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💬 WhatsApp Us NowStamp Duty on LLP Agreement
State-Wise Rates, Calculator
& Complete Guide 2025-26
Calculate stamp duty payable on your LLP Agreement (LLP Deed) before filing Form 3 with MCA. Rates vary by state and capital contribution — from a flat ₹100 in several North-East states to ₹15,000 in Maharashtra. File within 30 days of incorporation to avoid ₹100/day penalty.
LLP Agreement Stamp Duty in India — Complete Guide for 2025-26
The LLP Agreement (also called the LLP Deed) is the most fundamental legal document of a Limited Liability Partnership (LLP) — it defines the rights, duties, profit-sharing ratio, capital contribution and governance structure of all designated partners. Under the Limited Liability Partnership Act, 2008, this agreement must be filed with MCA in LLP Form 3 within 30 days of incorporation. Failure to file on time attracts a penalty of ₹100 per day, with no maximum cap.
Before filing, the LLP Agreement must be executed on non-judicial stamp paper or through e-Stamping with the correct stamp duty paid as per the state where the LLP's registered office is located. Stamp duty on the LLP Agreement is governed by the Indian Stamp Act, 1899 and the respective State Stamp Acts. The amount varies widely: many states charge a low flat fee — ₹100 in Assam, Himachal Pradesh, Jammu & Kashmir and most North-East states, ₹150 in Goa and West Bengal, ₹300 in Tamil Nadu — while others scale the duty with the total capital contribution. New Delhi and Maharashtra charge 1% of capital (capped at ₹5,000 and ₹15,000 respectively), Karnataka charges ₹5,000 (rising ₹1,000 for every ₹5 lakh of capital above ₹10 lakh), and Gujarat, Rajasthan, Bihar and Kerala can go up to ₹10,000.
TAXAJ's CA and CS team handles complete LLP registration including correct stamp duty computation, LLP Agreement drafting, e-Stamp procurement, notarisation and MCA Form 3 filing. Use the free calculator below to estimate your stamp duty, or register your LLP with TAXAJ today.
30-Day Filing Deadline: The LLP Agreement must be filed with MCA in Form 3 within 30 days of the Certificate of Incorporation date. Late filing attracts ₹100 per day penalty with no maximum limit. Underpayment of stamp duty also makes the LLP Deed legally invalid and inadmissible as evidence in court. TAXAJ ensures correct stamp duty and timely filing — avoiding penalties for 5,000+ LLP clients.
LLP Agreement Stamp Duty Calculator — State-Wise 2025-26
Select your state and enter total capital contribution to estimate the stamp duty payable on the LLP Agreement before filing Form 3 with MCA.
⚠️ Indicative estimate based on the state-wise slab schedule. State stamp rates are amended periodically — verify the current State Stamp Act before executing the agreement. TAXAJ computes the exact amount as part of its LLP registration service.
Want TAXAJ to handle stamp duty calculation, LLP Deed drafting, and Form 3 filing?
Stamp Duty on LLP Agreement — All States & UTs 2025-26
Complete state-wise stamp duty on the LLP Agreement by capital-contribution slab, as per the respective State Stamp Acts. Amounts are the duty payable on the LLP Deed / capital contribution.
| State / UT | < ₹1 Lakh | ₹1L – ₹5L | ₹5L – ₹10L | ₹10L & Above | Cost Level |
|---|---|---|---|---|---|
| Andhra Pradesh | ₹500 | ₹500 | ₹500 | ₹500 | Low |
| Arunachal Pradesh | ₹100 | ₹100 | ₹100 | ₹100 | Very Low Best |
| Assam | ₹100 | ₹100 | ₹100 | ₹100 | Very Low |
| Bihar | ₹2,500 | ₹5,000 | ₹5,000 | ₹5,000 | High |
| Chhattisgarh | ₹2,000 | ₹2,000 – ₹5,000 | ₹5,000 | ₹5,000 | High |
| Goa | ₹150 | ₹150 | ₹150 | ₹150 | Very Low |
| Gujarat | ₹1,000 | ₹2,000 – ₹5,000 | ₹6,000 – ₹10,000 | ₹10,000 | Very High |
| Haryana | ₹1,000 | ₹1,000 | ₹1,000 | ₹1,000 | Low |
| Himachal Pradesh | ₹100 | ₹100 | ₹100 | ₹100 | Very Low |
| Jammu & Kashmir | ₹100 | ₹100 | ₹100 | ₹100 | Very Low |
| Jharkhand | ₹2,500 | ₹5,000 | ₹5,000 | ₹5,000 | High |
| Karnataka | ₹5,000 | ₹5,000 | ₹5,000 | ₹5,000 +₹1k / ₹5L | Moderate–High |
| Kerala | ₹5,000 | ₹5,000 | ₹5,000 | ₹5,000 | High |
| Madhya Pradesh | ₹2,000 | ₹2,000 – ₹5,000 | ₹5,000 | ₹5,000 | High |
| Maharashtra | 1% (min ₹500) | 1% of capital | 1% of capital | 1% (max ₹15,000) | Very High |
| Manipur | ₹100 | ₹100 | ₹100 | ₹100 | Very Low |
| Meghalaya | ₹100 | ₹100 | ₹100 | ₹100 | Very Low |
| Mizoram | ₹100 | ₹100 | ₹100 | ₹100 | Very Low |
| Nagaland | ₹100 | ₹100 | ₹100 | ₹100 | Very Low |
| New Delhi (NCT) | 1% of capital | 1% of capital | 1% (max ₹5,000) | 1% (max ₹5,000) | Moderate |
| Odisha (Orissa) | ₹200 | ₹200 | ₹200 | ₹200 | Very Low |
