Most Bengaluru rental agreements use Article 30, but not every document is a lease. This guide helps Agreementdesk customers choose the right article for rent agreements, generic agreements, partnership deeds and LLP documents before buying an e-stamp.
For e-stamp purchase, the safest first step is to identify what the document actually does. A rent agreement, sale agreement, service agreement and partnership deed can all look like “agreements”, but the stamp article may be different.
Use for residential flats, houses, shops, offices, warehouses, co-working spaces and sub-lease or agreement-to-lease documents.
Use when the document is an agreement or memorandum but not a lease, sale deed, mortgage, partnership deed or another specific instrument.
Use for partnership constitution, reconstitution and dissolution. Property transfer cases need extra care because percentage duty may apply.
Use for LLP agreement, conversion into LLP, reconstruction or amalgamation of an LLP in Karnataka.
This is a practical map for customers before purchase. The final article should still match the exact wording and transaction value in the document.
| Customer document | Usually relevant article | What to confirm before buying e-stamp |
|---|---|---|
| 11-month residential rent agreement | Article 30(1)(i) | Monthly rent, security deposit, property address, landlord / tenant names and whether the property is residential. |
| Commercial shop or office rent agreement up to 1 year | Article 30(1)(ii) | Commercial / industrial use, total yearly rent, security deposit and any premium or advance. |
| Lease more than 1 year | Article 30(1)(iii) to 30(1)(vi) | Exact lease term. Longer terms increase duty, and leases over 30 years are treated much more heavily. |
| Service agreement, NDA, simple business agreement | Article 5(j), if no specific clause applies | Whether the document actually involves sale, property possession, mortgage, works contract, IP assignment or another specific Article 5 clause. |
| Sale agreement for immovable property | Article 5(e) | Whether possession is delivered or agreed to be delivered. This changes the duty significantly. |
| Partnership deed | Article 40(A) | Whether it is a new firm, reconstitution or dissolution, and whether immovable property is being contributed or distributed. |
| LLP agreement | Article 40-A(A) | Capital contribution. Duty changes after capital exceeds Rs. 10 lakhs. |
For Bengaluru rental agreements, Article 30 is generally selected because the document creates a lease or tenancy. The duty base normally includes rent plus security deposit or money advanced.
Estimate the stamp duty for a Bangalore rent / lease agreement under Article 30. Enter the figures from your agreement — instant estimate, not a quote.
Basis: Article 30(1)(i)/(ii) — duty = 0.5% of (monthly rent × months + deposit). Residential leases up to 1 year are capped at ₹500; commercial / industrial leases have no cap. Leases over 1 year use higher rates (1%–3%) on the average annual rent — see the Article 30 table below. Estimate only; verify the final duty before purchase.
| Article | Sub | Description (which case) | Stamp Duty |
|---|---|---|---|
| 5(a) | — | Agreement relating to sale of a bill of exchange | ₹1 for every ₹10,000 or part thereof |
| 5(b) | — | Agreement relating to purchase or sale of a Government security | ₹1 per ₹10,000 of value (max ₹1,000) |
| 5(c)(i) | — | Purchase/sale of shares, scrips, stocks, bonds, debentures — through a stock exchange member | ₹1 per ₹10,000 of value |
| 5(c)(ii) | — | Same as (i) but in any other case (off-market) | ₹1 per ₹10,000 of value |
| 5(d) | — | Lease-cum-sale by BDA, BMRDA, Housing Board, KIADB, Municipal bodies, etc. | Same as Conveyance (Art. 20) on security deposit + avg annual rent |
| 5(da) | — | Lease-cum-sale by BDA / Housing Board for flats / apartments | Same as Conveyance [Art. 20(3)] on security deposit + avg annual rent |
| 5(e)(i) | ★ | ImmovableSale of immovable property — possession delivered before the conveyance is executed | Same as Conveyance (Art. 20) on market value |
| 5(e)(ii) | ★ | ImmovableSale of immovable property — possession NOT delivered | 10 paise per ₹100 (max ₹20,000, min ₹500) |
| 5(f) | — | Joint development agreement between owner / lessee and developer | 2% of market value (consideration + money advanced) — whichever is higher |
| 5(g)(i) | ★ | MoveableSale of moveable property — possession delivered | 3% of consideration or market value (whichever is higher) |
