In Howrah and Siliguri, a flat or plot inside the municipal corporation pays 6% stamp duty up to ₹1 Crore (7% above), while the same property in a gram panchayat pays 5% (6% above), plus a registration fee of about 1% in both. The jurisdiction of the mouza, not the postal address, decides which bracket you are in.
Two buyers each spend ₹45 Lakhs. One buys a flat in Howrah. The other buys a plot on the edge of Siliguri that looks identical on a map. The first pays 6% duty. The second might pay 5%, or might pay 6%, depending on whether the plot sits inside the Siliguri Municipal Corporation boundary or just outside it. The difference on ₹45 Lakhs is ₹45,000.
This guide explains how the municipal-to-panchayat transition works in Howrah and Siliguri, how flats and plots are valued differently, and how to confirm your property's bracket before you sign.
Quick answer (2026): In municipal and corporation areas (Howrah Municipal Corporation, Siliguri Municipal Corporation and other municipalities): 6% up to ₹1 Crore, 7% above. In panchayat areas: 5% up to ₹1 Crore, 6% above. Registration fee: about 1% everywhere. No gender-based rebate. The 2% Covid-era rebate ended on 30 June 2024, so pages that show 4% for Howrah or Siliguri are out of date.
- The legal framework
- Rates: municipal vs panchayat
- The bracket transitions that change your bill
- How flats and plots are valued differently
- Step-by-step: valuation to registration
- Worked examples
- Other documents and tax savings
- Documents checklist and common errors
- Frequently asked questions
1. The Legal Framework
The duty on a sale deed in West Bengal comes from Article 23 of Schedule 1A of the Indian Stamp Act, 1899, as amended for the state. The state's published schedule, as republished by the registration department, sets the conveyance rate at:
- 6% of market value in municipal areas, corporation areas and notified areas,
- 5% of market value in panchayat areas, and
- an additional 1% in both urban and rural areas where the market value exceeds ₹1 Crore.
The registration fee is charged separately under the Registration Act, 1908, at about 1% of the market value. The Directorate of Registration and Stamp Revenue runs the registration portal at wbregistration.gov.in.
The rate history explains why old pages conflict. Corporation areas and municipal areas had different rates at various points in the 2000s, and the state has revised thresholds over the years, including earlier ₹25 Lakh and ₹40 Lakh breakpoints. From October 2021 to 30 June 2024 a 2% rebate cut urban rates to 4% and rural rates to 3%. Some bank and builder pages still show those rebate-era figures for Howrah and Siliguri. They no longer apply.
2. Rates: Municipal vs Panchayat
| Location | Up to ₹1 Crore | Above ₹1 Crore | Registration fee | Total up to ₹1 Crore |
|---|---|---|---|---|
| Howrah Municipal Corporation | 6% | 7% | About 1% | About 7% |
| Siliguri Municipal Corporation | 6% | 7% | About 1% | About 7% |
| Other municipalities and notified areas | 6% | 7% | About 1% | About 7% |
| Gram panchayat (rural) areas | 5% | 6% | About 1% | About 6% |
Notes:
- Gender. West Bengal has no stamp duty concession for women buyers.
- Registration fee. Some sources show 1.1%; the e-Assessment slip is final.
- ₹1 Crore step. Many calculators apply the higher rate to the whole value once you cross ₹1 Crore. Check how your slip treats it.
- Duty is on the higher of the agreement value and the assessed market value.
3. The Bracket Transitions That Change Your Bill
Three transitions decide which rate you pay.
Transition 1: Municipal to panchayat. Moving from a municipality to a gram panchayat saves one percentage point at every value. On the fringes of Howrah and Siliguri, plots a few hundred metres apart can sit in different brackets. The boundary follows the local body's jurisdiction as recorded for the mouza, not the post office address or the name the developer uses for the locality.
Transition 2: Up to ₹1 Crore to above ₹1 Crore. Both brackets add one percentage point above ₹1 Crore. This one matters mostly for larger flats in central Howrah and Siliguri and for sizeable plots.
Transition 3: Panchayat to municipal over time. Areas can be brought into a municipality. A plot that was in a panchayat when you started negotiating may be in a municipal area by the time you register, if the boundary changes. The portal reflects the jurisdiction on the date of the assessment.
Rule of thumb: Assume municipal rates until the portal confirms a panchayat jurisdiction for your mouza. Underpaying delays the deed.
4. How Flats and Plots Are Valued Differently
The rates are the same for a flat and a plot. The market value they are applied to is built differently.
| Flat | Plot | |
|---|---|---|
| Portal tool | Market Value of Flat/Apartment | Market Value of Land |
| Key inputs | Locality, carpet, built-up and super built-up area, use, floor, building age, features | District, block, mouza, plot details, land use, area |
| What drives the value | Area and building features, depreciated for age | Location and land use, with a depreciation allowance for larger plots |
| Typical surprise | Area basis and floor type | Land use classification and unit conversion |
For plots, pay particular attention to the unit. Land in West Bengal is quoted in katha, cottah, bigha, decimal and square feet, and conversion factors differ by region. Use the unit the portal asks for and do not convert from memory.
For flats, the portal asks for carpet, built-up and super built-up area. Enter the figures from your agreement and your RERA record. Our separate guide on carpet area rules covers what is and is not settled about which area drives the value.
Land use matters. A plot recorded as agricultural land is valued and charged differently from a plot classified for residential use. Check the classification in the land records before you assume a rate.
5. Step-by-Step: Valuation to Registration
Step 1: Confirm the jurisdiction. Check whether the mouza is under a municipal corporation, a municipality or a gram panchayat. The portal's valuation form asks for the local body.
Step 2: Check market value. Use the flat or land tool on wbregistration.gov.in.
