In India, property leasing and contract law are governed by a complex dual statutory framework. While basic contractual principles arise under the central Indian Contract Act, 1872, the power to levy and collect stamp duty on tenancy instruments is an exclusive state power under Entry 63 of List II (State List) of the Seventh Schedule to the Constitution of India.

Because each state legislature enacts its own Stamp Act (or modifies the colonial Indian Stamp Act, 1899), stamp duty charges on rental agreements vary wildly across state borders. A flat ₹300 e-Stamp paper might be legally sufficient in Ahmedabad, whereas the exact same rental value in Bengaluru requires a percentage-based formula (0.5%–1% of total rent plus deposit), and in Mumbai requires a 0.25% Leave and License computation under the Maharashtra Stamp Act.

In this authoritative 2026 reference guide, we present the complete 36 State & UT Stamp Duty Rate Chart, explaining the exact formula, standard 11-month values, and official online stamping portals for every jurisdiction in India.

Table of Contents

Constitutional Basis: Why Stamp Duty Differs by State

Under the Indian Constitution, rates of stamp duty in respect of bills of exchange, cheques, and promissory notes fall under the Union List (Entry 91, List I). However, rates of stamp duty in respect of documents other than those specified—including leases, leave and license agreements, conveyances, and tenancy deeds—are strictly governed by state governments under Entry 63 of List II.

Consequently, state governments utilize stamp duty on tenancies as a vital source of state revenue. Some states adopt a flat-rate structure for short-term 11-month residential agreements (e.g., Gujarat, Delhi, Haryana), while others mandate a proportional percentage formula calculated against the Average Annual Rent (AAR) and the refundable security deposit (e.g., Maharashtra, Karnataka, Uttar Pradesh).

Complete 36 State & UT Stamp Duty Rate Chart (2026)

The following authoritative chart details the applicable stamp duty for 11-month residential rental agreements across all 28 states and 8 union territories:

State / Union Territory 11-Month Standard Stamp Paper Long-Term Lease Formula (>11 Months) Authorized e-Stamping Portal
Andhra Pradesh ₹100 non-judicial e-Stamp 0.4%–0.5% of total rent + deposit AP IGRS / SHCIL
Arunachal Pradesh ₹100 stamp paper 1% of average annual rent State Treasury / Non-Judicial
Assam ₹100 non-judicial e-Stamp 1%–2% of average annual rent e-Panjeeyan Assam / SHCIL
Bihar ₹1,000 (standard residential) 1% of total rent + deposit e-Nibandhan Bihar / SHCIL
Chhattisgarh ₹100 non-judicial e-Stamp 2% of annual rent e-Panjeeyan CG / SHCIL
Goa ₹100 to ₹500 e-Stamp 1% of total rent + deposit Goa Registration Portal / SHCIL
Gujarat Flat ₹300 e-Stamp 1% of average annual rent SHCIL Gujarat
Haryana ₹100 e-Stamp (e-GRAS) 1.5% to 3% based on tenure e-GRAS Haryana
Himachal Pradesh ₹100 non-judicial e-Stamp 2% of annual rent HP e-Stamping / SHCIL
Jharkhand ₹100 non-judicial e-Stamp 1% of annual rent NGDRS Jharkhand / SHCIL
Karnataka 0.5%–1% of total rent + deposit (Min ₹200) 1% to 2% of total consideration Kaveri Online Services / SHCIL
Kerala ₹200 to ₹500 e-Stamp 1% of total rent + deposit Kerala Registration Dept / PEARL
Madhya Pradesh ₹100 to ₹500 e-Stamp 2% of annual rent MPIGR Sampada / SHCIL
Maharashtra 0.25% of total rent + 10% non-refund deposit 0.25% (urban/rural formula) GRAS Maharashtra / IGR Maharashtra
Manipur ₹100 stamp paper 1% of annual rent State Treasury / Physical Stamp
Meghalaya ₹100 stamp paper 1% of annual rent Meghalaya Registration / Non-Judicial
Mizoram ₹100 stamp paper 1% of annual rent State Treasury / Non-Judicial
Nagaland ₹100 stamp paper 1% of annual rent State Treasury / Physical Stamp
Odisha ₹100 non-judicial e-Stamp 1%–2% of average annual rent e-Registration Odisha / SHCIL
Punjab ₹100 to ₹500 e-Stamp 1.5%–2% of total rent + deposit NGDRS Punjab / SHCIL
Rajasthan ₹500 (or 0.25% of rent + deposit) 0.25%–1% depending on duration e-GRAS Rajasthan / SHCIL
Sikkim ₹100 stamp paper 1% of annual rent State Treasury / Physical Stamp
Tamil Nadu ₹20 to ₹100 e-Stamp (1% under TNRRRLT Act) 1% of total rent + advance payable TN Tenancy Portal / SHCIL TN
Telangana ₹100 non-judicial e-Stamp 0.4%–0.5% of total rent + deposit Telangana IGRS / SHCIL
Tripura ₹100 stamp paper 1% of annual rent State Treasury / Non-Judicial
Uttar Pradesh 2% of Average Annual Rent (e-Stamping) 2% of annual rent (Min ₹100) IGRS UP / SHCIL UP
Uttarakhand 2% of Average Annual Rent 2% of annual rent e-Stamping UK / SHCIL
West Bengal GRIPS Slab (Typically ₹100–₹250) 0.5%–1% based on lease tenure GRIPS West Bengal / SHCIL
Delhi (UT) 2% of AAR (or ₹100 for 11 months) 2% of annual rent + deposit SHCIL Delhi / DORIS Delhi
Chandigarh (UT) ₹100 non-judicial e-Stamp 1.5% of total rent + deposit SHCIL Chandigarh
Jammu & Kashmir (UT) ₹100 non-judicial e-Stamp 1.5% of annual rent NGDRS J&K / SHCIL
Ladakh (UT) ₹100 non-judicial e-Stamp 1.5% of annual rent NGDRS Ladakh / SHCIL
Puducherry (UT) ₹100 e-Stamp 1% of total consideration SHCIL Puducherry
Andaman & Nicobar (UT) ₹100 stamp paper 1% of annual rent UT Administration / Physical Stamp
Dadra & Nagar Haveli and Daman & Diu ₹100 e-Stamp 1% of annual rent SHCIL Daman
Lakshadweep (UT) ₹100 stamp paper 1% of annual rent UT Revenue Department
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Deep Dive: Formula Calculations in Major Metros (MH, KA, DL, TN)

