Stamp duty on a Kolkata property is 6% up to ₹1 Crore and 7% above it, plus a registration fee of about 1%, charged on the higher of your price and the government's assessed market value. Mutation with the municipality is a separate step with its own, much smaller, charge, and Salt Lake and New Town need a jurisdiction check before you budget.
Most Kolkata buyers hear "7%" from a broker and "8%" from a builder, and both numbers are right for different reasons. One adds the registration fee to the base duty. The other is quoting a flat above ₹1 Crore. Add a circle rate that can sit above the price you negotiated, and the final figure on the e-Assessment slip often surprises people.
This guide breaks down what a buyer pays in the Kolkata Municipal Corporation (KMC) area, in Salt Lake (Bidhannagar) and in New Town, how the circle rate is worked out, and what mutation really costs.
Quick answer (2026): KMC and Bidhannagar (Salt Lake): 6% stamp duty up to ₹1 Crore, 7% above, plus about 1% registration fee. No gender-based rebate. The 2% Covid-era rebate and 10% market-value cut ended on 30 June 2024. New Town falls under the New Town Kolkata Development Authority (NKDA), which the state's rate schedule treats separately for some mouzas, so confirm the rate on your e-Assessment slip.
- The legal framework behind Kolkata's charges
- Rates for KMC, Salt Lake and New Town
- Circle rate (market value) in Kolkata
- Step-by-step: from valuation to payment
- Mutation: what the municipality charges after registration
- Worked examples
- Other documents and tax savings
- Documents checklist and common errors
- Frequently asked questions
1. The Legal Framework Behind Kolkata's Charges
Kolkata's charges rest on three layers.
- The Indian Stamp Act, 1899, as it applies in West Bengal, with the state's amendments. Schedule 1A fixes the duty for each type of instrument. For a conveyance (sale deed), Article 23 applies.
- The Registration Act, 1908, under which the deed is recorded at the Registrar or Sub-Registrar's office and a registration fee is charged.
- The Directorate of Registration and Stamp Revenue (DRSR), headed by the Inspector General of Registration and Commissioner of Stamp Revenue, which runs the registration portal and publishes the valuation rules.
The state's own Schedule 1A table, as republished by the registration department, sets conveyance duty at 6% of market value in municipal, corporation and notified areas and 5% in panchayat areas, with an additional 1% in both once the market value exceeds ₹1 Crore. The registration fee sits on top.
Rebate update. From October 2021 the state cut duty by 2 percentage points and market values by 10%. The relief was extended several times, the last time to 30 June 2024, and it was withdrawn from 1 July 2024. A Kolkata flat under ₹1 Crore is therefore back to 6%, not the 4% that some brochures and older bank pages still quote.
2. Rates for KMC, Salt Lake and New Town
| Area | Up to ₹1 Crore | Above ₹1 Crore | Registration fee |
|---|---|---|---|
| Kolkata Municipal Corporation (KMC) | 6% | 7% | About 1% |
| Bidhannagar / Salt Lake (municipal corporation) | 6% | 7% | About 1% |
| New Town (NKDA area) | Confirm on slip | Confirm on slip | About 1% |
| Panchayat fringe areas near Kolkata | 5% | 6% | About 1% |
Gender. West Bengal has no stamp duty concession for women buyers. A calculator that shows a lower rate for a woman is out of date.
Thresholds. The ₹1 Crore step is the one that matters for most Kolkata flats. Older guides show thresholds of ₹25 Lakhs or ₹40 Lakhs, which belong to earlier versions of the schedule. If the slip for your ₹45 Lakh flat shows 7%, ask the registrar which clause was applied before you pay.
Registration fee. Most guides show 1% of the value. Some offices and calculators show 1.1%, reflecting a small surcharge on the fee. The e-Assessment slip is the final word.
New Town. New Town spans several mouzas that fall under NKDA. The state's rate table refers to "specified mouzas or blocks" distributed over New Town's three action areas separately from the general municipal clause. Some calculators simply apply the urban 6%. Do not budget on that assumption alone. Enter your plot's mouza in the portal and read the rate on the slip.
