What is the stamp duty on property purchase in West Bengal and how is it calculated?
Updated · 27 September 2026
In urban areas of West Bengal, stamp duty is 6% for property valued up to ₹1 crore, rising to 7% above ₹1 crore. In rural areas, it's 5% up to ₹1 crore and 6% above. Registration charges are a flat 1% of market value across the state, with no gender-based difference. A gift deed within the immediate family (spouse, children, parents, siblings) attracts a concessional 0.5% rate instead of the full rate.
What are the current stamp duty and registration rates in West Bengal?
Urban areas:
Note: an earlier pandemic-era stamp duty rebate that circulated widely in older articles has ended — always confirm the current rate on the official portal rather than relying on older guides.
- Up to ₹1 crore: 6%
- Above ₹1 crore: 7%
- Up to ₹1 crore: 5%
- Above ₹1 crore: 6%
Note: an earlier pandemic-era stamp duty rebate that circulated widely in older articles has ended — always confirm the current rate on the official portal rather than relying on older guides.
How is the taxable value determined?
Stamp duty is charged on the higher of the declared consideration or the government's notified market value for that plot/flat. Generate an e-Assessment Slip on the West Bengal Registration portal before finalising your deal — this gives you the department's own valuation for the specific property, so you know in advance whether your agreement price will be accepted or bumped up to the circle rate.
What exemptions and concessions are available?
- Family gift deeds: transfers to a spouse, child, parent, or sibling attract only 0.5% stamp duty instead of the full 6-7% rate — a significant saving for family property transfers.
- No gender-based reduction exists in West Bengal (unlike Maharashtra) — registration and stamp duty rates are identical for men and women.
Step by step: how to pay stamp duty and register in West Bengal
1. Generate the e-Assessment Slip on the WB Registration Department portal to confirm the applicable market value and duty.
2. Pay stamp duty and registration fee online (e-payment through the same portal, or via authorised banks).
3. Prepare the deed and book an appointment at the relevant Additional District Sub-Registrar's Office (ADSR).
4. Attend with both parties, ID/PAN proofs, payment receipts, and any society/developer NOC required.
5. Biometric verification and registration — typically completed the same day or within a couple of working days.
6. Mutation: apply separately at the municipal corporation (e.g., KMC for Kolkata) or the local Block Land & Land Reforms Office for rural land, to update revenue records.
2. Pay stamp duty and registration fee online (e-payment through the same portal, or via authorised banks).
3. Prepare the deed and book an appointment at the relevant Additional District Sub-Registrar's Office (ADSR).
4. Attend with both parties, ID/PAN proofs, payment receipts, and any society/developer NOC required.
5. Biometric verification and registration — typically completed the same day or within a couple of working days.
6. Mutation: apply separately at the municipal corporation (e.g., KMC for Kolkata) or the local Block Land & Land Reforms Office for rural land, to update revenue records.
Reference Citation: Indian Stamp Act, 1899 (as applicable in West Bengal); West Bengal Registration Rules; Directorate of Registration and Stamp Revenue, West Bengal
Disclaimer: Content provided here is for general legal knowledge only and does not constitute formal legal advice. If you have an urgent or specific matter, please consult a registered advocate.