Free calculator · West Bengal
Total Cost of Buying Property in West Bengal
Every upfront cost of buying a flat, house or land in West Bengal in one table: what you pay, to whom, and when.
Quick answer: In a city, expect about 7% of the price on top (6% stamp duty plus 1% registration fee; 7% plus 1% above ₹1 crore), or 6% in a panchayat area. Add 5% GST on an under-construction flat (1% if affordable). The 1% TDS above ₹50 lakh is withheld from the seller, not an extra cost.
| Cost | Rate and base | Amount | Paid to | When |
|---|---|---|---|---|
| Stamp duty | 6% of agreement value ₹85,00,000 | ₹5,10,000 | Government (state) | Before registration |
| Registration fee | 1% of agreement value ₹85,00,000 | ₹85,000 | Government (state) | Before registration |
| Registration user charge | Fixed, deed up to 17 pages | ₹300 | Government (state) | At registration |
| GST | Nil: no GST on a resale flat | ₹0 | Not applicable | Not applicable |
| Mutation fee (KMC) | Nil for a simple mutation (KMC schedule 2026-27) | ₹0 | Kolkata Municipal Corporation | After registration |
| Total extra cash | 7% of the agreement value | ₹5,95,300 | Beyond the agreement value | |
| TDS: withheld from the seller, not an extra cost | 1% of agreement value ₹85,00,000. Pay the seller ₹84,15,000 and deposit ₹85,000 with the Income Tax Department. | ₹85,000 | Income Tax Department, in the seller's name | Within 30 days from the end of the month you pay |
This uses your agreement value only. If the government market value is higher, duty and fee are charged on that instead. Check it on wbregistration.gov.in and enter it above.
For the exact mutation fee, use the mutation fee calculator. Not included: mortgage deed charges, copying and e-filing charges, brokerage, and society or maintenance deposits.
How the total is calculated
Stamp duty, the registration fee and TDS use the higher of the agreement value and the government market value. GST uses the agreement value.
| Cost | Rule | Applies to |
|---|---|---|
| Stamp duty | Urban 6% (7% above ₹1 crore); rural 5% (6% above ₹1 crore), on the whole value | Every purchase |
| Registration fee | 1% of the value, plus a ₹300 user charge for a deed of up to 17 pages | Every purchase |
| GST | 1.5% (affordable) or 7.5% (other) on two-thirds of the price, as one-third is treated as land. That works out to 1% or 5% of the full price. | Under-construction flats from a builder |
| Mutation fee | BL&LRO: ₹40 to ₹10,000 per decimal by land class, zone and area. KMC: nil for a simple mutation (2026-27). NKDA: 0.5% of value. Other towns: 0.4% to 0.5% of market value. | After every purchase |
| Loan processing fee | Your lender's rate on the loan, plus 18% GST | If you take a loan |
| Legal / deed-writer fee | As quoted by your lawyer or deed writer | Optional |
| TDS (not a cost) | 1% of the value when it is ₹50 lakh or more, withheld from the seller | Resident seller; not rural farmland |
Extra cash = stamp duty + registration fee + user charge + GST + mutation fee + processing fee + GST on it + legal fee.
Share of the price = extra cash ÷ agreement value × 100.
Worked examples
1. Resale flat in Kolkata, ₹85 lakh
Stamp duty 6% = ₹5,10,000. Registration fee 1% = ₹85,000. User charge ₹300. No GST. KMC mutation nil. Extra cash: ₹5,95,300, or 7% of the price. The buyer also withholds 1% TDS (₹85,000), so the seller is paid ₹84,15,000 directly.
2. Under-construction affordable flat in Kolkata, ₹40 lakh
Stamp duty 6% = ₹2,40,000. Registration fee ₹40,000. User charge ₹300. GST 1% = ₹40,000 (1.5% on two-thirds, ₹26,66,667). KMC mutation nil. Extra cash: ₹3,20,300, or 8.01% of the price. No TDS: the value is below ₹50 lakh.
