Company Registration Cost Calculator
Estimate the government cost of incorporating a company in India through SPICe+: the MCA fee, state stamp duty on the MoA and AoA, name reservation and PAN and TAN.
Is company registration free up to ₹15 lakh?
No. Since 18 March 2019 the MCA charges no registration fee for a company with authorised capital up to ₹15 lakh, but incorporation is not free. You still pay ₹1,000 to reserve the name and ₹143 for PAN and TAN. Stamp duty on the MoA and AoA and each director's Digital Signature Certificate come on top. For ₹10 lakh of authorised capital, stamp duty is ₹1,710 in Delhi, ₹4,000 in Maharashtra and ₹10,000 in Karnataka.
The nil fee is real, but it covers one line of the challan. Many blogs repeat "free company registration" and stop there. The rest of this page lists every government charge, the fee once capital crosses ₹15 lakh, and the stamp duty of every state and union territory.
What you pay to register a company in India
A SPICe+ filing collects most government charges in one challan. Some costs sit outside it.
| Cost | Paid to | Amount | Notes |
|---|---|---|---|
| MCA registration fee | Ministry of Corporate Affairs | Nil up to ₹15 lakh of authorised capital; slab fee above that | Covers SPICe+ and its linked forms |
| Name reservation | Ministry of Corporate Affairs | ₹1,000 per application | SPICe+ Part A or RUN; Part A takes two names |
| Stamp duty on the MoA and AoA | State government, collected through MCA21 | Set by each state | See the state table below |
| PAN and TAN | Income Tax Department, through SPICe+ | ₹143 for PAN and TAN together | Issued with the Certificate of Incorporation |
| DIN | Ministry of Corporate Affairs | Nil for up to three directors in SPICe+ | A fourth director onwards applies through DIR-3 at ₹500 each |
| Digital Signature Certificate | Licensed certifying authority | ₹1,500 to ₹3,000 per person at market rates | Every director and subscriber signs with one |
| Notarisation and apostille abroad | Notary and apostille authority in the home country | Set by the home country | Only for foreign subscribers and directors |
| Professional fees | Your adviser | Set by the adviser | Drafting, filing and follow up |
The MCA fee once authorised capital is above ₹15 lakh
Above ₹15 lakh the waiver falls away completely. The fee is then charged on the whole capital at the rates in the Table of Fees. The table has two scales:
- One Person Company and small company: ₹2,000 for capital up to ₹10 lakh, then ₹200 for every ₹10,000 or part up to ₹50 lakh. The scale stops at ₹50 lakh, so a higher capital is charged at the other company rates.
- Other companies, including subsidiaries and public companies: ₹5,000 for the first ₹1 lakh, then ₹400 for every ₹10,000 or part up to ₹5 lakh, ₹300 up to ₹50 lakh, ₹100 up to ₹1 crore and ₹75 above ₹1 crore. The additional fee is capped at ₹2.5 crore.
| Authorised capital | OPC or small company | Subsidiary or other company |
|---|---|---|
| ₹15 lakh | Nil | Nil |
| ₹16 lakh | ₹14,000 | ₹54,000 |
| ₹20 lakh | ₹22,000 | ₹66,000 |
| ₹25 lakh | ₹32,000 | ₹81,000 |
| ₹50 lakh | ₹82,000 | ₹1,56,000 |
| ₹75 lakh | ₹1,81,000 | ₹1,81,000 |
| ₹1 crore | ₹2,06,000 | ₹2,06,000 |
| ₹5 crore | ₹5,06,000 | ₹5,06,000 |
| ₹10 crore | ₹8,81,000 | ₹8,81,000 |
The jump at ₹15 lakh is the reason many founders incorporate at exactly ₹15 lakh. One rupee above it, a subsidiary pays ₹51,300.
Stamp duty on the MoA and AoA, state by state
Stamp duty follows the state of the registered office, and MCA21 collects it electronically with SPICe+. The table shows each state's rule and the total for three capital levels. "Part" means a part of the unit counts as a whole unit.
