Rent agreement stamp duty calculator for Mumbai, Pune and Maharashtra
Maharashtra taxes the deposit in a way no other state does, and registration is compulsory here even for a short agreement. Both catch out people arriving from Bengaluru or Delhi.
Live Stamp Duty Calculation
Enter the concession amount or rent details to preview duty, registration fees, and full arithmetic breakdown.
eRegistration Portal v1.2 Official Breakdown
₹555
Stamp duty is ₹555 (0.25%) across Maharashtra. Urban registration fee is ₹1,000 (Total: ₹1,555). If in a Rural Gram Panchayat area, registration fee is ₹500 (Total: ₹1,055).
Official Calculation Breakdown
- Total rent for 11 months: ₹20,000 × 11 = ₹2,20,000.
- Plus 10% p.a. notional interest on refundable deposit of ₹20,000 for 11 months = ₹1,833.
- Total taxable consideration base: ₹2,21,833.
- Stamp duty @ 0.25% = ₹555 (exact: ₹554.58, payable: ₹555).
- Compulsory registration fee (Urban / Municipal Corp): ₹1,000.
- Stamp duty at 0.25% of ₹2,21,833 = ₹554.58 → rounded payable: ₹555.
- Registration fee for Urban (Municipal Corporation / Cantonment) = ₹1,000.
- Total required online outlay = ₹1,555.
Charged under Article 36A, Schedule I of the Maharashtra (Bombay) Stamp Act, 1958.
✓ Portal Verified Matches official Maharashtra IGR eRegistration Portal v1.2 & Government Video Guide.
The rule in one table
| Instrument | Leave and Licence Agreement |
|---|---|
| Act | Maharashtra (Bombay) Stamp Act, 1958 |
| Article | Article 36A, Schedule I |
| Rate | 0.25% of the taxable amount |
| Taxable amount | Duty is charged at 0.25% on the total licence fee for the term, plus any non-refundable deposit, plus notional interest of 10% a year on the refundable security deposit. Registration fee is ₹1,000 for Urban areas and ₹500 for Rural areas. |
| Registration | Registration is compulsory in Maharashtra for every leave and licence agreement, whatever the term (₹1,000 Urban / ₹500 Rural). |
| Portal | IGR Maharashtra |
Video Guide: How to Calculate Stamp Duty & Registration Fee in Maharashtra
YouTube Reference: “How To Calculate Stamp Duty And Registration Fees on igr site for online Leave & License Agreement?”
Official IGR Calculator Rules Demonstrated in the Video
On the official eRegistration portal, rent is multiplied by the exact term (e.g. ₹10,000 × 11 = ₹1,10,000). It is not rounded to 12 months.
Refundable deposit earns notional interest for the exact term: ₹20,000 × 10% × (11/12) = ₹1,833.33.
Total consideration = ₹1,10,000 + ₹1,833.33 = ₹1,11,833.33. Stamp duty is 0.25% = ₹279.60 → rounded payable ₹280.
Urban (Municipal Corporation / Cantonment): ₹1,000 registration fee (Total ₹1,280). Rural (Gram Panchayat): ₹500 registration fee (Total ₹780).
The deposit rule that surprises everyone
Most states either add your security deposit to the taxable amount or ignore it. Maharashtra does neither. It treats an interest-free refundable deposit as a benefit the landlord enjoys, and adds a notional ten percent a year on that deposit to the amount being taxed. The deposit itself is not taxed, only the interest the state assumes you would otherwise have earned on it.
On a two lakh deposit held for a year that adds twenty thousand to the taxable amount, and about fifty rupees to the duty. On a fifteen lakh Worli deposit it adds one and a half lakh, and roughly three hundred and seventy five rupees. It is rarely a large sum, but it is why a Maharashtra figure never matches one worked out on a Karnataka or Delhi calculator.
The second thing to know is that on the official Maharashtra eRegistration portal, an eleven-month term is calculated for the exact 11 months (Rent × 11 + Deposit × 10% × 11/12). While in other states 11-month agreements are used to avoid mandatory registration, Maharashtra makes registration compulsory for all leave and licence agreements regardless of term length.
Registration is not optional here
Everywhere else in India the eleven-month agreement exists to stay below the twelve-month threshold at which registration becomes compulsory. Maharashtra removed that escape route. Every leave and licence agreement is to be registered whatever its length, and that responsibility sits with the licensor rather than the tenant.
An unregistered agreement in Mumbai is not merely weaker evidence. The landlord is the party exposed, and the tenant's account of the terms is what a court will tend to presume in a dispute. This is the most common compliance failure among small landlords in the city, usually because they applied a rule they read about Bengaluru.
