Calculate the stamp duty payable on a partnership deed (a firm under the Indian Partnership Act, 1932) based on your state and total capital contribution. The deed is stamped as the “instrument of partnership” under each State’s Stamp Act, so the duty — whether a flat fee or a percentage of capital — varies from state to state.
Partnership deed details
Enter the total capital contributed by all partners as stated in the deed. If a partner brings immovable property as capital, some states charge the deed as a conveyance — verify locally.
Stamp duty payable
on the partnership deed
1% of capital (min ₹500, max ₹50,000).
How stamp duty on a partnership deed works
A partnership deed is the “instrument of partnership” and is stamped under the relevant State Stamp Act. Because stamp duty is a State subject, the rate and structure differ from State to State: some States levy a flat fee regardless of capital, while others charge a percentage of the partners’ capital contribution, often with a minimum and a maximum cap.
Stamp duty is different from registering the firm
Paying stamp duty on the deed is separate from registering the firm with the Registrar of Firms. Registration under the Indian Partnership Act, 1932 is optional and carries its own State fee. An unregistered firm’s deed is still validly stamped; registration mainly affects the firm’s ability to sue and enforce its rights. This calculator covers only the stamp duty on the deed.
When and how it is paid
- The deed should be executed on stamp paper of the correct value, or the duty paid by franking at an authorised bank or by e-stamping, before or at the time of signing.
- The amount depends on the State and, in many States, on the total capital contribution of the partners.
- If a partner introduces immovable property as capital, several States charge the deed at conveyance rates — check the position in your State.
State-wise stamp duty on a partnership deed
The table below summarises the stamp duty on a partnership deed across States and Union Territories. Figures are compiled from State Stamp Act schedules and reputable references and can change by State notification — always confirm the current rate with the relevant State Inspector General of Registration (IGR) before execution.
| State / UT | Stamp duty on partnership deed (by capital contribution) |
|---|---|
| Maharashtra | 1% of capital, minimum ₹500, maximum ₹50,000 (cap raised from ₹15,000 in 2024) |
| Delhi | 1% of capital, maximum ₹5,000 (a minimum of ₹200 is commonly applied) |
| Karnataka | Flat ₹2,000 (differs from the LLP-agreement rate) |
| Gujarat / Dadra & Nagar Haveli | 1% of capital, maximum ₹10,000 |
| Rajasthan | ₹2,000 per ₹50,000 of capital (minimum ₹2,000, maximum ₹10,000) |
| Madhya Pradesh | 2% of capital (minimum ₹2,000, maximum ₹10,000) |
| Bihar / Jharkhand | 2.5% of capital (minimum ₹1,000, maximum ₹10,000) |
| Chhattisgarh | ₹1,000 up to ₹50,000; otherwise 2% of capital, maximum ₹5,000 |
| Jammu & Kashmir | ₹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 |
| Kerala | Flat ₹5,000 |
| Tripura | Flat ₹2,000 (per the 2020 amendment; older tables show ₹100) |
| Punjab / Haryana | Flat ₹1,000 |
| Uttar Pradesh / Uttarakhand | Flat ₹750 |
| Andhra Pradesh / Telangana | Flat ₹500 (₹100 if capital up to ₹5,000) |
| Odisha | Approx. ₹500 (sources range from ₹200 to ₹2,000 — verify locally) |
| Tamil Nadu | Flat ₹300 (₹50 if capital up to ₹500) |
| West Bengal / Daman & Diu | Flat ₹150 |
| Assam, Himachal Pradesh, Sikkim, Arunachal, Manipur, Meghalaya, Mizoram, Nagaland | Flat ₹100 |
Notes: Karnataka and Tripura levy a flat ₹2,000 partnership-deed duty that differs from their LLP rate. For Odisha, Daman & Diu and the smaller North-Eastern states the partnership-deed figure is not uniformly stated across sources — confirm with the State Stamp Act before execution.
Frequently asked questions
How is stamp duty on a partnership deed calculated?
Is partnership deed stamp duty the same in every state?
Is stamp duty the same as registering the partnership firm?
How does it compare with LLP agreement stamp duty?
What happens if the partnership deed is not adequately stamped?
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 a partnership deed is governed by each State’s Stamp Act, can change by State notification, and may depend on the specific facts (for example, property introduced as capital). 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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