# Company Registration Fees in India 2026: Every Government Charge

> Source: https://krystal7.com/insights/company-registration-fees-india-government-charges
> Publisher: Krystal7 Consultants (Krystal7 Innovations Private Limited), Gurugram, India
> Author: CA Nandini
> Published: 16 Oct 2026; updated 26 Oct 2026
> Summary: Company registration fees in India: nil MCA fee up to ₹15 lakh, ₹143 for PAN and TAN, and stamp duty by state, proved with two real 2026 challans.

*Written by CA Nandini, Krystal7 Consultants. Last updated 26 October 2026.*

## AI Overview Summary

- The MCA registration fee is nil for a company with authorised capital up to ₹15 lakh, under rule 38(2) of the Companies (Incorporation) Rules, 2014 as amended from 18 Mar 2019.
- Name reservation through RUN or SPICe+ Part A costs ₹1,000 per application, and the SPICe+ Part B challan adds ₹143 for PAN and TAN.
- Stamp duty for a ₹15 lakh company was ₹195 in Haryana and ₹2,460 in Delhi on SPICe+ challans Krystal7 paid on 14 Aug 2026 and 15 Oct 2026.
- At ₹15,00,001 of authorised capital, a subsidiary of a foreign parent pays a registration fee of ₹51,300, because section 2(85) keeps subsidiaries off the small company scale.
- SPICe+ allots DINs to up to three new directors and carries no separate MCA fee for INC-33, INC-34, INC-9 or AGILE-PRO-S. A DIN for a further director through DIR-3 costs ₹500.

**For a Private Limited company with authorised capital of ₹15 lakh or less, the MCA registration fee is nil. The government charges that remain are ₹1,000 for name reservation, ₹143 for PAN and TAN, and state stamp duty on the memorandum and articles. On two SPICe+ challans we paid in 2026, both at ₹15 lakh of capital, stamp duty was ₹195 in Haryana and ₹2,460 in Delhi. One rupee above ₹15 lakh, the subsidiary of a foreign parent pays a registration fee of ₹51,300 on its whole capital.**

This page lists every government charge in a SPICe+ incorporation, line by line, with our two challans as proof. It covers the fee scale above ₹15 lakh, stamp duty in 12 states, the linked forms, DINs, DSCs and the costs you pay abroad. It ends with worked examples for a US parent in Karnataka and a UK parent in Haryana.

## What does the government charge to register a company in India?

Five government charges can appear on an Indian incorporation, and the linked forms add none. Two of the charges depend on authorised capital: the MCA registration fee and the stamp duty. The others are fixed amounts or apply only in some cases.

Authorised capital is the maximum share capital the memorandum of association (MoA) allows. Section 2(8) of the Companies Act, 2013 calls it "authorised capital" or "nominal capital". The fee rules use the second name, but they mean the same figure.

| Charge | Amount | Where it is paid | When it applies |
|---|---|---|---|
| Name reservation (RUN or SPICe+ Part A) | ₹1,000 per application | At the name stage | Every new company |
| MCA registration fee | Nil up to ₹15 lakh; Table of Fees above that | SPICe+ Part B challan | Depends on authorised capital |
| PAN and TAN | ₹143 | SPICe+ Part B challan | Every new company |
| Stamp duty on the MoA, the articles of association (AoA) and the form | ₹135 to ₹15,025 at ₹1 lakh to ₹15 lakh of capital, across the 12 states below | SPICe+ Part B challan | Every new company, set by the state |
| DIN for a fourth or later new director | ₹500 each (Form DIR-3) | Separate filing | Only beyond three new DINs |
| Linked forms INC-33, INC-34, INC-9 and AGILE-PRO-S | No separate MCA fee | Filed with SPICe+ | Every SPICe+ filing |

Sources: MCA ease of doing business page and SPICe+ guidance; Table of Fees in the Companies (Registration Offices and Fees) Rules, 2014; MCA e stamp schedule; Krystal7 challans of 14 Aug 2026 and 15 Oct 2026 (read 26 Oct 2026).

## What did our two SPICe+ challans show?

We paid two SPICe+ Part B challans in 2026, both for companies with ₹15 lakh of authorised capital. The lines below are as MCA21, the ministry's filing system, printed them. We have removed the service request numbers and the payer names.

| Challan line | Haryana, paid 14 Aug 2026 | Delhi, paid 15 Oct 2026 |
|---|---|---|
| Authorised capital | ₹15,00,000 | ₹15,00,000 |
| "Fee for SPICE + Part B" (PAN and TAN) | ₹143 | ₹143 |
| MCA registration fee | No line (nil up to ₹15 lakh) | No line (nil up to ₹15 lakh) |
| Stamp duty on the MoA | ₹60 | ₹200 |
| Stamp duty on the AoA | ₹120 | ₹2,250 (0.15% of capital) |
| Stamp duty on the linked forms | ₹15 | ₹10 |
| Total stamp duty | ₹195 | ₹2,460 |
| Challan total | ₹338 | ₹2,603 |

Source: Krystal7 SPICe+ challans paid 14 Aug 2026 and 15 Oct 2026 (SRNs and payer names withheld); MCA e stamp schedule (read 26 Oct 2026).

