Stamp Duty Calculator

Stamp duty is a government tax levied on legal documents created during the registration of a business entity. For companies, it applies to the Memorandum of Association (MOA), Articles of Association (AOA), and the e-Stamp certificate for SPICe+ filing. For LLPs, it applies to the LLP Agreement filed as Form 3. For partnerships, it applies to the partnership deed. Since stamp duty is a state subject under the Indian Constitution, each state sets its own rates, which means the cost of registering the same entity can vary significantly depending on where your registered office is located.

Stamp duty falls under Entry 44 of the State List in the Seventh Schedule of the Indian Constitution. This gives each state legislature the exclusive power to set its own stamp duty rates under its respective Stamp Act. Union Territories generally follow the Indian Stamp Act, 1899, often with minimal modifications, which tends to result in lower rates. This is why states like Maharashtra and Karnataka have higher stamp duty compared to UTs like Chandigarh or northeastern states like Assam and Meghalaya.

MOA (Memorandum of Association) stamp duty is almost always a fixed flat fee per state. It does not depend on the authorized capital of the company. Most states charge between Rs 50 and Rs 500 for MOA stamping. For example, Maharashtra charges Rs 200, Karnataka charges Rs 500, and most northeastern states charge Rs 100 or less. This is a straightforward cost with no variability based on your company size or type.

AOA (Articles of Association) stamp duty is where costs vary the most. States follow one of three models. FIXED means the state charges a flat amount regardless of your authorized capital. PERCENTAGE means the state charges a percentage of your authorized capital, often with minimum and maximum caps. SLAB means the duty increases at different capital thresholds. For example, Maharashtra uses a percentage model (0.15% of capital), Madhya Pradesh uses a fixed model, and Kerala uses a slab-based model. Use the calculator above to find your exact state method and amount.

The e-Form stamp duty (also called the e-Stamp certificate fee) is a separate charge for the electronic filing of the incorporation form on the MCA portal. This covers the digital stamping of the SPICe+ INC-32 form itself. It is a fixed amount per state, typically ranging from Rs 50 to Rs 1,000. This fee is independent of the MOA and AOA stamp duties and is collected automatically through the MCA21 V3 portal during the filing process.

MOA stamp duty is usually identical for Private Limited and OPC companies. However, AOA stamp duty can differ in states that use percentage-based calculations, since OPC companies tend to start with lower authorized capital. In practice, the per-rupee rate is the same, but the absolute amount is lower because of the smaller capital base. Section 8 companies often receive concessional rates in several states, which makes them cheaper to incorporate from a stamp duty perspective.

LLP stamp duty works differently because LLPs do not have MOA and AOA. Instead, stamp duty applies to the LLP Agreement, which is filed as Form 3 after incorporation through FiLLiP. Some states treat the LLP Agreement as a partnership deed and charge rates accordingly, while others have created specific provisions for LLP agreements. The FiLLiP form also attracts a separate e-Stamp fee. In most states, the total LLP stamp duty is lower than company stamp duty, making it a cost-effective option for professionals and small businesses.

Partnership deed stamp duty is governed by the Indian Stamp Act, 1899 (Article 46) and the respective state amendments. Most states charge a fixed amount for partnership deeds, which is typically lower than company or LLP stamp duty. The amount varies from Rs 100 in some northeastern states to Rs 1,000 or more in states like Maharashtra and Karnataka. Some states charge a flat fee regardless of capital contribution, while others have slab-based or percentage-based systems tied to the value of the partnership capital.

Union Territories like Chandigarh, Lakshadweep, and Andaman and Nicobar Islands generally have the lowest stamp duty rates because they follow the Indian Stamp Act, 1899 with minimal modifications. Among major states, Madhya Pradesh, Rajasthan, Uttar Pradesh, and Bihar tend to have lower AOA stamp duty. Northeastern states like Assam, Meghalaya, Mizoram, and Nagaland also have competitive rates. The calculator above lets you compare across all 36 states and UTs instantly.

