Table of Content
▲- What is Stamp Duty in Kolkata?
- Stamp Duty and Registration Charges in Kolkata 2026
- Stamp Duty and Registration Charges for Different Deeds
- How to Calculate Stamp Duty in Kolkata
- Factors Affecting Stamp Duty in Kolkata
- How to Pay Stamp Duty in Kolkata
- Tax Benefits on Stamp Duty in Kolkata
- Refund Process for Stamp Duty in Kolkata
- Important Documents Needed at Registration
- Filing Complaints on Stamp Duty and Registration
- Exemptions & Concessions
- Conclusion
Buying property in Kolkata involves more than just the property price. Stamp Duty and Registration Charges in Kolkata are mandatory fees that make your property transaction legally valid. In 2026, stamp duty ranges between 6% to 7%, depending on the property location, with a fixed registration charge of 1% of the property’s value. Non-payment can result in penalties or even legal invalidity of the property. This article covers everything you need to know from rates and calculation to online payment, refunds, exemptions, and FAQs.
What is Stamp Duty in Kolkata?
Stamp Duty is a government tax levied on the sale, transfer, or lease of immovable property. It ensures that the transaction is legally enforceable.
- Current rates (2026):
- Within Kolkata Municipal Corporation (KMC) area: 6–7%
- Outside KMC area: 5–6%
- Registration charges: 1% of the property value
Example:
If you purchase a flat worth ₹60 lakh within the KMC area:
- Stamp duty: 7% of ₹60 lakh = ₹4.2 lakh
- Registration charge: 1% of ₹60 lakh = ₹60,000
- Total fees: ₹4.8 lakh
Also Read: Registration and Stamp Duty in Nagpur 2026: Rates, Calculation, and Payment Modes
Stamp Duty and Registration Charges in Kolkata 2026
The rates vary depending on property value and location.
|
Property Value |
Location |
Stamp Duty |
Registration Charges |
|
Up to ₹25 Lakh |
Within KMC |
6% |
1% |
|
Up to ₹25 Lakh |
Outside KMC |
5% |
1% |
|
₹25 Lakh–₹40 Lakh |
Within KMC |
6% |
1% |
|
₹25 Lakh–₹40 Lakh |
Outside KMC |
5% |
1% |
|
Above ₹40 Lakh |
Within KMC |
7% |
1% |
|
Above ₹40 Lakh |
Outside KMC |
6% |
1% |
Stamp Duty and Registration Charges for Different Deeds
|
Deed Name |
Stamp Duty |
Registration Charges |
|
Lease transfer of govt land to family members |
0.5% of market value |
Same as conveyance |
|
Lease property transfer (other cases) |
Same as conveyance/transfer deed |
Same as conveyance |
|
Family member gift deed |
0.5% of property value |
Same as conveyance |
|
Gift deed (non-family) |
Same as conveyance |
Same as conveyance |
|
Property power of attorney < ₹30 Lakh |
₹5,000 |
NIL |
|
Property power of attorney ₹30–60 Lakh |
₹7,000 |
NIL |
|
Property power of attorney ₹60 Lakh–1 Cr |
₹10,000 |
NIL |
|
Property power of attorney ₹1–1.5 Cr |
₹20,000 |
NIL |
|
Property power of attorney ₹1.5–3 Cr |
₹40,000 |
NIL |
|
Property power of attorney > ₹3 Cr |
₹75,000 |
NIL |
|
Property sale agreement < ₹30 Lakh |
₹5,000 |
₹7 |
|
Property sale agreement ₹30–60 Lakh |
₹7,000 |
₹7 |
|
Property sale agreement ₹60 Lakh–1 Cr |
₹10,000 |
₹7 |
|
Property sale agreement ₹1–1.5 Cr |
₹20,000 |
₹7 |
|
Property sale agreement ₹1.5–3 Cr |
₹40,000 |
₹7 |
|
Property sale agreement > ₹3 Cr |
₹75,000 |
₹7 |
|
Partnership deed ≤ ₹500 |
₹20 |
₹7 |
|
Partnership deed ≤ ₹10,000 |
₹50 |
₹7 |
|
Partnership deed ≤ ₹50,000 |
₹100 |
₹7 |
|
Partnership deed > ₹50,000 |
₹150 |
₹7 |
How to Calculate Stamp Duty in Kolkata
Step-by-Step Procedure:
- Visit West Bengal Registration Portal.
- Go to E-Services → Calculator for SD, MV, and RF.
- Choose Stamp Duty and Registration Fee.
- Select Transaction Major, Transaction Minor, Local Body, and enter Market Value & Captcha.
- Click Display to view your stamp duty and registration charges.
Example:
- Property price: ₹60 lakh
- Stamp duty: 7% → ₹4.2 lakh
- Registration: 1% → ₹60,000
- Total: ₹4.8 lakh
Factors Affecting Stamp Duty in Kolkata
- Location: Urban areas like KMC have higher rates.
