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Stamp Duty Calculator
With Rent Escalation Every 3 / 5 Years — India 2025-26
Calculate exact stamp duty on long-term lease deeds — commercial offices, warehouses, retail spaces, and residential properties. Handles rent escalation every 3 or 5 years automatically. State-wise tiered rates — Maharashtra's 4 slabs (0.25%→2%), Delhi's duration-based rates (2%→5%), Karnataka, Tamil Nadu, Haryana, UP and 8 more states. Full year-by-year rent schedule built automatically.
Calculate Stamp Duty on Lease Deed — Select State, Enter Rent & Escalation
Stamp duty on a lease deed is calculated on the total rent for the entire lease period, including the effect of rent escalation clauses. Enter your starting rent, escalation percentage, and frequency — the calculator builds the full year-wise rent schedule and applies the correct state formula automatically.
Stamp Duty Must Cover the Full Lease Period Including Renewals: If your lease deed includes a renewal clause (e.g., 3+3 years or 5+5 years), stamp duty is typically calculated on the total effective period including renewal — not just the initial term. Under-stamping by ignoring renewal periods can attract a penalty of up to 10× the deficient stamp duty. Always stamp for the full intended duration.
📋 Lease Deed Stamp Duty Calculator — With Rent Escalation
Commercial & residential · 12 states · Tiered slab rates · Auto rent escalation · Year-by-year schedule
📐 Maharashtra — Stamp Duty Formula
Stamp Duty = Rate × (Total Rent for Entire Lease Period + Non-Refundable Deposit + 10% p.a. Notional Interest on Refundable Deposit)
Rate: 0.25% (≤5 years) · 0.50% (5–10 years) · 1.00% (10–29 years) · 2.00% (30+ years or perpetual)
Registration: Mandatory. ₹1,000 (urban) / ₹500 (rural). Min stamp: ₹100.
📈 Rent Escalation Settings (leave at 0% for flat rent)
| Component | Calculation | Amount (₹) | Notes |
|---|
| Year | Monthly Rent (₹) | Annual Rent (₹) | Cumulative Rent (₹) | Escalation? |
|---|
📌 TAXAJ drafts lease deeds with proper escalation clauses, stamp duty calculation, and registration assistance for all states. Commercial, residential, and industrial leases.
⚠️ Calculations are indicative based on standard state formulas for 2025-26. Actual stamp duty may vary based on property type, sub-registrar jurisdiction, and government notifications. Verify on your state's official IGRS portal and consult a CA/advocate before registration.
Lease Deed Stamp Duty — All States India 2025-26
Stamp duty on lease deeds is calculated differently from property purchase stamp duty. Rates are typically applied to total rent for the lease period, not the property value. Long-term leases almost always attract higher rates than short-term leases.
| State | Lease ≤5 Years | Lease 5–10 Years | Lease 10–29 Years | Lease 30+ Years | Reg Fee | Reg Mandatory | Deposit Treatment |
|---|---|---|---|---|---|---|---|
| 🌊 Maharashtra | 0.25% of total rent+deposit | 0.50% of total | 1.00% of total | 2.00% of total | ₹1,000 (urban) · ₹500 (rural) | Mandatory (all) | 10% p.a. notional interest on refundable. Full non-refundable included. |
| 🏙️ Delhi | 2% of average annual rent | 3% of avg annual | 5% of avg annual | 5% (same as 10-yr rate) | ₹1,100 (₹1K + ₹100 pasting) | Mandatory (>11 mo) | ₹100 extra if deposit included. Deposit not factored in main formula. |
| 🌿 Karnataka | 1% of annual rent (all durations) | 1% of annual rent | 1% per year of lease | 1% per year of lease | ₹500 + 1% of value | Mandatory (>12 mo) | Deposit treated separately — usually included in taxable base. |
| 🌾 Uttar Pradesh | 2% of total rent (≤5 yr) | 3% of total rent | 4% of total rent | 5% of total rent | ₹150 + 1% capped ₹30K | Mandatory (>11 mo) | Security deposit included in taxable base. |
| 🏙️ Haryana | 2% of annual rent | 3% of annual rent | 5% of annual rent | 5% of annual rent | 1.5% no cap | Mandatory (>11 mo) | Higher registration fee than most states at 1.5%. |
| 🌴 Tamil Nadu | 1% of total rent | 1% of total rent | 2% of total rent | 4% of total rent | 4% of total rent (high!) | Mandatory (>11 mo) | Deposit typically excluded in TN formula. Reg fee 4% is very high. |
| 💎 Gujarat | 1.67% of total rent | 2.5% of total rent | 3.33% of total rent | 4.5% of total rent | 1% capped ₹30K | Mandatory (>11 mo) | Jantri rate used as minimum. Garvi portal for verification. |
| 🌊 West Bengal | 0.1% of total rent | 0.1% of total rent | 0.2% of total rent | 0.3% of total rent | 1% no cap | Mandatory (>11 mo) | Among lowest stamp duty on leases. Deposit included in base. |
