Stamp Duty and Registration Charges in West Bengal 2025

Stamp duty is a mandatory tax imposed on property transactions by the state government. Read this blog for an informative guide on Stamp Duty and Registration charges in Kolkata, West Bengal. 

Stamp duty in West Bengal is levied on various types of property transactions, including property sales, gift deeds, mortgage deeds, lease agreements, and exchange deeds. It is calculated as a percentage of the property's market value or the consideration amount mentioned in the agreement, whichever is higher.

Several factors affect the Stamp Duty rates in West Bengal, including property type, gender, age, the property's market value, and its location. For example, flat Registration Charges in Godrej Platinum in Alipore will be higher than properties in rural areas of Kolkata.

Stamp Duty in West Bengal 2025

Under Section 3 of the Indian Stamp Act 1899, the state government collects stamp duty on property transactions. The following table highlights the stamp duty rates in West Bengal as of 2025:

How to Calculate Land Registration Fees in West Bengal

To calculate land registration fees in West Bengal, follow these steps:

1. Visit the West Bengal Registration website: 'E-services'.
2. Select 'Calculator for SD, RF, and MV'.
3. Choose 'Stamp Duty and Registration Charges', and select the transaction type and institution.
4. Enter the required details to view the stamp duty and registration charges applicable to your property.

Procedure to Pay Stamp Duty in West Bengal

Stamp Duty can be paid online, by non-judicial stamp paper, or by franking, depending on the value of the transaction and the preference of the parties involved. The online method is as follows:

1. Log in to the GRIPS portal, ‘Payment of Taxes & Non-Taxes Revenue
2. ’Select ‘Directorate of Registration and Stamp Revenue and ‘Payment of Stamp Duty and Registration Fee’ to pay the IGR WB registration fees
3. Enter your personal information and provide the Query Year and number mentioned on the e-assessment slip
4. Click on ‘Online Payment
5. Download the e-challan containing the GRN (Government Reference Number) and BRN (Bank Reference Number) for future reference

Stamp Duty in Top Cities of West Bengal

Here’s a comparison of stamp duty rates in major cities of West Bengal:

How to Pay Stamp Duty in West Bengal Using a Cheque

Property buyers in West Bengal can pay stamp duty through a cheque. Follow these steps:

1. Visit the nearest e-stamping centre to initiate the payment process.
2. Submit the cheque along with the required documents, including the e-assessment slip.
3. Ensure you receive a receipt of the payment for future reference.

Factors Influencing Stamp Duty in West Bengal

1. Value of Property: Stamp Duty is a percentage of the property's market value.
2. Property Location: Rates differ between urban and rural areas.
3. Type of Property: Commercial properties often attract higher Stamp Duty than residential properties.
4. Owner’s Age: Senior citizens may receive concessions in certain cases.
5. Purpose of Property Use: Properties for industrial or agricultural purposes may have different rates.

Factors Influencing Stamp Duty and Registration Charges in West Bengal

In addition to the above factors, land registration charges in West Bengal depend on:

• Circle Rate: Determined by the government based on the locality.
• Transaction Type: Sales, gifts, or leases may have different rates.

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

1. Visit the West Bengal Registration website.
2. Click on ‘E-payment and Refund’ under the ‘E-services’ tab.
3. Select ‘Application for Refund of E-payment’.
4. Fill out the form and upload the required documents, such as the cancellation proof and original e-challan.
5. Submit the application and track its status online.

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

1. Obtain the refund application form from the nearest registration office.
2. Attach the following documents:

• Executed document
• Cancellation proof
• Copy of the e-challan
• Cancelled cheque

1. Submit the form to the designated authority.
2. Track the status by visiting the office or calling the helpline.

How to Check Market Value of Properties in West Bengal

1. Visit the West Bengal Registration portal.
2. Navigate to ‘Market Value of Properties’ under the ‘E-services’ section.
3. Enter property details such as district, locality, and type.
4. The system will display the market value for your reference.

Stamp Duty and Registration Charges for Different Types of Deeds in West Bengal

The Stamp Duty and Registration Charges in West Bengal apply to many types of legal documents, not only property sales. Each deed has specific rates.

• Conveyance Deed: For properties worth below one crore in Kolkata, Howrah, or other municipal areas, stamp duty is 6% of property value plus 1% registration fee. For properties above one crore in the same areas, it rises to 7%. In rural zones, the rate is 5% for below one crore and 6% for above one crore.
• Gift Deed: Transfers among family members are charged at 0.5% of market value with a 1% registration fee. For non-family transfers, charges are the same as conveyance deeds.
• Partition Deed: Stamp duty is 0.5% of the market value of the separated share, with 1% registration charges.
• Power of Attorney: Rates depend on the property’s value. For example, if the property is under thirty lakh, the charge is ₹5,000. For property worth over three crore, it rises to ₹75,000.
• Partnership Deed: For small capital up to ₹500, the duty is ₹20. For capital above ₹50,000, the duty is ₹150 plus a nominal registration fee.
• Lease Deed: If government land is transferred within family members, stamp duty is 0.5% of market value. In other cases, the rate is the same as a conveyance deed.

These charges show how the type of document directly affects what the buyer or owner pays.

Exemptions, Rebates & Concessions 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.
• Government Purchases: Properties bought by government departments are exempted from both stamp duty and registration charges.
• Carpet Area Based Registration: From January 2024, property registration in West Bengal is based on carpet area instead of super built-up area. This has reduced effective charges, especially in Kolkata.
• 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 support property buyers and also drive growth in the real estate market.

The Final Word

Stamp Duty rates vary for rural and urban areas, so it’s prudent to check with the relevant authorities to make the right decision.