UP Stamp Duty Exemption (2022)
Government of Uttar Pradesh · Central government
Uttar Pradesh offers 100% stamp duty exemption on land bought or leased for 10+ years for ICD/CFS/AFS dry port projects.
Open, rolling. Applications are accepted continuously — there is no deadline.
Key facts
- Subsidy amount
- Not specified
- Instrument
- Subsidy
- Deadline
- Rolling
- Disbursement
- Reimbursed after spend
About this scheme
Under the New UP Warehousing & Logistics Policy 2022, stamp duty exemption stands as a major incentive intended to draw substantial investment into Uttar Pradesh's logistics and warehousing sector. The programme lightens the financial load on enterprises setting up essential infrastructure — Inland Container Depots (ICD), Container Freight Stations (CFS) and Air Freight Stations (AFS) — across the state.
Land transactions qualify for a 100% stamp duty exemption, whether through purchase or lease of at least 10 years. This provision is meant to speed up the creation of modern logistics facilities, improve connectivity, and build a strong ecosystem for trade and commerce within Uttar Pradesh.
The policy supports the state's positioning as a logistics hub and contributes to economic growth and job creation by encouraging large-scale industrial and logistical projects. It reflects the government's effort to maintain an investor-friendly environment and strengthen the state's logistical capacity for regional and national trade.
Who can apply
- Eligible business forms
- Private limited company, Limited liability partnership, One person company, Partnership firm, Sole proprietorship
- Udyam registration
- Not specified
- MSME registration
- Not specified
- DPIIT startup recognition
- Not specified
- GST registration
- Not specified
- Where the business may be based
- Uttar Pradesh
- The project must qualify as a dry port (ICD, CFS or AFS). - The land for the project must either be purchased or held on lease for a minimum of 10 years.
How to apply
- Eligible dry port projects that wish to apply should consult the "Uttar Pradesh Warehousing & Logistics Policy 2022" document, which sets out the detailed application guidelines. - The stamp duty exemption claim is generally filed alongside the project approval application submitted to the concerned state authorities, for instance the Department of Industrial Development or the Stamp and Registration Department. - Applicants are required to assemble the full set of project documents stipulated by the policy, which includes land acquisition or lease agreements, project proposals and entity registration details. - The application is then scrutinised to confirm it meets the policy's eligibility criteria, in particular the type of project (ICD/CFS/AFS) and the particulars of the land transaction (purchase or lease for a minimum of 10 years). - Once verification succeeds and approval is granted, the stamp duty exemption is applied to the land transaction, which lowers the project's financial outlay.
Frequently asked questions
What is the primary benefit of this program?
Eligible dry port projects (ICD/CFS/AFS) established anywhere in Uttar Pradesh qualify for a full stamp duty exemption on land bought or leased for at least 10 years.
Which types of projects are eligible for this exemption?
Dry port projects qualify for this exemption, covering Inland Container Depots (ICD), Container Freight Stations (CFS), and Air Freight Stations (AFS).
Is there a minimum lease period for land to qualify for the exemption?
Leased land qualifies for the 100% stamp duty exemption only where the lease term runs for a minimum of 10 years.
Is this exemption applicable across the entire state of Uttar Pradesh?
Yes. Eligible projects are exempt from stamp duty in full, at 100%, regardless of where in Uttar Pradesh they are set up.
How does this exemption benefit businesses?
By waiving this cost, the scheme lowers the upfront capital outlay on land purchase or long-term leasing for logistics and warehousing projects, which improves the financial viability of setting up operations in Uttar Pradesh.
Where can I find the official guidelines for this exemption?
The Uttar Pradesh Warehousing & Logistics Policy 2022 document on the Invest UP website sets out the official guidelines, covering the complete policy and the application process.
Sectors
- Logistics Mobility
- Manufacturing Industrial
- Warehousing
- Logistics
- Dry Port
- Infrastructure
- Tax Exemption
- Stamp Duty
- Uttar Pradesh
Details last verified on 16 September 2026. Source: the issuer's published information.