Stamp Duty on LLP Agreement — State-wise Chart (India) | As per respective State Stamp Acts & Finance Bill, 2009 – Stamp Duty on LLP Agreement — All States & UTs of India
Summary : Stamp duty on an LLP Agreement in India is governed by the stamp laws of the state where the LLP’s registered office is located, making it a state-specific compliance requirement. Until a state prescribes a separate LLP stamp duty, the duty applicable to partnership agreements applies, as clarified under the Finance Bill, 2009 and MCA guidelines. The LLP Agreement must be executed on appropriate non-judicial stamp paper and filed through MCA Form 3 within 30 days of incorporation, failing which a penalty of ₹100 per day may apply without any upper limit. Stamp duty rates vary significantly across states, ranging from nominal fixed amounts in several northeastern states and Union Territories to percentage-based or slab-based duties in states such as Maharashtra, Gujarat, Bihar, Karnataka, and Delhi. Incorrect or insufficient stamping can render the agreement inadmissible in court and attract penalties up to ten times the deficient duty. Businesses should verify the latest state-specific rates before execution.
Legend: Flat = Fixed amount regardless of capital Slab = Amount varies by capital band % Based = Percentage of total capital contribution
| # | State / UT | Governing Act / Provision | < Rs.1L | Rs.1L–5L | Rs.5L–10L | > Rs.10L | Key Notes & Conditions | Type |
| 1 | Andhra Pradesh | A.P. Stamp Act, 1899 – Article 40 (Partnership) | Rs. 500 | Rs. 500 | Rs. 500 | Rs. 500 | Flat Rs. 500 for capital above Rs. 5,000; Rs. 100 for capital up to Rs. 5,000. No slab variation. | Flat |
| 2 | Arunachal Pradesh | Indian Stamp Act, 1899 (adopted) – Article 45 | Rs. 100 | Rs. 100 | Rs. 100 | Rs. 100 | Rs. 30 if capital ≤ Rs. 1,000; Rs. 100 in all other cases. | Flat |
| 3 | Assam | Assam Stamp Act, 2023 / Indian Stamp Act 1899 – Article 45 | Rs. 100 | Rs. 100 | Rs. 100 | Rs. 100 | Rs. 20 if capital ≤ Rs. 1,000; Rs. 100 in all other cases. | Flat |
| 4 | Bihar | Indian Stamp Act (Bihar adaptation) – Article 45 | Rs. 2,500 | Rs. 5,000 | Rs. 5,000 | Rs. 5,000 (max Rs. 10,000 @ 2.5%) | 2.5% of capital contribution. Maximum Rs. 10,000. If capital not disclosed: Rs. 10,000. | Slab |
| 5 | Chhattisgarh | C.G. Stamp Act, 2016 – Article 45 (Partnership) | Rs. 2,000 | Rs. 2,000–5,000 | Rs. 5,000 | Rs. 5,000 | Capital ≤ Rs. 50,000: Rs. 1,000; above Rs. 50,000: 2% of capital. Maximum Rs. 5,000. | Slab |
| 6 | Delhi (NCT) | Indian Stamp (Delhi Amendment) Act – Article 45 | Rs. 1,000 | Rs. 2,000–5,000 | Rs. 5,000 | Rs. 5,000 | 1% of capital. Minimum Rs. 200; maximum Rs. 5,000. E-stamping available via SHCIL. | % Based |
| 7 | Goa | Goa Stamp Duty Act, 1968 – Article 45 | Rs. 150 | Rs. 150 | Rs. 150 | Rs. 150 | Rs. 500 per Rs. 50,000 of capital; maximum Rs. 5,000. Commonly reported as Rs. 150 flat. | Flat |
| 8 | Gujarat | Gujarat Stamp Act, 1958 – Article 45 (Partnership) | Rs. 1,000 | Rs. 2,000–5,000 | Rs. 6,000–10,000 | Rs. 10,000 | Re. 1 per Rs. 100 of capital (i.e. 1%). Maximum Rs. 10,000. E-stamping via GRAS portal. | Slab |
| 9 | Haryana | Punjab Stamp Act (as amended for Haryana) – Article 45 | Rs. 1,000 | Rs. 1,000 | Rs. 1,000 | Rs. 1,000 | Flat Rs. 1,000 irrespective of capital amount. E-stamping available. | Flat |
| 10 | Himachal Pradesh | H.P. Stamp Act, 1899 – Article 45 | Rs. 100 | Rs. 100 | Rs. 100 | Rs. 100 | Nominal flat duty of Rs. 100. One of the lowest rates in India. | Flat |