Both stamp duty totals match MCA's published e stamp schedule to the rupee. Haryana's ₹60 and ₹120, and Delhi's ₹200 and 0.15 percent, are the schedule's rates for a company with share capital. The ₹15 and ₹10 lines are the schedule's duty on the incorporation form. MCA's sheet still lists that duty against the old INC-2, INC-7 and INC-29 forms.

The ₹1,000 name fee is not on either challan, because it was paid at the name stage. Add it to get the full government cost: ₹1,338 for the Haryana company and ₹3,603 for the Delhi company.

## Is the MCA registration fee nil up to ₹15 lakh?

Yes. Rule 38(2) of the Companies (Incorporation) Rules, 2014 switches off the SPICe+ fee for a company with nominal capital of ₹15 lakh or less. The Companies (Incorporation) Second Amendment Rules, 2019 (G.S.R. 180(E) of 6 Mar 2019) raised that line from ₹10 lakh to ₹15 lakh, with effect from 18 Mar 2019. MCA's ease of doing business page states the same rule: zero fee for every incorporation with authorised capital up to ₹15 lakh.

The test is the authorised capital in your MoA. It is not the money the parent sends, and it is not the paid up capital. A company with ₹15 lakh authorised and ₹1 lakh paid up pays nil. So does a company with ₹15 lakh authorised and ₹15 lakh paid up.

### How does the Table of Fees apply above ₹15 lakh?

Above ₹15 lakh the waiver falls away completely. The Table of Fees in the Companies (Registration Offices and Fees) Rules, 2014 then applies to the whole capital, including the first ₹15 lakh. The Table has two scales: one for One Person Companies (OPCs) and small companies, and one for every other company.

The other company scale is ₹36,000 for the first ₹10 lakh. It then adds ₹300 for every ₹10,000 or part up to ₹50 lakh. From ₹50 lakh to ₹1 crore the rate is ₹100 for every ₹10,000, and above ₹1 crore it is ₹75. The total is capped at ₹2.5 crore. The OPC and small company scale is ₹2,000 plus ₹200 for every ₹10,000 or part above ₹10 lakh, up to ₹50 lakh.

| Authorised capital | OPC or small company | Other companies, including every subsidiary |
|---|---|---|
| Up to ₹15,00,000 | Nil | Nil |
| ₹15,00,001 | ₹12,200 | ₹51,300 |
| ₹16,00,000 | ₹14,000 | ₹54,000 |
| ₹20,00,000 | ₹22,000 | ₹66,000 |
| ₹25,00,000 | ₹32,000 | ₹81,000 |
| ₹50,00,000 | ₹82,000 | ₹1,56,000 |
| ₹1,00,00,000 | Scale stops at ₹50 lakh (see note) | ₹2,06,000 |

Sources: Companies (Registration Offices and Fees) Amendment Rules, 2018 (G.S.R. 48(E) of 20 Jan 2018); MCA instruction kit for Form SH-7, Table 1 (read 26 Oct 2026). Note: for an OPC or small company that grows beyond ₹50 lakh, the SH-7 kit charges the other company scale on the new capital.

Rule 38(2) also names a ₹500 fee for the SPICe+ application, in addition to the registration fee. The ₹15 lakh proviso switches it off with the rest. Above ₹15 lakh, budget the ₹500 on top of the Table figure until your challan shows the exact amount. Our [authorised capital fee calculator](/static/tools/authorised-capital-fee-calculator.html) applies the Table for any capital you enter.

### Why does a subsidiary pay the higher scale?

Section 2(85) of the Companies Act, 2013 defines a small company by paid up capital and turnover. From 1 Dec 2025 the limits are ₹10 crore of paid up capital and ₹100 crore of turnover. The proviso then excludes holding companies, subsidiary companies, section 8 companies and companies governed by a special Act.

A company owned by a foreign parent is that parent's subsidiary. It can never be a small company, so above ₹15 lakh it always pays the other company scale. A company whose foreign founders hold the shares in their own names is not a subsidiary. It can use the small company scale if it meets the limits.

