Mining and Toll Contracts Not Included in Relief
Lucknow, November 19, 2025 – The Uttar Pradesh government has announced temporary relief on stamp duty for specified categories of lease agreements across the state. The exemption, notified by the Governance and Registration Department, will remain in effect for six months from the date of publication in the official gazette.
Issued under the powers granted by Section 9(1)(b) of the Indian Stamp Act, 1899, the order seeks to reduce the stamp duty burden on lease deeds based on the average annual rent value. The notification specifies different maximum stamp duty slabs for leases up to 1 year, 1-5 years, and 5-10 years.
However, the government has clarified that the exemptions will not apply to toll or mining lease agreements, ensuring that commercial contracts in those sectors continue to be charged standard stamp duty.
New Stamp Duty Slabs
| Average Annual Rent (₹) | Up to 1 Year | 1-5 Years | 5-10 Years |
| Up to ₹2,00,000 | ₹500 | ₹1,500 | ₹2,000 |
| Above ₹2,00,001 and up to ₹6,00,000 | ₹1,500 | ₹4,500 | ₹7,500 |
| Above ₹6,00,001 and up to ₹10,00,000 | ₹2,500 | ₹6,000 | ₹10,000 |
Purpose of the Exemption
Officials stated that the measure aims to support lease-based transactions in the state by lowering regulatory costs and encouraging formal documentation of agreements.
The order has been issued with the approval of Governor of Uttar Pradesh and signed by Amit Gupta, Chief Secretary.
Official Notification issued by the Government of Uttar Pradesh.
Click here to view the official document