Rent & lease agreements
Karnataka levies 1% stamp duty on the total rent for the term plus the security deposit — the deposit is included in the base, which surprises many Bengaluru tenants with large deposits. The security deposit is included in the duty base. Registration is optional for agreements up to 11 months; most Bengaluru agreements stay at 11 months for this reason.
Reference example — ₹25,000/month, 11 months, ₹1,00,000 deposit: duty ≈ ₹3,750 (total ≈ ₹3,750).