West Bengal Incentive Scheme: Reimbursement of Stamp Duty and Registration Fee helps tourism entrepreneurs by covering registration costs. This scheme supports new and expanding tourism businesses in the state by providing a partial refund of stamp duty and registration fees paid during property or land acquisition for approved projects.
The original 2021 version of this scheme, launched on 22nd February 2021, ran until 31st December 2025. Following the end of that period, the Department of Tourism, Government of West Bengal, has brought out a fresh West Bengal Tourism Industry Benefit Scheme, 2026 for tourism units. The reimbursement of stamp duty and registration fee continues to be a key part of the incentive framework for tourism projects in the state.
West Bengal Incentive Scheme: Reimbursement of Stamp Duty and Registration Fee - Introduction
West Bengal Incentive Scheme: Reimbursement of Stamp Duty and Registration Fee, run by the Department of Tourism, helps reduce capital expenditure when building tourism infrastructure. This scheme provides a direct reimbursement of stamp duty and registration fees paid for legal property documents required for a tourism project.
The scheme is part of the wider West Bengal Incentive Scheme framework. As of 13th August 2026, the 2021 scheme period has ended and the new 2026 tourism benefit scheme is being rolled out for tourism units across the state.
Objective of the scheme:
This scheme aims to help enthusiastic entrepreneurs by providing financial support. By lowering the cost of setting up facilities, it helps a business owner move from an aspiring entrepreneur to a successful employer, eventually creating more job opportunities within the tourism sector.
Key Information
| Detail | Information |
|---|---|
| Scheme Name | West Bengal Incentive Scheme: Reimbursement of Stamp Duty and Registration Fee |
| Level | State |
| Beneficiary State | West Bengal |
| Category | Business and Entrepreneurship |
| Target Beneficiaries | Business Entity |
| Benefit Type | Cash Reimbursement |
| DBT Scheme | No |
| Nodal Department | Tourism Department |
| Open Date | 22-02-2021 |
Benefits
The reimbursement percentage varies based on the zone where the project is located. Under the 2021 scheme the rates were fixed as per the table below, and the new 2026 tourism benefit scheme follows a similar zone-based approach for tourism units.
| Region Category | Reimbursement Rate |
|---|---|
| Group A and B | 50% |
| Group C and D | 60% |
| Special Areas | 70% |
Eligibility
This scheme applies to eligible tourism projects or expansion plans set up on or after 22nd February 2021. For instance, if a new resort project starts after this date under the applicable scheme period, it qualifies for the incentive.
- Eligible hotel units that began commercial operations between 7th January 2015 and 31st December 2020, but missed the previous 2015 scheme because they did not hold a bar license, are also eligible.
- A unit can belong to the private, co-operative, or joint sector.
- The project must be supported by a detailed feasibility report, and financial institutions or commercial banks must have approved and sanctioned the project.
- The unit should hold a valid Registration Certificate, Date of Commencement Certificate, and Eligibility Certificate issued by the West Bengal Tourism Development Corporation Limited.
Exclusions
If a unit has already received incentives under a previous state tourism scheme, it will not be eligible to claim benefits again for the same project. Also, if an application was made under the 2015 scheme and was pending when the 2021 scheme launched, it continued to receive benefits under the 2015 rules only.
Application Process
Online Registration Process
STEP 1 - Visit the official Silpasathi portal and click on the 'Apply online' button.
STEP 2 - Create a new account if a first-time user by clicking on 'Create New'.
STEP 3 - Choose the entity type (Industry, Business, Commercial, etc.) and enter the registration number.
STEP 4 - Fill in the required details in the User Registration window and click 'Register'. Existing users can simply log in with their credentials.
Application Submission Steps
STEP 1 - Once logged into the dashboard, click on 'ALL SERVICES'.
STEP 2 - Select the 'Tourism Incentive' checkbox from the list.
STEP 3 - Click on 'Create CAF' to generate the Common Application Form ID and proceed by clicking 'Apply Online'.
STEP 4 - Fill in all project details, attach the required documents, and click 'Save and Continue'.
STEP 5 - Review the application, confirm the declaration, and submit. Real-time updates arrive through SMS and email. Upon approval, the certificate can be downloaded directly from the portal.
Note: A unit must first obtain its Registration Certificate, Date of Commencement Certificate, and Eligibility Certificate from the West Bengal Tourism Development Corporation before applying for this specific reimbursement.
Documents
The following documents are required for registration and eligibility under the scheme. Keep the papers ready before starting the online application.
- Memorandum and Articles of Association or Partnership Agreement, along with the list of names and addresses of all Directors, Partners, or Owners.
- A comprehensive project report, No Objection Certificates (NOC) from the Pollution Control Board and West Bengal Fire Service, and the sanction letter for any loans taken from banks or financial institutions.
- Audited balance sheets for the last 3 years with Income Tax acknowledgments, building and machinery estimates vetted by a government-registered valuer, and land records including deeds, mutation papers, conversion certificates, and site plans.
- A valid trade license, GST certificate, recent GST returns, and sanctioned building plans approved by the relevant local authority.
For the stamp duty reimbursement, additional documents include land schedules and sketch maps, purchase documents for buildings, proof of payment for stamp duty and registration fees, and a copy of the certificate as per Annexure-A available on the official portal.
Definitions
Eligible Unit
An eligible unit is a new or expanding tourism project that holds a valid registration and eligibility certificate from the West Bengal Tourism Development Corporation, provided it began operations on or after 22nd February 2021.
Zones (A to D)
The scheme classifies regions into zones based on industrial development. Zone A includes Kolkata and surrounding municipal areas, while Zones B, C, and D cover various districts across West Bengal with differing incentive rates.
Special Area
Special Areas include regions like Jungle Mahal, Purulia, Bankura, Paschim Medinipur, Jhargram, and specific blocks in the Sunderbans, which are prioritized for higher incentives.
References
- West Bengal Tourism Incentive Scheme
- Silpasathi Incentives and Subsidies
- Tourism Industry Status Certification Portal
FAQ's
What locations qualify as Special Areas?
Special Areas include Purulia, Bankura, Paschim Medinipur, Jhargram, and blocks within the Sunderbans area in both North and South 24 Parganas.
Are there fees for applying to this scheme?
No, there are no application or processing fees required for obtaining the certificates or claiming subsidies under this scheme.
Can I apply for multiple incentives using one login?
Yes, the portal allows managing multiple applications for different projects using the same user credentials.
How is my application status tracked?
Track the application by logging into the dashboard and clicking the 'Details' link next to the submitted application to view the status history.
What should I do if my application is rejected?
If the application is rejected, there is a right to appeal. A formal process is in place to review and address such grievances through the designated tourism department authorities.