Stamp Duty on MOA and AOA: Why It Differs from State to State

Stamp duty on the MOA and AOA is a government levy paid when a company’s constitutional documents are filed for incorporation. It is set by the state where the registered office will be, so the amount is not the same everywhere. It also often depends on the authorised share capital.

Why it matters for business registrations

You cannot complete incorporation without it. When you register a private limited company, the MCA system collects the stamp duty alongside the filing fee, and processing does not move ahead until both are paid. A wrong estimate at the start means a budget surprise on day one.

It is also a reason to think carefully about capital. Founders sometimes pick a large authorised capital and then find the duty heavier than expected, which is one reason people later look at increasing authorised capital only when it is actually needed.

Where and when it applies

• At incorporation of a company through SPICe+ with the e-MOA and e-AOA
• When the MOA or AOA is altered, in some cases, depending on the state’s rules
• For different entity types, such as Section 8 companies or OPCs, where state rules may treat them differently

We have deliberately not listed state-wise rates here. They get revised, and a figure that was right last year can be wrong now. Check the current rate for your state before you budget, or ask us.

Key points: how it is paid

The MCA’s eStamp help page says stamp duty on these filings is paid electronically through the MCA21 system, with Sikkim noted as a physical-payment exception. It can be paid by net banking, cards, NEFT or offline through banks, and a separate challan is generated for it. Both the service fee and the duty must be settled within the challan validity period.

Two things to confirm for your case: the state of the registered office, and the authorised capital you plan to show. If you later change the office to another state, see change of registered office, since state-level rules come into play again.

Common mistakes

• Using a figure from a blog or a friend’s company in another state
• Setting authorised capital far above what is needed
• Paying the filing fee but forgetting the separate stamp duty challan
• Letting the challan lapse and having to restart

Related guides: MOA (Memorandum of Association), AOA (Articles of Association), e-MOA and e-AOA

FAQs

Is stamp duty on MOA and AOA the same in every state?

No. Each state sets its own rules and rates, so confirm the current position for the state of your registered office.

How is the duty paid for a new company?

Through the MCA21 system, electronically, with a separate challan for stamp duty, apart from the MCA fee.

Does authorised capital affect the duty?

In many cases it does, which is why the amount can vary with the capital you choose.

Want the exact duty for your state before you file? Talk to a Taxhint expert and we will confirm it for you.