## What changes one rupee above ₹15 lakh?

The whole waiver goes, and the fee is charged on every rupee of capital. Take a Delhi subsidiary at ₹15,00,000 and the same company at ₹15,00,001.

| Line | ₹15,00,000 authorised | ₹15,00,001 authorised |
|---|---|---|
| Name reservation | ₹1,000 | ₹1,000 |
| MCA registration fee (other company scale) | Nil | ₹51,300 |
| PAN and TAN | ₹143 | ₹143 |
| Delhi stamp duty (MoA, AoA at 0.15%, form) | ₹2,460 | ₹2,460 |
| Government total | ₹3,603 | ₹54,903 |

Source: Krystal7 Delhi challan of 15 Oct 2026; Table of Fees as in the SH-7 kit, Table 1; MCA e stamp schedule (read 26 Oct 2026).

Stamp duty barely moves, because 0.15 percent of one rupee rounds to nothing. The registration fee jumps from nil to ₹51,300, plus the ₹500 rule 38(2) fee if MCA21 charges it. For an OPC, or a small company owned directly by foreign individuals, the same step costs ₹12,200.

Check the capital clause before filing. 1,50,000 shares of ₹10 each is ₹15,00,000 and pays nil. 1,50,001 shares of ₹10 each is ₹15,00,010 and pays ₹51,300.

## How much does name reservation cost, and what does a resubmission cost?

Name reservation costs ₹1,000 per application, under the note to Part II of the Table of Fees. You can reserve the name through RUN or through SPICe+ Part A. MCA's SPICe+ guidance says a Part A filed on its own can propose two names, of which one is approved. A Part A filed together with Part B can propose only one.

Rule 9 of the Incorporation Rules lets the applicant resubmit within 15 days to fix defects the Registrar points out. A resubmission is part of the same application, so it carries no new fee. If the Registrar rejects the application, a fresh application costs another ₹1,000. MCA's guidance gives an approved name 20 days of validity, and allows the SPICe+ form itself to be resubmitted twice.

On Krystal7 filings, name reservation takes 48 working hours. When the first choice of name is uncertain, file Part A on its own, because the second name then costs nothing extra inside the same ₹1,000.

## What is the ₹143 for PAN and TAN?

The challan line "Fee for SPICE + Part B" of ₹143 is the fee for the company's PAN and TAN. It is not an MCA fee. It is ₹66 for the PAN plus ₹77 for the TAN, and the TAN figure is ₹65 plus 18 percent GST.

MCA collects the ₹143 in the same challan as the stamp duty. The Income Tax Department allots both numbers, and MCA prints them on the certificate of incorporation. Our guide on [PAN for a foreign owned company](/insights/pan-for-foreign-company-form-49aa) covers the PAN. The guide on [TAN registration](/insights/tan-registration-for-foreign-owned-company) covers the TAN and its first uses.

## How much stamp duty is payable on the MoA and AoA in each state?

Stamp duty is a state levy, so the state of the registered office sets it. MCA collects it in the SPICe+ challan. Three items carry duty: the MoA, the AoA and the incorporation form. In many states the AoA duty grows with authorised capital, so the state changes the cost of a larger capital.

| State | MoA | AoA rule | Form | Total at ₹1 lakh | Total at ₹10 lakh | Total at ₹15 lakh |
|---|---|---|---|---|---|---|
| Delhi | ₹200 | 0.15% of authorised capital, max ₹25 lakh | ₹10 | ₹360 | ₹1,710 | ₹2,460 |
| Haryana | ₹60 | ₹60 up to ₹1 lakh; ₹120 above | ₹15 | ₹135 | ₹195 | ₹195 |
| Maharashtra | ₹200 | ₹1,000 per ₹5 lakh or part, max ₹50 lakh | ₹100 | ₹1,300 | ₹2,300 | ₹3,300 |
| Karnataka | ₹1,000 | ₹500 per ₹10 lakh or part | ₹20 | ₹1,520 | ₹1,520 | ₹2,020 |
| Tamil Nadu | ₹200 | ₹300 flat | ₹20 | ₹520 | ₹520 | ₹520 |
| Telangana | ₹500 | 0.15%, min ₹1,000, max ₹5 lakh | ₹20 | ₹1,520 | ₹2,020 | ₹2,770 |
| Andhra Pradesh | ₹500 | 0.15%, min ₹1,000, max ₹5 lakh | ₹20 | ₹1,520 | ₹2,020 | ₹2,770 |
| Gujarat | ₹100 | 0.5%, max ₹5 lakh | ₹20 | ₹620 | ₹5,120 | ₹7,620 |
| Uttar Pradesh | ₹500 | ₹500 flat | ₹10 | ₹1,010 | ₹1,010 | ₹1,010 |
| West Bengal | ₹60 | ₹300 flat | ₹10 | ₹370 | ₹370 | ₹370 |
| Kerala | ₹1,000 | ₹2,000 up to ₹10 lakh; ₹5,000 up to ₹25 lakh | ₹25 | ₹3,025 | ₹3,025 | ₹6,025 |
| Punjab | ₹5,000 | ₹5,000 up to ₹1 lakh; ₹10,000 above | ₹25 | ₹10,025 | ₹15,025 | ₹15,025 |

