Kolkata Stamp Duty & Registration Guide 2026

Use the official valuation and assessment

The Directorate's FAQs distinguish consideration and market value and explain that facts affecting stamp duty must be stated in the instrument. Start with the official valuation and assessment process, then have the proposed deed reviewed. Do not assume the builder's advertised price is automatically the final assessable base.

Record the property description, land and apartment details, ownership shares and applicable deed category accurately. Ask your lawyer or registering office to explain the assessed duty and registration fee and preserve the assessment slip with your transaction file.

Separate a calculation example from a rate quotation

The arithmetic is straightforward once the applicable assessment is known: duty equals the assessable value multiplied by the applicable duty rate; registration and other assessed charges are added separately. For illustration only, if an assessment used Rs. 80 lakh, 6% duty and 1% registration, those two components would total Rs. 5.6 lakh. This is a conditional example, not a statement of the rate applicable to your deed.

Ask for the current official computation before committing your final cash balance. Confirm whether any relief is valid on the intended execution and registration dates. Do not build a purchase budget around a historic concession without the relevant current notification.

Check the transaction's GST treatment separately

Construction-service tax treatment depends on the project and transaction conditions, including the timing of consideration relative to completion or first occupation. CBIC's rate schedule sets out these conditions. Ask for a written tax breakup specific to the unit; a broker's ready-to-move label is insufficient evidence of the applicable tax treatment.

For a resale or completed-property purchase, have your adviser confirm the treatment of the sale and any separately supplied services. Registration charges, maintenance, interiors and loan expenses should not be bundled into an unexplained single tax figure.

Budget for costs that are not stamp duty

Ask whether parking, club membership, development charges, utility connections, deposits and advance maintenance are included in the quoted consideration. Distinguish refundable deposits from expenses. Add legal review, lender processing and valuation costs, insurance where selected, interiors and moving expenses.

An Rs. 80 lakh apartment with Rs. 4 lakh parking, Rs. 5 lakh interiors and Rs. 1 lakh deposits already requires Rs. 90 lakh before statutory transaction costs. These are illustrative allowances, not Kolkata market averages. A written budget makes competing offers easier to compare.

• Obtain the unit's complete cost sheet
• Obtain the current official assessment
• Confirm taxes and payment timing
• Keep funds for handover and immediate repairs

Reconcile the deed and payment evidence

Before registration, reconcile party names, apartment identifiers, area descriptions, parking rights and consideration with the signed agreement. Keep payment challans and bank evidence. Follow the registering office's current requirements for identity documents, attendance and execution; requirements can differ by transaction.

After registration, retain the registered deed and complete the applicable mutation, association and utility processes. Registration is one part of the purchase file and should sit alongside the title opinion and building approvals, rather than replace them.