Free calculator · West Bengal
West Bengal Mutation Fee Calculator
The government fee to mutate land in your name at the BL&LRO (Block Land and Land Reforms Office), plus the KMC and NKDA mutation fees. Enter the area in any unit.
Quick answer: BL&LRO mutation fee is area in decimals times Rs 40 to Rs 10,000 per decimal by land class and area type (Circular 398-LP, 02.02.2017). It is nil for inheritance, will or gift from parent to child (2019), and nil for simple KMC mutation in 2026-27.
| Land class in the RoR (khatian) | Non-agricultural, non-commercial (bastu / homestead) |
|---|---|
| Area type | Rural (gram panchayat) |
| Transfer | Sale (purchase) |
| Area in decimal (satak) | 8.2645 |
| Area in sq ft | 3,600 |
| Area in katha and chatak | 5 K 0 Ch |
| Area in bigha | 0.25 |
| Area in sq m | 334.45 |
Rural land pays the rural rate even if it lies inside the KMDA planning area (clarification dated 15.05.2017). The KMDA column applies only to municipal areas inside KMDA.
How the BL&LRO mutation fee is calculated
Fee = area in decimals x rate per decimal. The rate depends on the land class written in the Record of Rights (RoR, also called khatian or porcha) on the day you apply, and on where the land is. Any area unit is first converted to decimals (1 decimal = 435.6 sq ft; 1 katha = 720 sq ft; 1 bigha = 14,400 sq ft; 1 acre = 100 decimal). The rates include the application fee. We round the result to the nearest rupee.
| Land class in RoR | Rural | Municipal, outside KMDA | Municipal, inside KMDA |
|---|---|---|---|
| Agricultural | ₹40 | ₹60 | ₹80 |
| Non-agricultural, non-commercial (bastu) | ₹100 | ₹150 | ₹200 |
| Commercial or industrial, up to 10 decimals | ₹500 | ₹1,500 | ₹5,000 |
| Commercial or industrial, above 10 decimals | ₹1,000 | ₹3,000 | ₹10,000 |
Rates per decimal from L&LR Circular No. 398-LP/5M-33/15 dated 02.02.2017, in force from that day. It replaced the 2005 schedule, so older pages quoting Rs 1 or Rs 10 to 50 are out of date. We found no later revision up to October 2026.
Parent to child waiver. Notification No. 676-LP/5M-33/15 dated 01.03.2019 charges no processing fee when land passes from parents to their children by intestate succession (no will), by will, or by gift deed. Sale, gifts to a spouse or sibling, and inheritance from anyone other than a parent still pay the normal fee.
Worked examples
- Buying 5 katha of bastu land in a gram panchayat: 5 x 720 = 3,600 sq ft = 8.2645 decimal. Fee = 8.2645 x ₹100 = ₹826.
- Buying 12 decimal of commercial land in a municipality inside KMDA: the area is above 10 decimals, so 12 x ₹10,000 = ₹1,20,000. At exactly 10 decimals it would be 10 x ₹5,000 = ₹50,000.
- Inheriting 1 bigha of agricultural land from your father: nil under the 2019 waiver.
KMC (Kolkata Municipal Corporation) mutation
KMC mutation records the new owner for property tax, on Form A-42. Under KMC's schedule for 2026-27, simple, separation and apportionment cases and un-assessed properties pay nothing, including the first mutation certificate. Amalgamation cases pay by land area after amalgamation:
| Land area after amalgamation | Fee |
|---|---|
| Below 500 sq m | ₹1,000 |
| 500 to below 1,000 sq m | ₹5,000 |
| 1,000 to below 1,500 sq m | ₹25,000 |
| 1,500 sq m and above | ₹50,000 |
Other KMC items in the same schedule: transfer from minor to major nil; colony to non-colony nil; factory to non-factory conversion Rs 5,000; change in company name Rs 200; duplicate mutation certificate Rs 100. The PDF layout makes the pairing of these last items slightly uncertain, so confirm with the KMC Assessment-Collection Department. You need a No Outstanding Certificate (all property tax paid) before KMC mutates. Source: KMC Rates, Taxes, Fees and Charges 2026-2027 (PDF).