Source: MCA e stamp schedule for companies with share capital (undated, read 26 Oct 2026). The Haryana and Delhi totals at ₹15 lakh match our challans of 14 Aug 2026 and 15 Oct 2026.

Use MCA's sheet as the base figure, but check the state's own schedule. MCA's sheet carries no date, and two large states have raised their rates since it was drawn up. The Karnataka Stamp (Amendment) Act, 2023, in force from 3 Feb 2024, charges ₹5,000 on the MoA and ₹5,000 for every ₹10 lakh or part on the AoA, up to ₹1 crore. MCA's sheet still shows ₹1,000 and ₹500.

Maharashtra has charged ₹1,000 on the MoA since 24 May 2015. Since 14 Oct 2024 it charges 0.3 percent of share capital on the AoA, up to ₹1 crore, under Maharashtra Act IX of 2025. MCA's sheet shows ₹200 and ₹1,000 per ₹5 lakh. At ₹15 lakh of capital, the state schedules put total duty at ₹15,020 in Karnataka and ₹5,600 in Maharashtra, against ₹2,020 and ₹3,300 on MCA's sheet. On our Haryana and Delhi challans, MCA21 charged exactly the sheet's figures. We have not paid a Karnataka or Maharashtra challan since these increases, so budget the state figure until your own challan shows the number.

Our [company registration cost calculator](/static/tools/company-registration-cost-calculator.html) follows our challans for Haryana and Delhi and each state's own schedule elsewhere. Its figures can therefore differ from MCA's sheet. The duty is always worked on authorised capital, not on paid up capital.

## Do the SPICe+ linked forms carry a separate fee?

No. On both of our challans, MCA21 billed PAN, TAN and stamp duty, and nothing for the linked forms. MCA's own guidance describes one consolidated challan that covers the SPICe+ fee, the stamp duty and the PAN and TAN fee.

| Linked form | What it does | Separate MCA fee |
|---|---|---|
| INC-33 (eMoA) | Electronic memorandum of association | None |
| INC-34 (eAoA) | Electronic articles of association | None |
| INC-9 | Declarations by the subscribers and first directors, generated by the system | None |
| AGILE-PRO-S | Applications for GSTIN (optional), EPFO, ESIC, professional tax in some states, shops and establishment registration in Delhi, and the company bank account | None |

Sources: MCA SPICe+ guidance texts on mca.gov.in (read 26 Oct 2026); Krystal7 challans of 14 Aug 2026 and 15 Oct 2026.

Two format points matter for a foreign parent. When a subscriber is a foreign body corporate, MCA's SPICe+ FAQs 42 to 45 require a physically signed MoA and AoA in place of INC-33 and INC-34. A foreign parent is a body corporate subscriber, so its MoA and AoA are signed on paper and attached as PDFs. The stamp duty does not change, because it follows the state and the capital.

INC-9 also moves to physical signature when a subscriber or director has no DIN or PAN. The same applies when there are more than 20 subscribers or directors. The [SPICe+ form guide](/insights/spice-incorporation-spice-plus-guide-2026) walks through each part of the filing. Our guide on the [MoA and AoA for a foreign subsidiary](/insights/memorandum-and-articles-of-association-foreign-subsidiary) covers the drafting.

## What does it cost to add more than three directors?

SPICe+ allots a DIN to at most three proposed directors who do not already hold one, under rule 38(3) of the Incorporation Rules. MCA's ease of doing business page states the same limit. A board of two or three new directors therefore pays nothing extra for DINs.

A fourth director without a DIN needs one before joining the board. The application for a DIN under section 153 of the Companies Act, 2013 is Form DIR-3. The Table of Fees sets its fee at ₹500. That director can also join after incorporation. Our guide on the [DIN for foreign directors](/insights/foreign-national-director-indian-company-din) explains the documents and the verification.

## What does a DSC cost?

The government does not fix a price for a digital signature certificate (DSC). Certifying authorities licensed by the Controller of Certifying Authorities set their own prices, and prices differ between issuers. For that reason we do not quote a market figure here.