| 5(g)(ii) | ★ | MoveableSale of moveable property — possession NOT delivered | 10 paise per ₹100 (max ₹20,000, min ₹500) |
| 5(h) | — | Agreement relating to mortgage | Same as Art. 34(a) or (b), whichever applies |
| 5(i) | — | Contract between Depository Participant and client (demat account) | ₹50 |
| 5(i-a) | — | Contract between stockbroker / sub-broker and client for stock market ops | ₹50 |
| 5(i-b) | — | Advertisement / telecasting / broadcasting agreement for business promotion | ₹1 per ₹1,000 (min ₹200) |
| 5(i-c) | — | Assignment / transfer of IP rights (patent, copyright, trademark) | ₹1 per ₹1,000 (min ₹200) |
| 5(i-d) | — | Building works / labour / services — works contract ≤ ₹10 lakhs | ₹100 |
| 5(i-d) | — | Building works / labour / services — works contract > ₹10 lakhs | ₹100 + ₹100 per ₹10 lakhs (max ₹5 lakhs) |
| 5(i-e) | — | Chit agreement under Chit Funds Act, 1982 — value ≤ ₹1 lakh | ₹100 |
| 5(i-e) | — | Chit agreement — value > ₹1 lakh | ₹100 + ₹50 per lakh above ₹1 lakh |
| 5(j) | ★ | Catch-allAgreement in any other case — when nothing else in Art. 5 applies | ₹200 |
| Article | Sub | Description (which case) | Stamp Duty |
|---|---|---|---|
| 30(1)(i) | ★ | ResidentialLease of immovable property — term not exceeding 1 year, residential | 0.5% (50 paise per ₹100) on (avg annual rent + premium + fine + money advanced / security deposit) Max ₹500 |
| 30(1)(ii) | ★ | CommercialLease of immovable property — term not exceeding 1 year, commercial or industrial | 0.5% (50 paise per ₹100) on (avg annual rent + premium + fine + money advanced / security deposit) No max cap |
| 30(1)(iii) | — | Lease of immovable property — term exceeding 1 year but ≤ 10 years | 1% (₹1 per ₹100) on (avg annual rent + premium + fine + money advanced / security deposit) |
| 30(1)(iv) | — | Lease of immovable property — term exceeding 10 years but ≤ 20 years | 2% (₹2 per ₹100) on (avg annual rent + premium + fine + money advanced / security deposit) |
| 30(1)(v) | — | Lease of immovable property — term exceeding 20 years but ≤ 30 years | 3% (₹3 per ₹100) on (avg annual rent + premium + fine + money advanced / security deposit) |
| 30(1)(vi) | ★ | ImmovableLease of immovable property — exceeding 30 years / in perpetuity / no definite term | Same as Conveyance [Art. 20(1)] on (avg annual rent + fine + premium + money advanced); OR on market value of the property — whichever is higher |
| 30(1) Proviso |
★ | Family exceptionLease in favour of wife / husband / father / mother / son / daughter / brother / sister — property in BMRDA / BBMP / City Corporation area | ₹5,000 (flat) — regardless of term or rent |
| 30(1) Proviso |
★ | Family exceptionSame family lease — property in City / Town Municipal Council / Town Panchayat area | ₹3,000 (flat) |
| 30(1) Proviso |
★ | Family exceptionSame family lease — property outside the above limits | ₹1,000 (flat) |
| 30(2)(a)(i) | — | MoveableLease of moveable property — fixed rent, no premium, term ≤ 10 years | ₹1 per ₹100 on avg annual rent (max ₹2 lakhs) |
| 30(2)(a)(ii) | — | MoveableLease of moveable property — fixed rent, no premium, term > 10 years | ₹1.50 per ₹100 on avg annual rent (max ₹2 lakhs) |
| 30(2)(b) | — | Lease of moveable property — fine / premium / advance only, no rent | ₹1.50 per ₹100 of fine/premium (max ₹2 lakhs) |
| 30(2)(c) | — | Lease of moveable property — fine + rent reserved (e.g. industrial machinery) | ₹1.50 per ₹100 of fine + duty on rent (industrial max ₹10,000; else max ₹2 lakhs) |
| 30(3)(a) | — | MDPA / Mining Lease via auction — 1 to 10 years | ₹1 per ₹100 of avg annual royalty + avg annual payment |
| 30(3)(a) | — | MDPA / Mining Lease via auction — 10 to 20 years | ₹2 per ₹100 |
| 30(3)(a) | — | MDPA / Mining Lease via auction — 20 to 30 years | ₹3 per ₹100 |
| 30(3)(a) | — | MDPA / Mining Lease via auction — >30 years / perpetuity | ₹5 per ₹100 (on 4× avg annual royalty + payment) |
| 30(3)(b) | — | MDPA / Mining Lease by non-auction route — term 1 to 10 years | ₹1 per ₹100 of avg annual royalty + premium + security + fine |
| 30(3)(b) | — | MDPA / Mining Lease by non-auction route — 10 to 20 years | ₹2 per ₹100 |
| 30(3)(b) | — | MDPA / Mining Lease by non-auction route — 20 to 30 years | ₹3 per ₹100 |
| 30(3)(b) | — | MDPA / Mining Lease by non-auction route — >30 years / perpetuity | ₹5 per ₹100 (on 4× avg annual royalty) or value of estimated resources — whichever is higher |
(monthly rent × 12) + security deposit + fine + premium. For (i) and (ii) the rate is 0.5% with a ₹500 cap on residential; commercial/industrial has no cap.
