Calculate Stamp Duty for Company Incorporation
Estimate the state-wise stamp duty payable on MOA, AOA, and incorporation forms based on your authorized capital.
Calculation Parameters
Select your state and capital details
Duty Summary
Enter details to see the state-wise stamp duty breakdown.
Stamp Duty Overview
Stamp duty is a legal tax payable to the state government as a proof of any transaction or exchange of assets. In the context of company incorporation, it is paid on the Memorandum of Association (MOA), Articles of Association (AOA), and the incorporation form (SPICe+).
MOA & AOA Duty
Memorandum and Articles of Association are the charter documents of a company. Stamp duty on these documents is mandatory and varies by state and authorized capital.
State Jurisdiction
Stamp duty is a state subject in India. The rates are governed by the Indian Stamp Act, 1899, and the respective State Stamp Acts.
How Duty is Calculated
Select State of Registered Office
The location of your company's registered office determines which state's Stamp Act applies to your incorporation.
Determine Authorized Share Capital
Stamp duty on AOA is often calculated as a percentage of the authorized capital, sometimes with a minimum or maximum cap.
Calculate MOA & Form Duty
MOA duty is usually a fixed amount, while form duty (for INC-32) is a nominal charge that varies slightly by state.
Standard Stamp Duty Rates
| State | MOA Duty | AOA Duty |
|---|---|---|
| Delhi | ₹200 | 0.15% of Capital |
| Maharashtra | ₹200 | ₹1000 per 5L Capital |
| Karnataka | ₹1,000 | ₹500 per 10L Capital |
| Tamil Nadu | ₹200 | ₹300 (Fixed up to 10L) |
Note: Stamp duty rates are subject to periodic revisions by state governments. The calculator provides estimates based on current known rates.
Frequently Asked Questions
Is stamp duty different for Private and Public companies?
Yes, in many states, the stamp duty for Public Limited companies is higher than for Private Limited companies, especially on the Articles of Association.
Can I pay stamp duty offline?
While physical stamp papers were used in the past, the MCA now requires stamp duty for incorporation to be paid electronically through the MCA portal during the SPICe+ filing process.
What happens if I underpay stamp duty?
Underpayment of stamp duty can lead to the rejection of your incorporation forms or penalties from the state revenue department later. It's crucial to calculate it accurately.
Is stamp duty refundable if the company name is rejected?
Generally, stamp duty paid on incorporation forms is not refundable if the application is rejected. However, if the name is rejected, you can usually re-submit with a new name without paying duty again, provided the capital remains the same.
Related Tools
Need Expert Help?
Stamp duty laws are complex and vary by state. Get a professional review of your incorporation costs.