West Bengal Stamp Duty Calculator 2026
Male buyer 5% (6% above ₹40 L) · Female buyer 5% (6% above ₹40 L) · Registration 1%.
West Bengal stamp duty — what makes this state different
WB applies 1% premium on consideration above ₹40L (5% becomes 6%). Slab applies as step on entire consideration. No women rebate.
₹40L threshold introduced 2014, reconfirmed 2024. Extended 2% temporary COVID rebate to March 2023.
Women-buyer policy
No women rebate. Joint M-F pays same as sole male. 2023 industry request for 1% rebate rejected on revenue grounds.
How the slab is applied
A flat at ₹45L attracts 6% on full ₹45L (₹2.7L) — not 5% on first ₹40L and 6% on remaining.
- 5% on consideration up to ₹40 L
- 6% on consideration above ₹40 L
Tribal-area, SC/ST and agricultural-land rules
Darjeeling Gorkha Hill Council areas attract 50% rebate. Refugee colony regularisations in North 24 Parganas pay ₹100 flat.
How to pay West Bengal stamp duty online
West Bengal accepts e-Stamp through SHCIL for any amount above ₹500. Generate the e-Stamp challan at WB Directorate of Registration ↗.
Steps: (1) Compute duty using the calculator. (2) Generate e-Stamp on SHCIL or state portal. (3) Book sub-registrar slot online. (4) Carry buyer + seller (with two witnesses), Aadhaar, PAN, recent property tax receipt, encumbrance certificate, and the executed sale deed in two originals. (5) Biometric capture at sub-registrar; registered deed released within 7 working days.
Common mistakes that void the registration
- Under-declaring consideration below circle rate — sub-registrar levies on circle rate; gap becomes taxable under section 56(2)(x).
- Wrong stamp paper denomination — using ₹500 stamp for ₹1Cr deed will be rejected; e-Stamp avoids this.
- Missing two witnesses — Section 32 of Registration Act requires two witnesses physically present with PAN/Aadhaar.
- Stale encumbrance certificate — most sub-registrars require EC dated within 30 days.
- Power of Attorney not stamped separately — PoA itself attracts duty in West Bengal and must be registered before executing the sale deed.
Estimates only. Verified against WB Directorate of Registration. Always confirm the latest circle rate notification before drafting the agreement to sell.
FAQ — West Bengal stamp duty
What is the current stamp duty rate in West Bengal?
As of 2026, West Bengal charges 5% (6% above ₹40 L) for male buyers and 5% (6% above ₹40 L) for female buyers, plus 1% registration fee. Last revised in 2024.
Is there a women-buyer rebate in West Bengal?
No women rebate. Joint M-F pays same as sole male. 2023 industry request for 1% rebate rejected on revenue grounds.
How is stamp duty calculated in West Bengal — on agreement value or circle rate?
On the HIGHER of agreement consideration or state circle rate. If you under-declare, the sub-registrar levies on circle rate anyway and the gap becomes deemed gift income under Section 56(2)(x) of the Income Tax Act.
Where do I pay West Bengal stamp duty online?
Through https://wbregistration.gov.in/ (WB Directorate of Registration). e-Stamp via Stock Holding Corporation (SHCIL) for amounts above ₹500.
What is the registration fee in West Bengal?
1%. Separate from stamp duty under Registration Act 1908.
Are there exemptions for tribal/SC-ST/agricultural land?
Darjeeling Gorkha Hill Council areas attract 50% rebate. Refugee colony regularisations in North 24 Parganas pay ₹100 flat.
When were West Bengal stamp duty rates last revised?
Last revised in 2024. ₹40L threshold introduced 2014, reconfirmed 2024. Extended 2% temporary COVID rebate to March 2023.
Can NRI buyers claim concessions in West Bengal?
NRI/OCI buyers pay the same headline rate as resident male buyers unless the state offers a specific NRI concession. Punjab is the only state with explicit NRI rate at 5%.
Other states
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