Krystal7's foreign parent setup fee includes the DSCs for foreign signatories. On the apostille route, the foreign signatory signs physically, and only the Indian director needs a DSC. On our Commonwealth filings, DSC issuers have issued the DSC on the notarised copy of the documents. An OPC nominee also needs a DSC.

## What costs sit outside the SPICe+ challan?

The largest costs outside the challan are the steps taken abroad to make documents usable in India. The route depends on the country, and on Krystal7 filings it has differed from what the treaty position suggests.

| Cost | Who charges it | Figure we can verify | Notes |
|---|---|---|---|
| Notarisation abroad | Local notary | Not measured; each notary sets a fee | Commonwealth countries: on our filings, notarisation alone has worked |
| Apostille, UK | FCDO Legalisation Office | £45 per paper document; £35 per electronic apostille | GOV.UK page updated 19 Oct 2026 |
| Apostille, Delaware | Delaware Division of Corporations | USD 30 per apostille for commercial use; USD 50 same day | Fee schedule revised 1 Aug 2026 |
| Certified copy of a Delaware certificate of incorporation | Delaware Division of Corporations | USD 50 plus USD 2 a page | Same schedule |
| UAE documents | MOFA and the Indian mission | Not measured | The UAE does not use the apostille route |
| Translation | Translator | Not measured | Budget it when a document is not in English |
| DSC | Certifying authority | Varies by issuer | Included in Krystal7's setup fee for foreign signatories |

Sources: GOV.UK, Get your document legalised (updated 19 Oct 2026); Delaware Division of Corporations fee schedule (revised 1 Aug 2026); Krystal7 filing experience (pages read 26 Oct 2026).

Three country points come from our own filings. The UAE route is MOFA attestation followed by consularisation. Germany is a Hague Convention country, but its apostille has not worked for incorporation on our filings. For Commonwealth countries, apostille is not mandatory, and simple notarisation has worked.

In the US, apostilles are issued state by state. Delaware's fees are shown because many US parents are Delaware corporations. A document notarised in another state goes to that state's authority, at that state's fee.

## What does Krystal7 charge for a foreign parent setup?

Our published band for an India subsidiary of a foreign parent is USD 1,200 to USD 1,700. It covers the name search, the country document checklist, DSCs for foreign signatories, an MoA drafted for the actual business, and SPICe+ with its linked forms. It also covers resubmissions, the FIRMS Entity Master and Business User registrations, the first FC-GPR and a post incorporation compliance calendar.

We quote a fixed fee in writing within 48 hours of a scoping call. Government fees are passed on at cost with no markup and shown as separate lines.

On our filings, drafting takes 36 working hours after the documents arrive. Apostille and notarisation usually take the client 4 to 5 business days. We file within 24 working hours of receiving the apostilled documents, and approval takes a further 96 to 120 hours.

## Worked example for a US parent in Karnataka and a UK parent in Haryana

Both companies are wholly owned subsidiaries, so neither can use the small company scale. Both stay at or below ₹15 lakh, so neither pays an MCA registration fee. Each has two directors who need new DINs, which SPICe+ allots at no separate fee.

Assumptions for the US company: a Delaware corporation sets up a Bengaluru subsidiary with ₹10 lakh of authorised capital. It needs two Delaware apostilles and one certified copy of its certificate of incorporation, four pages long. Stamp duty uses MCA's sheet.

Assumptions for the UK company: a UK parent sets up a Gurugram subsidiary with ₹15 lakh of authorised capital. Its documents are notarised in the UK and not apostilled, as has worked on our Commonwealth filings.

| Line | US parent, Karnataka, ₹10 lakh | UK parent, Haryana, ₹15 lakh |
|---|---|---|
| Name reservation | ₹1,000 | ₹1,000 |
| MCA registration fee | Nil | Nil |
| PAN and TAN | ₹143 | ₹143 |
| Stamp duty on the MoA | ₹1,000 | ₹60 |
| Stamp duty on the AoA | ₹500 | ₹120 |
| Stamp duty on the form | ₹20 | ₹15 |
| DINs for two directors | Nil (inside SPICe+) | Nil (inside SPICe+) |
| India government total | ₹2,663 | ₹1,338 |
| Document costs abroad | USD 118 in Delaware fees (2 × USD 30, plus USD 50 and 4 × USD 2), plus notary fees | UK notary fees (not measured) |
| Krystal7 professional fee | USD 1,200 to USD 1,700 | USD 1,200 to USD 1,700 |

Sources: MCA e stamp schedule; Krystal7 Haryana challan of 14 Aug 2026; Delaware fee schedule revised 1 Aug 2026; Krystal7 published fee band (read 26 Oct 2026).

