Karnataka Stamp Act, 1957 · Article 30
Rental agreement stamp duty in Karnataka (2026)
Quick answer
Stamp duty on a rental agreement of up to one year in Karnataka (the usual 11-month agreement) is 0.5% of 11 months’ rent plus the security deposit. For a home it is capped at ₹500 (Article 30(1)(i)); for a shop or office there is no cap (Article 30(1)(ii)).
Example: rent ₹20,000 + deposit ₹1,00,000 → ₹3,20,000 × 0.5% = ₹1,600 → a home pays ₹500, a shop pays ₹1,600.
Stamp duty calculator
Enter the monthly rent and deposit — the result updates as you type.
Article 30(1)(i) — residential lease up to 1 year
Book this agreementHow rental stamp duty is calculated
- Add up the consideration: 11 months’ rent + the deposit (advance).
- Take 0.5% of that total and round up to the next rupee.
- Home (residential): the most you pay is ₹500 — Article 30(1)(i).
- Shop or office (commercial): there is no upper limit — Article 30(1)(ii).
Example — home: rent ₹20,000, deposit ₹1,00,000 → 11 × 20,000 + 1,00,000 = ₹3,20,000 → 0.5% = ₹1,600 → you pay ₹500.
Example — shop: same numbers → you pay ₹1,600.
Leases of more than one year fall under other clauses of Article 30 and have to be registered.
Stamp duty for common rents in Bengaluru
For an 11-month agreement. Change the numbers in the calculator above for your own rent and deposit.
| Monthly rent | Deposit | Rent × 11 + deposit | Home pays | Shop / office pays |
|---|---|---|---|---|
| ₹10,000 | ₹50,000 | ₹1,60,000 | ₹500 | ₹800 |
| ₹15,000 | ₹75,000 | ₹2,40,000 | ₹500 | ₹1,200 |
| ₹20,000 | ₹1,00,000 | ₹3,20,000 | ₹500 | ₹1,600 |
| ₹25,000 | ₹1,50,000 | ₹4,25,000 | ₹500 | ₹2,125 |
| ₹35,000 | ₹2,00,000 | ₹5,85,000 | ₹500 | ₹2,925 |
| ₹50,000 | ₹3,00,000 | ₹8,50,000 | ₹500 | ₹4,250 |
| ₹1,00,000 | ₹6,00,000 | ₹17,00,000 | ₹500 | ₹8,500 |
What else to know before you buy the e-stamp
Do you need to register an 11-month agreement?
No. Section 17 of the Registration Act, 1908 makes registration compulsory only for leases of more than one year or from year to year. An 11-month agreement only needs the correct stamp duty.
Who pays the stamp duty?
The owner and tenant agree on it and the agreement records it. In Bengaluru the tenant usually pays; half each is also common.
What if the stamp duty is too low?
An under-stamped agreement cannot be used as evidence until the shortfall and a penalty are paid under the Karnataka Stamp Act. Using the right amount from the start avoids this.
Address proof only?
For an agreement used only to update an address (bank, gas, Aadhaar), a small fixed stamp of ₹20–₹100 is often accepted. For a real tenancy, use the 0.5% rule above.
All Karnataka e-stamp articles and rates
115 articles, including 13 for rent and lease. Search by document name or article number.
