Stamp duty on a leave and licence agreement in Maharashtra
By Giridhar Reddy, founder of Domvio, Bengaluru
Updated
In Maharashtra, stamp duty on a leave and licence agreement is 0.25% of the total licence fee for the term, plus 0.25% of a notional 10% a year on the refundable deposit, minimum ₹100. Every such agreement must also be registered, whatever its length, for ₹1,000 in urban areas or ₹500 in rural areas, plus a ₹300 handling charge.
This is a sample for general information, not legal advice. Laws differ by state. It has not yet been reviewed by a lawyer. Have a lawyer examine it for your situation before you use or rely on it.
Leave and licence stamp duty calculator
This calculator needs JavaScript. By hand: Maharashtra charges 0.25%, minimum ₹100 on total licence fee for the whole term, plus 10% of the refundable deposit for each year (or part) of the term, plus any non-refundable deposit for an 11-month agreement.
How IGR Maharashtra calculates leave and licence stamp duty
This is the formula used by the IGR's own calculator. We read it from the calculator page itself, so the numbers here match what the department's tool shows.
Add up the rent for the whole term
Monthly licence fee × number of months. If the rent rises during the term, add each period separately.
Add 10% of the refundable deposit for each year
One year for a term of 1 to 12 months, two for 13 to 24, and so on up to five years for 49 months or more. The deposit is treated as if it earned 10% a year for the landlord.
Add any non-refundable deposit in full
Money the licensee will not get back counts like rent.
Take 0.25% of the total
Round to the nearest rupee. If it comes to less than ₹100, the duty is ₹100.
| Licence period | Deposit added |
|---|---|
| 1 to 12 months | 10% of the deposit |
| 13 to 24 months | 20% |
| 25 to 36 months | 30% |
| 37 to 48 months | 40% |
| 49 months or more | 50% |
Worked example: a flat in Thane
A 2BHK on Kolshet Road, Thane at ₹40,000 a month with a refundable deposit of ₹2,00,000. For 11 months, the duty is charged on ₹4,60,000 (₹4,40,000 of rent plus ₹20,000 for one year of deposit), so the duty is ₹1,150. Without the deposit it would be ₹1,100. For a 24-month agreement the base becomes ₹10,00,000 and the duty ₹2,500.
Add the registration fee of ₹1,000 and the ₹300 handling charge, and an 11-month Thane agreement costs about ₹2,500 in government charges. Rents across the region vary a lot, so the duty does too:
| Area | Monthly rent | Duty at the lower rent | Duty at the higher rent |
|---|---|---|---|
| Virar | ₹14,000 to ₹18,700 | ₹385 | ₹514 |
| Dombivli | ₹15,000 to ₹23,500 | ₹413 | ₹646 |
| Panvel | ₹19,000 to ₹29,000 | ₹523 | ₹798 |
| Kolshet Road, Thane | ₹28,000 to ₹40,000 | ₹770 | ₹1,100 |
| Andheri West | ₹50,000 to ₹83,000 | ₹1,375 | ₹2,283 |
In a rural area the registration fee is ₹500. A ₹12,000 a month house in a village, with no deposit, pays ₹330 duty and ₹800 in registration and handling charges.
Is registration of a leave and licence agreement compulsory in Maharashtra?
Yes. Section 55 of the Maharashtra Rent Control Act, 1999 requires every leave and licence or letting agreement made after the Act came into force to be in writing and registered under the Registration Act. The 11-month trick used in other states does not avoid registration here.
Do not stop at a notarised agreement
A notarised agreement on stamp paper is not registered. Section 55 puts the duty to register on the landlord. If there is no registered agreement, the tenant's account of the terms prevails unless the landlord proves otherwise, and a landlord who does not register can be fined up to ₹5,000 or jailed for up to three months.
How to register a leave and licence agreement online
Open IGR Maharashtra e-registration
Use the leave and licence portal and create a citizen login.
Enter the property, parties and terms
Licensor, licensee, the flat, the licence period, rent and deposit. The portal works out the duty with the same formula as above.
Pay duty and fees online
Stamp duty, registration fee and handling charge are paid through GRAS, the state's online payment system.
Complete identity checks and download
Both parties and witnesses verify identity as the portal asks. If you cannot do it yourself, the IGR publishes a list of authorised facilitation centres.
After registration: collecting the rent
Licence fee reminders on WhatsApp
Domvio reminds each licensee before the licence fee is due, with a UPI link straight to your account, and sends a PDF receipt on payment. See the rent collection app.
Sources
- IGR Maharashtra leave and licence stamp duty calculator
- IGR Maharashtra e-registration of leave and licence
- Maharashtra Rent Control Act, 1999, section 55 (Government of Maharashtra)
We last read these on 20 October 2026. Rates change by notification, so check the official page before you pay.
Once the agreement is signed, Domvio sends your tenant a WhatsApp rent reminder every month, with a UPI link to your own account and a PDF receipt when they pay. Free during early access.
Try Domvio freeFrequently asked questions
What is the stamp duty on an 11-month rent agreement in Maharashtra?
0.25% of the total rent for the 11 months plus 10% of the refundable deposit, with a minimum of ₹100. At ₹25,000 a month and no deposit it is ₹688.
Is the security deposit included in stamp duty in Maharashtra?
Partly. The IGR calculator adds 10% of the refundable deposit for each year (or part) of the term, up to five years, and the whole of any non-refundable deposit.
What is the registration fee for a leave and licence agreement?
₹1,000 if the property is in an urban area and ₹500 in a rural area, plus a ₹300 document handling charge, as shown by the IGR calculator.
Can I skip registration if the agreement is for 11 months?
No. Section 55 of the Maharashtra Rent Control Act requires every leave and licence agreement to be registered, whatever its term.
Stop chasing rent every month
Domvio reminds your tenants on WhatsApp, takes rent straight to your UPI ID and sends PDF receipts automatically. Free during early access.