Step 3: Estimate duty and fee. Use the calculation assistance tool, selecting the correct local body category.
Step 4: File the e-Requisition. Enter the parties, the property and the consideration.
Step 5: Download the e-Assessment slip. Note the 14-digit query number and year, and check the rate applied.
Step 6: Pay through GRIPS. Use net banking, SBI ePay, debit card or UPI. Online payment is compulsory where duty is ₹5 Lakhs or more.
Step 7: Register. Appear at the relevant registry office with your documents.
Before you pay: Run your figures on StampDutyCalc.in for both the municipal and the panchayat bracket. If your slip shows a rate different from the one you expected, stop and ask the Sub-Registrar which local body the system applied.
6. Worked Examples
All examples assume a 1% registration fee on the value charged and a price above the assessed market value.
Example A: ₹45 Lakh property in Howrah, flat vs plot at the municipal edge
| Item | Flat in Howrah (municipal) | Plot inside the municipality | Plot in a gram panchayat |
|---|---|---|---|
| Value used | ₹45,00,000 | ₹45,00,000 | ₹45,00,000 |
| Stamp duty | 6% = ₹2,70,000 | 6% = ₹2,70,000 | 5% = ₹2,25,000 |
| Registration fee (1%) | ₹45,000 | ₹45,000 | ₹45,000 |
| Total | ₹3,15,000 | ₹3,15,000 | ₹2,70,000 |
The municipal-to-panchayat difference is ₹45,000. A flat and a plot inside the same municipality cost the same in duty at the same value.
Example B: ₹1.2 Crore property in Siliguri
| Item | Flat in Siliguri Municipal Corporation | Plot in a gram panchayat nearby |
|---|---|---|
| Value used | ₹1,20,00,000 | ₹1,20,00,000 |
| Stamp duty | 7% = ₹8,40,000 | 6% = ₹7,20,000 |
| Registration fee (1%) | ₹1,20,000 | ₹1,20,000 |
| Total | ₹9,60,000 | ₹8,40,000 |
The difference is ₹1,20,000. At this value the combined government charge is 8% in the municipal bracket and 7% in the panchayat bracket.
Example C: What a rebate-era cost sheet gets wrong
A ₹45 Lakh Howrah flat:
| Item | Rebate-era sheet (4%) | Current rate (6%) |
|---|---|---|
| Stamp duty | ₹1,80,000 | ₹2,70,000 |
| Registration fee (1%) | ₹45,000 | ₹45,000 |
| Total | ₹2,25,000 | ₹3,15,000 |
The stale sheet understates the cost by ₹90,000.
7. Other Documents and Tax Savings
This is a brief outline. Separate guides cover each deed.
- 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 conveyance rate of the area, 6% in a municipality or 5% in a panchayat. The registration fee of about 1% applies.
- Power of attorney. A PoA to a promoter or developer to construct on, sell or transfer immovable property carries fixed duty by value slab, from ₹5,000 up to ₹30 Lakhs to ₹75,000 above ₹3 Crore.
- Lease. The duty depends on the term and uses the conveyance rate of the area on a multiple of the annual rent, or on market value for a lease beyond 30 years.
Section 80C. A buyer of a residential property can claim stamp duty and registration charges as a deduction within the ₹1.5 Lakh overall limit in the year of payment, under the old tax regime. It is aimed at residential property, so check your use before claiming for a plot you do not build on. Income-tax law was reorganised in 2026, so confirm the section reference before filing.
8. Documents Checklist and Common Errors
For the registration appointment
- PAN and Aadhaar of all parties; NRI documents where relevant
- Draft sale deed and previous title deeds
- For plots: land records such as khatian and porcha extracts, plot and dag details, and conversion or land-use records where relevant
- For flats: agreement for sale, RERA details, sanctioned plan and completion papers
- Latest municipal or panchayat tax receipt and mutation record
- e-Assessment slip and GRIPS challan
- TDS proof where the consideration is ₹50 Lakhs or more (Form 26QB; confirm current references)
- Two witnesses with ID
Common errors
- Assuming a rebate-era cost sheet is current.
- Assuming panchayat rates apply because a plot looks rural.
- Using the postal address instead of the mouza's local body.
- Converting land units by hand and entering a wrong area.
- Treating agricultural land as residential, or the reverse, without checking the record.
- Forgetting that the duty is on the higher of price and assessed value.
- Skipping mutation with the municipality or panchayat after registration.
9. Frequently Asked Questions
What are the property registration charges in Howrah in 2026?
6% stamp duty up to ₹1 Crore and 7% above in the Howrah municipal area, plus a registration fee of about 1%, charged on the higher of the agreement value and the assessed market value.
What is the stamp duty in Siliguri in 2026?
Inside the Siliguri Municipal Corporation, it is 6% up to ₹1 Crore and 7% above, plus about 1% registration fee. Nearby gram panchayat areas pay 5% up to ₹1 Crore and 6% above.
How much cheaper is a panchayat area?
One percentage point of stamp duty at every value, so ₹45,000 on a ₹45 Lakh property and ₹1,20,000 on a ₹1.2 Crore property. The registration fee is the same.
Is the stamp duty different for a flat and a plot?
The rate depends on location and value, not on whether the property is a flat or a plot. The market value it is applied to is calculated differently for each.
Do women get a concession in Howrah or Siliguri?
No. West Bengal has no gender-based concession on sale deeds.
Why do some websites still show 4% for Howrah and Siliguri?
They reflect the rebate that ran from October 2021 to 30 June 2024. It has ended, and the full 6% and 5% rates apply.
Disclaimer: This article is for general information and is not legal or tax advice. Rates, valuations and local body jurisdictions are set by the Government of West Bengal and can change. Confirm your figures on the official e-Assessment slip or with an advocate or the Registrar's office before paying.