115 of 115 articles
- Art. 30(1)(i)
Lease of immovable property — up to 1 year — Residential
0.5% on average annual rent, fine, premium — maximum ₹500
Used for: Rent agreement / lease agreement for a home. Consideration = 11 months’ rent + advance (deposit) paid
- Art. 30(1)(ii)
Lease of immovable property — up to 1 year — Commercial / industrial
0.5% on average annual rent, fine, premium, advance (no maximum)
Used for: Rent / lease agreement for a shop, office or industrial property. Consideration = 11 months’ rent + advance paid
- Art. 32-A(i)
Letter of licence — up to 1 year — Residential
0.5% on average annual rent, premium, fine, money advance — maximum ₹500
- Art. 32-A(ii)
Letter of licence — up to 1 year — Commercial / industrial
0.5% on average annual rent, premium, fine, money advance — minimum ₹50
- Art. 32-A(iii)
Letter of licence — 1 to 10 years
1% on the consideration
- Art. 32-A(iv)
Letter of licence — 10 to 20 years
2% on the consideration
- Art. 32-A(v)
Letter of licence — 20 to 30 years
3% on the consideration
- Art. 32
Letter of licence
Fixed ₹100
- Art. 30(2)
Lease of movable property — rent fixed, no premium — up to 10 years
1% on consideration — maximum ₹2 lakh
- Art. 30(2)(a)(ii)
Lease of movable property — above 10 years
1.5% on consideration — maximum ₹2 lakh
- Art. 30(2)(b)
Lease of movable property — for fine or premium, no rent
1.5% on amount, fine or premium — maximum ₹2 lakh
- Art. 30(2)(c)
Lease of movable property — fine or premium and also rent
1.5% on consideration — maximum ₹2 lakh
- Art. 51
Surrender of lease (Art 40b)
Fixed ₹200
- Art. 5(J)
Agreement — in any other case
Fixed ₹500
Used for: Locker agreement, tri-party agreement, master agreement, tender agreement, general agreement
- Art. 5(e)(ii)
Agreement — sale of immovable property, possession not delivered
50 paise for every ₹100 or part, on market value or consideration — minimum ₹500
Used for: Land / site sale agreement, property sale agreement, house sale agreement
- Art. 5(g)(i)
Agreement — sale of movable property, possession delivered
3% of consideration or market value, whichever is higher
- Art. 5(g)(ii)
Agreement — sale of movable property, possession not delivered
0.1% on market value / consideration — minimum ₹500, maximum ₹20,000
- Art. 5(i-b)
Agreement — advertisement, telecasting or broadcasting of programmes
0.1% on the amount — minimum ₹200
- Art. 5(i-c)
Agreement — assignment / transfer of intellectual property, patent, copyright or trademark rights
0.1% on the amount or consideration — minimum ₹200
- Art. 5(i-d)(i)
Agreement — building works, labour or services — up to ₹10 lakh
Fixed ₹500
- Art. 5(i-d)(ii)
Agreement — building works, labour or services — above ₹10 lakh
₹500 + ₹500 for every ₹10 lakh or part above ₹10 lakh — maximum ₹10 lakh
- Art. 5(i-e)(i)
Chit agreement — chit value up to ₹1 lakh
Fixed ₹500
Used for: Any finance company loan below ₹10 lakh
- Art. 5(i-e)(ii)
Chit agreement — chit value above ₹1 lakh
₹500 + ₹100 for every ₹1 lakh or part above ₹1 lakh
Used for: Any finance company loan above ₹10 lakh
- Art. 5(i)
Agreement — depository participant and client (opening a Demat account)
Fixed ₹50
- Art. 5(i-a)
Agreement — stock broker / sub-broker and client
Fixed ₹50
- Art. 5(c)(ii)
Agreement or its records (MOA) — in any other case (securities)
₹1 for every ₹10,000 or part of the value of the security
- Art. 6(1)(i)
Deposit of title deeds — loan up to ₹10 lakh
0.5% on the loan / debt amount — minimum ₹500
Used for: Deposit of title deed (consideration = loan amount)
- Art. 6(1)(ii)
Deposit of title deeds — loan above ₹10 lakh
0.5% on the loan / debt amount
