West Bengal Stamp Duty Calculator 2026

Stamp Duty · Registration Fee

Bengali · বাংলা · Dept. of Stamps & Registration
West Bengal · বাংলা₹ Stamp Duty·Rate Table·Revenue Terms·FAQs

West Bengal Stamp Duty Rates 2026

Property registration costs in West Bengal are determined by state-specific regulations. Calculations are typically based on the higher of the agreement value or the government guidance value (market value).

Total Registration Cost — Quick Reference

ValueRegionSDRegTotalEffective
₹15 LakhUrban (Corporation / Municipal)90,00015,0001,05,0007.00%
₹50 LakhUrban (Corporation / Municipal)3,00,00050,0003,50,0007.00%
₹1.5 CroreUrban (Corporation / Municipal)10,50,0001,50,00012,00,0008.00%
₹15 LakhRural (Other Areas / Panchayat)75,00015,00090,0006.00%
₹50 LakhRural (Other Areas / Panchayat)2,50,00050,0003,00,0006.00%
₹1.5 CroreRural (Other Areas / Panchayat)9,00,0001,50,00010,50,0007.00%
Note: West Bengal applies different slab rates by location: Corporation/Municipal (urban) areas pay 6% (≤₹1Cr) or 7% (>₹1Cr); Other Areas / Panchayat (rural) pay 5% (≤₹1Cr) or 6% (>₹1Cr). No gender concession. Note: the 2% pandemic-era stamp-duty remission (in force Oct 2021 → June 2024) was discontinued effective 1 July 2024, restoring these baseline rates. 1% of property value; no cap on registration fee — full 1% applies across all property values.

Revenue Terms — English · Hindi · Bengali

Trilingual reference for common property registration and revenue terms in West Bengal.

EnglishHindiBengaliTransliteration
Stamp Dutyमुद्रांक शुल्कস্ট্যাম্প ডিউটিStamp Duty
Circle Rateसर्किल रेटসার্কেল রেটCircle Rate
Sale Deedविक्रय पत्रবিক্রয় দলিলBikroy Dolil
Encumbrance Certificateभार प्रमाण पत्रভার মুক্তি সনদBhar Mukti Sanad
Mutation (Namjari)नामांतरणনামজারিNamjari
Khatian (Record of Rights)खतियानখতিয়ানKhatian
Porcha (Plot Information)पर्चाপর্চাPorcha

Legal Framework

  • The Indian Stamp Act, 1899 (WB) (ভারতীয় স্ট্যাম্প আইন)
  • The Registration Act, 1908 (রেজিস্ট্রেশন আইন)
  • The Transfer of Property Act, 1882 (সম্পত্তি হস্তান্তর আইন)
  • The West Bengal Land Reforms Act, 1955 (land ceiling and reform legislation) (পশ্চিমবঙ্গ ভূমি সংস্কার আইন)
  • Income Tax Act, 1961 — Section 80C (stamp duty & registration deduction, up to ₹1.5 lakh subject to conditions) (আয়কর আইন — ধারা 80C)

Frequently Asked Questions

What is stamp duty in West Bengal?

6% (≤₹1Cr), 7% (>₹1Cr). Reg: 1%. No gender concession.

পশ্চিমবঙ্গে স্ট্যাম্প ডিউটি?

₹1 কোটি পর্যন্ত 6%, তার বেশি 7%. রেজিস্ট্রেশন 1%.

Do women get a stamp duty concession in West Bengal?

The status of a women's stamp duty concession in West Bengal is unclear as of 2026. Some sources report a 1% rebate for female buyers, while others indicate the earlier 2% concession was discontinued by the WB government in July 2024. Because the policy has been in flux, women buyers should verify the current concession with the local Sub-Registrar or the WB Registration portal (wbregistration.gov.in) before relying on it for a purchase decision.

What are the stamp duty rates for gift deeds in West Bengal?

Gift deeds to immediate family members (spouse, children, parents, siblings) in West Bengal attract a concessional 0.5% stamp duty. Gift deeds to non-family members attract the standard slab-based stamp duty (6% up to ₹1 Cr / 7% above ₹1 Cr per current page data). Registration fee of 1% applies.

Can stamp duty be paid online in West Bengal?

Yes. Stamp duty and registration fees can be paid online through the WB Registration portal at wbregistration.gov.in. The portal supports e-stamping, document booking, and online payment via net-banking/UPI.

What is the stamp duty slab structure in West Bengal?

The stamp duty slab structure in West Bengal has been reported inconsistently across sources. Commonly cited breakpoints include: ≤ ₹25 lakh at 6% / above ₹25 lakh at 7%, and ≤ ₹1 Cr at 6% / above ₹1 Cr at 7%. The current page applies the ≤ ₹1 Cr / > ₹1 Cr slab — buyers near the threshold should verify the applicable rate with the WB Registration Department before registration.

Source: Directorate of Registration, WB. WB Registration Verified as of March 2026.

Disclaimer: Rates shown are indicative and based on publicly available government notifications as of 2026. Actual charges may vary based on property type, location classification, and applicable exemptions. Consult the Sub-Registrar office or a legal advisor for exact computation. 1acre.in is not liable for any discrepancy.