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Registering a commercial lease in Tamil Nadu (2026)

Stamp duty, the registration fee, the Rent Authority, and the steps, with a worked example.

Updated 13 Oct 2026By S N Enterprises7 min read

In short

Stamp duty on a lease under 30 years is 1% of the rent for the term plus any premium, and since May 2024 the security deposit too.
The registration fee is 1%, capped at ₹40,000.
Then register the tenancy with the Rent Authority within 90 days. The tenant usually pays.

In this guide

When a lease must be registered
Stamp duty
Registration fee
A worked example
The steps
Questions

When a lease must be registered

A lease from year to year, for more than a year, or reserving a yearly rent must be registered at the Sub-Registrar (Registration Act, section 17). Separately, every tenancy agreement, however short, is registered with the Rent Authority within 90 days under Tamil Nadu's 2017 tenancy law: see lease vs leave-and-licence.

Stamp duty

Lease period	Stamp duty
Under 30 years	1%
30 to 99 years	4%
Over 99 years	7%

It's charged on the rent for the whole term plus any fine, premium or advance, and since 3 May 2024 on the security deposit too (Indian Stamp (Tamil Nadu Amendment) Act 2023). A surrender of a lease now carries ₹1,000.

Registration fee

1% of the same amount, capped at ₹40,000: the cap rose from ₹20,000 on 10 July 2023.

A worked example

A three-year lease at ₹2,00,000 a month with a ₹12,00,000 deposit:

	Amount
Rent for the term (36 × ₹2,00,000)	₹72,00,000
Plus the deposit	₹12,00,000
Stamp duty at 1%	₹84,000
Registration fee at 1%, capped	₹40,000

If the rent escalates during the term, the stamp duty may be worked out on the escalated rent; confirm the basis with the document writer before you pay. The move-in cost calculator gives a quick estimate.

The steps

Agree the deed, with the deposit and any escalation written in.
Pay the stamp duty and fee online on TNREGINET and book a slot.
Both sides appear at the Sub-Registrar's office within four months of signing.
Register the tenancy with the Rent Authority (tenancy.tn.gov.in) within 90 days.

Tamil Nadu's new presence-less online registration (August 2026) covers builders' first sales and mortgages, not leases, so a lease still needs the visit.