3. Bastu land in a panchayat area, ₹12 lakh, 5 decimal
Stamp duty 5% = ₹60,000. Registration fee ₹12,000. User charge ₹300. BL&LRO mutation ₹100 x 5 decimal = ₹500. Extra cash: ₹72,800, or 6.07% of the price. No GST and no TDS.
About TDS on property
If the value is ₹50 lakh or more and the seller lives in India, the buyer deducts 1% of the price (or of the stamp duty value, if higher). The buyer deposits it online within 30 days from the end of the month of payment and gives the seller a TDS certificate. This is not an extra cost: it is part of the price, paid to the government for the seller. The rule was Section 194-IA of the Income-tax Act, 1961, deposited with Form 26QB. From 1 April 2026 it sits in Section 393(1) of the Income-tax Act, 2025, and Form 141 replaces Form 26QB. Confirm the current form on incometax.gov.in. If the seller is an NRI, a higher TDS under Section 195 applies with no ₹50 lakh threshold. A separate NRI tool will cover it.
Sources and effective dates
- Stamp duty and registration fee: Directorate of Registration and Stamp Revenue, rates page (last updated 20 May 2025, read 15 October 2026). The 2% rebate and 10% market value cut ended on 30 June 2024.
- GST: Notification 11/2017-Central Tax (Rate), paragraph 2 (one-third land deduction), as amended by Notification 03/2019-Central Tax (Rate), in force from 1 April 2019. The CBIC FAQs on real estate (7 May 2019) give the 1% and 5% effective rates, the affordable housing definition and the list of metropolitan cities, which includes Kolkata.
- TDS: Income Tax Department, TDS on sale of immovable property, and incometax.gov.in for the deposit form.
- Mutation: Land and Land Reforms Department Circular 398-LP/5M-33/15 dated 2 February 2017 (BL&LRO rates); KMC rates and charges 2026-27; NKDA record of title; UDMA mutation fees (updated 10 October 2025).
- Loan fee example: SBI processing fee card rates (0.35%, minimum ₹2,000, maximum ₹10,000, plus GST). Fees differ by lender and offer.
Rates change by notification. Confirm stamp duty and your property's market value at wbregistration.gov.in, GST with your builder, and the mutation fee at your BL&LRO (Block Land and Land Reforms Office) or municipality before you pay. See also the stamp duty calculator and the mutation fee calculator.
Frequently asked questions
How much extra money do I need to buy a flat in Kolkata?
For a resale flat in Kolkata, plan for about 7% of the price on top: 6% stamp duty and a 1% registration fee (7% plus 1% above ₹1 crore), plus a ₹300 user charge. An under-construction flat from a builder adds 5% GST (1% for affordable housing). Loan processing and legal fees come on top.
Is GST charged on a resale flat or a ready-to-move flat?
No. GST applies only to an under-construction flat bought from a builder, on money paid before the completion certificate. A resale flat, or a builder flat sold after the completion or occupancy certificate, carries no GST.
Is the 1% TDS an extra cost for the buyer?
No. When the value is ₹50 lakh or more, the buyer keeps back 1% of the price and deposits it with the Income Tax Department in the seller's name. The seller gets credit for it. Your total outlay does not change.
What counts as affordable housing for 1% GST?
A flat with a carpet area up to 60 sq m in a metropolitan city (Kolkata is one) or 90 sq m elsewhere, and a gross amount charged by the builder of up to ₹45 lakh. The project must have started on or after 1 April 2019, or be an ongoing project where the builder chose the new rates.
Do women pay lower stamp duty in West Bengal?
No. West Bengal has no lower stamp duty rate for women. The 2% stamp duty rebate that ran during the pandemic ended on 30 June 2024.
Why is my stamp duty charged on more than my agreement price?
Stamp duty and the registration fee are charged on the higher of the agreement value and the government market value of the property. If the market value is higher, you pay on that.
Rates and conventions last checked: .