Rent Agreement Stamp Duty in West Bengal

Calculate the stamp duty and registration fee on a rent, lease or leave-and-license agreement in West Bengal. An 11-month agreement pays only a nominal stamp, while a registered 1–10 year lease works out to about 12% of the annual rent in municipal areas. Enter the rent, deposit and term below for an estimate.

West Bengal agreement

Use 11 for a standard 11-month agreement, 36 for a 3-year lease.

Estimated total payable

₹100

on an agreement in West Bengal

Stamp duty₹100
Registration fee₹0
Total₹100

Registration is optional — the term is under 12 months. Estimate; verify the current rate with the West Bengal sub-registrar.

Stamp duty on a rent agreement in West Bengal

In West Bengal, an 11-month agreement pays only a nominal stamp duty. For a registered lease of 1–10 years, the duty works out to about 12% of the average annual rent in municipal areas (the conveyance rate applied to twice the average annual rent). A genuinely refundable deposit is not taxed. Registration (1% of the base) is mandatory for terms of 12 months or more.

When and how to pay

  • In West Bengal the duty is paid via e-stamping, and registered on the e-Nathikaran (IGR) portal.
  • Stamp duty and any registration fee are calculated from the rent, deposit and term set out in the agreement. For a registrable lease the deed is registered at the Sub-Registrar's office.
  • An unregistered lease of 12 months or more is not admissible as evidence of its terms, so register where the term requires it.

Frequently asked questions

How much is the stamp duty on a rent agreement in West Bengal?
An 11-month agreement pays only a nominal stamp. A registered 1-10 year lease is about 12% of the average annual rent in municipal areas, plus 1% registration.
Why is a registered lease so much more expensive in West Bengal?
For registrable leases the duty is the conveyance rate (5-6%) applied to twice the average annual rent, so it is far higher than the nominal stamp on an 11-month agreement.
How do I pay rent agreement stamp duty in West Bengal?
In West Bengal the duty is paid via e-stamping, and registered on the e-Nathikaran (IGR) portal.
Who pays the stamp duty on a rent agreement?
By convention the tenant usually bears the stamp duty and registration cost, but the parties are free to agree otherwise. The agreement should record who pays.

Related: Rent stamp duty (all states)  ·  Gift deed stamp duty  ·  All stamp duty calculators

Built & reviewed by a practising Chartered Accountant. Rates reflect the West Bengal Stamp Act (Article 35). Lease stamp duty, registration fees and deposit treatment vary by State and change by notification.

This calculator gives an estimate for general educational purposes only and does not constitute professional, legal, or tax advice. Stamp duty and registration fees on leases vary by State, term and use and change by notification. Please verify the current rate with the West Bengal Sub-Registrar / Inspector General of Registration before executing an agreement. See our disclaimer.

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