Stamp duty + registration, by state
Rates change — every state row carries a verify badge. Confirm at the sub-registrar/portal before paying.
Maharashtra — duty basis
0.25% of (total rent + non-refundable deposit + 10% p.a. interest on refundable deposit)
Stamp duty ≈
₹424
Registration
₹1,000 urban / ₹500 rural per fee table (+ e-filing/service charge)
MH formula: total rent + 10% p.a. interest on refundable deposit (+ non-refundable premium if any).
Verify at sub-registrar
Registration rule
YES — all terms, incl. 11-month (Sec 55(1) MRC Act; landlord liable: 3 months/₹5,000)
Deposit norm
2–3 months (negotiable)
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Ask SahayakWorked example: same ₹20,000 rent, two states
- Maharashtra (0.25% of rent + deposit interest): 11 months' rent ₹2,20,000 + 10% notional interest on a ₹1 lakh deposit (≈ ₹9,167) = ₹2,29,167 → duty ≈ ₹573 plus a ₹1,000 registration fee.
- Bihar (≈ 2% of annual rent + deposit): (₹2,40,000 + ₹1,00,000) × 2% = ₹6,800.
- The same flat costs over ten times more in duty in one state — always check your state's formula.
How the Rent agreement stamp duty calculator works: the rules
- Stamp duty on rent agreements is set by each state under its Stamp Act, so rates and formulas differ widely.
- Registration is compulsory under the Registration Act for leases above 11 months; Maharashtra also requires it for shorter leave-and-licence agreements.
- Use e-stamp paper from SHCIL or your state portal — it can be verified online.
Why stamp duty on rent agreements matters
A rent agreement that isn't properly stamped can't be used as evidence in court until the missing duty and a penalty (often several times the duty) are paid. Paying a few hundred rupees at the start protects both landlord and tenant if a dispute comes up over the deposit, rent increase or eviction.
Each state's Stamp Act sets the rate. Most states charge either a small fixed amount for leases under a year, or a percentage of the total rent for the period plus any deposit or premium. Longer leases attract higher rates, and leases over a year must also be registered under the Registration Act.
e-stamp vs physical stamp paper
E-stamp certificates, issued through SHCIL or state e-stamp portals, have a unique number and can be verified online, so they can't be faked or reused. Most states have moved to e-stamping and stopped selling high-value physical stamp paper. Buy the e-stamp in the name of the party paying (usually the tenant), and print the agreement on it or attach it.
Registration fees are separate
Where registration is needed — leases over a year anywhere, or all leave-and-licence agreements in Maharashtra — you pay a registration fee on top of stamp duty. Many states now allow online registration with Aadhaar e-signatures or at-home registration through authorised service providers.
How to work out the duty
Add up the total rent for the agreement period. Add the security deposit or premium if your state counts it. Apply your state's rate or slab, then round up to the stamp denomination your state uses. The calculator above does this using your state's schedule, and the table below lists each state's rent law and portal so you can confirm the current rate.
Who pays the stamp duty
The law doesn't fix who must pay; it depends on the agreement. In practice the tenant usually pays stamp duty and registration for residential rentals, while commercial leases often split the cost. Write it down in the agreement so there's no argument later, and keep the e-stamp certificate with your copy.
Deposit and advance rent
Many states add the security deposit, or notional interest on it, to the rent when working out duty. A large refundable deposit can therefore increase the stamp duty, even though you'll get it back. Advance rent and any non-refundable premium are almost always counted. Enter them separately in the calculator so the estimate matches your state's method.
Renewing an agreement
A renewal is a new agreement in the eyes of the Stamp Act, so you pay stamp duty again for the new period. An addendum that only raises the rent may also need stamping. Keep each year's agreement and stamp certificate — you may need them for address proof, passport applications or a deposit dispute.
State rent laws and registration / e-stamp portals
| State | Rent law | Where to register or pay |
|---|---|---|
| Maharashtra | Maharashtra Rent Control Act, 1999 | IGR Maharashtra — online leave & licence registration |
| Delhi | Delhi Rent Control Act, 1958 | e-Stamp (SHCIL) and Delhi revenue department sub-registrar |
| Karnataka | Karnataka Rent Act, 1999 | Kaveri Online Services — e-stamp and registration |
| Tamil Nadu | Tamil Nadu Regulation of Rights and Responsibilities of Landlords and Tenants Act, 2017 | Tamil Nadu tenancy registration (Rent Authority) |
| Telangana | Telangana Buildings (Lease, Rent and Eviction) Control Act, 1960 | IGRS Telangana — registration and stamp duty |
| Andhra Pradesh | Andhra Pradesh Buildings (Lease, Rent and Eviction) Control Act, 1960 | IGRS Andhra Pradesh — registration |
| Uttar Pradesh | Uttar Pradesh Regulation of Urban Premises Tenancy Act, 2021 | IGRS Uttar Pradesh — stamp and registration |
| Gujarat | Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 (as applied in Gujarat) | Garvi Gujarat — registration and stamp duty |
| Rajasthan | Rajasthan Rent Control Act, 2001 | e-Panjiyan Rajasthan — registration |
| West Bengal | West Bengal Premises Tenancy Act, 1997 | WB Registration — e-registration |
| Madhya Pradesh | Madhya Pradesh Accommodation Control Act, 1961 | MP Sampada 2.0 — e-registration |
| Punjab | East Punjab Urban Rent Restriction Act, 1949 | IGR Punjab — registration |
| Haryana | Haryana Urban (Control of Rent and Eviction) Act, 1973 | Haryana e-registration (Web-HALRIS) |
| Bihar | Bihar Buildings (Lease, Rent and Eviction) Control Act, 1982 | e-Nibandhan Bihar — registration |
Confirm the current stamp schedule on your state portal before paying.
Rent agreement stamp duty calculator: frequently asked questions
Why do most rent agreements run for 11 months?
Because leases above 11 months must be registered under the Registration Act, which costs more time and money in most states.
Who pays stamp duty on a rent agreement?
The law does not fix it; usually the tenant pays or the cost is shared. Write it into the agreement.
Is an unstamped rent agreement valid?
An unstamped or under-stamped agreement cannot be used as evidence until the duty and penalty are paid.
What is e-stamping?
A digital stamp certificate from SHCIL or a state portal that replaces physical stamp paper and can be verified online.
Does the deposit affect stamp duty?
In some states, yes — Maharashtra adds notional interest on the refundable deposit, and Bihar adds the deposit itself.
Can I pay stamp duty online?
Yes, most states allow e-stamping or e-payment through their registration portals.
Official sources: SHCIL e-stamping· Last reviewed 2026-10-30. Results are estimates — confirm final figures with your lender, insurer or tax adviser.