Company Registration in Delhi for Foreign & NRI Investors

Why Delhi for foreign & NRI investors

For inbound investors whose business touches regulation, policy or government, Delhi NCR is unmatched — ministries, DPIIT, RBI's central office and diplomatic missions are all here. Gurugram and Noida add corporate HQs, GCCs and back-office scale.

Many foreign companies entering the NCR ultimately choose neighbouring Gurugram (Haryana) for GCCs and MNC India headquarters — closer to the international airport and with a denser Grade-A office ecosystem.

Key sectors:

• Consulting & professional services
• GCCs / shared services
• Consumer & e-commerce
• Media
• Govtech / policy

Setting up in Delhi: local guide

Companies registered in the National Capital Territory of Delhi fall under the Registrar of Companies, Delhi & Haryana. Delhi suits foreign businesses that need proximity to central ministries, regulators and embassies — for example, companies in sectors under the government approval route, consultancies, trade promotion and liaison offices representing a foreign parent.

Delhi does not levy professional tax, which slightly simplifies payroll compared with neighbouring states. Commercial premises in Connaught Place, Nehru Place, Saket and Aerocity are popular for registered offices, and many foreign companies register in Delhi while running operations from Gurugram or Noida. Where the registered office and the operating office are in different states, GST registration is needed in each state where the company makes taxable supplies.

Stamp duty on incorporation documents is paid electronically, and office leases should be registered where required under Delhi's stamp rules. For businesses whose main workforce sits in Gurugram, we usually compare registering in Delhi against Haryana — the RoC is the same, so the decision turns on professional tax, lease costs and where the board and books will sit.

FDI routes into Delhi

Choosing your India entity

Foreign parents entering Delhi typically use one of:

FEMA & RBI compliance

• FC-GPR filing within 30 days of share allotment (RBI FIRMS / Single Master Form)
• Share valuation per FEMA pricing guidelines by a SEBI-registered merchant banker or Chartered Accountant
• Annual FLA (Foreign Liabilities & Assets) return to RBI
• FC-TRS for later transfers of shares between residents and non-residents

Repatriation & NRI investors

For NRIs, repatriable investment via NRE funds or inward remittance (Schedule I of the FEMA NDI Rules) allows dividends and exit proceeds to be repatriated abroad after applicable taxes. Investment funded from NRO balances is treated as domestic / non-repatriable, subject to the USD 1 million per financial year facility. We structure this correctly at incorporation.

Delhi specifics

• Registered office / RoC: RoC Delhi (jurisdiction over the NCT of Delhi)
• Professional tax: Delhi does NOT levy any professional tax — a genuine saving versus most other states (no PT registration or periodic PT payment).
• Stamp duty: Stamp duty on the MoA/AoA and share capital is charged under the Indian Stamp Act as applicable to Delhi.

Zones & incentives:

• Noida / Greater Noida SEZs
• Proximity to DPIIT & Invest India single-window
• Dense corporate-HQ and GCC base

Key commercial hubs: New Delhi, Gurugram (Haryana), Noida (Uttar Pradesh).

Comparing states? See our guide to the best locations in India for foreign companies.

Before you pick a structure, review FDI entry routes (Automatic vs Government). Once your entity is live in Delhi, our India post-entry support guide covers FEMA, tax and ROC compliance from day one.

Reviewed by CA Regi Tom Antony, Regi Tom Antony & Associates. Last updated November 2026.