Calculate the stamp duty on an LLP agreement registered in Maharashtra, based on the partners’ capital contribution. In Maharashtra the LLP agreement is stamped under Article 47 of the Maharashtra Stamp Act at 1% of the capital contribution, subject to a minimum of ₹500 and a maximum of ₹50,000.
Maharashtra LLP agreement
Enter the total capital contributed by all partners as stated in the LLP agreement.
Stamp duty payable
on the LLP agreement in Maharashtra
1% of capital, with a minimum of ₹500 and a maximum of ₹50,000. The cap binds only when capital exceeds ₹50 lakh.
Stamp duty on an LLP agreement in Maharashtra
In Maharashtra, an LLP agreement is chargeable to stamp duty under Article 47 of the Maharashtra Stamp Act, which expressly covers limited liability partnerships. The duty is 1% of the capital contribution of the partners, subject to a minimum of ₹500 and a maximum of ₹50,000. So a typical LLP with ₹1 lakh of capital pays ₹1,000, while the ₹50,000 cap applies only once total capital crosses ₹50 lakh.
The maximum was raised from ₹15,000 to ₹50,000 by the Maharashtra Stamp (Amendment) legislation in 2024-25, so older articles and calculators that still show a ₹15,000 cap are out of date for high-capital LLPs.
| Capital contribution | Stamp duty (Maharashtra) |
|---|---|
| Up to ₹50,000 | ₹500 (minimum) |
| ₹1,00,000 | ₹1,000 |
| ₹5,00,000 | ₹5,000 |
| ₹10,00,000 | ₹10,000 |
| ₹50,00,000 and above | ₹50,000 (maximum) |
When and how to pay it in Maharashtra
- 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.
- In Maharashtra the duty is normally paid online through GRAS (gras.mahait.org) or an e-SBTR from an authorised bank, rather than physical stamp paper.
- Stamp duty is a State levy and is separate from the MCA / RoC Form-3 filing fee, which is a central charge.
Frequently asked questions
How much is the stamp duty on an LLP agreement in Maharashtra?
Is there a maximum cap on LLP stamp duty in Maharashtra?
How do I pay LLP agreement stamp duty in Maharashtra?
Is the stamp duty the same as the MCA filing fee?
Other states & calculators: LLP agreement stamp duty (all states) · Partnership deed stamp duty · All stamp duty calculators
Built & reviewed by a practising Chartered Accountant. Rates reflect the Maharashtra Stamp Act (Article 47) as currently applicable, with the maximum cap revised to ₹50,000 in 2024-25.
This calculator and the information here are for general educational purposes only and do not constitute professional, legal, or tax advice. Stamp duty can change by State notification and may depend on the specific facts. Please verify the current rate and any cap with the Maharashtra Inspector General of Registration (IGR) before acting. See our disclaimer.