By Sagar S Gupta & Co
Landlords and tenants entering into lease or rental agreements in Uttar Pradesh must comply with the statutory requirements of the Registration Act, 1908 and the Indian Stamp Act, 1899. The Government of Uttar Pradesh issued Notification No. 19/2025/1430/94-2-2025-700(62)/2023, dated 19 November 2025, granting a temporary remission on registration fees payable on lease deeds in the state. This notification provides clarity on the applicable registration fee caps for rent agreements in Uttar Pradesh, emphasizing the importance of adhering to GST registration in Varanasi and understanding GST stamp rules Uttar Pradesh. For comprehensive assistance, engaging with the best CA in Varanasi is advisable to navigate these regulatory aspects effectively.
Scope and Validity
- Effective Period: The notification is valid for six months from the date of its publication in the Official Gazette.
- Governing Authority: Issued under Section 78-A of the Registration Act, 1908, as amended in Uttar Pradesh.
- Applicability: Applies to lease deeds governed by Article 35 of Schedule I-B to the Indian Stamp Act, 1899.
- Exclusions: Toll and mining lease agreements are not covered by this remission.
Maximum Registration Fee Schedule for Rent Agreements
The government has capped the maximum registration fee based on the average annual rent amount and the lease tenure. The table below summarises the fee limits applicable during the remission period:
| Average Annual Rent (₹) | Up to 1 Year | More than 1 Year & Up to 5 Years | More than 5 Years & Up to 10 Years |
| Up to ₹2,00,000 | ₹500 | ₹1,500 | ₹2,000 |
| ₹2,00,001 to ₹6,00,000 | ₹1,500 | ₹4,500 | ₹7,500 |
| ₹6,00,001 to ₹10,00,000 | ₹2,500 | ₹6,000 | ₹10,000 |
Key Takeaways for Landlords and Tenants
- Reduced Transaction Costs: Registration fees exceeding the notified thresholds are remitted, lowering the overall cost of registering a lease deed during this period.
- Lease Tenure Affects the Fee Cap: Short-term agreements (up to one year) attract the lowest capped fees, while multi-year leases carry proportionally higher caps.
- Commercial Leases Excluded: Parties to toll or mining lease agreements cannot benefit from this fee remission.
Disclaimer
This article is provided for general informational purposes only and is based on Government Notification No. 19/2025/1430/94-2-2025-700(62)/2023, dated 19 November 2025. It does not constitute formal legal advice or a binding legal opinion. Readers should consult a qualified legal professional or verify current rates directly with the Uttar Pradesh Stamp and Registration Department before executing any agreements.