| 11 | Jammu & Kashmir | J&K Stamp Act, 1977 – Article 45 | Rs. 1,000 | Rs. 1,000–2,000 | Rs. 2,000 | Rs. 2,000 | Capital ≤ Rs. 50,000: Rs. 1,000; exceeding Rs. 50,000: 2% of capital. | Slab |
| 12 | Jharkhand | Jharkhand Stamp Act (Bihar Stamp Act as adopted) – Article 45 | Rs. 2,500 | Rs. 5,000 | Rs. 5,000 | Rs. 5,000 (max Rs. 10,000) | Same as Bihar: 2.5% of capital, maximum Rs. 10,000. If capital undisclosed: Rs. 10,000. | Slab |
| 13 | Karnataka | Karnataka Stamp Act, 1957 – Article 5(e) [LLP specific] | Rs. 1,000 | Rs. 1,000 | Rs. 1,000 | Rs. 5,000 + Rs. 1,000 per Rs. 5L above Rs. 10L | One of few states with a dedicated LLP stamp duty provision. Base Rs. 5,000; +Rs. 1,000 per Rs. 5 lakh above Rs. 10L. E-stamping via Kaveri 2.0. | Slab |
| 14 | Kerala | Kerala Stamp Act, 1959 – Article 45 (Partnership) | Rs. 5,000 | Rs. 5,000 | Rs. 5,000 | Rs. 5,000 | Flat Rs. 5,000 at all capital levels. No e-stamping; physical non-judicial stamp paper required. | Flat |
| 15 | Madhya Pradesh | M.P. Stamp Act, 1960 – Article 45 (Partnership) | Rs. 2,000 | Rs. 2,000–5,000 | Rs. 5,000 | Rs. 5,000 | 2% of capital. Minimum Rs. 2,000; maximum Rs. 10,000. MPIGR e-stamping available. | Slab |
| 16 | Maharashtra | Maharashtra Stamp Act, 1958 – Article 49 (Partnership / LLP) | Rs. 1,000 (min Rs. 500) | 1% of capital | 1% of capital | 1% of capital (max Rs. 15,000) | Capital ≤ Rs. 50,000: Rs. 500; above: 1% of total capital. Maximum Rs. 15,000. GRAS e-stamping available. | % Based |
| 17 | Manipur | Indian Stamp Act, 1899 (Manipur) – Article 45 | Rs. 100 | Rs. 100 | Rs. 100 | Rs. 100 | Flat Rs. 100. Finance Bill 2009 partnership rates apply for LLP agreements. | Flat |
| 18 | Meghalaya | Indian Stamp Act (adopted by Meghalaya) – Article 45 | Rs. 100 | Rs. 100 | Rs. 100 | Rs. 100 | Flat Rs. 100. Very favourable for LLP formation. | Flat |
| 19 | Mizoram | Indian Stamp Act, 1899 (Mizoram) – Article 45 | Rs. 100 | Rs. 100 | Rs. 100 | Rs. 100 | Nominal Rs. 100 flat. Central Stamp Act provisions apply. | Flat |
| 20 | Nagaland | Indian Stamp Act, 1899 (Nagaland) – Article 45 | Rs. 100 | Rs. 100 | Rs. 100 | Rs. 100 | Flat Rs. 100. Finance Bill 2009 partnership rates apply. | Flat |
| 21 | Odisha | Odisha Stamp Act (Indian Stamp Act as amended) – Article 45 | Rs. 200 | Rs. 200 | Rs. 200 | Rs. 200 | Capital ≤ Rs. 500: Rs. 50; other cases up to Rs. 2,000. Widely practised as Rs. 200. | Flat |
| 22 | Punjab | Punjab Stamp Act (Indian Stamp Act as amended) – Article 45 | Rs. 1,000 | Rs. 1,000 | Rs. 1,000 | Rs. 1,000 | Capital ≤ Rs. 500: Rs. 4; all other cases: Rs. 1,000 flat. E-stamping via SHCIL. | Flat |
| 23 | Rajasthan | Rajasthan Stamp Act, 1998 – Article 45 (Partnership) | Rs. 500 | Rs. 500 | Rs. 500 | Rs. 500 (max Rs. 10,000) | Rs. 2,000 per Rs. 50,000 of capital or part thereof. Maximum Rs. 10,000. Concessions available for women/SC-ST in some districts. | Slab |
| 24 | Sikkim | Indian Stamp Act, 1899 (Sikkim) – Article 45 | Rs. 100 | Rs. 100 | Rs. 100 | Rs. 100 | Flat Rs. 100. Lowest tier rate. | Flat |
| 25 | Tamil Nadu | T.N. Stamp Act (Indian Stamp Act as amended) – Article 45 | Rs. 300 | Rs. 300 | Rs. 300 | Rs. 300 | Capital ≤ Rs. 500: Rs. 50; all other cases: Rs. 3,000 (reported as Rs. 300 in practice). E-stamping available. | Flat |
| 26 | Telangana | Telangana Stamp Act (A.P. Stamp Act as adopted) – Article 40 | Rs. 50–100 | Rs. 100 | Rs. 100 | Rs. 200 | Rs. 100 for capital up to Rs. 5,000; Rs. 300 in all other cases. Graduated rates post 2014 bifurcation. | Slab |
| 27 | Tripura | Indian Stamp Act (Tripura) – Article 45 | Rs. 100 | Rs. 100 | Rs. 100 | Rs. 100 | Flat Rs. 100. Northeast LLP stamp duty is minimal. | Flat |
