A gift deed in West Bengal carries two separate charges, and a calculator has to add both. The registration fee is about 1% of the market value of the property. The stamp duty is 0.5% of market value, capped at ₹1,000, when the donee is a member of the donor's family, and the ordinary conveyance rate of roughly 5% to 7% when the donee is anyone else. Both charges are worked out on the assessed market value, not on whatever figure the parties write into the deed.
Because the family concession applies only to the stamp duty and never to the registration fee, a gift to a relative is rarely as cheap as people expect. The 1% registration fee continues to be charged on the full value.
Why a gift deed is not free and not a sale
A gift transfers ownership without payment, but the State still taxes the instrument and charges for recording it. Stamp duty is a tax on the document, levied under the Indian Stamp Act, 1899 as applied to West Bengal, with the rates set out in Schedule IA. The registration fee is a charge for entering the document in the register of the sub-registrar and comes under the Registration Act, 1908 and the rules made under it.
Both are collected at the same counter, which is why people treat them as a single figure. Getting the split right matters, because the family concession reduces one of the two charges and leaves the other untouched. It is also worth remembering that a gift of immovable property must be registered to be valid at all; an unregistered gift deed confers no title.
A gift is not a way around the cost of a sale to a stranger. Where the donee is outside the defined family, the transfer is taxed at the same conveyance rate as an outright sale, so the saving disappears. The concession exists to keep property within a family, not to allow strangers to avoid duty.
Step one: decide whether the donee is family
The first input to the calculator is not a number but a question of relationship. The concessional stamp duty applies only where the donee falls within the definition of a member of the donor's family in the Act. That definition is a defined list of near relatives, such as the spouse, children and parents, rather than an open term. If the donee is on that list, the reduced rate applies; if not, the full conveyance rate applies.
Because the list is set by statute, it should be checked against the current wording rather than assumed. A cousin, a nephew who is not within the list, or an unrelated friend does not attract the family rate. The relationship should be stated in the deed and, where required, supported by proof.
Step two: take the assessed market value
The second input is the value on which both charges are computed. The registering officer does not accept at face value the figure the parties choose. Instead the department uses its own assessed market value, based on the locality, the nature of the holding and the recorded area. Duty and fee are charged on the higher of that assessed value and the consideration, if any, stated in the deed.
You can obtain the assessed value in advance through the department's online assessment before presenting the deed. Getting that figure first is what makes a calculator useful; without it, any estimate is guesswork.
Step three: apply the stamp duty rate
The stamp duty rate depends entirely on the answer to step one. For a gift to a member of the family, the rate is 0.5% of market value, but subject to a maximum of ₹1,000. That cap was introduced by the West Bengal Finance Act, 2024, which added the words fixing the ceiling. In practice it means that beyond a fairly low property value, the duty on a family gift is a flat ₹1,000.
For a gift to anyone outside that defined family, the gift is taxed at the conveyance rate rather than the family rate. That rate is a percentage of market value that varies with the location and the value of the property, broadly in the range of about 5% to 7%, with a higher rate applying above certain value thresholds and in municipal or corporation areas. The precise rate for a given property should be confirmed against the current schedule.
Step four: add the registration fee
The last step is the registration fee, and this one does not vary with the relationship. It is charged at about 1% of the market value in West Bengal, and it applies whether the gift is to a family member or to a stranger. This is the line that most people overlook when they assume a family gift is almost free.
So the total cost is the stamp duty figure from step three plus the registration fee from this step. There may also be incidental charges, such as the fee for scanning, for a copy of the registered deed, or for any certified extract, but the two principal charges are these.
Documents to carry to the sub-registrar
Registration is refused or delayed more often for want of papers than for want of money. Before presenting a gift deed, keep the following ready.
- the original gift deed, typed on stamp paper of the correct value or with the duty paid electronically;
- proof of identity and address of both the donor and the donee;
- the title deed or the document by which the donor acquired the property;
- the latest property tax receipt and, where applicable, the mutation record;
- two witnesses with their identity proof, present at registration;
- proof of the relationship, where the concessional family rate is claimed.
Sub-registrar offices sometimes ask for additional documents depending on the nature of the holding, so it is worth confirming the list for the specific office before the appointment.
A worked example
The table below shows how the two charges behave for the same property value depending on the relationship. The figures are illustrative and use the rates current as of the 2024 amendment to the West Bengal Stamp Act.
| Charge | Gift to family | Gift to a non-relative |
|---|---|---|
| Stamp duty | 0.5%, capped at ₹1,000 | About 5% to 7% of value |
| Registration fee | About 1% of value | About 1% of value |
| Depends on relationship? | Yes, for duty only | No |
The takeaway is simple. On a family gift the stamp duty collapses to the cap, but the registration fee still tracks the value. On a non-family gift there is no concession at all, and the total resembles what a sale would cost.
What a calculator cannot tell you
An online calculator, or the one on this page, can only multiply rates against a value you give it. It cannot decide the questions that carry the real money. It cannot tell you whether the department's assessed value will be higher than your figure, whether the donee truly falls within the statutory family definition, or whether a stamp duty remission is in force on the date of registration.
It also cannot warn you what happens if the property is undervalued. If the registering officer believes the value in the deed understates the market value, the document can be referred for proceedings for short payment of duty. That is a penalty risk far larger than the difference the parties were trying to save.
Remissions and concessions are announced and withdrawn by notification, and a remission in force in one year may be gone the next. A calculator that ignores the date of registration can mislead. Treat any computed figure as an estimate to be confirmed, not as a demand you can pay.
Confirming the current schedule
Before you register, confirm three things against the department's current schedule: the rate applicable to a gift for the relationship in question, the assessed market value of the property, and whether any remission is in force. Registration in West Bengal is handled through the Directorate of Registration and Stamp Revenue, and deeds are presented at the sub-registrar's office for the jurisdiction, with e-Nathikaran used for appointment and payment in many areas.
Duty can usually be paid electronically, and the payment reference is then used when the deed is presented. Keeping the payment proof with the file avoids an objection at the counter.
For related reading, see our guide to the types of civil suits in India and the legal blog. If you need help drafting or registering a gift deed, see our services or book a free consultation.