The UK column matches our Haryana challan exactly: ₹338 in Part B plus ₹1,000 for the name. The Karnataka column depends on which schedule MCA21 applies. If it applies Karnataka's current schedule (₹5,000 on the MoA and ₹5,000 per ₹10 lakh on the AoA), stamp duty rises to ₹10,020 and the India government total to ₹11,163.

If either parent wanted ₹16 lakh instead, the registration fee alone would be ₹54,000. The [US subsidiary guide](/insights/how-to-set-up-a-subsidiary-in-india-us-guide) covers the rest of the US setup. The [UK subsidiary guide](/insights/uk-company-setting-up-subsidiary-in-india) does the same for a UK parent. Our guide on the [bank account for an Indian subsidiary](/insights/bank-account-for-indian-subsidiary-documents-timeline) covers the step after incorporation.

## What is free and what is charged?

| Item | Free or charged | Amount |
|---|---|---|
| MCA registration fee up to ₹15 lakh | Free | Nil |
| SPICe+ fee under rule 38(2) up to ₹15 lakh | Free | Nil |
| DIN for up to three new directors in SPICe+ | Free | No separate fee |
| INC-33, INC-34, INC-9 and AGILE-PRO-S | Free | No separate MCA fee |
| Resubmission against the Registrar's remarks | Free | No new fee |
| Name reservation | Charged | ₹1,000 per application |
| PAN and TAN | Charged | ₹143 |
| Stamp duty on the MoA, AoA and form | Charged | By state; ₹195 in Haryana and ₹2,460 in Delhi at ₹15 lakh |
| MCA registration fee above ₹15 lakh | Charged | Table of Fees on the whole capital; ₹51,300 for a subsidiary at ₹15,00,001 |
| SPICe+ fee under rule 38(2) above ₹15 lakh | Charged | ₹500 |
| DIN for a fourth new director (DIR-3) | Charged | ₹500 |
| DSC | Charged | Set by the certifying authority |
| Notarisation, apostille and translation abroad | Charged | Set by the foreign authority or provider |

Sources: rules 9 and 38 of the Companies (Incorporation) Rules, 2014; Table of Fees; MCA SPICe+ guidance; Krystal7 challans (read 26 Oct 2026).

## Common mistakes

1. **Setting authorised capital just above ₹15 lakh.** Fix: write ₹15,00,000 in the capital clause unless a regulator or a funding plan needs more, and count the shares before filing.
2. **Assuming the small company scale applies to a subsidiary.** Fix: read section 2(85). A company owned by a foreign parent always pays the other company scale above ₹15 lakh.
3. **Budgeting stamp duty from another state.** Fix: price the registered office state, from MCA's sheet and the state schedule, and use the higher figure where they differ.
4. **Reading the ₹143 as an MCA fee.** Fix: treat it as the PAN and TAN fee, which every new company pays whatever its capital.
5. **Filing Part A with Part B when the name is uncertain.** Fix: file Part A on its own, so the ₹1,000 covers two proposed names.
6. **Proposing four new directors in SPICe+.** Fix: keep new DINs to three at incorporation and add other directors afterwards through DIR-3 at ₹500 each.
7. **Paying for apostilles a Commonwealth filing did not need.** Fix: confirm the document route for the country first. On our Commonwealth filings, notarisation alone has worked.

## Checklist for budgeting company registration fees

1. Fix the state of the registered office, because it sets the stamp duty.
2. Decide whether the company will be a subsidiary of a foreign parent or held directly by individuals.
3. Set authorised capital at ₹15,00,000 or less unless you have a documented reason to go higher.
4. Reserve the name through RUN or a separate SPICe+ Part A for ₹1,000, with two proposed names.
5. Count the directors who need a new DIN and keep that number to three.
6. Price stamp duty from MCA's sheet and the state schedule, and carry the higher figure.
7. Add ₹143 for PAN and TAN to the Part B challan.
8. If capital is above ₹15 lakh, add the Table of Fees figure on the whole capital and the ₹500 rule 38(2) fee.
9. List the documents each foreign signatory and the parent must notarise, apostille, attest or translate, and price them in the issuing country.
10. Get a fixed professional fee in writing, with government fees shown as separate lines at cost.

If you want a fixed quote for an Indian subsidiary with every government line shown at cost, see our [foreign subsidiary registration service](/services/foreign-subsidiary.html).

