Stamp Duty in Kolkata 2026: West Bengal Rates, Registration Fee, the Ended 2% Rebate and Market Value Rules
Stamp duty on a property purchase in Kolkata in 2026 is 6% of the market value for property worth up to ₹1 crore and 7% above ₹1 crore, plus a registration fee of about 1%. In rural (panchayat) areas of West Bengal the rates are 5% and 6%. The 2% stamp duty rebate and 10% cut in circle rates that ran from 2021 were discontinued from 1 July 2024, and the state Budget 2026-27 did not bring them back or change the rates. Duty is charged on the higher of the deed value and the market value set by the registration department, which is where most buyers get surprised.
West Bengal stamp duty rates 2026
| Area | Market value up to ₹1 crore | Market value above ₹1 crore |
|---|---|---|
| Urban: Kolkata (KMC), Howrah, Bidhannagar, New Town, other corporations and municipalities | 6% | 7% |
| Rural: gram panchayat areas | 5% | 6% |
| Registration fee (all areas) | About 1% of market value | About 1% of market value |
There is no separate concession for women buyers in West Bengal at present, unlike some other states. Joint ownership with a woman does not reduce the duty.
What happened to the 2% rebate and the 10% circle rate cut?
To support the property market after COVID, West Bengal cut stamp duty by 2 percentage points and reduced circle rates (market value) by 10% in 2021. Both were extended several times. A government order ended both from 1 July 2024. Some property websites still quote the rebated rates of 4% and 5%, which are out of date. Budget 2026-27, presented on 22 June 2026, estimated higher stamp duty receipts of ₹11,110 crore but did not change the rates.
How market value is fixed in West Bengal
Stamp duty is charged on the higher of the consideration in the deed and the market value assessed by the Directorate of Registration and Stamp Revenue. Market value depends on the location (mouza, road and ward), the type of property, the floor, the age of the building, and amenities such as a lift or parking. You can see an assessment on the department’s portal (wbregistration.gov.in) before you book the registration.
If the registration office’s assessment is higher than your agreed price, you pay duty on the higher figure. The gap also matters for income tax: if the stamp duty value is more than 110% of the price, the seller is taxed on the stamp duty value as sale consideration, and the buyer may be taxed on the difference as income.
Worked examples
| Property | Market value | Stamp duty | Registration fee (about 1%) | Total |
|---|---|---|---|---|
| 2 BHK flat in Behala (KMC) | ₹65 lakh | ₹3,90,000 (6%) | ₹65,000 | ₹4,55,000 |
| 3 BHK flat in New Town | ₹1.2 crore | ₹8,40,000 (7%) | ₹1,20,000 | ₹9,60,000 |
| Plot in a panchayat area, South 24 Parganas | ₹30 lakh | ₹1,50,000 (5%) | ₹30,000 | ₹1,80,000 |
Registration also carries small fixed charges for copying, scanning and postage. Check the exact figure on the portal’s fee calculator before you pay.
Other common documents
| Document | Stamp duty in West Bengal |
|---|---|
| Gift deed to a family member | Concessional rate; check the current notification for the relationship |
| Power of attorney to sell property | Depends on the value and whether it is given to a family member |
| Lease or rent agreement | Depends on the term and the average annual rent |
| Development agreement with a builder | Charged on the value of the developer’s share |
Rates for these change more often, so confirm them on the department’s portal or with us before you execute the document. You can also use our property stamp duty calculator, registration fee calculator and rent agreement stamp duty calculator.
How to pay stamp duty and register in Kolkata
- Get the draft deed ready and check the market value on wbregistration.gov.in.
- Pay stamp duty and registration fee online through GRIPS (the state’s e-payment system).
- Book an e-appointment at the jurisdictional Additional Registrar of Assurances or Sub-Registrar office.
- Buyer, seller and two witnesses attend with original ID and PAN; biometrics and photographs are taken.
- After registration, apply for mutation with KMC or the local body so property tax is billed in your name.
Stamp duty on industrial land under the new policy
The West Bengal Industrial Policy 2026, unveiled on 5 November 2026, reportedly offers stamp duty exemption on land bought for industrial projects. The notification with the conditions had not been published when we checked, so do not register an industrial land purchase on the assumption of exemption without the order in hand.
Tax points to remember
- TDS: a buyer of property worth ₹50 lakh or more must deduct 1% TDS from a resident seller. If the seller is an NRI, TDS is on the capital gain at higher rates. See our guide to an NRI selling a flat in Kolkata and our TDS on sale of property page.
- Deduction: stamp duty and registration fee on a residential house can be claimed within the overall home loan principal deduction limit under the old tax regime.
- Cost of acquisition: stamp duty and registration fees are added to the cost of the property when you sell it later.
FAQs
What is the stamp duty in Kolkata in 2026?
6% of market value for property up to ₹1 crore and 7% above ₹1 crore, plus a registration fee of about 1%.
Is the 2% stamp duty rebate still available in West Bengal?
No. The 2% rebate and the 10% circle rate reduction were discontinued from 1 July 2024.
Is there a lower stamp duty for women in West Bengal?
No separate concession for women buyers applies at present.
Is stamp duty charged on the agreement value or the market value?
On the higher of the two. The registration office assesses market value for each property.
Did West Bengal Budget 2026-27 change stamp duty?
No rate change was announced in the budget presented on 22 June 2026.
TAXAJ helps buyers and sellers in Kolkata with deed review, stamp duty, capital gains and TDS. See our state-wise guide to stamp duty and registration charges or talk to our Kolkata team.
Last updated 11 November 2026. Sources: West Bengal Directorate of Registration and Stamp Revenue (wbregistration.gov.in); reports on the discontinuation of the stamp duty remission and circle rate reduction from 1 July 2024; West Bengal Budget 2026-27 (PRS Legislative Research analysis); press reports of 5 November 2026 on the industrial policy. Worked examples are illustrative; the registration office’s assessment decides the final figure. General information only.
