The Government of Tamil Nadu has notified the Fixation of Rent for Immovable Property in the Religious Institutions Rules, 2026. Through the Rules, the Government has fixed the percentage of rent for commercial, commercial, residential, residential, agricultural and tops buildings, among others. The rules were notified under Section 34-A of the Tamil Nadu Religious and Charitable Endowments Act, 1959.
In case of commercial buildings, the rent percentage would be 0.60% of the market value of the land and the value of the building. For commercial areas, the percentage would be 0.30% of the market value of the vacant area. For residential buildings, it would be 0.05% of the market value of the land and building. The percentage of rent for residential land would be 0.05% of the market value of the land.
For agricultural lands and hills, the rent percentage would be 25% of the ordinary gross produce or its equivalent in money. For land leased for housing to persons falling in the below poverty line category, the percentage of rent would be 0.025% of the market value of the land. Rent is paid no later than the fifth day of each month.
“When determining the rent, the committee takes into account the prevailing market value of the rent, that is, the amount of rent paid for similar types of real estate located in the locality where the immovable property of the church institution is located. If the prevailing market price of the rent is not ascertainable, then the rent is determined based on the above rates.”
The Committee would fix the rent payable on lease of immovable property belonging to or given or gifted for the purpose of any religious institution. The rent will be set again by the committee every three years. The State Government also amended the Religious Institutions (Lease of Immovable Property) Rules, 1963 to remove Rule 17 which provided for the determination of rent for buildings belonging to religious institutions.
Published – 22 Jan 2026 15:37 IST
