LLP Registration
Is Stamp Paper Required for an LLP Agreement? State-Wise Rates in India
Ahmedabad, Gujarat
Yes — every LLP Agreement in India must be executed on non-judicial stamp paper (or via e-stamping) before it's filed with the MCA as Form 3. But how much stamp duty you pay isn't fixed nationally — it depends entirely on which state your LLP's registered office is in, because stamp duty is a state subject, not a central one. Two LLPs with an identical ₹5 lakh capital contribution can pay ₹300 in Tamil Nadu and ₹5,000 in Maharashtra for the same agreement.
Here's what it costs based on where your registered office is located:
- Gujarat — 1% of capital contribution, slab-based: ₹1,000 minimum (up to ₹1L capital), rising to a ₹10,000 cap.
- Maharashtra — 1% of capital contribution, ₹500 minimum, ₹15,000 cap.
- Rajasthan — roughly ₹2,000 per ₹50,000 of capital, ₹2,000–4,000 minimum, ₹10,000 cap.
- Delhi (NCT) — 1% of capital contribution, ₹200–500 minimum, ₹5,000 cap.
- Karnataka — slab-based, increasing above ₹10 lakh capital, roughly ₹1,000–5,000 base. Sources disagree on the exact base and increment here — confirm with your local sub-registrar or a Karnataka-based CA before paying.
- Tamil Nadu — flat ₹300 regardless of capital.
- West Bengal — flat ₹150.
- Uttar Pradesh — flat ₹750.
- Madhya Pradesh — 2% of capital contribution, ₹2,000 minimum, ₹10,000 cap.
- Punjab / Haryana — flat ₹1,000.
- Andhra Pradesh — flat ₹500.
- Telangana — slab-based on capital, ₹50–200.
A few things that trip people up:
- It's the registered office state that governs the rate — not where the partners live, and not where the LLP does most of its business.
- If a partner contributes capital as property instead of cash, most states charge conveyance duty on the market value of that property instead of the flat/slab rate above — this can turn a ₹5,000 bill into a much larger one.
- Pay the stamp duty before executing the agreement (i.e., before partners sign), not after. Filing Form 3 late attracts its own separate penalty and is unrelated to the stamp duty itself.
- Some states (Gujarat, Maharashtra, Delhi, Karnataka) support online e-stamping through SHCIL or the state treasury portal; others still require physical stamp paper from a licensed vendor.
Rates above are compiled from multiple current sources as of August 2026 and are indicative — always verify the exact figure with your state's stamp duty office or e-stamping portal before paying, since these are revised periodically by state notification.