Comparison · Company

Which business structure is right for you?

Pvt Ltd, LLP, OPC, Partnership or Proprietorship — compared side by side on liability, tax, compliance and fundraising.

Quick answer: Choose a Proprietorship for a solo, low-risk local business; a Partnership for a small family/partner venture; an LLP for professional firms wanting limited liability with lighter compliance; an OPC for a single founder who wants a company’s protection; and a Private Limited if you plan to raise funding, issue ESOPs or scale — it offers the highest credibility and the best fundraising path.

Tax rates and thresholds change from time to time. *Companies can opt for concessional corporate tax rates subject to conditions. Confirm the current position with a CA before deciding.
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Side-by-side comparison

FeatureProprietorshipPartnershipLLPOPCPrivate LtdMost scalable
Separate legal entityNoNoYesYesYes
Owner’s liabilityUnlimitedUnlimitedLimitedLimitedLimited
Min – Max owners12 – 202 – unlimited1 (+1 nominee)2 – 200
RegistrationNot mandatoryOptional (deed)MCA (mandatory)MCA (mandatory)MCA (mandatory)
Compliance burdenVery lowLowModerateModerate–highHigh
TaxationIndividual slab30% flat (firm)30% flatCompany rateCompany rate*
Raise equity / VC fundingVery difficultDifficultLimitedNot directlyBest — shares & ESOPs
Credibility with banks/clientsLowLow–moderateGoodGoodHighest
Best suited forSolo local tradeSmall partner/family bizProfessional firms, SMEsSolo founder wanting a companyStartups & growth

When to choose which

Proprietorship

You’re a single owner running a small, low-risk local business and want the simplest, cheapest setup with minimal compliance.

Partnership

Two or more people want to run a small business together informally, and are comfortable with shared unlimited liability.

LLP

You’re a professional firm or SME wanting limited liability and a separate entity, but with lighter compliance than a company.

OPC (One Person Company)

You’re a solo founder who wants a company’s limited liability and credibility without a second shareholder.

Private Limited

You plan to raise investment, issue ESOPs, or scale seriously — it’s the gold standard for credibility and fundraising.

The most important differences

The three factors that usually decide it are liability, fundraising and compliance. Proprietorships and partnerships are cheap and simple but expose your personal assets to business risk. LLPs, OPCs and companies give you limited liability, but with more compliance. If you ever want outside investment, a Private Limited company is almost always the right answer — investors expect it, and only companies can issue equity shares and ESOPs.

Tax is rarely the deciding factor at the start, but note that companies (Pvt Ltd/OPC) can opt for concessional corporate tax rates, while firms and LLPs pay a flat 30%.

Can I change structure later?

Yes. Many founders start as a proprietorship and convert to an LLP or Private Limited as they grow — or convert an LLP to a company before raising funds. Conversion is a defined legal process; we handle it end-to-end so you don’t have to over-commit on day one.

FAQs

Common questions

A Private Limited company — investors and VCs almost always require it, and only a company can issue equity shares and ESOPs.

A proprietorship is the cheapest with the least compliance. An LLP costs more but gives you limited liability and a separate legal identity.

An OPC is a registered company with limited liability and a separate legal identity; a proprietorship is not a separate entity and carries unlimited personal liability.

Yes — e.g. proprietorship to LLP/company, or LLP to Private Limited. It’s a defined legal process we can handle for you.

Related

Related

Not sure which to pick?

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