The Finance Department, Rajasthan on February 11, 2026, issued the notification reducing stamp duty and registration fees on specified financial instruments
The following has been stated namely: -
• Debt assignment of performing (standard) assets will attract stamp duty at 0.25% of the debt amount (maximum ₹1 lakh) and registration fee at 0.5% (maximum ₹1 lakh).
• Security Receipts of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (SARFAESI Act) will attract 0.25% stamp duty (max ₹1 lakh) and 0.5% registration fee (max ₹1 lakh) on Net Asset Value.
• Instruments under Article 5(d) of the Rajasthan Stamp Act (relating to loan/debt agreements) will be charged 0.25% stamp duty (maximum ₹15 lakh) and 0.5% registration fee (maximum ₹1 lakh).
• Instruments under Article 6 of the Act will also attract 0.25% stamp duty (max ₹15 lakh) and 0.5% registration fee (max ₹1 lakh) on the loan/debt amount.
• Further charge instruments under Article 30(b)(ii) will be charged 0.25% stamp duty (max ₹15 lakh) and 0.5% registration fee (max ₹1 lakh) on the amount secured.
• Instruments under Articles 37(b) and 50 (including secured amounts or mortgaged property value) will attract 0.25% stamp duty (max ₹15 lakh) and 0.5% registration fee (max ₹1 lakh).
• For Micro, Small or Medium Enterprises (MSMEs), instruments under serial numbers 3–7 will attract half of the prescribed stamp duty rate, subject to a maximum of ₹10 lakh, while registration fee remains 0.5% (max ₹1 lakh).
[Notification No. F.4(2)FDtrax/2026-128]
