Rent Agreement Stamp Duty in Assam
What an 11-month agreement costs in Assam, when registration becomes mandatory, and how to execute one online — for tenancies in Guwahati and Dibrugarh.
Per the official 19 June 2025 notification (Revenue & Disaster Management Dept) under the Indian Stamp (Assam Amendment) Act 2021: leases under 1 year attract duty as on a Bond — effectively 2% of the total rent payable. Registration is not required at 11 months.
Official ladder: 1-5 yrs: Bond duty (~2%) on average annual rent; 5-10 yrs: conveyance duty (~6%) on a value equal to average annual rent; 10-20 yrs: on 2×; 20-30 yrs: on 3×; 30-100 yrs: on 4×.
Registration rules in Assam
When it's mandatory: Not mandatory up to 11 months; mandatory for agreements exceeding 11 months.
Fee: Lease-specific registration fee not clearly published; Assam's general property registration fee structure is unusually high — confirm at the sub-registrar.
Recent change: Major: the 19 June 2025 notification added Item 35 (Lease) to Schedule I, formalising the duration-based duty ladder with immediate effect.
Making a rent agreement online in Assam
E-stamping available in Assam; online platforms deliver e-stamped, Aadhaar-eSigned agreements.
Frequently asked questions
What is the stamp duty on a rent agreement in Assam?+
For a typical residential agreement up to 11 months, Assam charges 2% of total annual rent (official June 2025 notification). Per the official 19 June 2025 notification (Revenue & Disaster Management Dept) under the Indian Stamp (Assam Amendment) Act 2021: leases under 1 year attract duty as on a Bond — effectively 2% of the total rent payable. Registration is not required at 11 months.
Why are rent agreements usually made for 11 months?+
Under Section 17 of the Registration Act, a lease of immovable property for 12 months or longer MUST be registered with the sub-registrar — which costs time, registration fees, and higher stamp duty. An 11-month agreement stays below that threshold, so it can be executed on stamp paper without mandatory registration. That's the whole reason 11 months became India's default tenancy term.
Is registering a rent agreement mandatory in Assam?+
Not mandatory up to 11 months; mandatory for agreements exceeding 11 months.
Can I make a rent agreement online in Assam?+
E-stamping available in Assam; online platforms deliver e-stamped, Aadhaar-eSigned agreements.
What happens if a rent agreement is not stamped?+
An unstamped or under-stamped agreement is not admissible as evidence in court until the deficit duty plus a penalty (up to 10× the deficit in most states) is paid. Police verification, HRA claims, address proof, and eviction proceedings can all stumble on an unstamped agreement — the duty is small, so pay it upfront.
Who pays the stamp duty — landlord or tenant?+
The law doesn't fix this; it's whatever the agreement says. In practice the tenant usually bears the stamp duty and registration costs in most Indian cities, though splitting 50:50 is common in some markets. Put the split in writing in the agreement itself.
Sources
Verified 2026-07. Duty schedules change via state notifications — confirm before executing an agreement.