Yes, in states that calculate AOA stamp duty as a percentage of authorized capital, a lower capital figure directly reduces your stamp duty. However, you should not reduce authorized capital solely to save on stamp duty. Consider your actual business funding needs and the cost of increasing capital later through SH-7 filing, which attracts its own stamp duty on the increased amount. Starting with Rs 1,00,000 authorized capital is the most common approach that balances low cost with practical business needs.

No, stamp duty is generally non-refundable once paid. If your SPICe+ application is rejected by the ROC, the stamp duty already paid is forfeited. This happens because stamp duty is a fee for the execution and authentication of legal documents, not for the approval of the application itself. You will need to pay stamp duty again when you refile. This makes it critical to ensure your incorporation application is complete and accurate before submission to avoid double payment.

SH-7 (Notice of Alteration of Share Capital) is the MCA form filed when a company increases its authorized share capital. This filing attracts stamp duty calculated on the increased capital amount, not the total new capital. The rate depends on the state where the company is registered. Some states charge a percentage of the additional capital, while others apply a flat fee. SH-7 stamp duty is a separate expense from the original incorporation stamp duty and is paid along with the ROC filing fee for the form.

Stamp duty for MCA filings is paid electronically through the MCA21 V3 portal during the SPICe+ or FiLLiP filing process. The system automatically calculates the stamp duty based on your selected state of registration, company type, and authorized capital. Payment is processed through the integrated Stamp Duty Payment module. Physical stamp paper is no longer required for MCA filings since the introduction of e-stamping. The payment receipt is automatically linked to your incorporation application.

Yes, Section 8 (not-for-profit) companies must pay stamp duty on MOA and AOA. However, many states offer concessional rates for Section 8 entities. Since these companies are formed for charitable, educational, religious, or social welfare purposes, several state governments recognize this and charge reduced duty. The extent of the concession varies by state. Some states charge 50% of the normal rate, while others offer no concession at all and treat them identically to regular companies.

During company incorporation through SPICe+, stamp duty applies to three documents: (1) MOA, the Memorandum of Association that defines the company objectives and authorized capital; (2) AOA, the Articles of Association that contain the internal rules and regulations of the company; and (3) the e-Form itself, which is the electronic SPICe+ INC-32 filing. For LLP incorporation through FiLLiP, stamp duty applies to the FiLLiP form and the LLP Agreement (filed later as Form 3). Each document has separate rates defined by state law.

No. Stamp duty is determined by the state of the registered office, not the ROC office that processes your application. A single state may have multiple ROC offices. For example, Maharashtra has ROC Mumbai, ROC Pune, and ROC Nagpur. Regardless of which ROC processes your filing, the stamp duty remains identical because it is governed by the Maharashtra Stamp Act, which applies uniformly across the state. The state Stamp Act controls, not the ROC jurisdiction.

Maharashtra uses a percentage-based system for AOA stamp duty, not a pure slab system. The AOA stamp duty is calculated as 0.15% of the authorized share capital, subject to a minimum and maximum cap. This means for Rs 1 lakh capital, you pay Rs 150 (0.15% of 1,00,000). For Rs 10 lakh capital, you pay Rs 1,500. The percentage-based approach means stamp duty scales linearly with capital, making Maharashtra one of the more expensive states for companies with higher authorized capital.

Delhi follows a slab-based system for AOA stamp duty. Instead of charging a flat percentage, Delhi assigns fixed stamp duty amounts at different capital thresholds. For example, the duty for capital up to Rs 1 lakh is different from the duty for Rs 1-5 lakh, which is again different for Rs 5-10 lakh, and so on. The advantage of slab-based systems is that the duty does not increase linearly with capital, which can work out cheaper at certain capital levels compared to percentage-based states.

