Stamp Duty & Registration Fee in West Bengal – What Every Buyer Should Know

Buying a home in West Bengal involves more than just negotiating the property price. Many buyers enter the process with a clear idea of their budget, only to discover that stamp duty and registration fees in West Bengal significantly impact the total cost of ownership.

Understanding stamp duty and registration fees in West Bengal is essential for every buyer, whether it’s a flat in Kolkata, a residential plot in the suburbs, or a resale property. This guide simplifies the concepts, explains the current rates, and helps you calculate the actual cost before you finalize your purchase.

What Is Stamp Duty?

Stamp duty is a tax levied by the Government of West Bengal on all property transactions. When you buy a property, the sale deed must be stamped—physically or electronically—to make it legally valid. This stamped document becomes evidence of ownership and can be used for future transactions, loans, inheritance, or legal matters.

Stamp duty varies based on:

• Property price
• Property location (Kolkata, municipalities, or rural areas)
• Type of property (flat, land, resale, under-construction)
• Market value vs. agreement value

How Much Is the Stamp Duty in West Bengal for 2025?

In accordance with Indian Stamp Act, 1899, the Government of West Bengal levies stamp duty and registration fees on all property transactions. The table below outlines the applicable stamp duty rates in the state for 2025:

Disclaimer: The information is shared in good faith and for general informational purposes only. Ujjivan SFB does not make any representations or warranties regarding the accuracy, completeness, or reliability of the content.

How to Calculate Land Registration Fees in West Bengal

To determine land registration fees in West Bengal, you can use the official online calculator by following these steps:

   1. Visit the official website - igr.wb.gov.in

   2. Select the option “Calculation Assistance”

   3. Choose “Stamp Duty and Registration Charges,” then pick your transaction type and institution

   4. Enter the required property details to view the applicable stamp duty and registration fees for your  transaction

What Is the Procedure to Pay Stamp Duty in West Bengal?

Stamp duty in West Bengal can be paid through three methods: online payment, non-judicial stamp paper, or franking, depending on the transaction value and the preference of the parties involved. The steps for making the payment online are:

   1. Visit “Directorate of Registration and Stamp Revenue” and then choose “e-Payment of Stamp Duty and Registration Fee”

   2. Enter your bank details along with the Query Year and the number

   3. Click on “Submit Details”, then you will be redirected to the GRIPS portal

   4. Select “Payment of Taxes & Non-Taxes Revenue”, select the department and service

   5. Enter your personal details along with the Query Year and the number, select online payment.

   6. An assessment slip will be displayed. Check the details; if correct, enter “Submit”.

   7. Enter “Confirm”.

   8. Select the bank from the displayed options, click “Yes”.

   9. Once the transaction is complete, download the e-challan, which contains the GRN (Government  Reference Number)

How to Pay Stamp Duty in West Bengal via Offline Mode

Property buyers in West Bengal also have the option to pay stamp duty through the offline mode. To do so, follow the steps below:

   1. Visit the nearest e-stamping centre to begin the payment process

   2. Submit the cheque or cash (up to a certain limit) along with all required documents, including the e-assessment slip

   3. Once the payment is processed, make sure to collect the receipt, as it will be needed for future  reference

What Factors Influence Stamp Duty and Registration Charges in West Bengal?

Several key elements determine the stamp duty applicable to a property in West Bengal:

• Value of the Property: Stamp duty is calculated as a percentage of the property’s market value or the agreement value, whichever is higher.
• Location of the Property: Rates vary between urban areas and rural regions
• Type of Property: Commercial properties generally incur higher stamp duty compared to residential properties
• Type of Transaction: Different transactions, such as sale, gift, or lease, may carry varying stamp duty and registration rates

How to Apply for a Refund of Stamp Duty and Registration Fees in West Bengal via Online

To request a refund of stamp duty or registration fees in West Bengal, follow these steps:

   1. Visit the official website for stamp duty and registration charges - igr.wb.gov.in 
   2. Navigate to the ‘E-payment and Refund’ section 
   3. Select ‘Application for Refund of E-payment’
   4. Complete the application form and upload the necessary documents, such as cancellation proof and the original e-challan
   5. Submit the application and track its progress online through the portal

How to Apply for a Refund of Stamp Duty and Registration Fees in West Bengal through Offline

To apply for a refund of stamp duty or registration fees through the offline process, follow these steps:

• Collect the refund application form from the nearest registration office.
• Attach the required documents, including:

   1. The executed document
   2. Cancellation proof
   3. A copy of the e-challan
   4. A cancelled cheque
   5. Additional documents

• Submit the completed form to the designated authority at the registration office.
• Track the status of your application by visiting the office again or contacting the helpline.

How to Check the Market Value of Properties in West Bengal

To find the market value of a property in West Bengal, follow these steps:

• Visit the official website for stamp duty and registration charges
• Go to the ‘Calculator Assistance’ option
• Select the option land or flat according to your requirement
• Enter the required property details
• The system will then display the corresponding market value

What are the Stamp Duty and Registration Charges for Different Types of Deeds in West Bengal?

Stamp Duty and Registration Fees in West Bengal apply to a wide range of legal documents, not just property sale agreements. Each deed comes with its own rate structure.

1. Conveyance Deed

The stamp duty for a conveyance deed ranges from 5 to 6% depending on the area, plus a 1% stamp duty for properties with a market value priced above one crore

2. Gift Deed

When property is gifted to a family member, the stamp duty is 0.5% of the market value with 1% registration fee. For non-family transfers, the rates are the same as those applied to conveyance deeds.

3. Partition Deed

The stamp duty is 0.5% of the market value of the portion being separated, along with a 1% registration fee.

4. Power of Attorney

For power of attorney, Charges vary based on the property’s value, with ranges from ₹5,000 for property below ₹30 lakh to ₹75,000 for the properties above ₹3 crore

5. Partnership Deed

For capital up to ₹500, the duty is ₹20. When the capital ranges to ₹50,000, the duty becomes ₹150 plus a minimal registration fee.

6. Lease Deed

If government land is transferred within family members, the stamp duty is 0.5% of the market value. In all other cases, the rate follows the same structure as a conveyance deed.

What Exemptions, Rebates, and Concessions Are Available in West Bengal?

While Stamp Duty and Registration Charges in West Bengal are largely standardised, there are some limited reliefs:

• Family Transfers: Gifts or settlements among close family members attract lower stamp duty at 0.5% instead of full rates.
• Partition within Family: Reduced duty applies when property is divided among family members.
• Temporary Rebates: In recent years, the government has offered limited-time reliefs such as a 2% reduction in stamp duty and 10% lower circle rates to encourage home buying.

These measures benefit property buyers while also boosting the real estate market.