| Article | Sub | Description (which case) | Stamp Duty |
|---|---|---|---|
| 40(A) | ★ | ConstitutionInstrument of Constitution of Partnership — new partnership deed | ₹2,000 (flat) |
| 40(B)(a) | — | ReconstitutionReconstitution where immovable property contributed as share by a partner remains with the firm at the time of outgoing | 3% on market value of the immovable property remaining with the firm |
| 40(B)(b) | ★ | ReconstitutionReconstitution in any other case (no immovable property remaining with the firm) | ₹1,000 |
| 40(C)(a) | — | DissolutionDissolution where property of one partner is distributed / allotted / given to another partner(s) | 3% on market value of property distributed / allotted / given |
| 40(C)(b) | ★ | DissolutionDissolution in any other case | ₹1,000 |
| Article | Sub | Description (which case) | Stamp Duty |
|---|---|---|---|
| 40-A(A)(a) | ★ | ConstitutionConstitution of LLP — or conversion of firm / private company / unlisted public company into LLP — where capital ≤ ₹10 lakhs | ₹1,000 |
| 40-A(A)(b) | — | Same conversion — where capital > ₹10 lakhs | ₹1,000 + ₹500 per ₹5 lakhs above ₹10 lakhs (max ₹10 lakhs) |
| 40-A(B) | — | Reconstruction or amalgamation of LLP located within Karnataka | 3% on consideration or market value of property — whichever is higher |
These are the articles customers commonly need after rental and lease agreements. Use this section to guide customers who ask for bonds, cancellation, power of attorney, surrender of lease or transfer of lease.
| Article | Sub | Customer Document | When to Use | Stamp Duty / Caution |
|---|---|---|---|---|
| 12 | — | Bond Normal bond, undertaking or obligation document. |
Use when customer says "bond" generally, unless it is specifically an indemnity bond, security bond or administration bond. | For amount secured up to Rs. 1,000: 50 paise per Rs. 100. Above Rs. 1,000: same for first Rs. 1,000 plus Rs. 2.50 for every Rs. 500 or part above Rs. 1,000. |
| 29 | — | Indemnity Bond Very common for loss, guarantee, NOC, employment and reimbursement situations. |
Use when one person promises to protect another person from loss or liability. | Same duty as Security Bond (Article 47) for the same amount. |
| 47 | (a) | Security Bond Performance security, surety, office-duty or contract security. |
Use when a bond is executed as security and the amount secured does not exceed Rs. 1,000. | 50 paise for every Rs. 100 or part thereof. |
| 47 | (b) | Security Bond Amount secured above Rs. 1,000. |
Use when the security bond amount is more than Rs. 1,000. | Rs. 200. |
| 2 | (a) | Administration Bond Not the regular "bond" article. |
Use only for administration bond cases where amount does not exceed Rs. 1,000. | Same duty as Bond (Article 12) for such amount. Do not use this for ordinary customer bond requests. |
| 2 | (b) | Administration Bond Indian Succession / administration type use. |
Use only for administration bond cases in any other case. | Rs. 100. Keep separate from normal Bond - Article 12. |
| 41 | (a) | POA for Registration Single registration transaction / admitting execution. |
Use when the POA is only for registration of one or more documents in relation to a single transaction. | Rs. 100. |
| 41 | (b) | POA for Single Transaction One person or more authorised for one transaction. |
Use for one transaction other than the registration-only case in Article 41(a). | Rs. 100. |
| 41 | (c) | General POA up to 5 Persons Joint/several authority for multiple transactions. |
Use when not more than five persons are authorised to act jointly and severally in more than one transaction or generally. | Rs. 100. |
| 41 | (d) | General POA 6 to 10 Persons Multiple attorneys. |
Use when more than five but not more than ten persons are authorised jointly and severally. | Rs. 200. |
| 41 | (e) | POA to Sell Immovable Property Given for consideration or coupled with interest. |
Use when POA authorises sale of immovable property and is given for consideration / coupled with interest. | Same duty as Conveyance [Article 20(1)] on consideration or market value of the property, whichever is higher. Duty paid under Article 5(e) may be adjustable in matching cases. |
| 41 | (eb) | POA to Non-Family for Property Sale Karnataka immovable property sale authority. |
