Rates confirmed as of August 2026. Stamp duty is a state subject set by government notification, not fixed law that stays put for years — West Bengal has changed both the rate and the effective rebate structure within the last few years. The figures below are cross-checked across the Directorate of Registration & Stamp Revenue’s published rate structure and multiple independent property-law and finance sources (ClearTax, Ujjivan Small Finance Bank, and property-law practitioner sources), current as of this check. Before you actually pay, run your own numbers on the Directorate’s official calculator at wbregistration.gov.in — that’s the number that counts, this page is to help you understand it.
Current stamp duty rates
West Bengal splits its stamp duty rate by area type and by a ₹1 crore value threshold:
| Area | Up to ₹1 crore | Above ₹1 crore |
|---|---|---|
| Corporation / Municipal (urban — Kolkata, Howrah, Siliguri, other municipal areas) | 6% | 7% |
| Panchayat area (rural) | 5% | 6% |
This is consistently reported across sources as of August 2026. A small number of secondary aggregator sites describe an additional intermediate slab at ₹50 lakh with different percentages — we could not confirm that intermediate breakpoint against the majority of sources or an official page, so treat it as unverified. If your transaction is close to a slab boundary, confirm the exact applicable rate at your sub-registrar’s office rather than relying on any single online calculator.
Registration fee
Registration fee is a flat 1% of the market value or agreement value, whichever is higher — uniform across urban and rural areas, and not tiered by property value. (One secondary source quoted 1.1%; the large majority of sources, including bank and tax-filing platforms, confirm 1% flat, so we’ve used that here.)
How the “whichever is higher” rule actually works
Stamp duty and registration fee in West Bengal are never calculated on your agreement price alone. They’re calculated on whichever is higher between:
- The agreement value — what you and the seller actually agreed to pay, and
- The market value (commonly called the circle rate) — the government’s own floor valuation for that specific mouza and plot, assessed by the Directorate of Registration & Stamp Revenue.
You can’t register a deed below the government’s market value for that plot even if your real transaction price was lower — the registering authority will compute duty on the higher figure. Before you sign, get the plot-specific market value from the Directorate’s online “Calculator for MV, SD & RF” e-service (you’ll need the mouza name and plot/dag number) so you know your real base figure. For more on what circle rate means and how it’s set, see our West Bengal Circle Rates Guide.
Worked example
An ₹85 lakh flat inside Kolkata Municipal Corporation, assuming the agreement value is at or above the government market value:
- Stamp duty: 6% of ₹85,00,000 = ₹5,10,000
- Registration fee: 1% of ₹85,00,000 = ₹85,000
- Total government charges: ₹5,95,000
If the same flat were in a panchayat area instead, stamp duty drops to 5% (₹4,25,000), bringing the total to ₹5,10,000.
What happened to the stamp duty rebate
During the pandemic, West Bengal ran a relief package that combined a 2% stamp duty rebate with a 10% reduction in assessed market value — effectively lowering both the rate and the base it was calculated on, for all buyers, not just a specific category. That relief was extended in phases from 2021 but was discontinued with effect from 1 July 2024, per property-law sources tracking the notification. As of August 2026, no equivalent state-wide rebate is in effect — the rates above are the full, current rates. If a new scheme is announced, it would show up as a fresh notification on the Directorate’s own portal, so that’s the place to check if you’re timing a purchase around a possible rebate.
Mutation: the step after registration
Registering your deed makes you the legal owner. It does not automatically update the West Bengal land record (the Khatian/record-of-rights) to show you as the recorded owner — that separate step is mutation (Namjari, sometimes called Dakhil-Kharij). Skipping it doesn’t invalidate your purchase, but it means official land records and property-tax rolls still show the seller, which becomes a real problem the next time you sell, mortgage, or need to prove title. Apply for mutation at:
- Rural/panchayat land — your Block Land & Land Reforms Office (BL&LRO)
- Urban property — your local municipality or corporation
- New Town — NKDA specifically, not the BL&LRO
Start this soon after registration rather than treating it as optional paperwork for later.
Sources
- West Bengal Directorate of Registration & Stamp Revenue — wbregistration.gov.in (rate structure and market-value calculator; the authoritative source — confirm your specific transaction here)
- ClearTax — Stamp Duty and Registration Charges in West Bengal
- Ujjivan Small Finance Bank — Stamp Duty & Registration Charges in Kolkata
- Property-law practitioner coverage of the 2021–2024 pandemic rebate and its 1 July 2024 discontinuation, cross-checked against multiple independent aggregators
Rates were checked against these sources in August 2026. Stamp duty changes by government notification — for any live transaction, verify the current rate and your plot’s assessed market value directly on the Directorate’s portal before you budget or sign.