3. Circle Rate (Market Value) in Kolkata
West Bengal calls the floor value the market value. Buyers call it the circle rate. Stamp duty and the registration fee are charged on whichever is higher, your agreement price or this assessed value.
Kolkata does not publish one rate per street. The portal calculates a value for your specific property from the details you enter.
- For a flat, the portal's apartment tool asks for the locality, the area of the flat, the use (residential or commercial), the floor, the type of floor and the age of the building, and it accounts for features such as a lift and parking.
- For land, it asks for the district, mouza, plot details, land use and area.
The practical consequence: a flat that sells at ₹45 Lakhs in a softer micro-market can still be assessed above that figure if the formula says so. Run the valuation before you agree on a price, not after.
Tip: Do the valuation twice, once with the area figures from your agreement and once with the figures from your RERA documents. If the two produce different values, resolve the difference with the builder before registration.
4. Step-by-Step: From Valuation to Payment
The official portal is wbregistration.gov.in. Some guides also point to a newer front end at igr.wb.gov.in, so confirm which one currently carries the calculator and e-Requisition.
Step 1: Check the market value. Use the "Market Value of Land" or flat/apartment tool for your property type.
Step 2: Get an early estimate. The calculation assistance tool shows duty, fee and market value together.
Step 3: Complete the e-Requisition. Enter the parties, property description and consideration.
Step 4: Note the e-Assessment slip. It carries a 14-digit query number and query year and shows the duty and fee payable.
Step 5: Pay through GRIPS. Use net banking, SBI ePay, debit card or UPI. As per current guidance, online payment is allowed once duty exceeds ₹5,000 and is compulsory at ₹5 Lakhs or more.
Step 6: Appear at the registry office. Buyer, seller and witnesses attend with originals. The registering officer verifies identity and registers the deed.
Before you pay: Run your figures through the StampDutyCalc.in calculator first. It gives you a planning number for your property, which you can compare against the e-Assessment slip before any money moves.
5. Mutation: What the Municipality Charges After Registration
Kolkata's rate-card is sometimes summarised as "6% + 1% registration + 1% mutation". The first two are right. The third is not a fixed 1% for a standard purchase.
Mutation is the municipality recording you as the owner for property tax. It is separate from registration, and the charge varies by municipality.
- KMC. Recent commentary reports no processing fee for a simple purchase mutation, only incidental costs. Older KMC guidance quoted a nominal processing fee of ₹100. Either way, it is a small amount compared with stamp duty.
- Other municipalities (Bidhannagar, others). The Urban Development and Municipal Affairs Department publishes a schedule of service charges that depends on the type of transfer and the property's annual value. For example, a partition deed carries a charge of 0.1% of the proportionate share of market value, while some transfers by inheritance carry a percentage-based charge.
- Timing. KMC's older guidance asks owners to approach it within about 90 days of receiving the purchase deed. Do it early, because the property tax bill follows the recorded owner.
In many municipalities the process now starts from your registration data through e-Nathikaran, which passes the deed details to the urban services mutation portal. You verify the pre-filled application, upload what is asked, pay the demand notice and download the certificate. Confirm that your municipality is on the system.
6. Worked Examples
Both examples assume a municipal area, a price above the assessed market value, and a 1% registration fee. Mutation is excluded.
Example A: ₹45 Lakh flat in KMC
| Item | Amount |
|---|---|
| Value used | ₹45,00,000 |
| Stamp duty (6%) | ₹2,70,000 |
| Registration fee (1%) | ₹45,000 |
| Total | ₹3,15,000 |
If the portal assessed the flat at ₹52 Lakhs, duty would follow that value: 6% of ₹52,00,000 is ₹3,12,000, plus ₹52,000 fee, a total of ₹3,64,000. That is ₹49,000 more.
Example B: ₹1.2 Crore flat in Salt Lake
| Item | Amount |
|---|---|
| Value used | ₹1,20,00,000 |
| Stamp duty (7%, above ₹1 Crore) | ₹8,40,000 |
| Registration fee (1%) | ₹1,20,000 |
| Total | ₹9,60,000 |
At this value the total government charge is 8% of the property value. The extra 1% above ₹1 Crore is worth ₹1,20,000 here.