For tenants and landlords residing in high-volume metropolitan markets, understanding the exact mathematical formula is essential:

1. Maharashtra (Mumbai, Pune, Nagpur, Nashik)

Under Article 36A of the Maharashtra Stamp Act, 1958, stamp duty for Leave and License agreements is calculated as:

Stamp Duty = 0.25% × [ (Monthly Rent × Tenure in Months) + (10% × Non-Refundable Deposit) + (10% × Years of Lease × Refundable Deposit) ]

In addition, an SRO registration fee of ₹1,000 applies in municipal corporation areas (or ₹500 in rural areas).

2. Karnataka (Bengaluru, Mysuru, Mangaluru)

Under Article 30 of the Karnataka Stamp Act, 1957:

  • For leases up to 11 months: Stamp duty is 0.5% of the total rent plus deposit payable, subject to a minimum of ₹200 (or typically executed on ₹200–₹500 e-Stamp paper).
  • For leases exceeding 11 months up to 5 years: Stamp duty jumps to 1% of the total rent and deposit, plus compulsory registration charges.

3. Delhi NCR (New Delhi, Gurgaon, Noida)

  • Delhi NCT: For residential agreements up to 11 months, a flat ₹100 non-judicial e-Stamp paper is commonly executed. For leases extending up to 5 years, the duty is 2% of the average annual rent.
  • Noida (Uttar Pradesh): Under UP Stamp rules, duty is 2% of the annual rent.
  • Gurgaon (Haryana): e-Stamping through e-GRAS Haryana is standard at ₹100 for 11 months.

Multi-Year Leases vs. 11-Month Rental Agreements

The vast disparity between short-term (11-month) and multi-year leases stems from Section 17 of the Registration Act, 1908:

  • 11-Month Lease: Exempt from compulsory registration at the Sub-Registrar's Office. Saves substantial registration fees, eliminates physical SRO queues, and only requires state stamp duty payment.
  • Multi-Year Lease (12+ Months): Compulsorily registrable. Requires higher percentage-based stamp duty (1%–3%) plus 1% SRO registration fee, biometric verification of all parties, and property deed inspection.

The Danger of Understamping: Section 33 & 35 Impounding

Executing an agreement on a ₹20 or ₹50 stamp paper when your state law mandates ₹200, ₹300, or a formula amount is called Understamping. Under Section 33 of the Indian Stamp Act, 1899:

  1. Any civil judge, arbitrator, or public authority is bound by law to impound an insufficiently stamped instrument immediately upon presentation.
  2. Under Section 35, the document cannot be read into evidence until the petitioner pays the deficit stamp duty plus a mandatory statutory penalty of 10 times the unpaid duty.
  3. For example, an unpaid duty of ₹500 results in an immediate ₹5,000 fine in court before your eviction or deposit recovery petition can proceed.

How to Procure the Correct e-Stamp Online in 3 Minutes

To avoid understamping penalties and confusing state calculations, use LetOutAgree. Our automated drafting platform dynamically assesses your selected state, calculates the legally required stamp duty advisory, and formats your agreement draft into an A4 print-ready PDF that seamlessly aligns with your state's e-Stamp certificate.

Author: Muthusamy LR
Location: Chennai
Website: www.letoutagree.com

Legal Disclaimer

This article is for informational purposes only and does not constitute legal advice. Please consult a qualified legal professional for advice specific to your situation.