Incorporation Stamp Duty Calculator — State-wise
Estimate the state stamp duty on incorporation documents — MoA & AoA for a company, the LLP agreement for an LLP — by state and authorised capital. Stamp duty is a state subject, so structures differ: flat fees, percentages, and per-₹5L/₹10L slabs. Maharashtra, Delhi and the North-East tend low; Karnataka, Punjab and Gujarat higher. This gives an itemised, indicative figure — the binding amount is auto-computed by MCA's SPICe+ system at filing.
Estimate Incorporation Stamp Duty
Representative 2026 state structures. Indicative — MCA auto-calculates the binding duty at filing.
How to Use the Calculator
- Pick the entity type — a company is charged on MoA + AoA; an LLP on its agreement.
- Select the state of your registered office — this sets which rate structure applies.
- Enter authorised capital (or LLP contribution) — most states scale the AoA / agreement duty with it.
- Calculate for an itemised estimate. Treat it as a planning figure; MCA computes the exact duty at filing.
CA Tip: Stamp duty is just one line of the total. For the full picture — SPICe+ fee, DSC, professional fee — use the incorporation cost estimator.
What Incorporation Stamp Duty Is
When you incorporate, the state levies stamp duty on the documents that constitute the entity — the Memorandum of Association (MoA) and Articles of Association (AoA) for a company, or the LLP agreement for an LLP. It's what makes those documents legally enforceable, and it's collected through the MCA portal as part of the SPICe+ (or FiLLiP) filing.
Because stamp duty is a state subject under each state's Stamp Act, the rate and method vary widely. The MoA is usually a small flat fee (₹100–₹500); the AoA is where the real variation sits, typically linked to authorised capital. See the documents required and the Pvt Ltd cost breakdown for context.
How States Structure the Duty
There's no single national rate. The common structures are:
| Structure | Example states | How it works |
|---|---|---|
| Flat fee | North-East, Sikkim, Goa | A fixed ₹100–₹500 regardless of capital — the lowest. |
| Percentage | Maharashtra (~0.2%), Gujarat (0.5%) | A % of authorised capital, often with a cap. |
| Per-block slab | Maharashtra, Karnataka | A fixed amount per ₹5 lakh or ₹10 lakh of capital. |
| Slab with cap | Delhi | Bands of capital with an upper limit. |
| Fixed high | Karnataka, Punjab | Higher fixed MoA + AoA (≈₹5,000 each at ₹1L). |
This calculator models each listed state's structure with representative rates so you get a realistic itemised figure. The authoritative source is each state's Stamp Act, integrated into the MCA SPICe+ system — see the MCA's portal for the live computation at filing.
Need Help with Incorporation Stamp Duty & Filing?
Patron Accounting LLP supports founders computing state stamp duty and incorporating a company or LLP — for Pune, Mumbai, Delhi, Gurugram and pan-India clients.
How to Reduce Stamp Duty
- Start with low authorised capital (₹1 lakh) — the AoA duty scales with capital, so a low start keeps it minimal; raise later via SH-7.
- Consider a low-duty state if your office location is flexible — the North-East, Maharashtra, Delhi and UP are typically lower than Karnataka, Punjab or Gujarat.
- Weigh duty against jurisdiction — the registered office sets your compliance, GST and assessment jurisdiction, so don't chase the lowest duty blindly.
- Bundle with incorporation — a CA firm computes the exact duty and pays it within the SPICe+ flow, avoiding rejection for under-stamping.
LLP duty = agreement duty(state, contribution)
Most states: AoA scales with authorised capital (cap may apply)
Stamp Duty on Capital Increase (SH-7)
Stamp duty isn't only an incorporation event. If you later increase authorised capital, you file Form SH-7 with the ROC and pay additional stamp duty on the increased amount under the same state rules, plus the MCA filing fee for the new slab. There's no penalty for starting low and topping up later — which is exactly why a low initial capital is the standard cost-saving move.
For ongoing costs after incorporation, the annual compliance cost estimator and MCA late-fee calculator help you plan.
Note: This is an indicative estimate. Stamp duty is fixed by each state's Stamp Act, revised by notification, and auto-calculated by MCA at filing — confirm the current rate for your state before budgeting.
The Legal Basis — and Why It Keeps Changing
Stamp duty on incorporation documents flows from the Indian Stamp Act 1899 as adapted by each state, plus state-specific Stamp Acts such as the Maharashtra Stamp Act 1958 (amended by ordinance in 2024). Because Entry 63 of the State List puts stamp duty rates in the states' hands, there is no uniform national figure — and states revise their schedules periodically, which is why even a careful estimate can drift between budgeting and filing.
The practical consequence is that the duty is computed live by the MCA's SPICe+ system at the moment of filing, drawing on each state's current schedule. The company itself is registered under the Companies Act 2013 administered by the MCA, while the resulting entity will hold a PAN and file returns through the income-tax department. Where the incorporation documents and accounts are prepared by professionals, those follow standards issued by the ICAI.
One useful planning point: if you intend to seek DPIIT startup recognition through the Startup India portal, the entity must be incorporated first, so factoring the stamp duty into your day-one budget — rather than discovering it at filing — keeps the whole registration timeline on track.
Tip: Deciding which structure to register is the step before this one — the entity type selector helps you choose between Pvt Ltd, LLP, OPC and more.