Used for: Deposit of title deed (consideration = loan amount)
- Art. 6(2)(i)
Pawn or pledge of movable property — loan above ₹1 lakh up to ₹10 lakh
0.5% on the loan / debt amount
Used for: Gold loan below ₹10 lakh
- Art. 6(2)(ii)
Pawn or pledge of movable property — loan above ₹10 lakh
0.5% on the loan / debt amount
Used for: Gold loan above ₹10 lakh
- Art. 12(a)
Bond — amount secured up to ₹1,000
₹2 for every ₹100 or part — minimum ₹100
Used for: Any bank or financial activity below ₹1,000
- Art. 12(b)
Bond — amount above ₹1,000
₹2 for every ₹100 or part — minimum ₹100
Used for: Personal, hand, bank, housing, salary, vehicle and business loans; tri-party agreement with consideration (consideration = loan amount)
- Art. 34(d)(i)
Mortgage deed — hypothecation of movable property, loan up to ₹10 lakh
₹50 for every ₹10,000 or part
Used for: Hypothecation agreement / mortgage below ₹10 lakh, OD facility
- Art. 34(d)(ii)
Mortgage deed — loan above ₹10 lakh
₹50 for every ₹10,000 or part
Used for: Hypothecation agreement / mortgage above ₹10 lakh, OD facility
- Art. 27(b)(iii)
Further charge — hypothecation of movable property, loan up to ₹10 lakh (34(d)(i))
0.5% on the consideration
- Art. 27(b)(iii)
Further charge — loan above ₹10 lakh (34(d)(ii))
0.5% — maximum ₹10 lakh
- Art. 47
Security bond or mortgage deed
Fixed ₹500
Used for: Hypothecation for loan, mortgage deed, surety
- Art. 44
Re-conveyance of mortgaged property
Fixed ₹200
- Art. 56(i)
Bank guarantee — paper bank guarantee
Fixed ₹300
Used for: Bank or any guarantor agreement, letter of undertaking
- Art. 56(ii)
Bank guarantee — e-bank guarantee
Fixed ₹200
- Art. 1(i)(a)
Acknowledgement of a debt — up to ₹5,000
Fixed ₹2
- Art. 41(a)
Power of attorney — for admitting execution of a document
Fixed ₹500
- Art. 41(b)
Power of attorney — one or more persons to act in a single transaction
Fixed ₹500
- Art. 41(c)
Power of attorney — more than 5 persons to act jointly
Fixed ₹500
- Art. 41(d)
Power of attorney — 5 to 10 persons to act jointly in more than one transaction or generally
Fixed ₹1,000
- Art. 41(e)
Power of attorney — authorising sale of property
5% on market value of the property
- Art. 41(eb)
Power of attorney — sale power given to someone other than family members
5% on market value of the property
- Art. 41(f)
Power of attorney — for trading operations
Fixed ₹100
- Art. 41(g)
Power of attorney — for a depository participant
Fixed ₹100
- Art. 41(h)
Power of attorney — in any other case
Fixed ₹500
- Art. 7
Appointment in execution of a power
Fixed ₹1,000
- Art. 40(A)
Partnership — constitution
Fixed ₹2,000
Used for: Opening a new partnership
- Art. 40(B)(b)
Partnership — reconstitution
Fixed ₹2,000
Used for: Renewal of partnership
- Art. 40(C)
Partnership — dissolution
5% on market value or consideration
Used for: Closing or cancelling a partnership
- Art. 40(C)(b)
Partnership — dissolution with immovable properties
Fixed ₹2,000
Used for: Closing a partnership that has immovable property
- Art. 10
Articles of Association of a company
₹5,000 for every ₹10 lakh or part — maximum ₹1 crore
- Art. 33
Memorandum of Association of a company
Fixed ₹5,000
- Art. 9
Apprenticeship deed
Fixed ₹100
- Art. 19
Composition deed
Fixed ₹500
- Art. 17
Certificate of enrolment as advocate
Fixed ₹2,000
- Art. 53A
Transfer of licence
5% on market value
- Art. 31
Letter of allotment
Fixed ₹10
- Art. 54(i)
Trust — for public religious and charitable purposes
Fixed ₹2,000
- Art. 54(ii)
Trust — management and custody of property, no transfer of property
Fixed ₹2,000
- Art. 5(a)
Sale of bill of exchange
₹1 for every ₹10,000 or part
