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Share Capital & Stamp Duty

Stamp duty on share issuance and transfer — state-wise.

The Share Capital and Stamp Duty tool estimates the stamp duty payable on the Memorandum and Articles of Association at incorporation or when authorised share capital is increased. Rates and slabs vary by state and change periodically, so a state-wise reference is included. It is for founders and companies planning incorporation or a capital increase.

Use the Share Capital & Stamp Duty

Indicative Stamp Duty

State-
Stamp duty rate-
Minimum-
Maximum (cap)-
Estimated stamp duty₹ 0
Indicative only. Confirm exact stamp duty with MCA portal at the time of incorporation. Stamp duty is charged on both MOA and AOA (combined or separately based on state). Some states also levy registration / filing fees in addition.

Generated on 16 October 2026 at skagandassociates.com — for information only, not professional advice

Estimate stamp duty payable on incorporation / increase in authorised share capital. State-wise stamp duty applies on Memorandum of Association (MOA) and Articles of Association (AOA). Rates and slabs vary by state and change periodically.

State-wise Stamp Duty Reference

The Delhi rate was checked in September 2026. Rates for other states are carried forward from earlier references and have not been re-verified; they are marked "unverified". Always confirm the amount computed on the MCA portal when filing SPICe+ or SH-7.

State Rate Minimum Maximum (cap)
Delhi MOA Rs 200 + AOA 0.15% of authorised capital - Rs 25,00,000 (AOA)
Maharashtra (unverified) 0.2% of authorised capital Rs 1,000 Rs 50,00,000
Karnataka (unverified) 0.15% authorised + Rs 1,000 Rs 1,000 Rs 10,00,000
Tamil Nadu (unverified) 0.5% of authorised capital Rs 200 Rs 5,00,000
Gujarat (unverified) 0.5% of authorised capital Rs 100 Rs 5,00,000
Telangana (unverified) 0.15% authorised Rs 500 Rs 25,00,000
Uttar Pradesh (unverified) 0.15% Rs 500 Rs 25,00,000
West Bengal (unverified) 0.15% Rs 1,000 Rs 50,000
Haryana (unverified) 60 paise per Rs 1,000 of capital Rs 60 Rs 60,000
Punjab (unverified) 0.5% on AOA Rs 5,000 Rs 10,00,000
Rajasthan (unverified) 0.5% authorised Rs 500 Rs 25,00,000
Madhya Pradesh (unverified) 0.15% Rs 5,000 Rs 25,00,000
Kerala (unverified) 0.5% of share capital Rs 1,000 -
Andhra Pradesh (unverified) 0.15% authorised Rs 500 Rs 25,00,000
Odisha (unverified) Rs 600 + 0.05% capital Rs 700 Rs 10,00,000
Stamp duty on issue of shares: Separate from MOA / AOA duty, the issue of shares attracts stamp duty of 0.005% of the issue value under the Indian Stamp Act, 1899 as amended by the Finance Act, 2019, in force from 1 July 2020. For shares issued in demat form it is collected through the depository; transfer of shares (other than debentures) on a delivery basis attracts 0.015%.
Important note: This tool provides an indicative output only. It does not factor in every special provision, surcharge, exception, or recent notification. Verify with the firm before acting on any computation.

Frequently Asked Questions

Is stamp duty payable on MOA and AOA?
Yes. Stamp duty is payable on the Memorandum and Articles of Association at incorporation and when authorised share capital is increased. The rate is set by the state where the registered office is located, often a flat amount on the MOA and a percentage of authorised capital on the AOA, with a maximum. Confirm the exact amount on the MCA portal at the time of filing.
What is the stamp duty on authorised capital in Delhi?
In Delhi the MOA attracts a flat ₹200 and the AOA attracts 0.15% of authorised capital, subject to a maximum of ₹25 lakh. For example, authorised capital of ₹10 lakh attracts ₹1,500 on the AOA plus ₹200 on the MOA, a total of ₹1,700. A small stamp duty on the incorporation e-form may also be collected through SPICe+.
What stamp duty applies when shares are issued?
Since 1 July 2020, the issue of shares attracts stamp duty of 0.005% of the issue value under the Indian Stamp Act, 1899 as amended by the Finance Act, 2019. For shares issued in demat form the duty is collected through the depository. Transfer of shares on a delivery basis attracts 0.015%.
How does the stamp duty calculator work?
Select the state of the registered office and enter the authorised share capital. The tool applies that state's percentage rate to the capital, limits the result to the state's minimum and maximum where these are specified, and adds any flat MOA duty. Where a state's rate is not a simple percentage, it refers you to the rate column. Rates for states other than Delhi are marked unverified, and all results are indicative only.

Due in the next 30 days

ROC
  1. Form 8: LLP Statement of Account and SolvencyIn 13 days · ROC
  2. AOC-4: Filing of financial statements with ROCIn 13 days · ROC
  3. MSME-1 for Apr–Sep 2026In 14 days · ROC

Full compliance calendar → Statutory dates, which can be extended by notification. General information only.

Published by SKAG and Associates, Chartered Accountants, New Delhi · Proprietor CA Gaurav Singh (ICAI M.No. 539050). General information only, not professional advice.

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