State-Wise & Capital-Wise Stamp Duty Guide: Companies & LLPs (MoA, AoA & Form 3)
Published on September 5, 2026
TaxAstro Corporate Compliance Desk
Corporate Law & Compliance Advisory Team
Complete state-wise and capital-wise matrix for stamp duty rates in India across all major states for Company Incorporation (SPICe+ MoA & AoA), LLP Agreements (Form 3), and capital increase compliances.
State-Wise & Capital-Wise Stamp Duty Module (Companies & LLPs)
Governing Law: Respective State Stamp Acts & Indian Stamp Act, 1899
Payment Mode:
- Companies: Paid electronically directly on the MCA21 portal during SPICe+ submission (integrated with State Treasuries / e-Stamping).
- LLPs: Procured via State e-Stamping / non-judicial stamp paper, executed within 30 days of incorporation, and attached to Form 3.
1. Stamp Duty on Company Incorporation (SPICe+ MoA & AoA)
Note: In most states, the Memorandum of Association (MoA) carries a fixed nominal duty, while the Articles of Association (AoA) is capital-dependent.
| State / UT | MoA Duty | AoA Duty (Capital / Slab-based Criteria) | Increase in Capital (SH-7) |
|---|---|---|---|
| Delhi | ₹200 | 0.15% of authorized capital (Max cap: ₹25,00,000) | 0.15% of increased capital (Max cap: ₹25 Lakhs) |
| Maharashtra | ₹200 | ₹1,000 for every ₹5,00,000 of capital or part thereof (Max cap: ₹50,00,000) | ₹1,000 per ₹5,00,000 increase (Max ₹50 Lakhs; no duty beyond ₹250 Cr) |
| Karnataka | ₹1,000 | • Capital up to ₹10 Lakhs: ₹1,000 • Above ₹10 Lakhs: ₹1,000 + ₹500 for every additional ₹5 Lakhs or part | Same differential scale |
| Gujarat | ₹100 | 0.5% of authorized capital (Max cap: ₹5,00,000) | 0.5% on increased capital (Max ₹5 Lakhs) |
| Uttar Pradesh | ₹500 | • Up to ₹1 Lakh: ₹500 • ₹1L – ₹5L: ₹1,000 • ₹5L – ₹25L: ₹2,000 • Exceeding ₹25 Lakhs: ₹5,000 | Slab-based differential |
| West Bengal | ₹500 | • Up to ₹10 Lakhs: ₹1,000 • Exceeding ₹10 Lakhs: ₹2,000 to ₹5,000 (tiered) | Tiered incremental duty |
| Haryana | ₹60 | • Capital ≤ ₹1 Lakh: ₹60 • Capital > ₹1 Lakh: ₹120 | ₹120 flat |
| Tamil Nadu | ₹200 | ₹300 (Flat) | ₹300 flat |
| Telangana | ₹500 | 0.15% of authorized capital (Min ₹1,000; Max cap: ₹5,00,000) | 0.15% of increase (Min ₹1,000; Max ₹5 Lakhs) |
| Andhra Pradesh | ₹500 | 0.15% of authorized capital (Min ₹1,000; Max cap: ₹5,00,000) | 0.15% of increase (Min ₹1,000; Max ₹5 Lakhs) |
| Rajasthan | ₹500 | 0.5% of authorized capital (Max cap: ₹5,00,000) | 0.5% on increase (Max ₹5 Lakhs) |
| Madhya Pradesh | ₹500 | 0.15% of authorized capital or ₹1,000, whichever is higher (Max cap: ₹5,00,000) | 0.15% on increase (Max ₹5 Lakhs) |
| Bihar | ₹500 | 0.15% of authorized capital or ₹1,000, whichever is higher (Max cap: ₹5,00,000) | 0.15% on increase (Max ₹5 Lakhs) |
| Punjab | ₹500 | ₹2,000 to ₹5,000 (Slab-based) | Differential slab |
| Kerala | ₹1,000 | 0.5% of authorized capital (Max cap: ₹5,00,000) | 0.5% on increase |
| Assam / NE States | ₹200 | ₹310 (Flat) | Nominal / Nil |
2. Stamp Duty on LLP Agreement (Form 3)
Note: Must be executed on non-judicial stamp paper / e-stamp based on the total capital contribution of partners, within 30 days of registration.
| State / UT | Capital < ₹1 Lakh | Capital ₹1L to ₹5L | Capital ₹5L to ₹10L | Capital Above ₹10 Lakhs | Calculation Basis / Caps |
|---|---|---|---|---|---|
| Delhi | 1% of contribution | 1% of contribution | 1% of contribution | 1% of contribution | 1% of capital (Max cap: ₹5,000) |
| Maharashtra | 1% (Min ₹500) | 1% of contribution | 1% of contribution | 1% (Max cap: ₹15,000) | Ad-valorem 1% capped at ₹15,000 |
| Karnataka | ₹5,000 | ₹5,000 | ₹5,000 | ₹5,000 + ₹1,000 per ₹5L | Minimum ₹5,000 base |
| Gujarat | ₹1,000 | ₹2,000 – ₹5,000 | ₹6,000 – ₹10,000 | ₹10,000 | Tiered slab (Max ₹10,000) |
| Uttar Pradesh | ₹750 | ₹750 | ₹750 | ₹750 | Flat rate on partnership deed |
| West Bengal | ₹150 | ₹150 | ₹150 | ₹150 | Flat nominal duty |
| Haryana | ₹1,000 | ₹1,000 | ₹1,000 | ₹1,000 | Flat duty on LLP agreement |
| Tamil Nadu | ₹300 | ₹300 | ₹300 | ₹300 | Flat nominal duty |
| Telangana | ₹500 | ₹500 | ₹500 | ₹500 | Flat duty |
| Andhra Pradesh | ₹500 | ₹500 | ₹500 | ₹500 | Flat duty |
| Rajasthan | ₹2,000 | ₹4,000 – ₹8,000 | ₹10,000 | ₹10,000 | Tiered slab (Max ₹10,000) |
| Madhya Pradesh | ₹2,000 | ₹2,000 – ₹5,000 | ₹5,000 | ₹5,000 | Tiered slab (Max ₹5,000) |
| Bihar / Jharkhand | ₹2,500 | ₹5,000 | ₹5,000 | ₹5,000 | Slab-based (Max ₹5,000) |
| Punjab | ₹1,000 | ₹1,000 | ₹1,000 | ₹1,000 | Flat rate |
| Kerala | ₹5,000 | ₹5,000 | ₹5,000 | ₹5,000 | Flat rate |
| Goa | ₹150 | ₹150 | ₹150 | ₹150 | Flat nominal duty |
| Assam / NE States | ₹100 | ₹100 | ₹100 | ₹100 | Flat nominal duty |
| Himachal Pradesh / J&K | ₹100 | ₹100 | ₹100 | ₹100 | Flat nominal duty |
3. Rules for Increase in Capital (Stamp Duty)
1. Company (Form SH-7):
- Stamp duty is payable on the incremental authorized share capital under the State Stamp Act.
- States with maximum caps (e.g., Delhi at ₹25 Lakhs, Maharashtra at ₹50 Lakhs) only charge up to the remaining headroom if the cap hasn't been breached.
- In Maharashtra, once authorized capital exceeds ₹250 Crores, no further stamp duty is payable on subsequent increases.
2. LLP (Form 3 - Supplementary Agreement):
- When contribution increases, stamp duty is payable on the supplementary agreement as per the incremental slab/percentage difference under the applicable State Stamp Act.
