West Bengal Stamp Duty Calculator 2026–27

West Bengal Stamp Duty Rates 2026–27

West Bengal sets the duty by where the property is, not by who buys it — the schedule publishes no concession by gender of the purchaser, and the 5%/6% difference often quoted as a women's concession is in fact the panchayet-versus-urban split shown above. The extra 1% above ₹1 crore is charged on the whole market value rather than on the slice above the threshold, so ₹1,00,01,000 attracts about ₹1 lakh more duty than ₹1,00,00,000; a valuation of exactly ₹1,00,00,000 stays in the lower band, because the Directorate's wording is ‘exceeds rupees one crore’. Market Value Estimation (MVE) is the floor for the calculation. Source: Directorate of Registration & Stamp Revenue, Government of West Bengal — Article 23 (Conveyance) of Schedule IA of the Indian Stamp Act, 1899 and Article A(1) of the Table of Fees (wbregistration.gov.in) — checked 2026-08-25. Excluded and not averaged in: the reduced schedules for a gift or partition among family members, and mutation (namajari) fees, neither of which is a fixed percentage of the conveyance value. Re-checked for FY 2026–27 on 2026-09-24: wbregistration.gov.in refused the connection from the build environment, so the 5%/6%/7% bands above are the last verified rates, read 2026-08-25. That read falls inside FY 2026–27 (which runs from 2026-04-01), so it is treated as evidence of the rates operative in FY 2026–27 and the page is labelled accordingly; no notified change has surfaced since.

What a West Bengal purchase actually costs — urban against panchayet

Stamp duty plus the 1% registration fee, both lines together. Up to ₹1 crore the duty is 6% in a corporation, municipal or notified area and 5% in a panchayet area; above ₹1 crore the additional 1% additional stamp duty applies in both, taking them to 7% and 6%. The registration fee is 1% of market value throughout and is uncapped, unlike Maharashtra's ₹30,000 ceiling and Delhi's ₹1,00,000 ceiling — which is why West Bengal's effective rate keeps rising with the valuation instead of tapering. Market Value Estimation (MVE), not the agreement price, is the base for every figure in this table. No line here uses a rate that is not already in the West Bengal Stamp Duty Rates table above. Source: Directorate of Registration & Stamp Revenue, Government of West Bengal — Article 23 (Conveyance) of Schedule IA of the Indian Stamp Act, 1899 and Article A(1) of the Table of Fees (wbregistration.gov.in) — checked 2026-08-25.

What the duty is actually charged on

This is the single most common surprise at the registrar’s office. Stamp duty in West Bengal is not charged on what you agreed to pay — it is charged on the higher of the agreement value and the circle rate (also called the ready reckoner rate), the minimum valuation the state government publishes for each locality and revises annually.

If you negotiate a price below the circle rate for your area, you still pay duty on the circle rate. In a falling market that gap can be substantial, and it is the reason a quote based purely on the sale price comes in short. Check the circle rate for the exact locality — not the city average — before you budget.

Registration charges are separate

Stamp duty and registration are two different payments and people routinely budget only for the first. In West Bengal the stamp duty is 6% and the registration charge is a further 1% on the same valuation.

Neither is included in your home loan sanction. Lenders fund a percentage of the property value and these costs sit outside it, so they come out of the same savings as your down payment — the most common reason a buyer is short at closing.

What this estimate does not cover

• GST on under-construction property. Ready properties and resale carry no GST; under-construction does, and it is charged separately from stamp duty. See the GST on property calculator.
• Legal and documentation fees. Drafting, title verification and the registrar’s facilitation charges.
• Society transfer and NOC charges on a resale flat, set by the housing society rather than the state.
• TDS on the purchase. Buyers must deduct TDS where the consideration crosses the statutory threshold — see the TDS on property calculator.

How and when you pay

Stamp duty is paid before or at the time of registration, and registration has to happen within four months of the document being executed. Most states now use e-stamping through SHCIL or the state’s own portal rather than physical stamp paper.

Undervaluing the transaction to reduce duty is the risk worth naming: the registrar can refer the document for valuation, and a shortfall attracts the deficit plus penalty and interest. Since the duty is assessed on the circle rate anyway, an under-declared sale price usually saves nothing and creates exposure.

Rates shown are the headline residential rates for West Bengal and are a planning estimate. States revise circle rates annually and run periodic concessions, and municipal cess can apply on top in some cities. Confirm the current figure with the sub-registrar’s office or the state revenue portal before you transfer funds — and treat this as a starting point for a conversation with your lawyer, not as tax advice.

Stamp duty vs. registration fee — two separate payments

Treating West Bengal’s charge as one figure is the most common budgeting error on a purchase here. Stamp duty is the state’s tax on the conveyance itself — 6% in a corporation, municipal or notified area (including the Kolkata Improvement Act and Howrah Improvement Act areas) up to ₹1 crore, or 5% in a panchayet area. The registration fee is a separate 1% of market value, charged in every area regardless of the stamp duty band, for recording the document at the sub-registrar’s office.

