Stamp Duty on LLP Agreement based on Capital Contribution

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The Stamp Duty on LLP Agreement is updated as per the Finance Act 2009 and Respective State Stamp Acts.

LLP Agreement is a written contract between the partners of the LLP or between the LLP and its designated partners. It establishes the rights and a duty of the designated partners toward each other as well toward the LLP. It is compulsory to execute and file the LLP agreement with MCA within 30 days of the incorporation of LLP. (Delay in Filling of LLP Agreement may cause a fine of RS. 100 per day)

How is LLP Agreement Prepared?

LLP Agreement has certain Clauses which has to be discussed, agreed and Signed by all the Partners of the Limited Liability Partnership. Further, the agreement has to made and printed on Stamp Paper bearing a certain amount of Stamp Duty (see table below) which has to be duly notarised.

Below is the list of Stamp Duty to be paid for preparing LLP AGREEMENT for different states as per Capital Contribution.

StateUpto Rs 1 LakhBetween Rs 1 Lakh to 5 LakhBetween Rs 5 Lakh to 10 LakhAbove Rs 10 Lakh
Andhra Pradesh500500500500
Arunachal Pradesh100100100100
Assam100100100100
Bihar2500500050005000
Chhattisgarh20002000-500050005000
Delhi1% of Capital1% of Capital1% of Capital
(Max : 5000)
1% of Capital
(Max : 5000)
Goa150150150150
Gujarat10002000-50006000-1000010000
Haryana1000100010001000
Himachal Pradesh100100100100
Jammu and Kashmir100100100100
Jharkhand2500500050005000
Karnataka1000100010001000 + (500 For Every 5 Lakh Increase)
Kerala5000500050005000
Madhya Pradesh20002000-500050005000
Maharashtra1% of Capital
(minimum of 500)
1% of Capital1% of Capital1% of Capital
(15000 Max)
Manipur100100100100
Meghalaya100100100100
Mizoram100100100100
Nagaland100100100100
Orissa200200200200
Punjab1000100010001000
Rajasthan4000
(50,000 or below : 2000)
4000-10000 (2000 on multiple of Rs. 50000)1000010000
Sikkim100100100100
Tamil Nadu300300300300
Tripura100100100100
Uttar Pradesh750750750750
Uttarakhand750750750750
West Bengal150150150150

Note: This Post was last updated on July 16, 2021

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Sunita

Founder & Director | COO & CHRO at eTaxFinance | Content Writer at eTaxFinance Blog | Department Head for Intellectual Property & Startup Team | Head-Corporate Strategy and Planning