FreeComplianceStamp duty on MOA and AOA: how it works
The MOA and AOA are instruments under stamp law, so stamp duty is payable on them at incorporation. It is a state levy, which is why two identical companies registered in different states can pay very different amounts.
What determines the amount
- The state where the registered office is located.
- For the MOA, often a fixed amount.
- For the AOA, often a percentage of authorised capital, sometimes with a cap.
- Some states also levy duty on share certificates.
How it is paid
For states integrated with MCA, stamp duty is paid electronically along with the SPICe+ fees, and the e-MOA and e-AOA are stamped electronically. For any state not integrated, physical stamp paper may be needed.
Keeping it low
Because AOA duty usually depends on authorised capital, keep authorised capital modest at incorporation. See authorised vs paid-up capital.
Frequently asked questions
This guide is general information, not legal advice. Government fees and procedures change; confirm current figures before you file.
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