State-Wise Stamp Duty for Company Incorporation in India 2026 — MoA + AoA Reference for SPICe+ Filings

Stamp duty on Memorandum of Association (MoA) and Articles of Association (AoA) is the second-largest variable component of company incorporation cost in India — after the professional fee. Because it’s a state subject under the Indian Stamp Act 1899, the figure varies materially across states: a Pvt Ltd with ₹1 lakh authorised capital can pay anywhere from ₹500 (Gujarat / West Bengal entry tier) to ₹5,000 (Karnataka / Maharashtra / Kerala upper tier). This page is the state-by-state indicative reference + the lookup process to verify the exact figure for your specific incorporation.

The structural rule — stamp duty is a state subject

The Indian Stamp Act 1899 is the central statute, but each state has either adopted the Act, amended its Schedule, or replaced it with state-specific stamp legislation. Result: the same legal document (MoA + AoA) attracts different stamp duty in different states — and the rate can change with state budget amendments without a central trigger.

The MCA’s Fee Enquiry Portal calculates the state-specific figure automatically based on registered office state + authorised capital + entity type.

Stamp duty by state — primary-source lookup process

Important caveat: state-level stamp duty rates on MoA + AoA change frequently via state finance act amendments without a central trigger. There is no single primary-source URL that lists all states’ current rates in a deep-linkable, machine-readable form. The two authoritative sources are:

1. MCA Fee Enquiry Portal — https://www.mca.gov.in/mcafoportal/enquireFeePreLogin.do — official live calculator that returns the exact stamp duty payable based on your registered office state + authorised capital + entity type. The portal requires interactive navigation (session-required; deep links return error). For the canonical figure you need to open the portal in a browser at filing time.
2. State-specific Stamp Act + Schedule amendments — published by each state’s revenue / registration / stamp department. Useful for confirming the legal basis but not consolidated.

Indicative bands — for budgeting only, not for filing

For a standard 2-director Pvt Ltd with ₹1 lakh authorised capital, secondary sources (legal-service-firm summaries) consistently report rates falling in these wide bands across major states. Treat as budgeting guidance only; verify exact figures via the MCA Fee Enquiry Portal before filing:

• Lower tier (Delhi, Gujarat, West Bengal, Tamil Nadu typically): ₹500-₹2,000 region
• Mid tier (Andhra Pradesh, Haryana, Madhya Pradesh, Bihar, Odisha typically): ₹1,000-₹3,000 region
• Upper tier (Karnataka, Kerala, Maharashtra, Telangana, Punjab, Uttar Pradesh, Rajasthan typically): ₹2,500-₹5,000 region

We deliberately do NOT publish a specific state-by-state rate table on this page. Past versions did — but state stamp duty changes silently via state finance act amendments, and a stale rate table is worse than no rate table at all. The MCA Fee Enquiry Portal is canonical and live; use it.

Higher authorised capital

Stamp duty scales with authorised capital in most states — typically slab-based with caps. For ₹10 lakh or ₹1 crore authorised capital, the increase from the ₹1 lakh starting point varies materially state-to-state. The MCA Fee Enquiry Portal handles this scaling automatically.

Stamp duty as a share of total incorporation cost

For a 2-director Pvt Ltd with ₹1 lakh authorised capital in a typical state:

Component	Cost	Share
MCA registration fee	₹0 (waived ≤₹15L authorised capital)	0%
SPICe+ Part A name reservation	₹1,000	~6%
Stamp duty on MoA + AoA	₹500-₹5,000	~15-30%
PAN + TAN	₹143	~1%
DSC class III (2 directors)	₹2,000-₹4,000	~15-20%
Professional fee (CA / CS / agent)	₹3,000-₹15,000	~30-60%
All-in typical range	₹7,000-₹25,000	100%

Stamp duty is typically the second-largest variable component after the professional fee. State choice affects this directly.

How authorised capital affects stamp duty

Stamp duty scales with authorised capital in most states — slab-based or percentage-based.

Examples (indicative, verify with MCA Fee Enquiry Portal):

• Karnataka: ₹1,000-₹3,000 base for ₹1 lakh; increases in ₹500-₹1,000 increments per ₹1 lakh additional
• Maharashtra: slab-based with maximums; commonly ₹1,000-₹5,000 range
• Tamil Nadu: flat-fee-plus-percentage formula
• Delhi: modest flat fee around ₹1,000-₹1,500 with limited scaling
• Gujarat: entry-tier ₹500-₹1,500 with mild scaling

Practical pragma: Founders sometimes increase authorised capital at incorporation to reduce future amendment costs (changing authorised capital later requires a separate ROC filing + fresh stamp duty). But higher authorised capital up front = higher stamp duty up front. Common balance: ₹1 lakh authorised capital is the standard low-stamp-duty choice; ₹10 lakh is the next tier for companies expecting near-term funding.

Can I arbitrage stamp duty by choosing a different state?

Technically yes; practically rarely worth it.

The arbitrage: Choose Gujarat / West Bengal (₹500-₹1,500) over Karnataka / Maharashtra / Kerala (₹3,000-₹5,000). Savings: ₹2,000-₹4,000.

Why it usually backfires:

• Registered office state determines ROC jurisdiction, dispute adjudication, GST registration default, future compliance
• Operating in one state while registered in another creates ongoing compliance friction
• Future change of registered office state typically requires fresh stamp duty in the new state + ROC fees
• Genuine arbitrage opportunities exist only for businesses with no clear primary operating state (pure digital businesses, pure holding companies); even there ₹2,000-₹4,000 savings rarely justify the complexity

Default rule: Register in the state where you actually operate.

Beyond MoA + AoA — other stamp-duty-impacting documents

Four additional documents in standard company setup:

1. Share certificate — ₹0.50-₹1.00 per ₹1,000 of share value (physical stamps or e-stamps)
2. Lease deed for registered office — 5-7% of total lease value over the lease term (if commercial premises lease registered)
3. Founder agreement / shareholders’ agreement — typically ₹100-₹500 for a basic agreement; higher for complex agreements
4. Trademark assignment deed — if transferring pre-existing trademark from founder to company

None of these are SPICe+-bundled — separately stamped and executed post-incorporation.

How to verify the exact figure

1. MCA Fee Enquiry Portal — canonical live calculator
2. State-specific Stamp Act amendment text — published by each state’s revenue / registration / stamp department
3. A registered CS / CA recently active in your state — knows current rates + any pending amendments

For routine incorporation, the MCA Fee Enquiry Portal is sufficient. For repeat incorporations or advisory roles, the state-specific Stamp Act text + CS guidance is the more durable reference.

How BatchWise relates to incorporation

BatchWise does not incorporate companies. SPICe+ filing is a scope where IndiaFilings, Vakilsearch, and local CA / CS firms are the right answer. See the Pvt Ltd Incorporation Guide for the full process; this stamp duty page is a companion reference for the state-cost component specifically.