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Registration — State-Wise Guide 2025-26
Calculate stamp duty on MOA and AOA for private limited company incorporation in India. Rates vary by state under SPICe+. Use our free calculator for instant estimates across all major states.
Stamp Duty on MOA and AOA — Complete Guide for Private Limited Companies
When registering a Private Limited Company in India through the SPICe+ (INC-32) form on the MCA portal, stamp duty is a mandatory government levy payable on two key incorporation documents — the Memorandum of Association (MOA) and the Articles of Association (AOA). This duty is governed by the Indian Stamp Act, 1899 and the respective State Stamp Acts, making it the most variable component of company registration cost in India.
Stamp duty on MOA for a private limited company is typically linked to the authorised share capital declared at incorporation. States like Karnataka charge a flat ₹500 regardless of capital, while states like Tamil Nadu charge 1% of authorised capital — making the choice of registered office state a significant financial decision for founders. The MCA SPICe+ system automatically calculates and collects stamp duty electronically through e-Stamping at the time of filing, so incorrect capital declaration can delay your Certificate of Incorporation (COI) by 5–10 working days.
TAXAJ's CA and CS team has handled 10,000+ company registrations across India and can advise you on the optimal capital structure and state selection to minimise stamp duty while maintaining compliance. Use the free Stamp Duty Calculator below or register your company with TAXAJ today.
MOA & AOA Stamp Duty Calculator — Private Limited Company
Select your state and authorised capital to get an instant estimate of stamp duty payable on MOA and AOA during SPICe+ incorporation.
⚠️ This is an indicative estimate only. Actual stamp duty is calculated by the MCA SPICe+ system at time of filing. Always verify on mca.gov.in before submitting. Underpayment of even ₹100 can delay Certificate of Incorporation by 5–10 working days.
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Stamp Duty on MOA & AOA — All Major States 2025-26
Complete state-wise stamp duty rates for private limited company registration. Rates updated as per prevailing State Stamp Acts and MCA e-Stamp system 2025-26.
| State | MOA Stamp Duty (₹1L Capital) | MOA Stamp Duty (₹10L Capital) | AOA Stamp Duty | Rate Type | Cost Level |
|---|---|---|---|---|---|
| Karnataka | ₹500 (flat) | ₹500 (flat) | ₹500 (flat) | Fixed flat rate | Low Best |
| Maharashtra | ₹200 | ₹2,000 | ₹1,000 approx. | Slab-based on capital | Low–Moderate |
| Delhi | ₹150 (0.15%) | ₹1,500 | ₹100 flat + capital slabs | % of capital, max ₹25L | Moderate |
| Gujarat | ₹300 | ₹1,500 | ₹3 per ₹500 capital | Slab + % hybrid | Moderate |
| Telangana / AP | ₹200 | ₹1,500 | ₹1,000 approx. | % of capital | Low |
| Uttar Pradesh | ₹1,000 | ₹3,000 | ₹1,000–₹2,000 | Slab-based | Moderate |
| Rajasthan | ₹500 | ₹2,000 | ₹1,000 approx. | Slab-based | Moderate |
| Tamil Nadu | ₹1,000 (1%) | ₹10,000 (1%) | ₹1,000 approx. | 1% of capital — high | High |
| West Bengal | ₹500 | ₹2,000 | ₹1,000 approx. | Slab-based | Moderate |
| Kerala | ₹1,000 | ₹5,000 | ₹2,000 approx. | % of capital | High |
| Punjab | ₹1,000 | ₹5,000 | ₹2,000 approx. | % of capital | High |
| Haryana | ₹500 | ₹2,000 | ₹1,000 approx. | Slab-based | Moderate |
| Madhya Pradesh | ₹1,000 | ₹5,000 | ₹2,000 approx. | % of capital | High |
| Goa | ₹200 | ₹1,000 | ₹500 approx. | Low flat rates | Low |
| Bihar | ₹500 | ₹2,000 | ₹1,000 approx. | Slab-based | Moderate |
💡 Pro Tip: Karnataka (flat ₹500 MOA + ₹500 AOA regardless of capital) and Goa offer the lowest stamp duty for company registration. Tamil Nadu, Kerala, and Punjab have the highest rates. TAXAJ recommends starting with ₹1 lakh authorised capital to minimise initial stamp duty — you can increase it later via Form SH-7 when actually needed.
MOA, AOA & SPICe+ — What You Need to Know
Understanding what attracts stamp duty helps you plan your company registration correctly.
Memorandum of Association (MOA)
The MOA defines the company's constitution — name, registered state, main objects, liability, and authorised share capital. Stamp duty on MOA is the major variable cost tied to capital declared. TAXAJ drafts MOA as part of incorporation.
Articles of Association (AOA)
The AOA governs internal management — director appointments, shareholder rights, share transfers, board meetings. Stamp duty on AOA is generally lower, often linked to paid-up capital. Filed alongside MOA in SPICe+.
SPICe+ (INC-32) — E-Stamping
The SPICe+ form on MCA portal auto-calculates stamp duty based on state and capital at time of filing. Duty is collected electronically — no physical stamps needed. Incorrect entry delays COI by 5–10 days.
Authorised vs Paid-Up Capital
Authorised capital is the maximum shares a company can issue — stamp duty on MOA is based on this. Paid-up capital is actually subscribed — AOA stamp duty may link to this. Start low to save on stamp duty.
SH-7 — Capital Increase Later
If you need to increase authorised capital later, file Form SH-7 with ROC — stamp duty is payable only on the incremental increase. TAXAJ handles SH-7 filings with correct stamp duty computation.
MCA Government Filing Fees
Apart from stamp duty, MCA charges government filing fees for SPICe+ based on capital. For capital up to ₹15 lakhs, SPICe+ itself is free. Government fees apply only above ₹15L authorised capital.
How to Pay Stamp Duty During Private Limited Company Registration
Stamp duty is collected electronically through the MCA SPICe+ system. Here's how the process works step by step.
Choose State & Capital
Decide the state of registered office and authorised capital. These two factors determine your total stamp duty. Karnataka and Goa are most cost-efficient.
Name Reservation (RUN)
File RUN (Reserve Unique Name) or use SPICe+ Part-A to reserve your company name with MCA. One name + one alternative allowed.
Draft MOA & AOA
TAXAJ prepares e-MOA (INC-33) and e-AOA (INC-34) with correct objects, capital structure, and subscriber details. Incorrect drafting causes rejection.
File SPICe+ (INC-32)
Submit the integrated SPICe+ form on MCA portal. System auto-calculates stamp duty, MCA fees, PAN, TAN, GST, EPFO, ESIC applications in one go.
E-Stamp Payment
Stamp duty is paid electronically at time of SPICe+ submission via the integrated payment gateway. No physical stamps or franking required since 2020.
Certificate of Incorporation
ROC issues Certificate of Incorporation (COI) with CIN, PAN, TAN — typically within 7–10 working days of correct filing. TAXAJ delivers the complete incorporation kit.
Stamp Duty for Private Limited Company — All FAQs
Company Registration & Post-Incorporation Services
TAXAJ handles end-to-end company registration including stamp duty, SPICe+ filing, and post-incorporation compliance across India.
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