Northeastern states (Assam, Meghalaya, Manipur, Mizoram, Nagaland, Sikkim, Tripura, and Arunachal Pradesh) generally have some of the lowest stamp duty rates in India. Many of these states charge flat fees of Rs 100 to Rs 500 for both MOA and AOA, regardless of the authorized capital amount. This can save thousands of rupees compared to states like Maharashtra or Karnataka, especially at higher capital levels. Combined with a virtual office address, this makes NE states attractive for cost-conscious founders.

Stamp paper is the traditional physical paper purchased from authorized vendors, on which legal documents are printed. E-stamping is the modern electronic alternative where stamp duty is paid online and a unique identification number (UIN) is generated as proof of payment. For MCA filings like SPICe+ and FiLLiP, only e-stamping is accepted since the entire process is digital. Physical stamp papers are still used for offline documents like partnership deeds (in some states), property agreements, and affidavits.

It depends on the state. Some states have fully adopted e-stamping for all document types including partnership deeds, while others still require physical stamp paper. States like Maharashtra, Karnataka, Gujarat, and Delhi have robust e-stamping infrastructure through the Stock Holding Corporation of India (SHCIL). In states that support e-stamping for partnership deeds, you can purchase an e-stamp certificate online and print the deed on plain paper along with the e-stamp certificate.

Yes. When an LLP modifies its LLP Agreement (for example, to add a new partner, change profit-sharing ratios, or alter the business scope), the modified agreement must be stamped according to the state Stamp Act. The stamp duty on a supplementary LLP agreement may be the same as the original or could be lower depending on state provisions. The modification is filed as Form 3 with the ROC, and stamp duty must be paid before filing. Some states treat modifications as fresh agreements for stamping purposes.

Maharashtra charges stamp duty on partnership deeds under Article 46 of the Maharashtra Stamp Act. The duty is typically Rs 500 to Rs 1,000 for a standard partnership deed, though this can vary based on the capital contribution mentioned in the deed. Maharashtra also requires the partnership deed to be notarized, which adds a separate notarization fee. If the partnership is being registered with the Registrar of Firms, a separate registration fee (around Rs 500 to Rs 1,000) applies.

Yes, a partnership deed must be stamped according to the Stamp Act of the state where the partnership operates or where the deed is executed. Even states with very low stamp duty rates require some amount of duty on partnership deeds. The amount varies from Rs 50 in some UTs and northeastern states to Rs 1,000+ in states like Maharashtra and Karnataka. The deed should be stamped before or at the time of execution to be legally valid and admissible as evidence in court.

Notarization of a partnership deed is not mandated by the Indian Partnership Act, 1932, but it is strongly recommended and practically required in most states. Notarization authenticates the deed and makes it legally more robust. Some states like Maharashtra require notarization as part of the registration process with the Registrar of Firms. The notarization fee is separate from the stamp duty and is typically Rs 100 to Rs 500 depending on the notary and the state.

Stamp duty can be a significant factor in choosing your state of registration, especially for companies with higher authorized capital. A company with Rs 10 lakh capital might pay Rs 300 in total stamp duty in Rajasthan but Rs 3,000+ in Maharashtra. If your business does not need a physical office in a specific state, registering in a low-stamp-duty state using a virtual office can save considerable money. However, also consider factors like proximity to your market, GST compliance implications, and professional tax applicability.

When converting a partnership firm to an LLP under Section 56 of the LLP Act, 2008, stamp duty applies to the new LLP Agreement. The duty is calculated based on the state where the LLP is registered, using the LLP agreement stamp duty rates (not the partnership deed rates). Some states provide a set-off or concession for the stamp duty already paid on the partnership deed, but this is not universal. The conversion process also involves MCA filing fees for the FiLLiP form and Form 17 (application for conversion).

No, stamp duty must be paid in full before or at the time of document execution. There is no installment or deferred payment option for stamp duty in any Indian state. For MCA filings, the full stamp duty is collected as part of the online payment during form submission. For offline documents like partnership deeds, the stamp paper must be purchased (or e-stamp certificate generated) for the full amount before the deed is printed and signed.

