and slabs change, and the deposit treatment can shift your bill by a lot. Before you buy stamp paper, calculate the exact figure on the official source for your state. These government calculators and portals are authoritative:

• Maharashtra — IGR Leave & License stamp-duty calculator (leaveandlicense.igrmaharashtra.gov.in)
• Gujarat — GARVI stamp-duty calculator (garvi.gujarat.gov.in)
• Karnataka — Kaveri Online Services portal
• For other states, search for your state's Department of Stamps & Registration or Inspector General of Registration (IGR) site.

Stamp duty vs registration — they are two different costs

Stamp duty makes the document valid; registration records it with the government and gives it the strongest legal standing. They are billed separately, and registration usually adds a small fee (often a few hundred to about ₹1,000, depending on whether the property is urban or rural).

Under Section 17 of the Registration Act, 1908, leases of 12 months or more generally must be registered — which is exactly why most agreements run for 11 months. The big exception is Maharashtra, where every Leave & License agreement must be registered no matter how short the term.

Sources

Maharashtra Rent Control Act, 1999 (Section 55) and the IGR Maharashtra Leave & License calculator (leaveandlicense.igrmaharashtra.gov.in).

Registration Act, 1908 (Section 17) for the 12-month registration threshold.

Gujarat GARVI portal (garvi.gujarat.gov.in) and Karnataka Kaveri Online Services for state stamp-duty/e-stamp rules.

State rate ranges are typical 2026 figures compiled for general guidance; the exact duty payable should be confirmed on the relevant state government portal.

Get the stamp duty right the first time

Score99 generates a state-specific rent agreement with stamp-duty and registration guidance built in for your state — for ₹199. You print it on stamp paper of the correct value and you're done.