| Punjab | ₹1,000 | ₹1,000 | ₹1,000 | ₹1,000 | Low |
| Rajasthan | ₹4,000 (min ₹2,000) | ₹2k per ₹50k (max ₹10k) | ₹10,000 | ₹10,000 | Very High |
| Sikkim | ₹100 | ₹100 | ₹100 | ₹100 | Very Low |
| Tamil Nadu | ₹300 | ₹300 | ₹300 | ₹300 | Very Low |
| Telangana | ₹500 | ₹500 | ₹500 | ₹500 | Low |
| Tripura | ₹100 | ₹100 | ₹100 | ₹100 | Very Low |
| Uttar Pradesh | ₹750 | ₹750 | ₹750 | ₹750 | Low |
| Uttarakhand | ₹750 | ₹750 | ₹750 | ₹750 | Low |
| West Bengal | ₹150 | ₹150 | ₹150 | ₹150 | Very Low |
| Dadra & Nagar Haveli | ₹1,000 | ₹2,000 – ₹5,000 | ₹6,000 – ₹10,000 | ₹10,000 | Very High |
| Daman & Diu | ₹150 | ₹150 | ₹150 | ₹150 | Very Low |
💡 Pro Tip: The North-East states, Himachal Pradesh and Jammu & Kashmir charge a flat ₹100, and Tamil Nadu just ₹300 — regardless of capital. Gujarat, Rajasthan and Dadra & Nagar Haveli reach ₹10,000, and Maharashtra ₹15,000, for high-capital LLPs. Note that the registered-office state, not the partners' location, decides the duty. TAXAJ advises on optimal state selection based on your business needs and stamp-duty cost.
LLP Agreement — What You Must Know Before Filing
Understanding the LLP Agreement, stamp duty rules and Form 3 filing requirements prevents costly mistakes during LLP incorporation.
What is an LLP Agreement?
The LLP Agreement (LLP Deed) defines partner rights, duties, profit-sharing, contribution, meetings and governance. It is a mandatory document under the LLP Act 2008. Without it, the default rules under Schedule I apply — which may not suit all partnerships.
Form 3 — 30-Day Filing Rule
LLP Form 3 (LLP Agreement filing) must be submitted to MCA within 30 days of the Certificate of Incorporation date. Late filing attracts ₹100/day with no cap — an LLP missing one year pays ₹36,500 in penalty alone. TAXAJ ensures timely filing.
Stamp Paper vs E-Stamping
The LLP Agreement can be executed on physical non-judicial stamp paper or via e-Stamping through SHCIL. New Delhi, Karnataka and Gujarat commonly use e-stamping; Maharashtra uses GRAS / e-SBTR. TAXAJ arranges e-stamp papers virtually for clients across India.
Capital Contribution & Stamp Duty
In percentage-based and slab states, stamp duty scales with the total capital contributed by all partners. Starting with modest capital keeps duty low — you can increase it later via a supplementary agreement. TAXAJ advises the optimal capital structure during LLP registration.
Amendment to LLP Agreement
Any change to the LLP Agreement — adding partners, changing capital, profit ratio or objects — requires a Supplementary LLP Agreement with fresh stamp duty. The amendment must also be filed with MCA in Form 3 within 30 days. TAXAJ handles amendments end-to-end.
Legal Validity of Stamp Duty
An LLP Agreement executed on insufficient stamp paper is legally invalid — it cannot be used as primary evidence in court, may be impounded, and penalties can far exceed the original shortfall. TAXAJ's team verifies the correct stamp duty before execution to prevent this.
How to Pay Stamp Duty & File LLP Agreement with MCA
Complete process from LLP incorporation to LLP Agreement stamp duty payment and Form 3 filing.
Incorporate the LLP
Register the LLP through the FiLLiP form on the MCA portal. Receive the Certificate of Incorporation with LLPIN. The 30-day clock for Form 3 starts from this date.
Draft the LLP Agreement
Draft the LLP Deed covering capital contribution, profit-sharing, partner rights, management, meetings, dispute resolution and dissolution. TAXAJ provides legally vetted LLP Agreement templates.
Calculate Stamp Duty
Use the calculator above or consult TAXAJ to determine the exact stamp duty payable as per the State Stamp Act of your LLP's registered state and total capital contribution.
Procure Stamp Paper / E-Stamp
Purchase non-judicial stamp paper of the required value or obtain an e-Stamp certificate via SHCIL / the state portal. TAXAJ arranges e-stamp papers virtually for clients across India and abroad.
Execute & Notarise Agreement
All designated partners sign the LLP Agreement on stamp paper. Get it notarised by a Notary Public. TAXAJ offers virtual notarisation — partners can sign and notarise from anywhere in India or abroad.
File Form 3 with MCA
Upload the executed LLP Agreement on the MCA portal via LLP Form 3 within 30 days of the COI date. TAXAJ files Form 3 as part of the LLP registration package — no penalty risk.
Stamp Duty on LLP Agreement — All FAQs Answered
LLP Registration & Post-Incorporation Services
TAXAJ handles the complete LLP lifecycle — registration, stamp duty, Form 3 filing, annual compliance and amendments across India.
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