Company registration cost by state: the 2026 stamp duty index

• With MCA’s filing fee nil up to ₹15 lakh of authorised capital, state stamp duty is almost the whole government cost of incorporation. At ₹1 lakh it ranges from ₹41 in Dadra and Nagar Haveli to ₹20,025 in Punjab.
• The four costliest at ₹1 lakh: Punjab (₹20,025), Karnataka (₹10,020), Madhya Pradesh (₹7,550), Rajasthan (₹5,510).
• MCA’s schedule differs from state law in 5 places we checked: Gujarat, Maharashtra, Haryana, Kerala, Punjab. Haryana, Maharashtra and Punjab have raised duty since the rates MCA lists, Gujarat has cut it, and in Kerala only part of the rule could be confirmed.
• Duty in most states is flat, so capital matters only where the articles are charged by value, as in Delhi, Maharashtra, Gujarat, Karnataka and the Telangana group of states.

Total stamp duty on the SPICe+ incorporation form, the memorandum (MoA) and the articles (AoA), for a private limited company with share capital. Ranked from cheapest at ₹1 lakh of authorised capital.

Where we checked state law and it differs from MCA’s schedule, the main figure follows state law and MCA’s figure is shown underneath. Source: 12 states checked against their stamp Acts and gazette notifications; the rest from MCA’s SPICe+ Part B instruction kit (February 2026).

• MCA filing fee: nil for SPICe+, the e-MoA and the e-AoA where authorised capital is up to ₹15 lakh, under the proviso to rule 38(2) of the Companies (Incorporation) Rules, 2014.
• PAN and TAN: collected in the same SPICe+ challan (₹66 and ₹65 according to MCA’s FAQ).
• Name reservation: ₹1,000 only if you reserve the name separately before filing Part B.
• Digital signatures for directors, bought from a certifying authority, and any professional fee.

FilingBase registers a private limited company for ₹999 plus these government charges, with the exact split for your state shown before you pay. City guides with the local ROC, shops and professional tax rules: Delhi, Mumbai, Pune, Bengaluru, Hyderabad, Chennai, Gurugram, Noida and Kolkata.

SPICe+ fills in stamp duty from MCA’s state-wise schedule. In the places below, the rates in the current state stamp law differ from that schedule. Check the duty shown on the SPICe+ payment screen before you file.

• Gujarat: MCA applies 0.5% to Gujarat AoA, but the Gujarat Stamp Act text quoted in the State's own 2025 amendment bill gives 15 paise per Rs 100 (0.15%). At Rs 10 lakh that is Rs 5,000 (MCA) vs Rs 1,500 (law). Law totals Rs 470 / 1,820 / 2,570 vs MCA Rs 820 / 5,320 / 7,820. MoA Rs 300 agrees (MCA struck its old Rs 100); the Rs 300 figure rests on MCA plus secondary copies of the consolidated Act. Gujarat calls these Articles
• Maharashtra: Largest structural gap. MCA's Maharashtra row (MoA Rs 200; AoA Rs 1,000 per Rs 5 lakh) is the law as it stood before 24 Apr 2015: Mah. Act 20 of 2015 replaced the per-Rs-5-lakh slab with 0.2% and raised the accompanied MoA (Art. 39(a)) from Rs 200 to Rs 1,000; Mah. Act IX of 2025 then raised Article 10 to 0.3% (max Rs 1 crore) from 14 Oct 2024. Law totals: Rs 1,400 / 4,100 / 5,600 vs MCA Rs 1,300 / 2,300 / 3,300. MCA
• Haryana: MCA still lists the pre-2018 Haryana rates (MoA Rs 60, AoA Rs 60/120). Haryana Act 26 of 2018 raised them to MoA Rs 500 and AoA Rs 1,000/2,000 from 4 Oct 2018. Top-level figures follow state law. If the SPICe+ portal computes from MCA's schedule (which the kit says it does: duty is 'auto-filled based on the state wise stamp rules'), a Haryana company pays Rs 135 at Rs 1 lakh against Rs 1,515 owed under state law; we
• Kerala: AoA slabs for Rs 1 lakh to Rs 25 lakh agree (Kerala Finance Act 2014). Above Rs 25 lakh MCA still shows 0.5% but Kerala Finance Act 2019 changed it to 0.15% (min Rs 5,000, max Rs 25 lakh); this does not affect the three reference capitals. MoA: MCA's Feb 2026 kit shows Rs 1,000 with the note 'The CR for this change is with Ministry for approval', i.e. the portal change was pending in Feb 2026. We found no Kerala amen
• Punjab: MCA lists the 2009 Punjab rates (MoA Rs 5,000; AoA Rs 5,000/10,000, set by the Indian Stamp (Punjab Amendment) Act, 2009). Punjab Act 10 of 2019 doubled them from 30 May 2019: MoA Rs 10,000; AoA Rs 10,000 up to Rs 1 lakh capital, Rs 20,000 above. Law totals Rs 20,025 / 30,025 / 30,025 vs MCA Rs 10,025 / 15,025 / 15,025. Punjab Article 10 thresholds are worded 'does not exceed one lac' and 'in other cases'. We did not

MCA has also only recently updated Karnataka (law changed on 3 February 2024) and Tamil Nadu (3 May 2024). Sikkim and Ladakh have no separate row in the schedule.

We read the stamp duty annexure in MCA’s SPICe+ Part B instruction kit (February 2026), counting only rates not struck through, and checked 12 states against their own stamp Acts, amendment Acts and gazette notifications. Totals add the duty on the incorporation form, the MoA (when filed with the AoA) and the AoA, computed from each rule at the three capital levels. The ratio between states is our calculation. We did not observe a live SPICe+ challan, and state rates change: confirm on the payment screen.