Company incorporation fees in India come in two parts: MCA charges for the name, registration and the SPICe+ filing, and state stamp duty on the MoA and AoA. This guide explains how each is worked out, how the duty is paid, and what Maharashtra has charged since 14 October 2024. The ₹15 lakh nil-fee rule removes the MCA registration fee and SPICe+ fee, but never the stamp duty.
How are company incorporation fees calculated?
There are three MCA charges and two stamp duties. The MCA charges are ₹1,000 to reserve the name, a registration fee on authorised capital (nil up to ₹15 lakh) and a ₹500 SPICe+ fee above ₹15 lakh. Stamp duty on the MoA and AoA follows the Stamp Act of the state where the registered office is.
The calculator includes the ₹1,000 name fee even below ₹15 lakh, because whether the MCA portal waives it in that band is not confirmed. One SPICe+ filing also does more than incorporate: the PIB release of 19 August 2025 lists eleven services across SPICe+ and AGILE PRO-S, including PAN, TAN, DIN, EPFO and ESIC registration, a GST number, a bank account and profession tax registration in Mumbai, Kolkata and Karnataka.
Above ₹15 lakh, the registration fee is built up slab by slab from the Table of Fees, charged "for every ₹10,000 or part of it":
- ₹5,000 for the first ₹1 lakh.
- ₹400 for every ₹10,000 from ₹1 lakh to ₹5 lakh.
- ₹300 for every ₹10,000 from ₹5 lakh to ₹50 lakh.
- ₹100 for every ₹10,000 from ₹50 lakh to ₹1 crore, then ₹75 above ₹1 crore.
So ₹30 lakh costs ₹5,000 + ₹16,000 + ₹75,000 = ₹96,000. "Or part" matters: ₹25,05,000 pays ₹81,300, not ₹81,150, because the last ₹5,000 counts as a full block. An OPC, or a private company that stays a small company for at least a year, pays ₹2,000 up to ₹10 lakh plus ₹200 for every ₹10,000 above that, up to ₹50 lakh: ₹42,000 at ₹30 lakh. From 1 December 2025 a small company is one with paid-up capital up to ₹10 crore and turnover up to ₹100 crore.
Stamp duty in Maharashtra for company registration: what changed on 14 October 2024?
Maharashtra raised the duty on articles of association from 0.2% of share capital, capped at ₹50 lakh, to 0.3%, capped at ₹1 crore, from 14 October 2024. The memorandum still pays a flat ₹1,000 when filed with articles, as it has since 24 May 2015. A ₹10 lakh company now pays ₹4,000 in stamp duty, against ₹3,000 before.
| Authorised capital | MoA + AoA before 14 October 2024 | MoA + AoA from 14 October 2024 |
|---|---|---|
| ₹1 lakh | ₹1,200 | ₹1,300 |
| ₹10 lakh | ₹3,000 | ₹4,000 |
| ₹15 lakh | ₹4,000 | ₹5,500 |
| ₹1 crore | ₹21,000 | ₹31,000 |
The ₹1 crore cap on the articles is reached only at about ₹333.33 crore of capital, so almost every startup pays the full 0.3%. Articles of a Section 8 (not-for-profit) company are exempt. An LLP agreement has its own article: ₹500 where there is no contribution or the cash contribution is up to ₹50,000, and above that 1% of the contribution, capped at ₹50,000 (raised from ₹15,000 on the same date).
How is stamp duty on MoA and AoA paid?
For a company, the duty on the e-MoA (INC-33) and e-AoA (INC-34) is paid electronically with the SPICe+ filing on the MCA portal, for the state of the registered office. An LLP is different: its agreement is stamped under state law, by e-stamp or franking, before Form 3 is filed.
The MCA FAQ on stamp duty states that LLP agreement duty is a state subject and is not paid on the MCA portal, and that where a state has not prescribed a specific rate, the rate for a partnership agreement may be used. In Maharashtra, a contribution in property instead of cash pays conveyance duty on the property's market value, not the 1% that applies to cash.
Worked example: ₹30 lakh company in Mumbai and Bengaluru
A two-founder private company with ₹30 lakh authorised capital pays ₹1,07,500 in government costs in Maharashtra, or ₹53,500 if it stays a small company for its first year. The same company in Karnataka pays ₹1,12,500 before the MoA duty, which is confirmed in a quote.
| Item | Maharashtra | Karnataka |
|---|---|---|
| Name reservation | ₹1,000 | ₹1,000 |
| Registration fee (small company rate) | ₹96,000 (₹42,000) | ₹96,000 (₹42,000) |
| SPICe+ fee | ₹500 | ₹500 |
| Stamp duty on MoA | ₹1,000 | Confirmed in your quote |
| Stamp duty on AoA | ₹9,000 (0.3%) | ₹15,000 (₹5,000 for each ₹10 lakh) |
| Total | ₹1,07,500 (₹53,500) | ₹1,12,500 (₹58,500) plus MoA duty |
Watch out. Moving just past ₹15 lakh is the costliest step. At ₹16 lakh, a Maharashtra company that is not small pays ₹61,300 against ₹6,500 at ₹15 lakh, because above ₹15 lakh the full Table of Fees applies.
Which states does the calculator cover?
Maharashtra is fully covered, and Karnataka for the articles. For every other state, the duty depends on that state's Stamp Act and is confirmed in your written quote before you pay; the MCA fees the calculator shows still apply. Karnataka has charged ₹5,000 for every ₹10 lakh of capital or part of it, capped at ₹1 crore, since 3 February 2024, up from ₹500 for every ₹10 lakh.
Be careful with older state-wise tables. The MCA's state-wise e-stamp table still shows Maharashtra's memorandum at ₹200 and its articles at ₹1,000 per ₹5 lakh, rates that have since been replaced. Treat any table that does not carry a date as a starting point, not the answer.
Common mistakes with incorporation fees and stamp duty
The most common mistake is entering paid-up capital instead of authorised capital. Both the registration fee and the stamp duty are worked out on the authorised capital in the memorandum, even if the founders put in only ₹1 lakh. The second is assuming that nil fee means nil cost.
- Nil fee is not free. Up to ₹15 lakh you still pay the ₹1,000 name fee and stamp duty: ₹6,500 in all at ₹15 lakh in Maharashtra.
- Capital chosen for show. A large authorised capital looks good on the MCA record but costs real money. You can raise it later: the authorised capital increase calculator shows the SH-7 fee and the 0.3% Maharashtra duty on the increase.
- LLP agreement stamped late. Stamp it under the relevant state's Stamp Act before Form 3 is filed.
- Forgetting later share issues. Issuing new shares attracts 0.005% stamp duty on the issue value; the share transfer stamp duty calculator works it out.
How Ofin can help
Ofin's private limited company registration starts at ₹8,999 and LLP registration at ₹9,999, with the government fee and stamp duty listed in each package. For higher capital or a state the calculator does not cover, we confirm the exact government cost in writing before you pay. Compare our full fees with the registration cost calculator.