Use when POA is given to a person other than father, mother, spouse, son, daughter, brother or sister to sell immovable property in Karnataka. | Same duty as Conveyance [Article 20(1)] on market value of the property. Article 5(e) / sale-transfer duty adjustment may apply in matching cases. |
| 41 | (h) | POA - Any Other Case Fallback POA clause. |
Use only when the POA does not fit the specific POA clauses above. | Rs. 200. |
| 14 | (a) | Cancellation With Reconveyance Effect High-risk property cancellation. |
Use when cancellation of an earlier stamped instrument has the effect of reconveying property already conveyed. | Same duty as original instrument. If original instrument is conveyance on sale, duty is as per Article 20(1) on market value as on cancellation date. |
| 14 | (b) | Government / Authority Cancellation Central Government, local authority or government-controlled body. |
Use when cancellation is executed by or on behalf of specified Government / authority bodies. | Rs. 100. |
| 14 | (c) | Cancellation Deed - Any Other Case Agreement cancellation / mutual cancellation where no reconveyance occurs. |
Use for ordinary cancellation of an agreement or instrument, subject to checking Article 5(e)(i), Release, Revocation of Settlement and Surrender of Lease. | Rs. 100. |
| 51 | (a) | Surrender of Lease When original lease duty is very small. |
Use when tenant / lessee gives up lease rights back to landlord / lessor and the duty with which the lease is chargeable does not exceed Rs. 22.50. | Same duty as the lease. |
| 51 | (b) | Surrender of Lease Most practical vacating-premises case. |
Use for early closure / handover where tenant vacates and surrenders lease rights. Often better than calling it "cancellation" if the lease is being surrendered. | Rs. 100. |
| 53 | (a) | Transfer of Lease Assignment of lease, not under-lease. |
Use when the remaining lease rights are assigned/transferred to another person and remaining period does not exceed 30 years. | Same as Conveyance [Article 20(1)] on consideration. |
| 53 | (b) | Transfer of Lease Long remaining lease period. |
Use when remaining lease period exceeds 30 years. | Same as Conveyance [Article 20(1)] on market value of the property. |
The Karnataka Stamp Act, 1957 — ScheduleArticle 5(j)"Schedule, Karnataka Stamp Act, 1957"A rent or lease agreement is stamped under Article 30 (Lease). For an 11-month residential agreement the duty is Article 30(1)(i): 0.5% of (average annual rent + security deposit + premium), capped at ₹500. Commercial or industrial leases up to 1 year use Article 30(1)(ii) — 0.5% with no maximum cap.
Under Article 30(1)(i), a residential lease of up to one year attracts 0.5% (50 paise per ₹100) on the total of average annual rent, premium, fine and security deposit, subject to a maximum of ₹500.
Article 5(j) is the "agreement in any other case" catch-all — a flat ₹200 — used when an agreement does not fall under any specific clause such as sale of immovable property (5(e)), works contract (5(i-d)) or mortgage (5(h)).
A new partnership deed (Instrument of Constitution) is stamped under Article 40(A) at a flat ₹2,000. Reconstitution or dissolution without immovable property is ₹1,000; if immovable property changes hands between partners or the firm, 3% on its market value applies.
Yes. For a residential lease of up to one year (Article 30(1)(i)), the 0.5% duty is capped at ₹500. Commercial and industrial leases up to one year (Article 30(1)(ii)) have no upper cap.
AgreementDesk drafts your rent agreement, applies the correct Article 30 stamp duty and delivers a Karnataka e-stamped copy to your doorstep in Bangalore.
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11-month rent agreement ·
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How to make a rent agreement
Every article number and duty value on this page is taken from the official Schedule. Stamp duty rates are amended from time to time — always confirm the current rate before purchase.
This page is customer guidance, not legal advice. The detailed table reflects the 2017 Schedule; later amendments (including post-2024 items) may apply. Verify the final duty with the Department of Stamps & Registration or your service provider before buying an e-stamp.