Question 1

What is the current stamp duty rate on property in West Bengal for 2026?

Accepted Answer

In West Bengal, standard statutory stamp duty rates apply statewide: In Municipal Corporation / Municipality areas (such as KMC, HMC, BMC), the stamp duty is 6% for properties up to ₹1 Crore and 7% for properties above ₹1 Crore. In Gram Panchayat / Rural areas, the stamp duty is 5% up to ₹1 Crore and 6% above ₹1 Crore. Registration fee is a flat 1% statewide.

Question 2

Has the COVID-era 2% stamp duty rebate in West Bengal ended?

Accepted Answer

Yes. The temporary COVID-era concession offering a 2% stamp duty rebate and 10% reduction in circle rates officially expired on 30 June 2024. Effective 1 July 2024 and continuing through 2026, standard statutory rates apply statewide without rebate.

Question 3

How is stamp duty calculated when government assessed value exceeds the agreed price?

Accepted Answer

Under West Bengal registration rules, stamp duty and registration fees are mandatorily charged on the higher of the declared consideration (agreed sale price) or the official market value assessed by the Directorate of Registration (WBIREX e-Assessment). However, the buyer's net payment to the seller remains the agreed price.

Question 4

What are the stamp duty and registration charges for a family gift deed in West Bengal?

Accepted Answer

Under Article 33 of Schedule IA of the West Bengal Stamp Act, gift deeds in favor of lineal family members (parents, spouse, children, grandchildren, and siblings) enjoy a concessional stamp duty rate of only 0.5% of the assessed market value, plus a 1% registration fee. No Section 194-IA TDS is deducted as there is no monetary consideration.

Question 5

When does Section 194-IA TDS apply on West Bengal property purchases?

Accepted Answer

Under Section 194-IA of the Income Tax Act, the buyer must deduct 1% TDS if either the agreed purchase price OR the government assessed stamp duty value is ₹50,00,000 or higher. Under Finance Act 2024 (effective 1 October 2024), this ₹50 Lakh threshold is evaluated on the aggregate value across all co-buyers or co-sellers. Rural agricultural land is exempt.

Question 6

How are West Bengal land units like Cottah and Decimal converted to Square Feet?

Accepted Answer

In West Bengal deeds: 1 Cottah (কাঠা) equals 720 square feet (approx. 1.65 Decimals/Satak). 1 Decimal equals 435.6 square feet. 1 Bigha (বিঘা) equals 20 Cottahs or 14,400 square feet.

Howrah & Bally

West Bengal Stamp Duty & Registration Guide for Howrah & Bally

TDS / Tax Details

Land Area Converter

Post-Registration & Financing Assistance

📋 West Bengal 2026 Statutory Rate Matrix

🗺️ Covered Mouzas & Local Corridors

Common Land Classifications

⚖️ Local Buyer Legal Checklist

Frequently Asked Questions: Howrah & Bally Property Registration

West Bengal Sub-Registry Regional Portals

Jurisdiction / Deed	Duty	Reg.
Urban (Corporation/Municipality) ≤₹1 Cr	6%	1%
Urban (Corporation/Municipality) >₹1 Cr	7%	1%
Rural (Gram Panchayat) ≤₹1 Cr	5%	1%
Rural (Gram Panchayat) >₹1 Cr	6%	1%
Lineal Family Gift Deed	0.5%	1%