When you work out what a flat will really cost, the price on the booking form is only the start. Stamp duty and registration are two of the biggest extra costs, and they are due before the flat is legally yours. This guide explains the current rates, shows what they come to on flats priced from ₹30 lakh to ₹60 lakh, and explains how they differ from GST. To plan the loan as well, try our home loan EMI calculator, which adds these charges to the cash you need upfront. For how the registry actually works, step by step, and the extra costs on a resale, see our guide to flat registry charges and steps.
Stamp duty and registration rates for flats in Kolkata
The Government of West Bengal sets the stamp duty on a sale deed (conveyance) by the type of area and the value of the property. The rates currently published in buyer guides, which follow the state’s conveyance schedule, are:
| Where the flat is | Up to ₹1 crore | Above ₹1 crore | Registration fee |
|---|---|---|---|
Kolkata or Howrah corporation area | 6% | 7% | 1% |
Other municipal corporation, municipality or notified area | 6% | 7% | 1% |
Panchayat and other areas | 5% | 6% | 1% |
Rates can change by government notification. Check the latest figures on the official portal before you pay. Most flats in and around Kolkata, including Kestopur, are in urban areas, but confirm the category for your address. For Kestopur, see our guide to Kestopur’s PIN codes and municipal area.
What it costs on a ₹30 lakh to ₹60 lakh flat
At the urban rate of 6% stamp duty plus 1% registration, the total is 7% of the property value:
| Flat price | Stamp duty (6%) | Registration fee (1%) | Total |
|---|---|---|---|
₹30 lakh | ₹1,80,000 | ₹30,000 | ₹2,10,000 |
₹40 lakh | ₹2,40,000 | ₹40,000 | ₹2,80,000 |
₹50 lakh | ₹3,00,000 | ₹50,000 | ₹3,50,000 |
₹60 lakh | ₹3,60,000 | ₹60,000 | ₹4,20,000 |
Illustrative arithmetic only, based on the price of the flat. The actual amount depends on the higher of your agreement value and the government’s market value.
Stamp duty vs GST: two different charges
Many buyers assume that a flat with “no GST” has no extra government charges. It does not. GST is a tax on construction that is still in progress, while stamp duty and registration are charged when ownership is transferred to you, whichever kind of flat you buy. A ready-to-move flat with a completion certificate saves the GST, but not the stamp duty. Here is how that looks on a ₹50 lakh flat:
| On a ₹50 lakh flat | Under construction (5% GST) | Ready to move with CC (no GST) |
|---|---|---|
GST | ₹2,50,000 | None |
Stamp duty and registration (7%) | ₹3,50,000 | ₹3,50,000 |
Total extra on top of the price | ₹6,00,000 | ₹3,50,000 |
Illustrative. Assumes an under-construction flat in the non-affordable GST category. Confirm your own case with a chartered accountant. Read our full guide to ready-to-move flats in Kestopur and no GST.
Which value is the duty charged on?
Stamp duty is calculated on the higher of the price in your agreement and the value the government assigns to the property, which West Bengal calls the market value (many buyers know it as the circle rate). If your agreed price is lower than the government’s figure for that area, you pay duty on the government’s figure. Ask your lawyer to check the assessed market value for your address before you finalise your budget.
Concessions and rebates: check before you assume
West Bengal has announced temporary stamp duty relaxations in recent years, and some guides mention concessions for women buyers while others say none applies. Do not assume either way. Ask your lawyer to check the notification in force on your registration date, and budget at the full rate until you are sure.
How stamp duty and registration are paid
- Prepare the deed. Your lawyer or the developer’s team drafts the sale deed with the property and party details. Check the title and approvals first: see documents to check before buying a flat in Kolkata.
- Assess the duty online. On the official portal, the details are entered and an assessment slip shows the market value, stamp duty and registration fee.
- Pay online. Stamp duty and the registration fee are paid through the state’s e-payment system.
- Register the deed. You and the seller attend the sub-registrar’s office with the required documents and identity proofs.
- Update the records. After registration, the property is usually mutated in your name with the local municipal body.
You can see the current rate tools on West Bengal’s Directorate of Registration and Stamp Revenue portal. Most buyers let their lawyer handle the filing, but it helps to know the steps.
Other costs to budget for
Stamp duty and registration are not the only extras. Depending on the flat, you may also pay legal and documentation fees, home-loan processing charges, a maintenance deposit, parking charges, and the cost of interiors and moving in. Ask for an itemised cost sheet before you pay a booking amount. Our guide to the 10 mistakes to avoid when investing in Kolkata real estate explains how to build a complete budget. If you are borrowing, our home loan and EMI guide shows how much cash you need upfront.
Budget it before you book
Krishna Group’s ready-to-move flats at Krishna Paradise, Krishna Lakeview and Krishna Shivangan are offered with CC received and no GST, so the main government costs are stamp duty and registration. See what each budget buys in our guide to flats for sale in Kestopur, or contact our team for an itemised cost sheet on the flat you are considering.
Frequently asked questions
What is the stamp duty on a flat in Kolkata?
In urban areas of West Bengal, including Kolkata, stamp duty is 6% of the property value up to 1 crore rupees and 7% above that, plus a registration fee of about 1%. Rates can change, so check the official portal before you pay.
What is the registration fee for a flat in Kolkata?
The registration fee is published as about 1% of the property value. On a 50 lakh rupee flat that is around 50,000 rupees.
Is stamp duty charged on the agreement price or the market value?
On the higher of the two. If your agreed price is lower than the government's assessed market value for the area, the duty is based on the market value.
Do ready-to-move flats with no GST still pay stamp duty?
Yes. GST and stamp duty are different charges. A ready-to-move flat with a completion certificate issued before the sale avoids GST, but stamp duty and registration still apply.
Can I pay stamp duty online in West Bengal?
Yes. Stamp duty and the registration fee can be paid online through the state's registration portal, where an assessment slip shows the amounts.
Is there a stamp duty concession for women buyers in West Bengal?
Guides disagree, and West Bengal has also run temporary relaxations in recent years. Ask your lawyer to check the notification in force on your registration date before you assume any concession.
See a Krishna Group home in Kestopur
Call +91 91644 89774 or book a site visit to see the flats for yourself.
Krishna Group has been building homes in Kolkata since 1988 and has completed 40+ projects. Our five current developments – Krishna Paradise, Krishna Kamdhenu, Krishna Shivangan, Krishna Lakeview and Krishna Heights – are all in Kestopur.
