West Bengal Incentive Scheme — 50-70% Stamp Duty Reimbursement

Tourism promoters in West Bengal can claim back a large share of the government levies they pay while registering property for an approved project. The Department of Tourism runs this reimbursement as a sub-scheme of the wider West Bengal Incentive Scheme, which took effect on 22 February 2021, and it covers both fresh ventures and the expansion of units already in operation.

Two costs are refunded: the stamp duty and the registration fee charged when land and buildings inside the state are acquired, provided the property is meant for a tourism project that has cleared the required approvals. The rate you get depends on where the project sits — 50% in Group A and Group B areas, 60% in Group C and Group D areas and 70% in Special Areas.

The window is not restricted to new entrants. Hotels that began commercial operations between 7 January 2015 and 31 December 2020 and could not apply under an earlier scheme because no Bar existed at the time are also brought in, so a gap in the old rules does not permanently shut them out.

Private firms, co-operative and joint-sector units, and companies owned or managed by the State Government can all take part. Buying and registering property is one of the heaviest early outlays in hospitality and tourism development, so a refund of these charges frees working capital and improves project viability — and, in the government's stated intent, supports employment generation and self-employment across the state's tourism economy.

Everything runs through the Shilpasathi single-window portal, where applicants register, raise a Common Application Form and follow the decision online. The closing date for this round is 31 December 2025.

• Refunds 50-70% of the stamp duty and registration fee paid on land and buildings acquired in West Bengal for an approved tourism project
• Rate rises with location: 50% in Group A and B areas, 60% in Group C and D, 70% in Special Areas
• Covers new tourism units and expansion projects from 22 February 2021, plus hotels that operated between 7 January 2015 and 31 December 2020 and missed the earlier scheme
• Open to private, co-operative, joint-sector and State Government-owned entities; Charitable Society is also a registrable entity type on the portal
• Needs project sanction from a Central Financial Institution, Commercial Bank or State Financial Institution, plus three certificates from WBTDCL
• Applications are filed online through the Shilpasathi portal and close on 31 December 2025

Who can apply

• Tourism projects, units and expansion projects set up on or after 22 February 2021.
• Eligible hotel units that started commercial operations between 7 January 2015 and 31 December 2020, where the absence of a Bar prevented them from applying under the previous scheme.
• Units in the private sector, the co-operative sector and the joint sector, as well as companies or undertakings owned or managed by the State Government. The Shilpasathi portal also lists Charitable Society as a registrable entity type.

What the project must show

• A detailed feasibility report or project report prepared for the purpose.
• Approval and sanction from a Central Financial Institution, a Commercial Bank or a State Financial Institution.
• A Registration Certificate, a Date of Commencement Certificate and an Eligibility Certificate, all issued by the West Bengal Tourism Development Corporation Limited.

The published conditions for this reimbursement do not mention a DPIIT or MSME registration requirement. The financial-institution sanction and the three WBTDCL certificates are the gateways that decide eligibility.

West Bengal Incentive Scheme — 50-70% Stamp Duty Reimbursement is open to startups at any stage. It is open to startups registered anywhere in India.

The most recent application window for West Bengal Incentive Scheme — 50-70% Stamp Duty Reimbursement closed on 31 Dec 2025. Many programmes run repeat cohorts, so it is worth checking the official site for the next round.

Reimbursement of the two property levies

The scheme refunds what you paid as stamp duty and registration fee when acquiring land and buildings in West Bengal for an approved tourism project. The share refunded depends on the area category of the project:

• 50% — Group A and Group B areas.
• 60% — Group C and Group D areas.
• 70% — Special Areas.

What else the scheme provides

• Regulatory support delivered through the Shilpasathi single-window portal.
• Grants facilitation — once the required certificates are held, eligible units can apply for the various incentives through the portal's online forms.
• A built-in credibility check: because the project must be sanctioned by a Central Financial Institution, a Commercial Bank or a State Financial Institution, an approved unit has already been assessed for viability.

For a sector where land and registration charges fall due long before revenue does, this is direct capital expenditure relief rather than a deferred tax benefit. There is no single headline amount — the payout varies with the value of the property and the applicable area category.

West Bengal Incentive Scheme — 50-70% Stamp Duty Reimbursement is offered by Department of Tourism, Government of West Bengal, a government body. As a government-backed subsidy, it is publicly funded and open to eligible startups across India.

Approval happens in layers, and the reimbursement is not the first hurdle.

• Financial viability check. The project must carry a detailed feasibility report and must be approved and sanctioned by a Central Financial Institution, a Commercial Bank or a State Financial Institution. The lender or financing body assesses viability at this stage.
• Certification by WBTDCL. The unit then obtains three documents from the West Bengal Tourism Development Corporation Limited — a Registration Certificate, a Date of Commencement Certificate and an Eligibility Certificate — which are issued once the corporation is satisfied with the arrangements.
• Incentive application. Only after holding those certificates does the unit apply for the reimbursement, using the relevant online form on the Shilpasathi portal.
• Decision and download. Once the Common Application Form is submitted, status notifications arrive by SMS and email; after approval by the authority, the approved Registration Certificate can be downloaded from the online system.

Before you apply to West Bengal Incentive Scheme — 50-70% Stamp Duty Reimbursement, keep the following documents ready:

• A pitch deck or short business plan describing the problem, product and traction
• Company registration documents and PAN
• Founder identification (PAN / Aadhaar) and brief profiles
• Recent financial statements or projections
• Product details — a demo, prototype or working link if available

Exact requirements are confirmed on the official application portal — treat this as a preparation checklist.