West Bengal Stamp Duty & Registration Fee Calculator

• Conveyance [Art. 23] — as of the last-notified slab (01-02-2018): Corporation (Kolkata/Howrah) & Municipal/Notified Areas — 6% up to ₹1 crore, 7% above ₹1 crore. Panchayet/other areas — 5% up to ₹1 crore, 6% above ₹1 crore. Registration fee: 1% of market value, minimum ₹50 [Art. A(1)].
• Agreement for Sale [Art. 5(d)] — same duty as a Conveyance on the market value; registration fee flat ₹7 [Art. E].
• Development Agreement / PoA to Developer [Art. 5(f), 48(g)] — flat slab by market value: up to ₹30L → ₹5,000; ₹30L–₹60L → ₹7,000; ₹60L–₹1Cr → ₹10,000; ₹1Cr–₹1.5Cr → ₹20,000; ₹1.5Cr–₹3Cr → ₹40,000; above ₹3Cr → ₹75,000. If duty was already paid on the Agreement for the same property, the subsequent PoA attracts only ₹50. Registration fee flat ₹7.
• Gift [Art. 33] — to a family member: 0.5% of market value, capped at ₹1,000, registration fee 1% (min ₹50) uncapped. To anyone else: same duty as a Conveyance.
• Exchange [Art. 31] — same duty as a Conveyance, computed on the market value of whichever property exchanged is of the greater value.
• Partition [Art. 45] — 0.5% of the market value of the separated share(s); registration fee 1% (min ₹50).
• Mortgage Deed [Art. 40] — with possession: same duty as a Conveyance on the amount secured. Without possession: ₹10 per ₹500 or part, capped at ₹1,00,000; registration fee 1% (min ₹50) capped at ₹55,000.
• Further Charge [Art. 32] — same formula as a mortgage without possession.
• Lease [Art. 35] — rent-only leases up to 10 years: duty as a Conveyance on twice the average annual rent; 10–30 years: three times the average annual rent; over 30 years/renewed: on the market value. Premium-only leases (no rent) up to 30 years: duty on the premium; over 30 years/perpetuity: on the market value.
• Transfer of Lease [Art. 63] — residential property to a family member: 0.5% capped at ₹1,000; any other case: same duty as a Conveyance.
• Surrender of Lease [Art. 61] — flat ₹100 where the lease itself was dutiable; nil where the lease was exempt.
• Bond — 4% of the value secured; registration fee taken here at 1% (min ₹50) under the general Table of Fees — confirm the applicable article at the registration office.
• Partnership Deed [Art. 46] — ₹20 up to ₹500 of capital; ₹50 for ₹500–₹10,000; ₹100 for ₹10,000–₹50,000; ₹150 above ₹50,000. Registration fee flat ₹7.
• Affidavit [Art. 4] — flat ₹10 stamp duty; registration fee flat ₹7.
• Power of Attorney — General/Special [Art. 48] — a small flat duty under sub-clauses (a)-(e), separate from the ad valorem developer-POA clause (g) covered above; figures vary by source and are not in the Directorate's published summary — confirm before drafting.
• Will — no stamp duty; a modest flat registration fee; registered under Book 3.
• Trust Deed — follows the Gift/Settlement scale where specific immovable property is transferred into the trust (Book 1), or a smaller flat/nominal duty where it only sets administration terms (Book 4).

The four "Books" under the Registration Act, 1908: Book 1 registers non-testamentary documents relating to immovable property (Conveyances, Gifts, Mortgages, Leases, Partitions); Book 3 registers Wills and authorities to adopt; Book 4 registers other non-testamentary documents not relating to immovable property (General Powers of Attorney, adoption deeds, and similar). Knowing which Book a document falls under tells you which register the Sub-Registrar's office will search when you later need a certified copy.