How is stamp duty calculated in West Bengal?
Stamp duty in West Bengal is calculated as a percentage of the market value (the higher of the agreement value and the government circle rate): 6% in municipal areas up to ₹1 crore, 7% above; 5%/6% in panchayat areas. Registration adds 1%.
The calculation base is the market value, not just your agreement price - if the circle rate for the locality is higher, duty is charged on that. For a ₹75 lakh flat in Kolkata municipal limits: ₹4,50,000 stamp duty (6%) plus ₹75,000 registration (1%) = ₹5,25,000 in government charges.
The stamp duty calculator on RealtyIQ applies the slab by location type and shows the total acquisition cost including these charges, so your budget math starts from the real number.
- Base for calculation
- Higher of agreement value / circle rate
- Municipal up to ₹1 Cr
- 6%
- Municipal above ₹1 Cr
- 7%
- Panchayat
- 5% (up to ₹1 Cr), 6% above
- Registration
- 1%
Is stamp duty charged on agreement value or circle rate?
On whichever is higher - the market value definition uses the greater of the two.
This answer is part of RealtyIQ's stamp duty FAQ series — West Bengal rate slabs, payment process and registration cost math. Every figure on this page is composed from the live listing database or the West Bengal rate sheet that powers the free calculator suite, and it is refreshed when the underlying data changes. If a number here disagrees with a brochure, trust the listing — brochures are marketing, listings are RERA-linked data.