LLP Agreement Stamp Duty Calculator (State-wise)

Calculate the stamp duty payable on your LLP Agreement (filed with the MCA in Form 3) based on your state and total capital contribution. Stamp duty on an LLP agreement is levied under each State’s Stamp Act and is generally linked to the partners’ capital contribution, so it varies widely between states.

LLP agreement details

Enter the total capital contribution of all partners as stated in the LLP agreement.

Stamp duty payable

₹1,000

on the LLP agreement

StateMaharashtra
Capital contribution₹1,00,000
Stamp duty₹1,000

1% of capital (min ₹500, max ₹50,000).

How stamp duty on an LLP agreement works

An LLP agreement is stamped as an instrument under the relevant State Stamp Act. Following the Finance (No. 2) Act, 2009, which brought LLPs within the stamping regime applicable to partnership instruments, States charge stamp duty on the LLP agreement based on the capital contribution of the partners. Because stamp duty is a State subject, the rate, structure and any minimum or maximum cap differ from State to State. Some States levy a flat fee regardless of capital, while others charge a percentage of capital or a slab amount with a cap.

When and how it is paid

  • The LLP agreement must be executed on stamp paper of the correct value and filed with the MCA in Form 3 within 30 days of incorporation. Late filing of Form 3 attracts a penalty of ₹100 per day with no cap, so the stamp duty should be arranged in this window.
  • Stamp duty can be paid by executing the agreement on non-judicial stamp paper, by franking at an authorised bank, or by e-stamping (now mandatory for most denominations in States such as Delhi, Karnataka and Gujarat; Maharashtra uses GRAS / e-SBTR online).
  • Stamp duty is a State levy and is separate from the MCA / RoC Form-3 filing fee, which is a central charge paid to the Ministry of Corporate Affairs.

State-wise stamp duty on LLP agreement

The table below summarises the stamp duty on an LLP agreement across States and Union Territories. Figures are compiled from State Stamp Act schedules and incorporation-service references and can change by State notification — always confirm the current rate with the relevant State Inspector General of Registration (IGR) before execution.

State / UTStamp duty on LLP agreement (by capital contribution)
Maharashtra1% of capital, minimum ₹500, maximum ₹50,000 (cap raised from ₹15,000 in 2025)
Delhi1% of capital, maximum ₹5,000 (a minimum of ₹200 is commonly applied)
Karnataka₹1,000 up to ₹10 lakh capital; +₹500 for every ₹5 lakh above, maximum ₹10,000
Gujarat / Dadra & Nagar Haveli1% of capital, maximum ₹10,000
Rajasthan₹2,000 per ₹50,000 of capital (minimum ₹2,000, maximum ₹10,000)
Madhya Pradesh2% of capital (minimum ₹2,000, maximum ₹10,000)
Bihar / Jharkhand2.5% of capital (minimum ₹2,500, maximum ₹10,000)
Chhattisgarh₹1,000 up to ₹50,000; otherwise 2% of capital, maximum ₹5,000
Goa₹500 plus ₹500 per ₹50,000 of capital, maximum ₹5,000
KeralaFlat ₹5,000
Punjab / HaryanaFlat ₹1,000
Uttar Pradesh / UttarakhandFlat ₹750
Andhra Pradesh / TelanganaFlat ₹500 (₹100 if capital up to ₹5,000)
Tamil NaduFlat ₹300
OdishaFlat ₹200
West Bengal / Daman & DiuFlat ₹150
Assam, Himachal Pradesh, J&K, Sikkim, Tripura, Arunachal, Manipur, Meghalaya, Mizoram, NagalandFlat ₹100

Notes: In Assam an LLP agreement is commonly stamped at ₹100 (some authorities apply the ₹1,000 partnership-instrument rate). For Delhi the ₹200 minimum and for Uttar Pradesh the treatment of very high capital are not uniformly stated across sources — verify locally for large LLPs.

Frequently asked questions

How is stamp duty on an LLP agreement calculated?
It is charged under the relevant State Stamp Act and is generally based on the total capital contribution of the partners. Depending on the State it may be a flat fee, a percentage of capital (often with a minimum and maximum cap), or a slab amount. Select your State and enter the capital contribution above to get the amount.
Is the stamp duty on an LLP agreement the same in every state?
No. Stamp duty is a State subject, so the rate and structure vary widely. For example, a typical LLP with ₹1 lakh capital pays about ₹1,000 in Maharashtra, ₹1,000 in Karnataka, ₹500 in Telangana, ₹300 in Tamil Nadu and ₹150 in West Bengal.
When and how is the stamp duty paid?
The LLP agreement must be executed on stamp paper of the correct value and filed with the MCA in Form 3 within 30 days of incorporation. The duty can be paid via non-judicial stamp paper, franking at a bank, or e-stamping, depending on the State.
Is stamp duty different from the MCA / RoC filing fee?
Yes. Stamp duty is a State levy paid to the State (through stamp paper, franking or e-stamp). It is separate from the MCA Form-3 filing fee, which is a central charge paid to the Ministry of Corporate Affairs.
What happens if the LLP agreement is not adequately stamped?
An insufficiently stamped agreement can be treated as invalid for evidentiary purposes and may attract penalties on impounding. It is best to pay the correct stamp duty before or at the time of executing the agreement and filing Form 3.

Built & reviewed by a practising Chartered Accountant. State-wise rates are compiled from State Stamp Act schedules and verified against official sources where available (as of 2025).

This calculator and the information here are for general educational purposes only and do not constitute professional, legal, or tax advice. Stamp duty on an LLP agreement is governed by each State’s Stamp Act, can change by State notification, and may depend on the specific facts. Please verify the current rate, any minimum/maximum cap, and available concessions with the relevant State Stamp Act or IGR portal before acting. See our disclaimer.

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