On a conveyance of immovable property in West Bengal, stamp duty is charged at 6 per cent where the property lies within a Municipal Corporation, a Municipality or a notified area and the value does not exceed one crore rupees, and at 7 per cent where it exceeds that. Outside those limits the corresponding rates are 5 per cent and 6 per cent. The registration fee is 1 per cent. Both are charged on the consideration stated in the deed or the market value assessed by the registering authority, whichever is higher.
Two questions decide the rate
Before any figure can be worked out, two things must be settled.
The first is which value. Stamp duty is not charged on the price agreed between the parties. It is charged on the higher of that price and the market value determined by the registering authority, which maintains its own valuation for each locality. Where the two differ, the assessed value governs, and a deed cannot be registered on a stated consideration lower than the assessed value without the duty on the higher figure being paid.
The second is where the property lies. West Bengal charges a higher rate inside the limits of a Municipal Corporation, a Municipality or a notified area than outside them. A plot a short distance beyond a municipal boundary attracts a rate one percentage point lower than an identical plot inside it.
Rates on a conveyance
| Where the property lies | Value up to ₹1 crore | Value above ₹1 crore |
|---|---|---|
| Within a Municipal Corporation, Municipality or notified area | 6% | 7% |
| Outside those limits | 5% | 6% |
The registration fee is 1 per cent of the same value in either case, subject to the minimum prescribed by the rules.
West Bengal does not allow a concession on stamp duty by reference to the gender of the purchaser. This is frequently stated online and is incorrect for this State.
Rates on other instruments
| Instrument | Stamp duty | Registration fee |
|---|---|---|
| Gift to a family member specified in the schedule | 0.5% of market value | 1% |
| Gift to any other person | As on a conveyance | 1% |
| Partition deed | 0.5% of the market value of the separated share | 1% |
| Power of attorney relating to immovable property | [VERIFY: current slab under the West Bengal schedule to the Indian Stamp Act, 1899] | [VERIFY] |
| Agreement for sale | [VERIFY: current rate and whether duty paid is adjustable against the subsequent conveyance] | [VERIFY] |
| Lease | [VERIFY: current rates by term of lease] | [VERIFY] |
Which relatives count as family for the purpose of the concessional rate on a gift is fixed by the schedule and is narrower than the ordinary meaning of the word. A gift to a person outside that list is charged as though it were a sale.
Sums that are not stamp duty
Three amounts are commonly confused with duty and are separate from it.
A user charge is payable to the registration office for the document itself, calculated per page above a prescribed number of pages.
Where the consideration for a transfer of immovable property is fifty lakh rupees or more, the purchaser must deduct tax at source at 1 per cent under section 194-IA of the Income-tax Act, 1961, deposit it in Form 26QB, and produce the challan at the registration office. This is a tax on the seller’s gain, not a charge on the instrument, and it is not adjustable against stamp duty.
On the purchase of an under-construction unit from a promoter, goods and services tax is charged by the promoter on the construction component. It is not part of stamp duty and is not paid to the registration office.
If the assessed value is higher than expected
The market value is generated by the registration system when the e-assessment is made, and it may exceed what the parties consider the property to be worth. Where a registering officer takes the view that an instrument understates market value, the instrument may be referred to the Collector for determination, and duty becomes payable on the value so determined, with a right of appeal against that determination. A deed executed and registered on a value later found to be understated exposes the parties to a demand for deficit duty with penalty, so a valuation that looks low is worth resolving before execution rather than after.
How payment is made
Duty and registration fee are paid electronically through the Government Receipt Portal System against the query number generated on e-assessment, and the receipted challan is produced at the registration office. Small amounts may still be paid by non-judicial stamp paper or franking. The procedure is set out in the guide to the registration process.
Work out the amount
The tables above give the rates that apply. The calculator below applies them to figures you enter; it needs JavaScript to run, and if it does not appear, the tables above already give the full picture.
Stamp duty and registration fee calculator
Enter the figures below. The calculator applies the rates in the tables above.
This is an arithmetic estimate on the figures entered. The duty actually payable is assessed by the registering authority on the market value determined by it, which may be higher than the consideration stated. Verify the amount on the e-assessment slip generated at wbregistration.gov.in before making any payment.
Frequently asked questions
Is stamp duty charged on the price I paid or on the government valuation?
On whichever is higher. If the assessed market value exceeds the consideration recorded in the deed, duty is charged on the assessed value.
Do women pay less stamp duty in West Bengal?
No. West Bengal does not provide a concession by reference to the gender of the purchaser.
Is the rate different for a flat, a house and a plot of land?
No. The rate turns on the value of the property and whether it lies within municipal limits, not on what stands on it.
Can stamp duty be paid after the deed is signed?
No. Duty must be paid before or at the time of execution. A document executed on insufficient stamp is inadmissible in evidence until the deficit and the penalty are made good.
Does paying stamp duty give me ownership?
No. Duty is a tax on the instrument. Ownership passes under a validly executed and registered deed from a person who had the right to transfer, and the public record is corrected afterwards by mutation.
Rates, valuations and the schedule of instruments are altered by notification from time to time. The figures on this page were last reviewed on the date shown above and should be verified on the e-assessment slip generated at wbregistration.gov.in before any payment is made. This page describes the general position and is not advice on any particular transaction.