Stamp Duty and Registration Charges in Bihar (2026 Guide)

At a glance

Where a cell says "We could not confirm", check with the District Sub-Registrar office before you pay.

Stamp duty and registration fee rates

A sale deed in Bihar, locally called a Kewala (केवाला), is a conveyance under the Indian Stamp Act, 1899 as it applies in Bihar. The CAG's audit report on Bihar's revenue sector (Chapter 5, Stamps and Registration Fees) states in a footnote that the "rate of stamp duty is six per cent and registration fee is two per cent of value of all categories of land". The same chapter notes that leases treated as conveyances under Article 35(b) are charged at the same 6 per cent and 2 per cent on the premium value.

An earlier CAG report on Bihar (Report No. 1 of 2017) records that the 6 per cent stamp duty on such leases was set by notification no. 1026 dated 15 February 2013, and the 2 per cent registration fee by notification no. 1810 dated 26 July 2013. We could not open the original notifications for sale deeds themselves, so we cannot give you their numbers. The CAG reports are the most authoritative public statement of the rates we found.

The Prohibition, Excise & Registration Department runs registration but does not publish a rate table online. If a deed writer quotes a different rate, ask which notification it comes from.

MVR: the value duty is charged on

Bihar fixes a minimum value for land in every district under the Bihar Stamp (Prevention of Under-Valuation of Instruments) Rules, 1995. The CAG describes it as land categorised (for example commercial, residential, and irrigated or double-crop agricultural) with rates set ward-wise or circle-wise in each district, on the recommendation of a District Valuation Committee. The registering officer can refer an undervalued deed to the Collector.

The big change in 2026 is the Bihar Stamp (Prevention of Under-Valuation of Instruments) (Amendment) Rules, 2026, notified on 18 June 2026 and published in the Bihar Gazette (Extraordinary) No. 635 on 19 June 2026. It provides for:

• a one-time "Summary Revision" from the date of publication that multiplies existing MVR rates by 1.6 in rural areas and by 2.0 in urban and peripheral areas;
• an automatic 5 per cent increase in MVR at the start of every financial year after that;
• a comprehensive MVR revision every three years, run by the District Sub-Registrar;
• using the ten highest-value documents, instead of five, when working out the highest valuation rates.

In practice, this means a parcel whose MVR was last revised years ago may now carry roughly double the duty base in a town and 1.6 times in a village. Ask the sub-registrar office for the current MVR of the exact khata and plot, and check the land category it is being placed in.

Is there a lower rate for women?

Many private websites state that Bihar charges a slightly lower stamp duty and registration fee when land moves from a man to a woman, and a slightly higher one in the reverse case. We could not confirm this from any official notification, gazette or departmental page. The CAG's chapter on Bihar describes the 6 per cent and 2 per cent rates as applying to "all categories of land" and does not mention any gender-based difference.

So we do not quote any reduced rate here. If you are buying in a woman's name to save duty, ask the District Sub-Registrar office in writing which notification allows the reduction, and keep a copy. Our guide to stamp duty rebates for women by state lists the states where we did confirm one.

Worked example

Take an agricultural plot whose value under the current MVR is Rs 20 lakh, and assume the agreed price is also Rs 20 lakh. Using the confirmed rates:

If the agreed price were Rs 15 lakh but the MVR value is Rs 20 lakh, expect duty to be charged on the MVR value, because the MVR acts as the floor under the 1995 Rules. Deed-writer charges, copying fees and any other office charges are extra; we could not confirm a current official schedule for those. If the price is Rs 50 lakh or more and the land is not rural agricultural land, also read our guide on TDS on land purchases.

Step by step at the sub-registrar

1. Check the land records. Confirm that the seller's name appears in the Jamabandi (जमाबंदी) and that the khata and khesra numbers match the deed. Our Bihar Bhumi Jamabandi guide explains how to check online.
2. Find the MVR value. Ask the District Sub-Registrar office for the MVR applicable to the plot's area and category after the June 2026 revision.
3. Draft the deed. A licensed deed writer or advocate prepares the Kewala with the full plot description, boundaries, area in local units and consideration.
4. Pay stamp duty and registration fee. The appointment form accepts a GRN (online challan) number, a Stock Holding e-stamp number, or a bank challan. Keep the receipt.
5. Book an appointment. On biharregd.bihar.gov.in, choose "Book Your Appointment (For Registration of Document)", log in, enter the office, document type, circle and whether the area is Rural, Urban or Peripheral, then pick a green slot and print the "Appointment Slip".
6. Attend the office. Buyer, seller and witnesses attend with original identity documents and PAN. The sub-registrar checks the deed, records admission of execution and takes photographs and signatures.
7. Collect the registered deed and start mutation. After registration, apply for Dakhil-Kharij (दाखिल-खारिज) so the land records show your name. See our mutation guide.

For the general sequence that applies in every state, read our land registration process guide, and compare costs with other states in our state-wise stamp duty table.

What to check before you pay

• The MVR figure used in the deed is the post-19 June 2026 figure, not an older printout.
• The land category (agricultural, residential, commercial, road-facing) matches what you see on the ground.
• The seller's name, khata and khesra in the Jamabandi match the deed exactly.
• The stamp duty and fee receipts are in the right names and the GRN or e-stamp number is quoted on the appointment form.
• Anyone quoting a lower rate for a woman buyer can show the notification. We could not find one.
• The full consideration is shown in the deed and paid through traceable banking channels; see our page on cash limits in land deals.

Where the deed or valuation is disputed, take advice from a local advocate before registration. This page explains the rules; it is not advice on your individual case.

Frequently Asked Questions

Sources

• Comptroller and Auditor General of India: Audit Report (Revenue Sector), Government of Bihar, Chapter 5, Stamps and Registration Fees (2022)
• Comptroller and Auditor General of India: Report No. 1 of 2017, Bihar Revenue Sector, Chapter 3, Stamps and Registration Fee
• Comptroller and Auditor General of India: Audit Report (Revenue Sector), Bihar, year ended March 2019, Chapter 5
• Government of Bihar: Bihar Gazette (Extraordinary) No. 635, Bihar Stamp (Prevention of Under-Valuation of Instruments) (Amendment) Rules, 2026, 19 June 2026
• Government of Bihar: Online Appointment System user manual (registration of documents)
• Government of Bihar: Prohibition, Excise & Registration Department, About the Department