Bihar MVR 2026 after the 1 April revision

What is the mvr (minimum value register)?

The mvr (minimum value register) is the minimum value at which a property can be registered in Bihar, notified locality-by- locality by the Registration Department (Department of Prohibition, Excise & Registration), Government of Bihar, with Sub-Registrar offices compiling the register. When you register a sale deed, the sub-registrar compares your declared price against this rate and charges stamp duty on the higher of the two. Stamp duty and registration fee are charged on the higher of the MVR value or the declared consideration; registration below MVR is not accepted.

Bihar specifics: Rates had been frozen for roughly a decade, so the 2026 revision is one of the largest single jumps in the state's history. Bihar values land in local units like kattha/decimal.

How stamp duty uses this rate in Bihar

Suppose you agree to buy a flat in Patna for ₹65,00,000, but the notified government value of that flat works out to ₹70,00,000. Stamp duty is charged on ₹70,00,000 — the higher figure — at 6.3%, i.e. about ₹4,41,000, plus registration charges. Declaring a lower price in the deed does not reduce the duty.

The same government value also drives income tax: under Section 50C the seller's capital gains are computed as if they received at least this value, the buyer pays tax on the shortfall under Section 56(2)(x) if the price is more than 10% below it, and the buyer's 1% TDS is deducted on the higher value too. This is why lenders, buyers and sellers all check the mvr (minimum value register) before fixing a deal price.

What makes Bihar's MVR different

Bihar prices land in kattha and decimal rather than square feet, and the MVR for most rural mauzas is published per decimal or per kattha. A decimal is fixed — one hundredth of an acre, 435.6 sq ft — but the kattha is not. The Patna standard is about 1,361 sq ft, while several northern districts, Muzaffarpur and Darbhanga among them, use a considerably smaller kattha. Confirm which kattha your sub-registrar office works to before you multiply an MVR figure by your plot size: the same number of kattha can mean very different amounts of land from one district to the next.

Bihar does not charge one flat rate. Its Table of Stamp Duty sets the rate by the gender of the parties to the deed: 5.7% stamp duty plus a 1.9% registration fee where a man transfers to a woman, 6.3% plus 2.1% where a woman transfers to a man, and 6% plus 2% in every other case. Whichever applies is charged on the higher of the MVR value and the price written in your deed, so the April 2026 revision lifted the floor under every one of those rates at once.

Neighbouring Jharkhand calls its register MVR too, which causes constant confusion, and almost nothing else matches. Jharkhand charges a flat 4% stamp duty and a 3% registration fee with no gender differential, maintains its register district-wise with no verifiable statewide revision date, and runs lookups through its own JharNibandhan and e-Nibandhan portals. A Bihar MVR figure and a Jharkhand MVR figure are not comparable, and neither state's portal will find the other's mauza.