Key Tax Rates in West Bengal (VAT, Entertainment, Entry, Stamp Duty, Vehicle, Property)

Value Added Tax (VAT)

• Food: 5%
• Medicines: 12.5%
• Consumer durables: 14.5%
• Luxury items: 28%

Entertainment Tax

• Cinema, stadium, amusement park tickets: 25%

Entry Tax

• Goods entering WB: 2–5%

Stamp Duty

• Sale of immovable property: 10%
• Gift deed: 5%
• Lease deed: 5%

Motor Vehicle Tax

• Private cars: 12–14%
• Commercial vehicles: 15–18%

Property Tax

• Residential: 6–12%
• Commercial: 10–15%

Rates subject to revision; consult the WB Finance Department for current notifications.