About this calculator
West Bengal’s conveyance duty under the Indian Stamp Act schedule is built on two variables only: whether the property sits inside a municipal or corporation area (Kolkata, Howrah, Bidhannagar, Siliguri, Durgapur and the other urban local bodies) or in a gram panchayat area, and whether its market value crosses ₹1 crore. Below the line the duty is 6% urban and 5% rural; above it, the rate steps up a full point — 7% and 6% — on the whole value, not just the excess. Registration adds a flat 1% in both cases, charged on the higher of the agreement value and the market value recorded by the Directorate of Registration & Stamp Revenue.
Two things buyers get wrong here. First, there is no women’s concession in West Bengal: unlike Delhi, UP, Haryana or Maharashtra, the bill is identical whoever buys, so the name on the deed changes nothing at this counter. Second, the pandemic-era reliefs are gone — the 2% stamp duty remission and the 10% circle-rate reduction that softened Kolkata bills for nearly three years were withdrawn on 1 July 2024, and 2026 registrations pay the full restored rates. Near the ₹1 crore line the step is worth real money: an urban flat at ₹1.01 crore pays about ₹1.07 lakh more duty than the same flat priced a shade under the line.
How to use it
- Enter the agreement value — or the Directorate’s market value for the mouza if it is higher, because duty follows the higher figure.
- Pick the area honestly: municipal limits versus gram panchayat changes the rate by a point either way.
- Watch which side of ₹1 crore the value falls — the higher rate applies to the entire value, not just the amount above the line.
- Set the down payment, rate and tenure to read the EMI beside the charges.
The formula
Rates per the Directorate of Registration & Stamp Revenue, Government of West Bengal (wbregistration.gov.in), October 2026, after the withdrawal of the 2% remission on 1 July 2024. The base is the higher of agreement value and the Directorate’s market value. EMI uses the standard reducing-balance annuity.
Worked example
A ₹75,00,000 Kolkata flat with ₹15,00,000 down: duty at 6% is ₹4,50,000 and registration at 1% is ₹75,000 — ₹5,25,000 of charges, and the ₹60,00,000 loan at 8.50% over 20 years costs ₹52,069 a month. The same home in a panchayat area pays ₹3,75,000 duty (₹4,50,000 all-in). Push the Kolkata price to ₹1.20 crore and the 7% rate takes over on the whole value: ₹8,40,000 of duty, not the ₹7,20,000 a flat 6% would suggest.
Sources: Directorate of Registration & Stamp Revenue, Government of West Bengal (wbregistration.gov.in), October 2026, after the 2% duty remission and 10% circle-rate cut were withdrawn on 1 July 2024; West Bengal offers no women’s concession. Last updated: October 2026.
Frequently asked questions
What is the stamp duty in Kolkata in 2026?
6% of the value for properties up to ₹1 crore and 7% above ₹1 crore, plus a 1% registration fee — 7% or 8% all-in. A ₹75 lakh flat pays ₹4,50,000 duty + ₹75,000 registration = ₹5,25,000; a ₹1.20 crore flat pays ₹8,40,000 + ₹1,20,000 = ₹9,60,000. The pandemic-era 2% remission ended on 1 July 2024 and does not apply to 2026 registrations.
Do women buyers get a stamp duty concession in West Bengal?
No. West Bengal has no gender-based concession on conveyance duty or registration — men, women and joint buyers all pay the same rate for the same property. What moves the bill here is the area (municipal versus panchayat) and the ₹1 crore value line, nothing else.
Why does the rate jump at ₹1 crore?
The state schedule charges the higher rate on the entire value once it crosses ₹1 crore — it is a step, not a slab. An urban property at ₹99 lakh pays 6% (₹5,94,000); at ₹1.01 crore it pays 7% on everything (₹7,07,000). That ₹1,13,000 jump for ₹2 lakh of extra price is worth knowing about before you agree a figure near the line.
What value is West Bengal stamp duty charged on?
The higher of your agreement value and the market value the Directorate of Registration & Stamp Revenue records for the mouza and plot — the state’s circle-value equivalent, published on the WB Registration portal, where you can also generate the e-Assessment slip that states your exact charges before you pay through GRIPS.
What formula does this west bengal stamp duty calculator use?
Duty = value × 6% urban / 5% rural (7% / 6% on values above ₹1 crore); registration = 1% of value Rates per the Directorate of Registration & Stamp Revenue, Government of West Bengal (wbregistration.gov.in), October 2026, after the withdrawal of the 2% remission on 1 July 2024. The base is the higher of agreement value and the Directorate’s market value. EMI uses the standard reducing-balance annuity. The worked example on this page applies the formula step by step with real numbers, so you can verify the result by hand.