- Art. 5(b)
Purchase or sale of Government security
₹1 for every ₹10,000 or part of the value of the security
- Art. 5(c)(i)
Sale or purchase of shares, stocks, bonds, debentures between stock exchange members
₹1 for every ₹10,000 or part of the value of the security
- Art. 16
Certificate of right or title to any share, scrip or stock of a company
0.1% of the value of the share, scrip or stock
- Art. 49
Share warrants
One and a half times the duty on conveyance — 7.5% on consideration
- Art. 52(a)
Transfer of debentures
0.5% on consideration — maximum ₹1,000
- Art. 52(b)
Transfer of any interest secured by a bond or insurance policy
Fixed ₹200
- Art. 37(a)
Broker’s note — purchase or sale of goods or commodities through a stock exchange
0.003% on value
- Art. 37(b)
Broker’s note — shares, scrip, stock, bonds, debentures (not Government securities)
0.003% on value
- Art. 37(c)
Broker’s note — Government securities
0.003% on value
- Art. 37(d)
Broker’s note — other securities
0.003% on value
- Art. 37(e)
Broker’s note — futures and options trading of securities
0.003% on value
- Art. 37(f)
Broker’s note — forward contracts in commodities
0.003% on value
- Art. 18A(1)
Purchase or sale of Government securities — 5(b)
₹1 for every ₹10,000 or part of the value — maximum ₹1,000
- Art. 18A(1)
Purchase or sale of Government securities — 37(c)
0.3% on the consideration
- Art. 18A(2)
Company securities via a recognised clearing house (Securities Contracts Act, 1956) — 5(c)(i)
₹1 for every ₹10,000 or part of the value
- Art. 18A(2)
Company securities via a recognised clearing house (Securities Contracts Act, 1956) — 37(b)
0.3% on the consideration
- Art. 18A(3)
Company securities via a clearing house not recognised under the Securities Contracts Act, 1956 — 5(c)(i)
₹1 for every ₹10,000 or part of the value
- Art. 18A(3)
Company securities via a clearing house not recognised under the Securities Contracts Act, 1956 — 37(b)
0.3% on the consideration
- Art. 4
Affidavit
Fixed ₹100
Used for: Family tree, deed of declaration, promissory note, authorisation letter, letter of subrogation, declaration, consent letter, affidavit
- Art. 29
Indemnity bond (as per Article 47)
2% on consideration — maximum ₹500
Used for: Letter of surety, letter of guarantee, letter of undertaking with consideration, indemnity bond
- Art. 2(a)
Administration bond — up to ₹1,000
2% on consideration — minimum ₹100
- Art. 2(B)
Administration bond — any other case
Fixed ₹100
Used for: Bond given under section 6 of the Government Savings Banks Act
- Art. 13
Bottomry bond
2% on consideration — minimum ₹100
- Art. 12(a)
Respondentia bond — amount secured up to ₹1,000
₹2 for every ₹100 or part — minimum ₹100
- Art. 12(b)
Respondentia bond — amount above ₹1,000
₹2 for every ₹100 or part — minimum ₹100
- Art. 23
Customs bond or excise bond (Art 23(b))
Fixed ₹100
- Art. 3
Adoption deed
Fixed ₹1,000
Used for: Adoption
- Art. 25
Divorce
Fixed ₹500
- Art. 39(a)(1)
Partition — non-agricultural property in BBMP, UDA, BMRDA, municipal councils or town panchayats
₹5,000 for each share
- Art. 39(a)(2)
Partition — other areas
₹3,000 for each share
- Art. 39(b)
Partition — agricultural land
₹1,000 for each share
- Art. 39(c)
Partition — movable property
₹1,000 for each share
- Art. 39(d)
Partition — combination of the above
₹5,000 for each share
- Art. 15(a)
Certificate of sale — purchase money up to ₹10
Fixed ₹1
- Art. 15(b)
Certificate of sale — purchase money up to ₹25
Fixed ₹2
- Art. 15(c)
Certificate of sale — any other case
5% of market value (equal to the purchase money)
- Art. 20(5)(i)
Conveyance — industrial machinery treated as movable