The same ₹1.2 Crore in a panchayat area
| Item | Amount |
|---|---|
| Stamp duty (6%) | ₹7,20,000 |
| Registration fee (1%) | ₹1,20,000 |
| Total | ₹8,40,000 |
The saving is ₹1,20,000, which is why confirming the jurisdiction matters on fringe properties.
7. Other Documents and Tax Savings
This section is a brief outline. Separate guides cover each deed in depth.
- Gift deed. A gift to a member of the donor's family pays 0.5% of market value as stamp duty. A gift to anyone else pays the full conveyance rate. The registration fee of about 1% still applies.
- Power of attorney. A PoA given to a promoter or developer to construct, sell or transfer immovable property carries fixed duty by value slab, from ₹5,000 for property up to ₹30 Lakhs to ₹75,000 above ₹3 Crore.
- Lease. For a lease with rent and no premium, the duty is based on a multiple of the average annual rent, depending on the term, and uses the conveyance duty rate. A lease beyond 30 years is charged on the market value of the property. Confirm the exact treatment on the portal slip for your lease.
Section 80C. A buyer of a residential property can claim stamp duty and registration charges as a deduction under Section 80C, within the overall ₹1.5 Lakh limit, in the year of payment. It applies only under the old tax regime, and the property should not be sold within five years or the deduction can be reversed. Income-tax law was reorganised in 2026, so check the current section reference on the income-tax portal before filing.
8. Documents Checklist and Common Errors
For the Sub-Registrar appointment
- PAN and Aadhaar of buyer and seller; passport and OCI details for NRI parties
- Draft sale deed and agreement for sale
- Previous title deeds and the chain of ownership
- Latest KMC or municipal property tax receipt and mutation record
- Apartment owners' association or society NOC where applicable
- For new flats: allotment letter, sanctioned plan, completion or occupancy papers, and RERA details
- e-Assessment slip and GRIPS payment receipt
- TDS proof: where consideration is ₹50 Lakhs or more, the buyer generally deducts 1% TDS on payment to a resident seller (Form 26QB). Confirm current form references, as the income-tax rules were reorganised in 2026.
- Two witnesses with ID and photographs
Common errors
- Budgeting on the agreement price instead of the higher assessed market value.
- Using a cost sheet that still shows the 4% rebate-era rate.
- Assuming New Town follows the general 6% without checking the mouza.
- Entering different area figures in the e-Requisition and the agreement.
- Forgetting that mutation is a separate application with the municipality.
- Assuming a gender concession that West Bengal does not offer.
- Paying through the wrong challan head or entering the wrong query number on GRIPS.
9. Frequently Asked Questions
What is the stamp duty in Kolkata in 2026?
In the KMC area it is 6% for property up to ₹1 Crore and 7% above ₹1 Crore, plus a registration fee of about 1%. The duty is charged on the higher of the agreement value and the assessed market value.
Is the stamp duty in Salt Lake different from Kolkata?
Salt Lake falls under the Bidhannagar municipal corporation, so the general municipal rates apply: 6% up to ₹1 Crore and 7% above. Confirm on your e-Assessment slip.
What are the stamp duty rates in New Town?
New Town is administered by NKDA, and the state's rate schedule refers to specified mouzas and blocks separately. Many calculators apply the urban rate, but you should read the rate on the slip generated for your plot.
Do women get a stamp duty concession in Kolkata?
No. West Bengal currently has no gender-based concession, so men and women pay the same rates.
How much is the mutation fee in Kolkata?
It is not a fixed 1% of value. Recent commentary reports no processing fee for a simple purchase mutation in KMC, while older guidance quoted a nominal fee. Other municipalities follow a schedule that depends on the type of transfer and annual value.
Is the 2% stamp duty rebate still available?
No. It ended on 30 June 2024 and has not been reinstated.
Disclaimer: This article is for general information and is not legal or tax advice. Rates, fees and valuations are set by the Government of West Bengal and can change by notification. Confirm your figures on the official e-Assessment slip or with an advocate or the Registrar's office before paying.