| 🌾 Punjab | 1% of annual rent | 1.5% of annual rent | 2% of annual rent | 3% of annual rent | 1% no cap | Mandatory (>11 mo) | Similar structure to Haryana. lgpunjab.gov.in. |
| 🏜️ Rajasthan | 5% of average annual rent | 6% of avg annual | 7% of avg annual | 8% of avg annual | 1% capped ₹15K | Mandatory (>11 mo) | Highest lease stamp duty rates. Low registration cap. epanjiyan.raj.nic.in. |
| 🌿 Madhya Pradesh | 1% of total rent (≤5 yr) | 2% of total rent | 3% of total rent | 4% of total rent | 1% capped ₹25K | Mandatory (>11 mo) | mpigr.gov.in. |
| 🌴 Telangana | 0.5% of total rent | 0.5% of total rent | 1% of total rent | 2% of total rent | 0.5% capped ₹10K | Mandatory (>11 mo) | Lowest combination. Deposit sometimes excluded. registration.telangana.gov.in. |
Note: Rates are indicative for 2025-26. Actual rates vary by property type (residential vs commercial), sub-district, and state amendments. Always verify on your state's official IGRS portal. Registration fee for lease deeds is separate from and in addition to stamp duty.
Stamp Duty with Rent Escalation — Example Calculation
A 10-year commercial lease at ₹1,00,000/month with 15% escalation every 5 years in Maharashtra — here's exactly how stamp duty is calculated step by step:
Lease Deed Stamp Duty — 6 Things Tenants & Landlords Must Know
📐 How Total Rent is Calculated for Stamp Duty
For most states, stamp duty base = Monthly Rent × No. of Months across the full lease period, including escalated rent for each period. If rent is ₹1L for Years 1–5 and ₹1.15L for Years 6–10 (after 15% escalation), total rent = (₹1L × 60) + (₹1.15L × 60) = ₹1.29 crore. Maharashtra further adds 10% notional interest on refundable deposit each year. Delhi uses average annual rent across the lease term instead of total rent sum.
📈 How Escalation Clauses Affect Stamp Duty
Stamp duty must reflect the actual total rent payable under the lease, including all escalations. A lease with 15% rent escalation every 5 years will have significantly higher total rent than a flat lease. You cannot pay stamp duty on just the initial rent — this would be under-stamping, attracting penalty up to 10× the deficit. The calculator above handles this correctly by building the full year-by-year escalation schedule.
🔴 Registration is Mandatory for Leases Above 11 Months
Under Section 17(1)(d) of the Registration Act 1908, any lease of immovable property for 12 months or more must be compulsorily registered. An unregistered lease deed has no legal effect — it cannot be used as evidence in court, cannot enforce eviction, and cannot protect either party's rights. Maharashtra requires registration for all leave & license agreements regardless of duration (Section 55, MRCA 1999). Registration fee is paid at the Sub-Registrar office and is separate from stamp duty.
🔄 Renewal Clauses — Always Stamp for Full Period
If your lease deed has a renewal clause (e.g., "5 years + option to renew for 5 more years"), courts and registrars in most states treat the full effective period as the lease term for stamp duty purposes. A 5+5 year lease may attract 10-year stamp duty rates, not 5-year rates. Always consult an advocate or CA on how your state's Sub-Registrar treats renewal clauses before paying stamp duty. Under-stamping a deed with renewal is a common and costly mistake.
💰 Security Deposit Treatment — State by State
Maharashtra: Refundable deposit attracts 10% notional annual interest, then stamp duty on that interest. Non-refundable deposit included at full value. Delhi: Deposit attracts a flat ₹100 extra stamp — minimal. Karnataka, UP, Haryana: Deposit typically included in taxable base at full value. Tamil Nadu: Deposit often excluded from the formula. Always check state-specific rules to avoid under-stamping.
🏢 Commercial vs Residential Lease Stamp Duty
Most states (Maharashtra, Karnataka, Delhi) apply the same stamp duty rate to both residential and commercial leases — the rate depends on duration, not property type. However, some states apply higher rates to commercial properties for very long leases. Industrial and factory leases may have separate provisions under state Industrial Acts. GST is NOT applicable on bare land or building leases — only on services like co-working, furnished offices, or leases where services are bundled.
📊 11-Month vs Long Lease — Complete Cost Comparison
Lease Deed Stamp Duty — Common Questions Answered
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