- Property Value: Higher price → higher duty.
- Gender of Buyer: Some discounts for women (limited cases).
- Property Type: Commercial vs residential rates differ.
- New vs Resale Property: May affect duty.
- Area Classification: Urban, semi-urban, rural differences.
How to Pay Stamp Duty in Kolkata
Online Payment
- Go to WB Registration Portal → E-payment & Refund.
- Select e-Payment of Stamp Duty & Registration.
- Enter Query No, Query Year, and payment details.
- Verify info and proceed to WB GRIPS Portal.
- Choose Directorate of Registration and Stamp Revenue → Payment of Stamp Duty, Registration Fees, Mutation Fees.
- Confirm and make payment. Download e-receipt.
Offline Payment
- Collect Challan Form from Sub-Registrar office.
- Get form signed in 3–4 copies.
- Pay via cash, cheque, demand draft at linked banks or treasury.
- Collect stamped receipt.
- Submit receipt + deed at Sub-Registrar office.
Tax Benefits on Stamp Duty in Kolkata
- Eligible under Section 80C: Deduction up to ₹1.5 lakh per year.
- Keep e-Challan & receipts for filing income tax.
Refund Process for Stamp Duty in Kolkata
Online Method
- Visit [WB Registration Portal → e-Payment & Refund].
- Click Application for Refund.
- Provide Query Year, Query Number, GRN Number.
- Attach required documents: e-Challan, valuation report, original partly executed deed, cancelled cheque.
- Refund will be credited to the bank account used for payment.
Offline Method
- Submit Annexure A refund form at Sub-Registrar office.
- Must apply within 3 months of payment.
- Attach similar documents as online method.
Important Documents Needed at Registration
- Identity Proof: Aadhaar, PAN (Form 60 if no PAN)
- Photos: 4–5 passport-sized
- Sale Deed and Mother Deed
- Market Valuation (e-Nathikaran)
- Mutation Certificate
- Property Tax Receipts
- Stamp Duty Receipt (e-Challan)
- NOC (for society flats)
- Witnesses: 2 persons with Aadhaar
Also Read: Stamp Duty and Registration Charges in Odisha 2025: Online and Offline Payment Guide
Filing Complaints on Stamp Duty and Registration
- Visit [WB Directorate of Registration & Stamp Revenue → Grievance Redressal].
- Choose Suggestion/Complaint Submission.
- Fill personal details, complaint box, attach documents, submit.
- Note Grievance ID to track status.
Check Status:
- By Grievance ID
- By Applicant Details
Exemptions & Concessions
- Gift to family members: 0.5% stamp duty
- No gender-based, senior citizen, or first-time buyer discounts currently
- Commercial properties may have different rules
Conclusion
In 2026, Stamp Duty and Registration Charges in Kolkata are a significant part of property purchase budgeting. Rates range between 6–7% for stamp duty and 1% for registration, depending on location and property value. Paying these fees correctly ensures legal validity, allows tax benefits, and avoids penalties. Always use the official WB Registration Portal for accurate calculations and payments.
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Ans 1. For properties within the Kolkata Municipal Corporation (KMC) area, stamp duty is 6–7% of the property value. For areas outside KMC, the rate ranges from 5–6%.
Ans 2. Registration charges are fixed at 1% of the property’s market value, regardless of location within or outside KMC.
Ans 3. You can calculate fees by visiting the West Bengal Registration Portal, using the E-Services calculator, entering property value, location, and deed type, and the system will display the applicable stamp duty and registration charges.
Ans 4. Yes. Stamp duty varies based on the type of deed, property value, and transaction type. For example, gift deeds to family members attract only 0.5% stamp duty, while a standard sale deed follows the regular 6–7% rate.
Ans 5. Yes. Payments can be made online via the WB Registration Portal under the e-Payment & Refund section, with e-receipts generated for submission to the Sub-Registrar office.
Ans 6. Documents include Aadhaar and PAN of buyer(s), photos, sale deed, mother deed, market valuation certificate, property tax receipts, NOC (for society flats), and two witnesses with Aadhaar.
Ans 7. Yes. Stamp duty payments are eligible for deduction under Section 80C of the Income Tax Act, up to ₹1.5 lakh per year.
Ans 8. Yes. Refunds can be applied for online via the WB Registration Portal or offline at the Sub-Registrar office, usually within three months of payment, with supporting documents like e-Challan, valuation report, and deed.
Ans 9. Currently, there are no specific concessions for women, senior citizens, or first-time buyers. Exemptions primarily apply to gift deeds to family members.
Ans 10. Non-payment can result in penalties, legal disputes, or invalidation of property ownership, making payment of these charges mandatory for a legally valid transaction.