LLP Agreement Stamp Duty Calculator
Every LLP Agreement in India has to be executed on stamp paper before it is filed with the MCA as Form 3 — and in Gujarat, the duty is 1% of the total capital contribution, with a ₹1,000 minimum and a ₹10,000 cap. Enter your contribution below for the exact figure, or pick another state — the calculator covers 13 in total.
LLP Agreement stamp duty calculator
Pick the state where your LLP’s registered office is and enter the total capital contribution. Gujarat is pre‑selected. This is the amount to pay before the partners sign the LLP Agreement and it is filed as Form 3.
Stamp duty is a state subject, revised by state notification from time to time — this is a guidance estimate compiled from current published rates (checked September 2026), not a demand. Confirm the exact payable amount with your state’s e‑stamping portal, a licensed stamp vendor, or your local sub‑registrar before paying. Government stamp duty only — no professional or filing charges.
Gujarat LLP Agreement stamp duty — the exact rule
The formula is simple once you see it: take 1% of the total capital contribution, then apply a floor of ₹1,000 and a ceiling of ₹10,000. Below ₹1,00,000 contribution, you pay the ₹1,000 minimum regardless of the exact 1% figure. At ₹10,00,000 contribution and above, you pay the ₹10,000 cap no matter how large the LLP is.
| Capital contribution | 1% calculation | Stamp duty payable |
|---|---|---|
| ₹50,000 | ₹500 — below the minimum | ₹1,000 |
| ₹1,00,000 (₹1 lakh) | ₹1,000 — exactly the minimum | ₹1,000 |
| ₹5,00,000 (₹5 lakh) | ₹5,000 | ₹5,000 |
| ₹10,00,000 (₹10 lakh) | ₹10,000 — exactly the cap | ₹10,000 |
| ₹25,00,000 (₹25 lakh) | ₹25,000 — above the cap | ₹10,000 |
| ₹1,00,00,000 (₹1 crore) | ₹1,00,000 — above the cap | ₹10,000 |
What about a Supplementary LLP Agreement?
A Supplementary Agreement — used to record a change such as admitting a partner, changing the profit-sharing ratio, or changing the registered office — is a fresh instrument and needs its own stamp duty, separate from what was paid at incorporation. In Gujarat this is a flat ₹300 where the change does not involve a change in capital contribution. If the supplementary agreement does increase the contribution, the increase is stamped at the same 1% rate as the original agreement instead of the flat ₹300. Other states typically charge a similarly nominal fixed amount for a no-capital-change supplementary agreement (Karnataka commonly cites ₹500) — confirm the exact current figure with your local sub-registrar, since this specific value is less consistently published than the main agreement rate.
How to pay it in Gujarat
- e-Stamping is the standard route for paying LLP Agreement stamp duty in Gujarat.
- Physical non-judicial stamp paper from a licensed stamp vendor still works where e-stamping is not convenient for the value you need.
- Either way, the stamp paper or e-stamp certificate has to be dated before the partners sign the LLP Agreement — not after. Executing first and stamping later defeats the purpose and risks the under-stamping consequences below.
- Once signed on the correctly stamped paper, the agreement is attached to Form 3 and filed with the MCA within 30 days of incorporation.
Do you need to register it with the sub-registrar?
Generally, no. Filing the stamped LLP Agreement as MCA Form 3 is the compliance step the law actually requires — there is no separate compulsory registration with the Gujarat sub-registrar under the Registration Act, 1908. That changes only if the agreement itself creates or transfers a right in immovable property (see below), in which case that specific portion may need registration quite apart from the stamp duty question. Notarisation is not legally required for the MCA filing either; some firms notarise anyway as an extra evidentiary step, which is optional and low-cost.
If a partner is contributing property instead of cash
When a partner brings in immovable property as capital instead of cash, that portion is typically stamped separately — at the higher conveyance-duty rate on the property’s market or Jantri value, not the 1%/minimum/cap rule above. This is easy to miss and can turn a ₹10,000 bill into a much larger one. Get the property valued and confirm the applicable conveyance rate with your local sub-registrar before the agreement is stamped — the calculator above flags this when you tick the property box, but it cannot compute the conveyance figure itself since that depends on the specific property.
What happens if the agreement is under-stamped
An LLP Agreement that carries less stamp duty than it should is inadmissible as evidence in court until the deficiency — plus, in Gujarat, a penalty of up to 10 times the shortfall — is made good. It does not stop you from filing Form 3, but it leaves the agreement legally weak exactly when partners might need to rely on it, such as a dispute over profit share or exit terms. It costs nothing extra to get the figure right before execution.
