Rent agreement stamp duty compared across Indian states
The same flat, the same rent, the same deposit — and different answers across India. This is what a ₹30,000 flat with a ₹3,00,000 deposit on an eleven-month term costs to stamp in each state.
| State | Rate | Deposit taxed? | Duty | Registration | Total |
|---|---|---|---|---|---|
| Maharashtra | 0.25% | Notional interest | ₹894 | ₹1,000 | ₹1,894 |
| Karnataka | 0.5% | Yes, in full | ₹500 | Optional | ₹500 |
| Delhi | 2% (₹100 flat for ≤11 mo) | No | ₹100 | Optional | ₹100 |
| Uttar Pradesh | ₹100 (≤11 mo) / ₹500 (≤5 yr) | No | ₹100 | Optional | ₹100 |
| Haryana | 2% | No | ₹7,200 | Optional | ₹7,200 |
| Tamil Nadu | 1% | Yes, in full | ₹6,600 | Optional | ₹6,600 |
| Gujarat | 1.7% | No | ₹6,120 | Optional | ₹6,120 |
| West Bengal | 0.1% | Yes, in full | ₹630 | Optional | ₹630 |
| Punjab | 1% | No | ₹3,600 | Optional | ₹3,600 |
| Madhya Pradesh | 0.1% (≤5 yr) / 0.5% (5–10 yr) | Yes, in full | ₹660 | Optional | ₹660 |
| Telangana | 0.1% (Min ₹100) | No | ₹330 | Optional | ₹330 |
| Rajasthan | 0.5% | No | ₹1,800 | ₹500 | ₹2,300 |
| Andhra Pradesh | 0.1% | Yes, in full | ₹630 | Optional | ₹630 |
| Kerala | 0.25% | Yes, in full | ₹1,575 | Optional | ₹1,575 |
| Bihar | 2% | Yes, in full | ₹13,200 | Optional | ₹13,200 |
Scenario: ₹30,000 monthly rent, ₹3,00,000 refundable deposit, 11-month term, residential premises in a city area. Change any of those and the ranking can change with it.
Why the spread is so wide
The rate is the least interesting part. What separates these states is the treatment of the deposit. Tamil Nadu and Bihar add it to the annual rent before applying the rate, so a large deposit drives the bill. Delhi works from the annual rent and largely leaves the deposit alone. Maharashtra adds notional interest on the refundable portion rather than the deposit itself. Karnataka adds the deposit to the rent for the eleven-month term and then caps the result, so a large deposit lifts the taxable amount without lifting the bill.
Rate structure matters as much as the rate. Karnataka charges 0.5% on the concession amount but never more than ₹500, which is why its column barely moves however large the figures get. Delhi and Uttar Pradesh use flat amounts on short agreements and switch to a percentage only on longer terms. Madhya Pradesh steps its rate up with the length of the lease.
Registration changes the total more than duty does
On a short residential agreement the duty is often a few hundred rupees while the registration fee is a thousand or more. Maharashtra requires registration whatever the term, so its total is rarely the lowest even when its rate is. Elsewhere, staying at eleven months keeps registration optional and the total down.