| 28 | Uttar Pradesh | U.P. Stamp Act, 2008 – Article 45 (Partnership) | Rs. 750 | Rs. 750 | Rs. 750 | Rs. 750 | Flat Rs. 750 irrespective of capital. E-stamping via IGRSUP portal. | Flat |
| 29 | Uttarakhand | Uttarakhand Stamp Act (U.P. Stamp Act as adopted) – Article 45 | Rs. 750 | Rs. 750 | Rs. 750 | Rs. 750 | Same as UP: flat Rs. 750. Adopted UP Stamp Act provisions. | Flat |
| 30 | West Bengal | W.B. Stamp Act (Indian Stamp Act as amended) – Article 45 | Rs. 150 | Rs. 150 | Rs. 150 | Rs. 150 | Very low flat rate of Rs. 150. One of the most LLP-friendly states for stamp duty. | Flat |
| 31 | Dadra & Nagar Haveli and Daman & Diu | Indian Stamp Act, 1899 (Central Act extended) – Article 45 | Rs. 1,000 | Rs. 2,000–5,000 | Rs. 6,000–10,000 | Rs. 10,000 | Follows Gujarat-like 1% slab structure. Maximum Rs. 10,000. Merged UT since 2020. | Slab |
| 32 | Lakshadweep | Indian Stamp Act, 1899 (Central Act) – Article 45 | Rs. 100 | Rs. 100 | Rs. 100 | Rs. 100 | Flat Rs. 100. Centrally governed UT. | Flat |
| 33 | Andaman & Nicobar Islands | Indian Stamp Act, 1899 (Central Act) – Article 45 | Rs. 100 | Rs. 100 | Rs. 100 | Rs. 100 | Flat Rs. 100. Central Indian Stamp Act applies. | Flat |
| 34 | Puducherry | Pondicherry Stamp Act, 1970 – Article 45 | Rs. 100 | Rs. 100 | Rs. 100 | Rs. 100 | Governed by Pondicherry Stamp Act. Flat Rs. 100 as per partnership deed provisions. | Flat |
| 35 | Chandigarh | Punjab Stamp Act (as extended to Chandigarh UT) – Article 45 | Rs. 1,000 | Rs. 1,000 | Rs. 1,000 | Rs. 1,000 | Follows Punjab rates: flat Rs. 1,000. | Flat |
Important Notes
1. Payment Method: Stamp duty is paid by purchasing non-judicial stamp paper from authorised vendors. Several states now support e-stamping via SHCIL or state portals (e.g. Maharashtra GRAS, Gujarat, Delhi, Karnataka Kaveri 2.0, UP IGRSUP).
2. MCA Clarification: As per MCA circular, stamp duty on LLP Agreement shall be paid as per stamp duty on partnership agreement under the Finance Bill, 2009, until states prescribe specific LLP stamp duty in their Stamp Acts. Karnataka has specifically enacted LLP stamp duty under Article 5(e) of the Karnataka Stamp Act, 1957.
3. Jurisdiction: Stamp duty is payable in the state where the LLP’s registered office is located, even if partners reside in or operations extend to other states.
4. Consequences of Short-Payment: An insufficiently stamped LLP Agreement is inadmissible as evidence in court and may attract penalties up to 10 times the deficient duty amount.
5. Amendments: Amendments to the LLP Agreement typically require only a nominal stamp duty (Rs. 50–500) unless they substantially alter capital terms. Verify with the relevant state’s Stamp Act.
6. Concessions: Certain states such as Rajasthan offer stamp duty concessions of 50–100% for women entrepreneurs and SC/ST category entrepreneurs.
7. Disclaimer: Stamp duty laws are dynamic and subject to change. Always verify the current rate with the respective state’s Registration & Stamps Department or a qualified legal professional before execution.
Key Reference Links
- MCA Portal (LLP Registration / Form 3): https://www.mca.gov.in/
- India Filings – LLP Stamp Duty Guide: https://www.indiafilings.com/learn/llp-agreement-stamp-duty
- SetIndiaBiz – Stamp Duty on Partnership/LLP Agreement: https://www.setindiabiz.com/blog/stamp-duty-on-partnership-llp-agreement-of-several-states
- SHCIL e-Stamping Portal: https://www.shcilestamp.com/
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