How to register in Mumbai, Pune or Thane
Maharashtra runs full online registration for leave and licence agreements, so most people never visit a sub-registrar office.
- Prepare the agreement with both parties' details, the licence fee, the deposit and the term.
- Use the e-registration facility on the IGR Maharashtra portal, or an Authorised Service Provider — lists are published for Mumbai, Pune and Thane.
- Both parties and two witnesses complete biometric verification, either at an ASP centre or through a home visit the ASP arranges.
- Stamp duty and the registration fee are paid online.
- The registered document is issued digitally, usually within a day or two.
The registration fee is a flat amount determined by whether the property falls under an urban or rural jurisdiction:
- Urban Areas (Municipal Corporation / Cantonment limits): Fixed registration fee of ₹1,000.
- Rural Areas (Gram Panchayat / Rural limits): Fixed registration fee of ₹500.
Stamp duty remains identical at 0.25% across both jurisdictions; only the registration fee differs by ₹500.
Where people go wrong in Maharashtra
- Assuming an eleven-month term avoids registration. It does not, in this state.
- Leaving the refundable deposit out of the calculation, then finding the service provider quotes a higher figure.
- Treating a notarised agreement as a registered one. Notarisation confirms who signed; it does not register the licence.
- Signing first and stamping afterwards. The e-stamp should be dated on or before the execution date.
- Landlords assuming the tenant will handle registration. The responsibility sits with the licensor.
Stamp duty city by city in Maharashtra
The rate is set by the state, so it does not change from one city to the next. What changes is local practice — deposit sizes, whether people register, and which office has jurisdiction. Jump to Mumbai, Pune, Thane and Navi Mumbai, Nagpur and Nashik.
Mumbai
Mumbai deposits are usually two to three months for a standard residential flat, though south Mumbai and the newer Lower Parel and Worli towers can ask for six or more. Because the state adds notional interest on the refundable deposit, a large Mumbai deposit does lift the taxable amount, though rarely by enough to change the decision. Registration is compulsory and almost everyone does it online through an Authorised Service Provider rather than visiting an office.
Pune
Pune runs on the same schedule as Mumbai but with markedly lower rents, so the duty on a typical Kothrud, Baner or Hinjewadi flat is a modest figure. The registration fee, being flat rather than proportional, often ends up larger than the duty itself. Society paperwork in the newer Hinjewadi and Wakad complexes tends to ask for the registered agreement rather than a notarised one, so budget for both steps.
Nagpur and Nashik
Rents outside the Mumbai–Pune corridor are low enough that the duty on an eleven-month agreement is often a two-figure sum, with the registration fee doing most of the work. If the property sits outside municipal limits, the lower rural registration fee applies — switch the location option in the calculator to see the difference.
Government Reference Worked Examples: Urban vs Rural Comparison
Calculations verified against the official Maharashtra IGR eRegistration v1.2 portal. Stamp duty is identical (0.25%) across both areas, while registration fees differ between Urban (Municipal Corporation / City) and Rural (Gram Panchayat):
| Agreement Scenario | Monthly Rent | Refundable Deposit | Term | Taxable Base | Duty (0.25%) | Urban Reg Fee | Urban Total | Rural Reg Fee | Rural Total |
|---|---|---|---|---|---|---|---|---|---|
| Govt Portal Benchmark Screenshot & Video Example | ₹10,000 | ₹20,000 | 11 mo | ₹1,11,833 | ₹280 (₹279.60) | ₹1,000 | ₹1,280 | ₹500 | ₹780 |
| 1 BHK Apartment Mumbai Suburbs / Pune | ₹25,000 | ₹1,00,000 | 11 mo | ₹2,84,167 | ₹711 | ₹1,000 | ₹1,711 | ₹500 | ₹1,211 |
| 2 BHK Apartment Thane / Navi Mumbai / Pune | ₹45,000 | ₹2,00,000 | 11 mo | ₹5,13,333 | ₹1,284 | ₹1,000 | ₹2,284 | ₹500 | ₹1,784 |
| 3 BHK Apartment South / Central Mumbai | ₹90,000 | ₹5,00,000 | 11 mo | ₹10,35,833 | ₹2,590 | ₹1,000 | ₹3,590 | ₹500 | ₹3,090 |
| 2-Year Lease (24 Months) Residential / Commercial | ₹50,000 | ₹2,50,000 | 24 mo | ₹12,50,000 | ₹3,125 | ₹1,000 | ₹4,125 | ₹500 | ₹3,625 |
The Maharashtra rate was last checked on 6 September 2026 against Maharashtra IGR eRegistration v1.2 Portal & Video Guide (Leave & License Agreement Calculator).