The stamp duty rates in force in West Bengal from 1 July 2024 are the full baseline rates. Conveyance of property is charged at about 5% of value in panchayat areas and about 6% in municipal and corporation areas, with one extra percentage point where the value exceeds ₹1 crore, and a registration fee of 1% is charged separately. A gift to a member of the family is charged at 0.5% of value, capped at ₹1,000.
The "new" rates most people are looking for are the restored rates, because the pandemic-era concession ended on 30 June 2024 and nothing lower has replaced it. Since that date the state has not announced a fresh headline revision to the conveyance rate, so any guide still showing 4% or 3% is out of date.
What changed, and when
West Bengal introduced a relief package during the pandemic that combined a 2% reduction in the stamp duty rate with a 10% cut in the assessed market value. It began around October 2021 and was extended in phases. Each extension kept the reduced rates in place, which is why so many buyers, and unfortunately many website calculators, still treat 4% urban and 3% rural as current. The registration department discontinued the remission with effect from 1 July 2024, and the ordinary rates came back into force.
The other recent change was to the gift rate. The West Bengal Finance Act, 2024 capped the 0.5% concessional duty on a gift to a member of the family at ₹1,000, effective 15 June 2024. Before the cap, the 0.5% was charged without an upper limit, so the change made intra-family gifts cheaper in cases where the property was valuable.
The main rates currently in force
| Instrument | Stamp duty | Registration fee |
|---|---|---|
| Sale or conveyance, municipal or corporation area | about 6%, 7% above ₹1 crore | about 1% |
| Sale or conveyance, panchayat area | about 5%, 6% above ₹1 crore | about 1% |
| Gift to a member of the family | 0.5%, capped at ₹1,000 | about 1% |
| Gift to anyone else | same as conveyance | about 1% |
| Partition of a family property | 0.5% of the separated share | nominal, confirm current |
| Agreement for sale of an under-construction flat | lower rate, adjusted against the final conveyance | about 1% |
The table covers the instruments most buyers and families meet. For less common documents, such as a mortgage, a lease or a power of attorney, the duty depends on the amount secured, the rent, the term or the authority conferred, and the article of Schedule IA that governs it. Those figures should be confirmed against the current schedule rather than estimated. For the two documents most readers meet, see our guides to the stamp duty on a flat purchase and to the gift deed stamp duty and fees.
West Bengal adds one percentage point of stamp duty once the market value or consideration crosses ₹1 crore. On a sale in a municipal or corporation area the rate rises from about 6% to about 7%, and in a panchayat area from about 5% to about 6%. The step applies to the whole transaction once the threshold is crossed, so a property priced just below ₹1 crore and one priced just above can face materially different charges.
Because the step is based on the higher of the price and the assessed value, a near-₹1 crore deal can slip into the higher band if the assessed value crosses the line. Buyers close to that boundary should confirm the assessed value before they finalise the price.
The conveyance and gift rates sit in the Indian Stamp Act, 1899 as it applies to West Bengal, in Schedule IA, and they are amended by the state's Finance Acts. The registration fee is set under the Registration Act, 1908 and the rules framed under it. Because the figures are changed by legislation and by notification, a rate that was correct last year can be superseded without any headline announcement, which is exactly what happened when the pandemic relief lapsed.
The rebate years compared with today
The plainest way to see why old guides mislead is to lay the periods side by side.
| Period | Urban stamp duty | Note |
|---|---|---|
| Before October 2021 | about 6% | baseline rate |
| October 2021 to June 2024 | about 4% | pandemic relief, extended repeatedly |
| From 1 July 2024 | about 6% | baseline restored |
A buyer who plans around the relief rate will be short by roughly two percentage points of value, which on a ₹75,00,000 flat is about ₹1,50,000. That is the practical cost of relying on a stale figure.
Which documents the table covers, and which it does not
The main rates above cover sales, gifts, partitions and agreements for sale of under-construction flats. Other instruments, such as mortgages, leases, powers of attorney, affidavits and partnership deeds, are charged under their own articles of Schedule IA, and the amount depends on the sum secured, the rent, the term or the authority conferred. Those are not a single percentage, and they must be read from the current schedule rather than estimated. A few instruments also carry additional duty, for example where the Kolkata and Howrah Improvement Acts apply or where contiguous land is amalgamated.
Where and how the charges are paid
Stamp duty and the registration fee are paid through the state registration system at the time the instrument is registered. The e-requisition raises the assessment, the system computes the duty and the fee on the assessed value, and the amounts are paid before the document is admitted. Where the stamp duty exceeds ₹10,000, or the registration fee exceeds ₹5,000, payment must be made electronically through GRIPS rather than with physical stamp paper.
The e-assessment slip produced by the system is the record of exactly what has been charged. It is worth keeping with the registered deed, because it is the reference if any question about the duty arises later.
- The draft deed, showing the correct value and the correct relationship or transaction type.
- Title documents, identity and address proof, and PAN where needed.
- The latest property tax receipt and the land or municipal record.
- The e-assessment slip and proof of payment of both charges.
- Witnesses, and the parties or their authorised agents.
Confirm two things before presentation: that the assessed value on the slip matches the property, and that the instrument type and the relationship are stated correctly, because both drive the rate. A small error here is the usual reason a document is sent back.
Why the base value matters more than the rate
Buyers sometimes fixate on the percentage and overlook the value it is applied to, yet the base often moves the bill more than the rate. Because the charges are computed on the higher of the price and the assessed value, a locality whose notified value has risen can raise the duty even when the rate is unchanged. Checking the assessed value for the specific holding, before agreeing a price, is therefore the single most useful step for anyone trying to estimate the cost in advance.
The authoritative source is the Directorate of Registration and Stamp Revenue, through the online calculator and the sub-registrar's office, and an advocate can confirm the article and rate that apply; you can book a free consultation for that review. Secondary websites, including those that still quote the pandemic rates, should be treated as a starting point only. For any instrument beyond a simple sale or a family gift, the current schedule should be read, and a lawyer can confirm the article that applies and the duty it carries before the document is written.
There is no separate rate for women
West Bengal does not offer a reduced stamp duty rate to women buyers, and the rate does not vary by the buyer's sex or age. A few other states give such a concession, which is why the question is often asked, but in West Bengal the conveyance rate is the same whoever signs as purchaser. Any calculator that applies a female concession to a West Bengal property is wrong.
Why so many online figures are stale
Two reasons make second-hand numbers unreliable. First, the pandemic rebate ran for almost three years and was extended several times, so a great deal of the content written between 2021 and 2024 shows the reduced rates and has never been corrected. Second, the market value is not a single statewide number. It is assessed plot by plot and holding by holding, so two flats on the same street can have different assessed values. A general percentage is only the rate; it is not the base.
How to confirm the rate that applies to you.
The reliable route is the state registration system. The Directorate of Registration and Stamp Revenue provides an online calculator for market value, stamp duty and registration fee within its e-Services, normally reached through wbregistration.gov.in. You select the district, the sub-registrar office or locality and the property type, and the system returns the notified value and the charges. That figure, and the e-assessment slip it produces, is what the sub-registrar will use. For anything outside the ordinary conveyance or family gift, the safest course is to have a lawyer check the current schedule, because a small error in the rate or the base can add up quickly on a large transaction.