Stamp Duty on a Partnership Deed in India: What You Pay by State (2026)

A partnership deed is the document that records the terms between partners in a firm, and it attracts stamp duty. The amount is not fixed nationally. It depends on the state in which the firm operates and, in many states, on the capital of the firm. This guide explains how stamp duty on a partnership deed is worked out, why it varies, how it relates to registering the firm, and how to pay it correctly. This is general information, not legal advice. Stamp duty rates, denominations and rules can change, and they depend on the state and the document, so confirm the current position on the official state channel or with a local professional before you pay. ## What a partnership deed is and why it is stamped A partnership deed sets out who the partners are, how much capital each contributes, how profits and losses are shared, how the firm is managed, and how partners join, retire or settle accounts. It is a document that creates rights and obligations, so it is chargeable with stamp duty. A partnership firm in India is governed by the partnership law, which is different from the law that governs an LLP. A general partnership and an LLP are not the same thing, and their documents are stamped under different entries in the state schedule. ## Why there is no single figure Stamp duty is largely a state subject in India. Each state sets its own rates under the Indian Stamp Act as amended for that state, or under its own stamp law. For a partnership deed, some states charge a fixed amount, while others charge by reference to the capital of the firm, sometimes in bands. Because every state writes its own schedule, the duty on the same partnership deed differs depending on where the firm operates. <!-- [VERIFY] do not insert state-wise figures or slabs for partnership deed stamp duty without confirming each on the current state schedule; some states use a fixed amount and others tie it to capital, and the figures change --> ## How the duty is usually worked out In broad terms, the duty on a partnership deed takes one of these shapes, depending on the state: - A fixed amount for the deed regardless of capital, in several states.

• A slab or percentage based on the capital of the firm, so a larger capital carries a higher duty.
• A fixed amount up to a capital threshold, with a higher duty above it, in some states. To find your figure you need the state in which the firm operates and the capital recorded in the deed. With those, check the current rate or fixed duty for a partnership deed in that state. Because these figures change and vary, this guide does not quote state rates. ## Stamping and registering the firm are different Two steps are often confused. Stamping pays the stamp duty on the deed. Registering the firm, by contrast, means recording the firm with the Registrar of Firms for that state, which is a separate process with its own effect. Registration of a partnership firm is optional in the sense that a firm can exist without it, but an unregistered firm faces real limits, for example in suing to enforce rights arising from a contract. Stamping is about the deed as a document, registration is about the firm as an entity, and you may need to attend to both. ## How to pay the stamp duty Most states now deliver this through an e-stamp. In general terms the flow is: 1. Finalise the partnership deed and the capital of the firm.

2. Find the current duty for a partnership deed in the relevant state, based on that capital where the state uses capital.
3. Buy the e-stamp for that amount through the SHCIL e-stamp channel or an Authorised Collection Centre such as a listed bank, choosing the state and the purpose.
4. Execute the deed on or with the e-stamp certificate, have all partners sign, and keep the certificate with its unique number.
5. If you choose to register the firm, apply to the Registrar of Firms for the state. If you are unsure of the duty, a chartered accountant, a company secretary or a listed Authorised Collection Centre can confirm the current figure for your state and capital before you pay. ## Common mistakes to avoid A frequent mistake is treating a partnership deed like an LLP agreement, or the reverse, and using the wrong value. They are stamped under different entries. Another is under-stamping to save a little. An under-stamped deed can be impounded when produced before a court or an authority, after which you pay the shortfall plus a penalty, which can be several times the original duty. A third is amending the deed, for example when a partner joins or capital changes, without stamping the supplementary deed, which may itself be chargeable. Stamp each version for the correct amount. ## Keeping a stamped agreement alive after you sign it Stamping is only the beginning. A partnership deed is revisited whenever partners, capital or profit shares change, and each change is a new document to record and track. The full journey, from drafting the clauses, to reviewing them for risk, to e-signing and e-stamping, to tracking amendments, can sit in one workspace rather than scattered folders and reminders. Adira is an AI legal operating system built on Claude that holds that draft, review, e-sign and e-stamp, and track cycle in one place tuned to how your company contracts, with public per-seat pricing and a short free trial. You can see how it works at the product site. A single pane showing the health of every contract is on its roadmap. E-stamp coverage depends on the state, so confirm what is supported during the trial. For a single partnership deed, the steps above are all you need. The workspace idea becomes useful once you manage many contracts and their amendments at once.