3% on market value or consideration
- Art. 52(c)
Transfer of property under section 25 of the Administrator Generals Act, 1963
Fixed ₹200
- Art. 8(a)
Appraisement or valuation — up to ₹1,000
2% on consideration — minimum ₹100
- Art. 8(b)
Appraisement or valuation — any other case
Fixed ₹200
- Art. 1(ii)
Acknowledgement of a letter, article, package or parcel
₹1 for every ₹100 or part of the amount charged
Used for: Letter of acknowledgement
- Art. 18
Charter party
Fixed ₹100
- Art. 21
Copy of extract
Fixed ₹50
- Art. 22
Counterpart or duplicate
Fixed ₹1,000
- Art. 24
Delivery order for goods
0.1% on the consideration
- Art. 38
Note of protest by the master of a ship
Fixed ₹50
- Art. 42
Protest of bill / note
Fixed ₹10
- Art. 43
Protest by the master of a ship
Fixed ₹50
- Art. 50
Shipping
Fixed ₹2
- Art. 55
Warrant of goods
Fixed ₹50
Note: e-stamp paper is not issued for articles that have been removed, e.g. gift deed, release deed, cancellation, mortgage of a crop, will, sale deed.
Source: Karnataka e-stamp article list under the Karnataka Stamp Act, 1957. Rates are shown for guidance; we confirm the exact stamp for your document before printing.
Frequently asked questions
How much is the stamp duty for a rental agreement in Bangalore?
For a rental agreement of up to one year (the usual 11 months), stamp duty is 0.5% of the total of 11 months’ rent plus the security deposit. For a house or flat the maximum is ₹500 (Article 30(1)(i) of the Karnataka Stamp Act, 1957). For a shop, office or other commercial property there is no maximum (Article 30(1)(ii)).
Is the security deposit included when calculating stamp duty?
Yes. The deposit or advance is added to 11 months’ rent; stamp duty is 0.5% of that total. Example: rent ₹20,000 and deposit ₹1,00,000 → ₹3,20,000 → 0.5% = ₹1,600, so a home pays the ₹500 maximum and a shop pays ₹1,600.
Does the ₹500 maximum apply to commercial rental agreements?
No. The ₹500 cap is only for residential premises. A shop, office, godown or other commercial lease of up to one year pays the full 0.5% with no upper limit.
Why are rental agreements in Karnataka made for 11 months?
Under Section 17 of the Registration Act, 1908, a lease for more than one year (or from year to year) must be registered. An 11-month agreement does not have to be registered, and it falls under the lower stamp duty for leases of up to one year.
Can I write my rental agreement on ₹100 stamp paper?
Only if 0.5% of 11 months’ rent plus deposit comes to ₹100 or less. Otherwise the agreement is under-stamped. Small fixed stamps (₹20 to ₹100) are commonly used only for address-proof agreements.
What happens if a rental agreement is under-stamped?
Under the Karnataka Stamp Act, a document without the correct stamp duty cannot be accepted as evidence until the shortfall and a penalty are paid. Paying the correct duty at the start avoids this.
Who pays the stamp duty — owner or tenant?
The law lets the owner and tenant decide, and the agreement should say who pays. In Bengaluru the tenant usually pays; sometimes it is shared half each.
Is e-stamp paper valid for rental agreements in Karnataka?
Yes. In Karnataka stamp duty is paid through e-stamp certificates issued by authorised collection centres. Your agreement is printed on the e-stamp paper for the correct article and amount.
Who prepared this page
Shree Lakshmi e-Stamp & Rental Agreement
We prepare rental agreements on Karnataka e-stamp paper every day at our JP Nagar office, and also provide e-stamp paper, notary and affidavit services. This guide uses the same rule we apply to every agreement we draft.