| State or union territory | MoA | AoA | Total at ₹1 lakh | Total at ₹10 lakh | Total at ₹15 lakh |
|---|---|---|---|---|---|
| Andaman and Nicobar Islands | ₹200 | ₹300 | ₹500 | ₹500 | ₹500 |
| Andhra Pradesh | ₹500 | 0.15% of the authorised capital, minimum ₹1,000, maximum ₹5 lakh | ₹1,500 | ₹2,000 | ₹2,750 |
| Arunachal Pradesh | ₹200 | ₹500 | ₹700 | ₹700 | ₹700 |
| Assam | ₹500 | ₹150 up to ₹2,500; ₹200 up to ₹5,000; ₹500 up to ₹1 lakh; ₹750 above ₹1 lakh | ₹1,000 | ₹1,250 | ₹1,250 |
| Bihar | ₹500 | 0.15% of the authorised capital, minimum ₹1,000, maximum ₹5 lakh | ₹1,500 | ₹2,000 | ₹2,750 |
| Chandigarh | ₹500 | ₹1,000 | ₹1,500 | ₹1,500 | ₹1,500 |
| Chhattisgarh | ₹500 | 0.15% of the authorised capital, minimum ₹1,000, maximum ₹5 lakh | ₹1,500 | ₹2,000 | ₹2,750 |
| Dadra and Nagar Haveli and Daman and Diu | Not published | Not published | MCA21 computes | MCA21 computes | MCA21 computes |
| Delhi | ₹200 | 0.15% of the authorised capital, maximum ₹25 lakh | ₹360 | ₹1,710 | ₹2,460 |
| Goa | ₹150 | ₹1,000 for every ₹5 lakh or part | ₹1,150 | ₹2,150 | ₹3,150 |
| Gujarat | ₹100 | 0.5% of the authorised capital, maximum ₹15 lakh | ₹600 | ₹5,100 | ₹7,600 |
| Haryana | ₹60 | ₹60 up to ₹1 lakh; ₹120 above ₹1 lakh | ₹135 | ₹195 | ₹195 |
| Himachal Pradesh | ₹60 | ₹60 up to ₹1 lakh; ₹120 above ₹1 lakh | ₹120 | ₹180 | ₹180 |
| Jammu and Kashmir | ₹150 | ₹150 up to ₹1 lakh; ₹300 above ₹1 lakh | ₹300 | ₹450 | ₹450 |
| Jharkhand | ₹63 | ₹105 | ₹168 | ₹168 | ₹168 |
| Karnataka | ₹5,000 | ₹5,000 for every ₹10 lakh or part, maximum ₹1 crore | ₹10,000 | ₹10,000 | ₹15,000 |
| Kerala | ₹1,000 | ₹2,000 up to ₹10 lakh; ₹5,000 up to ₹25 lakh; 0.5% of the whole capital above ₹25 lakh | ₹3,000 | ₹3,000 | ₹6,000 |
| Ladakh | Not published | Not published | MCA21 computes | MCA21 computes | MCA21 computes |
| Lakshadweep | ₹500 | 0.2% of the authorised capital, maximum ₹50 lakh | ₹700 | ₹2,500 | ₹3,500 |
| Madhya Pradesh | ₹2,500 | 0.15% of the authorised capital, minimum ₹5,000, maximum ₹25 lakh | ₹7,500 | ₹7,500 | ₹7,500 |
| Maharashtra | ₹1,000 | 0.3% of the authorised capital, maximum ₹1 crore | ₹1,300 | ₹4,000 | ₹5,500 |
| Manipur | ₹100 | ₹150 | ₹250 | ₹250 | ₹250 |
| Meghalaya | ₹100 | ₹300 | ₹400 | ₹400 | ₹400 |
| Mizoram | ₹100 | ₹150 | ₹250 | ₹250 | ₹250 |
| Nagaland | ₹100 | ₹150 | ₹250 | ₹250 | ₹250 |
| Odisha | ₹300 | ₹300 | ₹600 | ₹600 | ₹600 |
| Puducherry | ₹200 | ₹300 | ₹500 | ₹500 | ₹500 |
| Punjab | ₹10,000 | ₹10,000 up to ₹1 lakh; ₹20,000 above ₹1 lakh | ₹20,000 | ₹30,000 | ₹30,000 |
| Rajasthan | ₹500 | 0.15% of the authorised capital, minimum ₹5,000, maximum ₹25 lakh | ₹5,500 | ₹5,500 | ₹5,500 |
| Sikkim | Not published | Not published | MCA21 computes | MCA21 computes | MCA21 computes |
| Tamil Nadu | ₹200 | ₹500 for every ₹10 lakh or part, maximum ₹5 lakh | ₹700 | ₹700 | ₹1,200 |
| Telangana | ₹500 | 0.15% of the authorised capital, minimum ₹1,000, maximum ₹5 lakh | ₹1,500 | ₹2,000 | ₹2,750 |
| Tripura | ₹100 | ₹150 | ₹250 | ₹250 | ₹250 |
| Uttar Pradesh | ₹500 | ₹500 | ₹1,000 | ₹1,000 | ₹1,000 |
| Uttarakhand | ₹500 | ₹500 | ₹1,000 | ₹1,000 | ₹1,000 |
| West Bengal | ₹60 | ₹150 up to ₹1 lakh; ₹300 above ₹1 lakh | ₹210 | ₹360 | ₹360 |
Where a state changed its rates after MCA published its own e stamp schedule, the table uses the state rate. Haryana is the exception. Its 2018 amendment sets ₹500 on the MoA and ₹1,000 or ₹2,000 on the AoA, but MCA21 still collects ₹60 on the MoA and ₹120 on the AoA at ₹10 lakh, plus ₹15 on linked forms. The table follows what MCA21 collects. A SPICe+ challan paid on 14 August 2026 for a Haryana company with ₹15 lakh of capital showed ₹195 in stamp duty: ₹60 on the MoA, ₹120 on the AoA and ₹15 on linked forms. Sikkim, Ladakh, and Dadra and Nagar Haveli and Daman and Diu have no published figures we could verify.