## Key terms

- **Authorised capital**: Authorised capital, also called nominal capital, is the maximum share capital a company's memorandum of association allows it to issue. It is a ceiling, not money paid in. In India it sets the MCA registration fee and, in many states, the stamp duty on the articles. (https://krystal7.com/glossary#authorised-capital)
- **Table of Fees**: The Table of Fees is the annexure to the Companies (Registration Offices and Fees) Rules, 2014 that sets MCA fees by authorised capital. It has one scale for One Person Companies and small companies and a higher scale for all other companies, including subsidiaries. (https://krystal7.com/glossary#table-of-fees)
- **MCA e stamp schedule**: The MCA e stamp schedule is the Ministry of Corporate Affairs table of state stamp duty on the memorandum, the articles, the incorporation form and Form SH-7. MCA21 collects this duty in the filing challan. Some state schedules have changed since MCA published it. (https://krystal7.com/glossary#mca-e-stamp-schedule)
- **AGILE-PRO-S**: Form INC-35, the linked form filed with SPICe+ at incorporation. It obtains EPFO and ESIC codes, professional tax registration in Maharashtra and Karnataka, a bank account application and, optionally, GST and a Delhi shops and establishments registration. (https://krystal7.com/glossary#agile-pro-s)
- **Name reservation (RUN)**: Name reservation is the first step of incorporation, filed through RUN or SPICe+ Part A for ₹1,000 per application. An approved name is valid for 20 days, and a defective application can be resubmitted within 15 days. (https://krystal7.com/glossary#name-reservation-run)

## Frequently Asked Questions

### Is company registration free in India?

No, but the MCA part of it can be. The registration fee is nil for authorised capital up to ₹15 lakh. You still pay ₹1,000 for the name, ₹143 for PAN and TAN, and state stamp duty.

### What is the total government cost for a ₹15 lakh company in Delhi?

It is ₹3,603. That is ₹1,000 for the name plus our Delhi challan of 15 Oct 2026: ₹143 for PAN and TAN and ₹2,460 in stamp duty. Professional fees and costs abroad are extra.

### What is the total government cost for a ₹15 lakh company in Haryana?

It is ₹1,338. Our Haryana challan of 14 Aug 2026 was ₹338, made up of ₹143 for PAN and TAN and ₹195 in stamp duty. The name reservation adds ₹1,000.

### Does a foreign owned subsidiary pay a different MCA fee?

Only above ₹15 lakh. Up to that line every company pays nil. Above it, a subsidiary pays the other company scale, which starts at ₹51,300 for ₹15,00,001. Section 2(85) excludes subsidiaries from the small company definition.

### Is the ₹15 lakh limit on authorised or paid up capital?

It is on authorised capital. Rule 38(2) refers to nominal capital, which section 2(8) of the Companies Act, 2013 treats as the same thing as authorised capital. Paid up capital can be lower and does not change the fee.

### Why does my SPICe+ challan show ₹143?

That line is the PAN and TAN fee. It is ₹66 for the PAN and ₹77 for the TAN, which is ₹65 plus 18 percent GST. MCA collects it with the stamp duty in the Part B challan.

### Is stamp duty the same in every state?

No. Each state sets its own duty on the MoA, the AoA and the form. At ₹15 lakh of capital, MCA's sheet gives ₹195 in Haryana, ₹2,460 in Delhi and ₹15,025 in Punjab.

### Is stamp duty charged on authorised or paid up capital?

It is charged on authorised capital. MCA's e stamp schedule states the percentage rates, such as Delhi's 0.15 percent, as a share of authorised capital. A company that raises its authorised capital later pays duty on the increase in the states that charge it.

### What does name reservation cost if both names are rejected?

A fresh application costs another ₹1,000. A resubmission within 15 days to fix the Registrar's remarks carries no new fee, because it is part of the same application. File Part A on its own to propose two names in one application.

### How many directors can get a DIN through SPICe+?

Up to three proposed directors who do not hold a DIN. Rule 38(3) of the Incorporation Rules sets that limit. Any further director needs a DIN through Form DIR-3, which costs ₹500.

### Is there a fee for AGILE-PRO-S or the eMoA and eAoA?

No separate MCA fee. On our two challans, MCA21 charged only PAN, TAN and stamp duty, with nothing for INC-33, INC-34, INC-9 or AGILE-PRO-S. Stamp duty on the MoA and AoA is payable whether they are filed electronically or signed on paper.

### Do UK documents need an apostille for Indian incorporation?

On our filings, no. For Commonwealth countries, apostille has not been mandatory and simple notarisation has worked. If you choose an apostille anyway, the FCDO charges £45 per paper document.

### Does Krystal7 add a margin to government fees?

No. We pass government fees on at cost with no markup and show them as separate lines. Our own fee for a foreign parent setup is a fixed figure in the published band of USD 1,200 to USD 1,700.

