In a recent move to boost property sales in the state, the West Bengal government, on July 7, 2021, approved a stamp duty cut of 2% on property registration deeds. This holds true for all the documents on which the stamp duty is charged according to the Article 23 (Conveyance) of Schedule IA of the Indian Stamp Act, 1899. This does not hold true for documents of amalgamation of contiguous land. Apart from this, for all immovable properties in West Bengal, the circle rate has also been cut by 10%. The provisions were proposed during the state budget announcement by the West Bengal finance minister Partha Chatterjee, which were later approved by the government without any opposition. This exemption is valid if the said documents are executed and registered between July 9, 2021 and October 30, 2021, as mentioned in the West Bengal registration portal.
Here is a step by step guide about stamp duty West Bengal and the registration charges in the state.
Stamp duty and registration charges on conveyance/sale deed in West Bengal
| Location of the property | Stamp duty for property less than Rs 25 lakhs | Stamp duty for property above Rs 40 lakhs | Stamp duty for females | Registration charges |
| Corporation area | 4% | 5% | Same | 1% |
| Notified area/Municipality/Municipal Corporation | 4% | 5% | Same | 1% |
| Areas not included in above categories | 3% | 4% | Same | 1% |
There is no discount in stamp duty and registration charges for female home buyers in West Bengal.
Stamp duty in top cities of West Bengal
| Location of the property
| Stamp duty for property less than Rs 25 lakhs | Stamp duty for property above Rs 40 lakhs | Stamp duty for females | Registration charges |
| Howrah | 4% | 5% | Same | 1% |
| Kolkata | 4% | 5% | Same | 1% |
| Siliguri | 4% | 5% | Same | 1% |
| Durgapur | 4% | 5% | Same | 1% |
| Kharagpur | 4% | 5% | Same | 1% |
Stamp duty on other property documents and instruments
| Instrument | Stamp duty | Registration fee |
| Power of attorney (where the market value of the property does not exceed Rs 30 lakhs) | Rs 5,000 | Nil |
| Power of attorney (where the market value of the property is between Rs 30 lakhs and Rs 60 lakhs) | Rs 7,000 | Nil |
| Power of attorney (where the market value of the property is between Rs 60 lakhs and Rs 1 crore) | Rs 10,000 | Nil |
| Power of attorney (where the market value of the property is between Rs 1 crore and Ra 1.5 crores) | Rs 20,000 | Nil |
| Power of attorney (where the market value of the property is between Rs 1.5 crores and Rs 3 crores) | Rs 40,000 | Nil |
| Power of attorney (where the market value of the property exceeds Rs 3 crores) | Rs 75,000 | Nil |
| Partnership deed (up to Rs 500) | Rs 20 | Rs 7 |
| Partnership deed (up to Rs 10,000) | Rs 50 | Rs 7 |
| Partnership deed (up to Rs 50,000) | Rs 100 | Rs 7 |
| Partnership deed (exceeding Rs 50,000) | Rs 150 | Rs 7 |
| Transfer of lease (government land in favour of family members) | 0.5% of the market value of the property | Same as conveyance deed |
| Transfer of lease (in all other cases) | Same as conveyance on the market value of the property. | Same as conveyance deed |
| Gift deed (to family members) | 0.5% | Same as conveyance deed |
| Gift deed (apart from family members) | Same as conveyance deed on the market value of the property | Same as conveyance deed |
| Sale agreement (where the market value of the property does not exceed Rs 30 lakhs) | Rs 5,000 | Rs 7 |
| Sale agreement (where the market value of the property is between Rs 30 lakhs and Rs 60 lakhs) | Rs 7,000 | Rs 7 |
| Sale agreement (where the market value of the property is between Rs 60 lakhs and Rs 1 crore) | Rs 10,000 | Rs 7 |
| Sale agreement (where the market value of the property is between Rs 1 crore and Rs 1.5 crores) | Rs 20,000 | Rs 7 |
| Sale agreement (where the market value of the property is between Rs 1.5 crores and Rs 3 crores) | Rs 40,000 | Rs 7 |
| Sale agreement (where the market value of the property exceeds Rs 3 crores) | Rs 75,000 | Rs 7 |
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