Stamp duty in other states
Stamp duty is a state subject, so the registered-office state decides the rate — not where the partners live or where the LLP does most of its business. Here is what the other 12 states in the calculator use:
| State | Rate | Minimum | Cap |
|---|---|---|---|
| Maharashtra | 1% of contribution | ₹500 | ₹15,000 |
| Delhi (NCT) | 1% of contribution | ₹200–500 | ₹5,000 |
| Madhya Pradesh | 2% of contribution | ₹2,000 | ₹10,000 |
| Rajasthan | ~₹2,000 per ₹50,000 of capital | ₹2,000–4,000 | ₹10,000 |
| Karnataka | Slab-based above ₹10L capital — sources disagree on the exact base | ~₹1,000 | ~₹5,000 |
| Telangana | Slab-based on capital | ₹50 | ₹200 |
| Tamil Nadu | Flat, regardless of capital | ₹300 | |
| West Bengal | Flat, regardless of capital | ₹150 | |
| Uttar Pradesh | Flat, regardless of capital | ₹750 | |
| Punjab | Flat, regardless of capital | ₹1,000 | |
| Haryana | Flat, regardless of capital | ₹1,000 | |
| Andhra Pradesh | Flat, regardless of capital | ₹500 | |
Rates compiled from multiple current sources as of September 2026 and are indicative for the non-Gujarat states — state stamp duty notifications change periodically, so confirm the exact figure with your state’s e-stamping portal or a local CA before paying. See the full state-wise stamp duty guide for the narrative version of this table.
Frequently asked questions
Is stamp paper required for an LLP Agreement in Gujarat?
Yes. Every LLP Agreement must be executed on non-judicial stamp paper (or an e-stamp certificate) before the partners sign it, and the stamped agreement is then filed with the MCA as Form 3. This applies in Gujarat and every other state — only the rate differs.
How much is the stamp duty for an LLP Agreement in Gujarat?
1% of the total capital contribution, with a minimum of ₹1,000 and a cap of ₹10,000. A ₹1,00,000 contribution pays the ₹1,000 minimum; a ₹10,00,000 or larger contribution pays the ₹10,000 cap. Use the calculator on this page for contributions in between.
What is the stamp duty for a ₹10,00,000 (₹10 lakh) LLP in Gujarat?
₹10,000. 1% of ₹10,00,000 is exactly ₹10,000, which is also Gujarat’s cap — so any contribution of ₹10 lakh or more pays the same ₹10,000.
How do I pay the stamp duty — where do I buy the stamp paper?
Gujarat supports online e-stamping, or physical non-judicial stamp paper from a licensed vendor where e-stamping is not convenient. Either way, procure it before the partners sign the agreement.
Does the LLP Agreement need to be registered with the sub-registrar in Gujarat?
No, not by default. Filing the stamped agreement as MCA Form 3 is what the law requires; separate registration under the Registration Act, 1908 is only triggered if the agreement itself creates or transfers rights in immovable property.
What if a partner is contributing property instead of cash?
That portion is usually stamped separately, at the higher conveyance-duty rate on the property’s market or Jantri value — not the 1%/minimum/cap rule above. Get the property valued and confirm the conveyance rate with your local sub-registrar before paying.
What happens if the LLP Agreement is stamped for less than it should be?
An insufficiently stamped agreement is inadmissible as evidence in court until the deficiency is made good, and Gujarat can charge a penalty of up to 10 times the shortfall. It is worth getting the amount right before execution rather than correcting it later.
Is the stamp duty the same as the MCA Form 3 filing fee?
No — they are separate and unrelated. Stamp duty is a one-time state charge on the LLP Agreement document itself, paid before signing. The Form 3 filing fee is a separate MCA charge for filing that signed agreement, and late filing of Form 3 attracts its own additional fee that has nothing to do with the stamp duty amount.
Which state’s stamp duty applies — where the partners live or where the LLP does business?
Neither. It is set by the state where the LLP’s registered office is located, regardless of where the individual partners live or where the LLP actually operates.
Does this also apply to a Supplementary LLP Agreement?
Yes. A Supplementary Agreement (used to record a change such as a new partner or a change in profit share) is a fresh instrument and is generally stamped again, though usually at a nominal fixed value rather than the full percentage — check the specific value with your local stamp office. See our Supplementary LLP Agreement draft template for the format.