West Bengal's registration directorate calculates a market value for every property, and your stamp duty and registration fee are charged on that figure or your agreement price, whichever is higher. You find it on wbregistration.gov.in, confirm it on your e-Assessment slip, and pay through the GRIPS gateway before registration.
A buyer agrees to pay ₹45 Lakhs for a flat, signs the draft deed and then runs the numbers. The portal says the flat's market value is ₹52 Lakhs. The duty bill just rose by about ₹49,000 and the buyer has no idea why. The answer is almost always in the inputs: the area entered, the use of the flat, the floor, the age of the building.
This guide walks through the official valuation tools, shows what each field does, explains the e-Assessment slip, and covers payment through GRIPS. The aim is that you know your number before the registration appointment, not at it.
Quick answer (2026): On wbregistration.gov.in, use the Market Value of Land or Market Value of Flat/Apartment tool, then the calculation assistance tool for duty and fee. Stamp duty is 6% up to ₹1 Crore and 7% above in municipal and corporation areas, 5% and 6% in panchayat areas, plus about 1% registration fee. File the e-Requisition to get the e-Assessment slip (with a 14-digit query number), then pay through GRIPS.
- What "market value" means in West Bengal, and who sets it
- Rates that apply to the market value
- Checking land valuation, step by step
- Checking flat or apartment valuation
- The e-Requisition and the e-Assessment slip
- Paying through GRIPS
- Worked examples
- When the assessed value looks too high
- Other documents and tax savings
- Documents checklist and common errors
- Frequently asked questions
1. What "Market Value" Means in West Bengal, and Who Sets It
The Indian Stamp Act, 1899 defines market value in relation to the property that is the subject matter of an instrument. In West Bengal the Directorate of Registration and Stamp Revenue (DRSR), headed by the Inspector General of Registration and Commissioner of Stamp Revenue, administers the valuation and publishes the online tools.
The terms get mixed up, so here is the vocabulary:
| Term | Meaning in practice |
|---|---|
| Market value | The government's assessed value of the property, used to charge duty |
| Circle rate | The informal name buyers use for the same thing |
| Agreement value / set-forth value | The price you and the seller agree on |
| e-Assessment slip | The system-generated statement showing the value, duty and fee payable |
The rule that decides your bill: stamp duty and the registration fee are charged on the higher of the agreement value and the assessed market value. You cannot reduce the duty by writing a lower price in the deed.
The registration department's own guidance says that if you want to know the market value of a property, you can approach the Sub-Registrar or Additional District Sub-Registrar within whose area the property lies, or the Registrar, or the Registrar of Assurances in Kolkata, besides using the portal.
2. Rates That Apply to the Market Value
Once you have the market value, these rates are applied to it.
| Area | Up to ₹1 Crore | Above ₹1 Crore | Registration fee |
|---|---|---|---|
| Municipal, corporation and notified areas | 6% | 7% | About 1% |
| Panchayat (rural) areas | 5% | 6% | About 1% |
Three notes:
- No gender-based rebate applies in West Bengal.
- The 2% rebate and 10% market-value cut ended on 30 June 2024. Older pages that still show 4% or 5% for urban areas are out of date.
- Registration fee is about 1%; some sources show 1.1%. The slip decides.
3. Checking Land Valuation, Step by Step
Use this for a vacant plot, or for the land component of a house.
- Open wbregistration.gov.in and select the Market Value of Land tab on the home screen.
- Choose the district, then the police station or block, and the mouza.
- Enter the plot or dag details and the nature of the land, such as its present use.
- Enter the area in the unit the form asks for. Do not convert units yourself unless you are sure of the factor.
- Submit to see the computed value per unit area and the total for the plot.
Inputs that change the result
- Mouza and location. The base rate is set by location.
- Land use. Residential, agricultural and commercial plots are valued differently.
- Size of the plot. Valuation rules allow a depreciation for large plots, at rates the department communicates to registering officers.
- Road and approach. Frontage and access can affect the base.
4. Checking Flat or Apartment Valuation
For a built apartment, use the Market Value of Flat/Apartment tool. The form asks for:
- Carpet area, covered or built-up area and super built-up area
- Use of the flat, such as residential or commercial
- Floor and type of floor
- Locality, and details such as building age, lift and parking
The valuation rules for flats provide that a flat is treated as complete even if the parties say it is unfinished at the time of registration, that an old flat's value is depreciated for the age of the building at rates the department notifies, and that features such as a lift and parking are accounted for.
A question buyers ask is which area the department actually uses. The department's older FAQ said super built-up area is taken into account, while some 2026 commentary says carpet area. The portal form asks for all three. Our separate guide on carpet area rules covers this in detail. The practical advice is to enter figures that match your agreement and your RERA documents, and to check the slip.
5. The e-Requisition and the e-Assessment Slip
The valuation tools give you an estimate. The e-Assessment slip is the figure that counts.
Step 1: File the e-Requisition. This is the online form where you enter the parties, the property description, the area and the consideration (the set-forth value).
Step 2: The system computes the value. It compares your declared value with the computed market value and applies the higher figure.
Step 3: Download the slip. It shows the duty and the registration fee payable and carries a 14-digit query number and query year.
Step 4: Keep both numbers. You need them for the GRIPS payment and at the registry office.
Tip: Fill the e-Requisition only when your draft deed is near final. A wrong area or party name often means starting again, and a changed value means a fresh assessment.
6. Paying Through GRIPS
GRIPS is the state's Government Receipt Portal System for payments.
- From the registration portal, follow the payment link from your e-Assessment slip, or open GRIPS and choose the registration and stamp duty payment option.
- Enter the query number and year exactly as on the slip, so the payment attaches to your requisition.
- Select the correct payment head for stamp duty and the registration fee.