NKDA (New Town) mutation
In New Town, NKDA records the owner under the NKDA (Record of Title) Regulations 2011. The fee is 0.5% of the deed value for the first transfer from HIDCO or the WB Housing Board, and 0.5% of the market value assessed by the ADSR for later transfers. Inheritance pays 0.25% (of deed value for the first transfer, of market value after that). A property never mutated before pays stacked fees for the missed transfers.
Confirm with NKDA: these rates come from NKDA's Record of Title page, which cites no order number (Medium confidence). The stacked fee for un-mutated property is Low confidence. Note that 15% or 20% of annual valuation is NKDA's property tax, not its mutation fee.
Other municipalities
Municipalities and corporations outside KMC charge their own mutation fee for the property tax record, often a percentage of the market value or annual value, under the Urban Development and Municipal Affairs Department's mutation fee schedule. This calculator does not cover that fee. Ask your municipality. The BL&LRO land record mutation above is a separate application.
How to apply for mutation
- Register the deed first (sale, gift) or collect the death certificate and legal heir papers (inheritance).
- Apply online on banglarbhumi.gov.in (Citizen Services, mutation application) or at your BL&LRO (Block Land and Land Reforms Office).
- Upload or attach: a copy of the registered deed, the seller's or previous owner's RoR (khatian), your ID and address proof, a recent khajna (land revenue) receipt, and for inheritance the death certificate and proof of heirs.
- Pay the processing fee shown here online through GRIPS, or by treasury challan or bank draft.
- The BL&LRO may hear the parties or inspect the land, then updates the RoR. Track the case and download the new RoR on banglarbhumi.gov.in.
The government fee is only what is shown above. Anything more that an agent asks for is their own service charge. Mutation does not change the land class. To change agricultural land to bastu or commercial use, you need a separate land conversion (Section 4C).
Sources and effective dates
- L&LR Circular No. 398-LP/5M-33/15 dated 02.02.2017 (rates, in force the same day): copy on wbxpress.com
- Clarification dated 15.05.2017 (rural land in KMDA, class on date of application): copy on wbxpress.com
- Notification No. 676-LP/5M-33/15 dated 01.03.2019 (parent to child waiver): copy on wbxpress.com
- KMC Rates, Taxes, Fees and Charges for 2026-2027: kmcgov.in (PDF)
- NKDA Record of Title (mutation): nkdamar.org
- Apply and pay: banglarbhumi.gov.in
wbxpress.com reproduces Government of West Bengal circulars word for word; it is not a government site. Rates checked on 15 October 2026.
Frequently asked questions
What is the mutation fee in West Bengal?
For land records at the BL&LRO it is charged per decimal: agricultural land Rs 40, 60 or 80; bastu (non-agricultural) land Rs 100, 150 or 200; commercial or industrial land Rs 500 to Rs 10,000, for rural, municipal outside KMDA and municipal inside KMDA areas. These rates come from Circular 398-LP dated 02.02.2017.
Is there a mutation fee for inherited land?
Not when land comes from a parent to a child. Notification 676-LP dated 01.03.2019 waived the fee for inheritance, will and gift deed from parents to their children. Inheritance from anyone else is charged at the normal rate.
How much is the KMC mutation fee in 2026?
Nil for simple, separation and apportionment cases, as per KMC's 2026-27 schedule. Amalgamation cases pay Rs 1,000 to Rs 50,000 by land area. Claims of "1% of value" for Kolkata do not appear in any KMC document.
Why did someone ask me for much more than this?
The government fee is only what this calculator shows. Agents and middlemen often add their own charges. You can apply and pay the fee yourself on banglarbhumi.gov.in.
Do I need both BL&LRO and municipal mutation?
In a town, usually yes. The BL&LRO updates the land record (RoR / khatian), and the municipality or KMC updates its property tax record. They are separate applications with separate fees.
Can I pay mutation fee online?
Yes. BL&LRO fees are paid online through GRIPS after you apply on banglarbhumi.gov.in. A treasury challan or bank draft is also accepted.
Rates and conventions last checked: .