What one SPICe+ filing covers
- Part A: name reservation, which can be filed alone or with Part B.
- Part B: incorporation, with the directors, subscribers, capital and registered office.
- e MoA (INC-33) and e AoA (INC-34): the memorandum and articles, stamped electronically.
- AGILE PRO S: GSTIN if you want it, EPFO and ESIC registration and a bank account, plus state registrations in states that have joined.
- INC-9: the declaration by subscribers and first directors.
- DIN, PAN and TAN: DIN for up to three proposed directors, and PAN and TAN on the Certificate of Incorporation.
Choosing the authorised capital
- Authorise what you will issue in the first year. Unused authorised capital still pays stamp duty in states that charge a percentage, such as Delhi (0.15%), Maharashtra (0.3%) and Gujarat (0.5%, capped).
- Use the ₹15 lakh threshold. Up to ₹15 lakh there is no MCA fee. Above it, a subsidiary pays from ₹51,300.
- Increasing later costs more. The increase fee has no waiver. A small company going from ₹10 lakh to ₹15 lakh pays ₹10,000, and a foreign subsidiary going from ₹1 lakh to ₹10 lakh pays ₹31,000, plus stamp duty. Our authorised capital fee calculator works out the cost of an increase.
- Match the FDI plan. For a foreign parent, the first share issue must fit within authorised capital, or the allotment has to wait for an increase.
Why a subsidiary pays the higher fee scale
The lower scale is for One Person Companies and small companies. Under section 2(85) of the Companies Act, 2013, a small company is a private company with paid up capital up to ₹10 crore and turnover up to ₹100 crore, limits in force from 1 December 2025. The definition excludes a holding company, a subsidiary company, a Section 8 company and a company governed by a special Act. An Indian subsidiary of a foreign company is a subsidiary, so it pays the other company rates once capital crosses ₹15 lakh.
Worked examples
| Scenario | MCA fee | Stamp duty | Name, PAN and TAN | Government total |
|---|---|---|---|---|
| Private Limited owned by two Indian founders, Haryana, ₹1 lakh | Nil | ₹135 | ₹1,143 | ₹1,278 |
| Subsidiary of a UK company, Karnataka, ₹10 lakh | Nil | ₹10,000 | ₹1,143 | ₹11,143 |
| Subsidiary of a US company, Maharashtra, ₹25 lakh | ₹81,000 | ₹8,500 | ₹1,143 | ₹90,643 |
Each total excludes Digital Signature Certificates, notarisation and apostille abroad, and professional fees.
How long registration takes
Name reservation usually takes 2 to 3 working days. Once Part B is filed, the Certificate of Incorporation with PAN and TAN usually follows in 2 to 3 working days, if the Registrar raises no query. Foreign subscribers should allow time to notarise and apostille their documents before filing. Our SPICe+ guide walks through each stage.
Frequently asked questions
Is company registration free in India up to ₹15 lakh capital?
No. The MCA registration fee is nil up to ₹15 lakh, but name reservation (₹1,000), stamp duty, PAN and TAN (₹143) and Digital Signature Certificates still apply.
What is the MCA fee for ₹20 lakh of authorised capital?
₹22,000 for a small company or One Person Company, and ₹66,000 for a subsidiary or other company. The fee applies to the whole capital.
Does a foreign owned subsidiary pay a higher fee?
Only above ₹15 lakh. A subsidiary cannot be a small company, so it pays the other company scale once the waiver stops.
How much is stamp duty for ₹10 lakh of capital?
₹1,710 in Delhi, ₹4,000 in Maharashtra and ₹10,000 in Karnataka. The state table above lists every state.
Are PAN and TAN fees separate?
No. The SPICe+ challan collects them together: ₹143 for PAN and TAN.
Is there a government fee for GST registration through SPICe+?
No. AGILE PRO S applies for GSTIN without a government fee.
Can I lower stamp duty by authorising less capital?
Yes, in states that charge a percentage or a per unit rate. In flat rate states such as Uttar Pradesh the duty does not change with capital.
Does a fourth director cost extra?
SPICe+ allots DIN to up to three proposed directors. A fourth director onwards needs a DIN through DIR-3, at ₹500 each.
Scope and assumptions
The tool covers companies limited by shares registered through SPICe+. It does not cover a Section 8 company, a producer company or a company without share capital. Haryana adds ₹15 and Delhi ₹10 on linked forms, both confirmed on our own SPICe+ challans, and the tool includes them. Other states may add a similar small duty, so the MCA21 challan can differ by a few rupees.
Official references
- MCA SPICe+ guide: zero fee up to ₹15 lakh, stamp duty by state, ₹1,000 name reservation
- Lok Sabha answer on the zero fee, effective 18 March 2019
- Companies (Registration Offices and Fees) Rules, 2014, Table of Fees as substituted by G.S.R. 48(E) of 20 January 2018
- Companies Act, 2013, section 2(85); Companies (Specification of Definitions Details) Amendment Rules, 2025
- State stamp Acts and schedules for each state and union territory
Sources checked 26 Oct 2026. Confirm the challan on MCA21 before you pay.
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