If a document is found to be insufficiently stamped (i.e., stamp duty paid is less than the required amount), it is considered inadmissible as evidence in court under Section 35 of the Indian Stamp Act, 1899. The document can be impounded and the deficit stamp duty must be paid along with a penalty, which is typically 10 times the deficit amount. For MCA filings, the system auto-calculates the correct stamp duty, so insufficiency is unlikely in online filings. The risk is higher with offline documents like partnership deeds where manual calculation is involved.

States can change stamp duty rates at any time through amendments to their respective Stamp Acts, typically as part of the annual state budget or through special notifications. Major revisions happen every few years, while minor adjustments can occur annually. The MCA portal is usually updated to reflect the latest rates for e-stamping on SPICe+ and FiLLiP filings. For offline documents, you need to verify the current rates with the state Sub-Registrar office or e-stamping portal before purchasing stamp paper.

When an LLP increases the total contribution of its partners, the LLP Agreement needs to be amended to reflect the new contribution amounts. This amended agreement must be stamped according to the state Stamp Act. The stamp duty is calculated on the supplementary or amended LLP Agreement, and the rate depends on whether the state treats it as a fresh agreement or a modification. Filing the amendment with the ROC through Form 3 also requires the document to be properly stamped.

The stamp duty on the partnership deed itself is the same regardless of whether you choose to register the partnership with the Registrar of Firms or not. Registration is optional under the Indian Partnership Act, 1932. However, an unregistered firm cannot file a suit against third parties in court, which makes registration practically important. The registration fee (separate from stamp duty) varies by state and is typically Rs 500 to Rs 2,000. The stamp duty on the partnership deed must be paid in either case for the deed to be legally valid.

For MCA filings (SPICe+, FiLLiP), the MCA portal automatically calculates the stamp duty based on your selected state, entity type, and capital. You do not need to verify manually. For offline documents like partnership deeds, you can check the applicable stamp duty through your state e-stamping portal (operated by SHCIL in most states), the state Sub-Registrar website, or by consulting a local stamp vendor or lawyer. Our calculator above provides instant estimates for all entity types across all states.

Stamp duty rates do not vary based on the nationality or residency of the incorporators. An NRI incorporating a company in Maharashtra pays the same stamp duty as a resident Indian. However, NRIs can benefit from the same state selection strategy as anyone else, choosing a low-stamp-duty state with a virtual office for the registered address. Additional considerations for NRIs include apostille requirements for foreign documents and potentially higher DSC costs for foreign nationals.

Stamp duty is one of three main government cost components in company registration, alongside the MCA filing fee and DIN/DSC costs. In low-stamp-duty states, it may account for just 5-10% of the total government fees. In high-stamp-duty states with percentage-based systems, it can become the single largest cost component, especially at higher capital levels. For a company with Rs 10 lakh capital in Maharashtra, AOA stamp duty alone can exceed the MCA filing fee. Use our Company Registration Cost Calculator to see the full picture.

Currently, there is no blanket stamp duty exemption for DPIIT-registered startups at the central level. Stamp duty exemptions, if any, are granted by individual state governments. Some states have announced reduced stamp duty for startups under their state startup policies, but implementation varies. The DPIIT Startup India program offers benefits like tax holidays under Section 80-IAC, Angel Tax exemption, and self-certification, but stamp duty relief is a state-level decision. Check your state startup policy for specific concessions.

Changing your registered office from one state to another requires filing Form INC-23 with the Regional Director and obtaining approval from the Central Government. While this process does not directly attract stamp duty on the transfer itself, any new documents executed in the new state (like a fresh lease agreement for the new office) will attract stamp duty under the new state Stamp Act. The company MOA and AOA do not need to be re-stamped for a state change, as they were already stamped at incorporation.