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Stamp Duty & Registration Charges in West Bengal

West Bengal charges stamp duty under the Indian Stamp Act, 1899 as applied to West Bengal (Schedule IA), amended by West Bengal Finance Acts incl. 2020, 2021 and 2024; Registration Act, 1908 and West Bengal Registration Rules, 1962. A sale deed attracts 6-7% urban, 5-6% rural, and registration costs About 1% of market value/consideration on conveyance under the West Bengal Table of Registration Fees, plus small fixed charges (secondary sources; official fee table not verified). Pick an instrument below for an indicative estimate, then check the West Bengal-specific rules and FAQs.

Governing law: Indian Stamp Act, 1899 as applied to West Bengal (Schedule IA), amended by West Bengal Finance Acts incl. 2020, 2021 and 2024; Registration Act, 1908 and West Bengal Registration Rules, 1962. Rates last verified .

Sale deed
6-7% urban, 5-6% rural
Registration fee
About 1% of market value/consideration on conveyance under the West Bengal Table of Registration Fees, plus small fixed charges (secondary sources; official fee table not verified)
Rent / leave & licence
~4% of total rent (<=1 yr)
E-stamping
Verify with the sub-registrar

West Bengal stamp duty estimate

Enter the amounts above to see an indicative estimate.

West Bengal stamp duty by instrument

InstrumentStamp duty in West Bengal
Sale deed / conveyanceSchedule IA Art. 23: 6% of market value up to Rs 1 crore and 7% above Rs 1 crore in Kolkata/Howrah Improvement Act areas and in any Municipal Corporation, Municipality or notified area; 5% up to Rs 1 crore and 6% above in other (rural) areas. No separate rate for women. Agreement for sale of under-construction flats: 2% of market value, adjusted against the final conveyance.
Rent / lease / leave & licence agreementArt. 35(a)(i) lease up to 1 year: same duty as a Bond on the whole amount payable (Rs 40 up to Rs 1,000 plus Rs 20 per Rs 500 above, i.e. about 4% of total rent). 1-10 years: conveyance rate on twice the average annual rent; 10-30 years: on three times the average annual rent; above 30 years: conveyance rate on market value of the property. Premium/advance charged at conveyance rate in addition.
Gift deedArt. 33: 0.5% of market value, capped at Rs 1,000 (cap w.e.f. 15 June 2024), when made to a family member (parent, spouse, son, daughter, son's wife, grandchild, brother, sister); otherwise same as conveyance (5-7%).
General power of attorneyArt. 48(d): Rs 50 when authorising up to five persons to act generally; Rs 100 for six to ten persons. Conveyance duty on market value if given for consideration or irrevocable to sell immovable property; developer POA Rs 5,000 to Rs 75,000 by property value.
Special power of attorneyArt. 48(a)/(c): Rs 5 for presenting documents for registration; Rs 6 when authorising one or more persons for a single transaction.
AffidavitArt. 4: Rs 10 (exempt when filed in court, for Army enlistment or for pensions).
Agreement / MoU (not otherwise provided)Art. 5(e): Rs 10 for agreements not otherwise provided for. Agreement for sale of immovable property pays conveyance duty (2% for under-construction flats); developer agreements are separately slabbed.
Indemnity bondArt. 34: same duty as a Security Bond (Art. 57) - bond rate if amount secured is up to Rs 1,000, otherwise Rs 50.
Mortgage deedArt. 40(b) without possession: Rs 10 for every Rs 500 (2%) of the amount secured, max Rs 1,00,000. With possession: conveyance duty on the amount secured.
Partnership deedArt. 46: Rs 20 (capital up to Rs 500), Rs 50 (up to Rs 10,000), Rs 100 (up to Rs 50,000), Rs 150 (above Rs 50,000); dissolution Rs 25.

What is specific to West Bengal

  • West Bengal adds 1 percentage point of duty once market value crosses Rs 1 crore (6% to 7% in Kolkata/Howrah and municipal areas, 5% to 6% in rural areas).
  • A temporary 2% reduction (4%/5% urban, 3%/4% rural) was introduced by the West Bengal Finance Act, 2021 and later extended; secondary sources report it lapsed on 1 July 2024.
  • Gift of immovable property to a family member (including son's wife and married/widowed daughters and sisters) is charged 0.5% of market value, capped at Rs 1,000 since 15 June 2024.
  • Leases up to one year are charged bond duty on the whole rent (about 4%), and 1-10 year leases pay conveyance duty on twice the average annual rent - far higher than the nominal paper used for unregistered 11-month agreements.
  • Documents amalgamating contiguous land pay 0.5% of market value, capped at Rs 3 lakh (West Bengal Finance Act, 2020).
  • E-payment through GRIPS is compulsory when duty exceeds Rs 10,000 or registration fee exceeds Rs 5,000; market value is assessed by the registering officer using the wbregistration market value calculators.

E-stamping and franking: Duty is paid on non-judicial stamp paper or by e-payment through GRIPS (Government Receipt Portal System). E-payment is compulsory where stamp duty exceeds Rs 10,000 or registration fee exceeds Rs 5,000 (w.e.f. 2 May 2017). Statewide e-stamp certificate availability could not be confirmed from official sources.

Method and sources

Ad-valorem instruments apply the recorded West Bengal rate to the higher of the consideration and the government / market value you enter, then apply any recorded minimum or maximum. Rent instruments apply the recorded rate to the rent base described for West Bengal. Registration fee is estimated only for sale deeds; other instruments show the recorded note. Rates last verified 30 September 2026.

Official portals: Directorate of Registration & Stamp Revenue, West Bengal, WB Registration (legacy e-services, e-assessment, calculators), GRIPS e-payment

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West Bengal stamp duty FAQs

6% of market value if the value is up to Rs 1 crore and 7% above Rs 1 crore, plus a registration fee of roughly 1%. There is no separate concession for women buyers.

0.5% of the market value, subject to a maximum of Rs 1,000, because daughters are family members under Article 33. A gift to a non-family member pays full conveyance rates of 5-7%.

5% of market value up to Rs 1 crore and 6% above Rs 1 crore for property outside Kolkata/Howrah Improvement areas, municipal corporations, municipalities and notified areas.

Up to one year: bond duty on the total rent (about 4%). 1 to 10 years: conveyance rate on twice the average annual rent; 10 to 30 years: on three times; above 30 years: on the market value of the property.

Yes, via GRIPS when stamp duty exceeds Rs 10,000 or registration fee exceeds Rs 5,000; smaller amounts can still be paid by non-judicial stamp paper.