- Pay by net banking, SBI ePay, debit card or UPI.
- Download and save the challan and payment reference.
As per current guidance, online payment is allowed once the duty exceeds ₹5,000 and is compulsory at ₹5 Lakhs or more. Duty must be paid in full before registration. It cannot be paid in instalments.
Before you pay: Calculate your exact figures on StampDutyCalc.in first. A planning number that matches the e-Assessment slip tells you the inputs are right. A number that does not match tells you to recheck the area, use or floor before paying.
7. Worked Examples
Both examples assume a municipal area and a 1% registration fee.
Example A: ₹45 Lakh flat, assessed at ₹52 Lakhs
| Item | On agreement value | On assessed value (applied) |
|---|---|---|
| Value used | ₹45,00,000 | ₹52,00,000 |
| Stamp duty (6%) | ₹2,70,000 | ₹3,12,000 |
| Registration fee (1%) | ₹45,000 | ₹52,000 |
| Total | ₹3,15,000 | ₹3,64,000 |
The gap is ₹49,000. The slip uses the higher value.
Example B: ₹1.2 Crore flat, assessed at ₹1.35 Crore
| Item | On agreement value | On assessed value (applied) |
|---|---|---|
| Value used | ₹1,20,00,000 | ₹1,35,00,000 |
| Stamp duty (7%) | ₹8,40,000 | ₹9,45,000 |
| Registration fee (1%) | ₹1,20,000 | ₹1,35,000 |
| Total | ₹9,60,000 | ₹10,80,000 |
The gap is ₹1,20,000, because both the duty and the fee follow the higher value.
Example C: A value that sits just under ₹1 Crore
| Assessed value | Rate | Stamp duty |
|---|---|---|
| ₹99,50,000 | 6% | ₹5,97,000 |
| ₹1,00,50,000 (₹1.005 Crore) | 7% | ₹7,03,500 |
A small move in assessed value across ₹1 Crore can add about ₹1 Lakh in duty if the higher rate applies to the whole value, as most calculators assume. Check how your slip treats it.
8. When the Assessed Value Looks Too High
The automated valuation is a minimum benchmark, and a computed value that exceeds the real market price of your flat is a common complaint. If the number looks wrong:
- Recheck the inputs first. Wrong floor, use or area is the most common cause.
- Compare against your RERA carpet area and the agreement.
- Ask the Sub-Registrar whether the valuation was computed correctly for your property.
- Take advice from a property lawyer before finalising registration if the gap is significant. The Stamp Act provides routes for questioning a valuation, and a lawyer can tell you which applies.
Do not under-declare to avoid the issue. Under-valuation can lead to a demand for the shortfall and penalties, and it creates problems when you later sell.
9. Other Documents and Tax Savings
This is a brief outline. Separate guides cover each deed.
- Gift deed. 0.5% of market value for a gift to a member of the donor's family, the full conveyance rate otherwise, plus the registration fee.
- Power of attorney. For a PoA to a promoter or developer to construct, sell or transfer immovable property, fixed duty by value slab: ₹5,000 up to ₹30 Lakhs, rising to ₹75,000 above ₹3 Crore.
- Lease. The duty depends on the term and uses the conveyance rate on a multiple of the annual rent, or on the market value for very long leases.
Section 80C. A buyer of a residential property can claim stamp duty and registration charges as a deduction within the ₹1.5 Lakh overall limit in the year of payment, under the old tax regime. Income-tax law was reorganised in 2026, so confirm the section reference before filing.
10. Documents Checklist and Common Errors
For the SRO appointment
- e-Assessment slip and GRIPS challan
- PAN and Aadhaar of all parties; NRI documents where relevant
- Draft deed, agreement for sale and previous title deeds
- Latest municipal tax receipt and mutation record
- NOC from the society or association, and RERA details for new flats
- TDS proof where the consideration is ₹50 Lakhs or more (Form 26QB; confirm current references)
- Two witnesses with ID
Common errors
- Treating the early estimate as final instead of waiting for the slip.
- Entering area figures that do not match the agreement.
- Choosing the wrong use or floor type in the flat tool.
- Keying the wrong query number or year on GRIPS.
- Paying under the wrong head, which delays reconciliation.
- Assuming old thresholds of ₹25 Lakhs or ₹40 Lakhs still apply.
- Not saving the challan and slip.
11. Frequently Asked Questions
How do I check the market value of a property in West Bengal?
Open wbregistration.gov.in and use the Market Value of Land tool for plots or the Market Value of Flat/Apartment tool for flats. Enter the location, area and use. The calculation assistance tool then shows duty and fee. Confirm on the e-Assessment slip.
What is the e-Assessment slip?
It is the system-generated statement produced after you file the e-Requisition. It shows the assessed value, the stamp duty and the registration fee, and carries a 14-digit query number and query year.
How do I pay stamp duty through GRIPS?
Open GRIPS from the registration portal, enter the query number and year from your slip, pay by net banking, SBI ePay, debit card or UPI, and save the challan. Online payment is allowed once duty exceeds ₹5,000 and compulsory at ₹5 Lakhs or more.
Is stamp duty charged on the price or the market value?
On whichever is higher. If the assessed market value exceeds your price, duty and fee follow the market value.
Which area does West Bengal use for flats: carpet or super built-up?
The portal's flat tool asks for carpet, built-up and super built-up areas. The department's older FAQ said super built-up area is used, while some recent commentary says carpet area. Enter figures that match your agreement and confirm on the slip.
Can I pay stamp duty in instalments?
No. Duty and fee must be paid in full before registration.
Disclaimer: This article is for general information and is not legal or tax advice. Valuations, rates and portal procedures are set by the Government of West Bengal and can change. Confirm your figures on the official e-Assessment slip or with an advocate or the Registrar's office before paying.