## Sources

- Ministry of Corporate Affairs, Ease of doing business initiatives (zero fee up to ₹15 lakh under G.S.R. 180(E) of 6 Mar 2019; DIN for up to three directors; PAN and TAN on the certificate), read 26 Oct 2026, https://www.mca.gov.in/content/mca/global/en/ease-of-doing-business/initiatives.html
- Ministry of Corporate Affairs, e stamp duty schedule for MoA, AoA and forms (undated), read 26 Oct 2026, https://www.mca.gov.in/mca/documents/eStamp_rate.pdf
- Ministry of Corporate Affairs, Instruction kit for Form SH-7 (Table 1 fee slabs and Annexure A), read 26 Oct 2026, https://www.mca.gov.in/content/dam/mca-aem-forms/instructionkits/Instruction%20Kit_SH-7.pdf
- Ministry of Corporate Affairs, SPICe+ video audio text (consolidated challan, names, resubmissions, linked forms), read 26 Oct 2026, https://www.mca.gov.in:443/content/dam/mca/videos/audio_pdfs/Video_SPICeplus_AudioText.pdf
- Ministry of Corporate Affairs, SPICe+ ease of doing business audio text (AGILE-PRO-S, DIN for three directors), read 26 Oct 2026, https://www.mca.gov.in:443/content/dam/mca/videos/audio_pdfs/EoDB_SPICeplus_AudioText.pdf
- Ministry of Corporate Affairs, SPICe+ and linked filings FAQs (FAQs 42 to 45 on physical signatures), read 24 Oct 2026, https://www.mca.gov.in/Ministry/pdf/SPICe+and_linked_filings_FAQs_V3_13%20Jan_2022_updated.pdf
- High Court of Tripura, Companies (Registration Offices and Fees) Rules, 2014 with the Table of Fees (name reservation ₹1,000; DIN under section 153 ₹500), read 26 Oct 2026, https://www.thc.nic.in/Central%20Governmental%20Rules/Companies%20(Registration%20Offices%20and%20Fees)%20Rules,%202014.pdf
- The Institute of Chartered Accountants of India (Vasai branch), text of rule 38, Companies (Incorporation) Rules, 2014, with amendment notes, read 26 Oct 2026, https://vasai.icai.org/detail/27001.aspx
- The Institute of Chartered Accountants of India (Navi Mumbai branch), text of rule 9, Companies (Incorporation) Rules, 2014, read 26 Oct 2026, https://navimumbai.icai.org/detail/17938.aspx
- Income Tax Department, Companies Act, 2013, section 2 (clauses 8 and 85), read 26 Oct 2026, https://www.incometaxindia.gov.in/w/section-2-148
- Government of Karnataka, Karnataka Stamp (Amendment) Act, 2023 (Karnataka Act No. 04 of 2024), notification DPAL 39 SHASANA 2023 of 3 Feb 2024 (articles 10 and 33), read 26 Oct 2026, https://www.nesl.co.in/wp-content/uploads/2026/03/6828-gazette-notification.pdf
- Office of the Controller General of Patents, Designs and Trade Marks, Karnataka Stamp Act, 1957 schedule before the 2024 amendment (reference copy), read 26 Oct 2026, https://ipindia.gov.in/storage/uploads/reference/34jbp2zX0TnSxkdes8Wy27lWucOEgA4Ys6vfk7ts.pdf
- Office of the Controller General of Patents, Designs and Trade Marks, Maharashtra Stamp Act schedules as modified to 1 Jun 2022 (reference copy), read 26 Oct 2026, https://ipindia.gov.in/storage/uploads/reference/AN5hvWq67hNPCYJHoo0pRTK5Y65qVagMexZo726B.pdf
- Government of Maharashtra, Maharashtra Act No. IX of 2025 amending article 10 of Schedule I to the Maharashtra Stamp Act, 1958, with effect from 14 Oct 2024, read 26 Oct 2026, https://cdnbbsr.s3waas.gov.in/s36a4cbdaedcbda0fa8ddc7ea32073c475/uploads/2025/01/20250131650229809.pdf
- GOV.UK, Get your document legalised (updated 19 Oct 2026), read 26 Oct 2026, https://www.gov.uk/get-document-legalised
- Delaware Division of Corporations, Fee schedule revised 1 Aug 2026, read 26 Oct 2026, https://corpfiles.delaware.gov/Fee_Schedule/AugustFee2026.pdf
- Krystal7 Consultants, SPICe+ Part B challans paid 14 Aug 2026 (Haryana) and 15 Oct 2026 (Delhi), SRNs and payer names withheld, internal filing record

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