The ₹1 crore threshold: one rupee can cost about ₹1 lakh more

The additional 1% duty above ₹1 crore is not marginal — it applies to the entire market value, not just the portion above the threshold, the moment the value exceeds ₹1 crore. A corporation-area flat valued at exactly ₹1,00,00,000 stays in the 6%/1% band because the Directorate’s wording is “exceeds rupees one crore,” not “equals or exceeds” — duty and registration together come to ₹7,00,000.

The same flat at ₹1,00,01,000 — one thousand rupees more in valuation — crosses the threshold. Duty rises to 7% (₹7,00,070) and registration stays at 1% (₹1,00,010), so the combined charge becomes ₹8,00,080 — about ₹1,00,080 more than the ₹7,00,000 payable just below the line, for ₹1,000 of extra valuation; on a ₹1.5 crore corporation-area flat the same 7%/1% band comes to ₹12,00,000. Because Market Value Estimation (MVE), not the agreement price, is the floor for the calculation, a ward-level MVE revision can push a purchase negotiated just under ₹1 crore over the line without the agreed price changing — check the current MVE for the exact ward at wbregistration.gov.in before signing. Panchayet-area buyers cross the same threshold one band lower, from 5%/1% to 6%/1%. Source: Directorate of Registration & Stamp Revenue, Government of West Bengal — Article 23 of Schedule IA (wbregistration.gov.in) — checked 2026-08-25.

How to pay: GRIPS, the West Bengal e-payment portal

West Bengal collects stamp duty and the registration fee through its own portal — GRIPS, the Government Receipt Portal System — rather than through SHCIL, the e-stamping agency most other states use. The workflow starts before payment, not at it: a buyer first books a registration slot and gets an e-Assessment Slip carrying a 14-digit query number and query year, which is what GRIPS asks for instead of a property address or PAN. Once that slip exists, online payment is available for any amount above ₹5,000 and becomes compulsory once the stamp duty payable reaches ₹5 lakh — below that a buyer can still pay by challan at an authorised bank branch. GRIPS accepts net banking, SBI e-Pay, debit card or UPI, and issues a GRN (Government Reference Number) on submission; the bank separately returns a BRN (Bank Reference Number) once the payment clears. The e-Challan carrying both numbers is the document the sub-registrar’s office asks for at registration — save it before closing the browser tab, because GRIPS does not resend it by email.

Source: Directorate of Registration & Stamp Revenue, Government of West Bengal — “e-Payment of Stamp Duty & Fees” help document (wbregistration.gov.in), retrieved 2026-09-05.

The women’s concession West Bengal does not publish

West Bengal is routinely listed among the states that charge women less stamp duty. It is not one of them. Article 23 of Schedule IA does not mention the purchaser’s gender, and neither does Article A(1) of the Table of Fees that sets the registration charge. The “5% for women, 6% for men” figure in circulation is the panchayet rate and the corporation/municipal rate for the same conveyance, relabelled — a geography split read as a gender split.

An ₹80,000 shortfall is not an academic one. Stamp duty is paid before the sub-registrar records the deed, so a buyer who budgeted on the wrong rate discovers the gap at the counter on registration day, with the seller and the loan disbursement already scheduled. If you are buying in West Bengal and have been quoted a woman’s rate, the question to ask is not about the buyer’s gender — it is whether the property sits in a panchayet area or a corporation, municipal or notified one. That is the distinction the schedule actually draws, and it is the switch in the calculator above.

For comparison, four of the states modelled on this site do publish a gender-linked concession and each works differently: Maharashtra reduces the duty from 5% to 4% but only where a woman or women are the only purchasers of a residential unit; Delhi charges 6% to a man, 4% to a woman and 5% on a joint male-female transfer; Uttar Pradesh publishes a rebate whose value limit this site could not confirm and therefore does not compute; and Gujarat leaves the duty alone and waives the registration fee for a woman sole purchaser. None of those structures exists in West Bengal.

Source: Directorate of Registration & Stamp Revenue, Government of West Bengal — Article 23 (Conveyance) of Schedule IA of the Indian Stamp Act, 1899 as applied in West Bengal, and Article A(1) of the Table of Fees fixed under the Registration Act, 1908 (wbregistration.gov.in) — checked 2026-08-25. The comparative rates for Maharashtra, Delhi, Uttar Pradesh and Gujarat are the same figures modelled on their own calculators on this site, each carrying its own state-registry citation and check date.

Why West Bengal gets more expensive as the property gets dearer

Most Indian states flatten out at the top of the market: Maharashtra caps its registration fee at ₹30,000 and Delhi at ₹1,00,000, so the effective all-in rate falls as the valuation climbs. West Bengal does the opposite. The registration fee is an uncapped 1%, and the additional stamp duty above ₹1 crore adds a further percentage point of the whole market value — so the effective rate on a Kolkata flat steps up, from 7% to 8%, exactly where other states’ rates start falling.

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