Free calculator · West Bengal
Khajna Calculator (West Bengal land revenue)
Work out the yearly khajna (land revenue) and cesses on your land in a village, in Kolkata, Howrah or Bidhannagar, or in another town. Enter the area in any unit.
Quick answer: Khajna on agricultural land is nil since 07.11.2017. Village homestead pays Rs 40 per acre a year plus cesses (exempt if the family holds up to 6 acres), and Kolkata homestead about Rs 61 per decimal (2021 rate) plus a 15% surcharge.
| Item | Amount |
|---|---|
| Land revenue (exempt under s.24) 0.1 acre x ₹40 per acre = ₹4 assessed, not payable | ₹0 |
| Road Cess (6%) Cess Act 1880 | ₹0.24 |
| Public Works Cess (25%) Cess Act 1880 | ₹1 |
| Primary Education Cess (10%) WB Primary Education Act 1973 | ₹0.40 |
| Rural Employment Cess (30%) Not charged to a raiyat exempt under s.24 | ₹0 |
| Rural Employment Surcharge (15%, not irrigated) WB Rural Employment and Production Act 1976 | ₹0.60 |
| Total for the year | ₹2.24 |
Section 24 exemption applied. The total land held by you and your family (0.1 acres, counted as non-irrigated) is within 6 acres non-irrigated (4 acres irrigated), so no land revenue is payable. Road, Public Works and Primary Education cesses and the Rural Employment Surcharge are still charged on the revenue that would have been assessed.
The exact demand for your plot is shown on banglarbhumi.gov.in when you file the Land Revenue (Khajna) application (steps below). The portal holds the rate for each mouza, so trust its figure over this estimate.
| Where | Village (gram panchayat) |
|---|---|
| Actual use | Homestead (house) by an individual |
| Area in decimal (satak) | 10 |
| Area in acre | 0.1 |
| Area in sq ft | 4,356 |
| Area in katha and chatak | 6 K 0.8 Ch |
| Area in bigha | 0.3025 |
How khajna is calculated
Khajna is the yearly land revenue a raiyat (landholder) pays to the State. It is charged by the actual use of the land today, not by the class written in your khatian. Which law applies depends on where the land is:
- Villages and towns outside KMDA: the West Bengal Land Reforms Act 1955, section 23. Rates are per acre.
- Kolkata, Howrah, Bidhannagar and other municipal areas inside KMDA (Kolkata Metropolitan Development Authority, covering parts of North and South 24 Parganas, Nadia, Hooghly and Howrah): the Kolkata Land Revenue Act 2003. Rates are per decimal (0.01 acre). Farm land here still follows the WBLR Act, so it is nil.
Village: revenue = area in acres x rate per acre. Cesses = revenue x (6% + 25% + 10% + 30% + 15% or 30%). If your family's total holding is small enough for section 24, revenue is nil, but the cesses other than the 30% Rural Employment Cess are still worked out on the revenue that would have been due.
Kolkata Land Revenue Act area: revenue = area in decimals x rate per decimal. Add a 15% Rural Employment Surcharge. Paying within the year gives a 5% rebate on the revenue.
Arrears: each unpaid year carries simple interest of 6.25% a year from its due date. For y unpaid years, interest = yearly amount x 6.25% x y x (y + 1) / 2.
Village rates (WBLR Act, section 23)
| Actual use (rural area) | Rs per acre a year |
|---|---|
| Agricultural (farming) | Nil |
| Homestead (house) by an individual | ₹40 |
| Other non-agricultural use | ₹40 |
| Fishery, poultry, dairy, horticulture etc. by an individual | ₹30 |
| Fishery, poultry, dairy etc. by a private company | ₹150 |
| Tea garden | ₹30 |
| Government undertaking | ₹50 |
| Brackish water fishery, individual or co-operative | ₹200 |
| Brackish water fishery, company | ₹400 |
| Shop, godown, hotel, cold storage etc. without pucca structure | ₹500 |
| Multistoried building by a co-operative society | ₹600 |
| Housing complex developed by a company | ₹800 |
| Other commercial or industrial use in pucca structure | ₹1,000 |
| Agro-processing, food park, agri warehouse (pucca) | ₹1,200 |
| Shop, godown, hotel, hospital, office, cinema etc. (pucca) | ₹1,500 |
| Mill, factory or workshop | ₹2,000 |
Schedule from the WBLR (Amendment) Act 2005, in force from 17.12.2005; agricultural use nil from 07.11.2017. Read through the West Bengal Land and Land Reforms Officers' Association note of 23.09.2021, which cites the Act's serial numbers; the Rs 30 allied-agriculture rate is confirmed by memo 4183 dated 06.12.2017. Medium confidence: confirm at your BL&LRO.
Cesses on village land
| Cess (on revenue assessed) | Rate | Exempt raiyat pays? |
|---|---|---|
| Road Cess (Cess Act 1880) | 6% | Yes |
| Public Works Cess (Cess Act 1880) | 25% | Yes |
| Primary Education Cess (1973 Act) | 10% | Yes |
| Rural Employment Cess (1976 Act) | 30% | No |
| Rural Employment Surcharge (1976 Act) | 15% not irrigated, 30% irrigated | Yes |
In towns (both under the WBLR Act and the Kolkata Land Revenue Act) only the 15% Rural Employment Surcharge is charged. Where agricultural revenue is nil, every cess on it is nil too.
Section 24 exemption for small holdings
A raiyat whose family holds in total no more than 2.428 hectares (6 acres) in a non-irrigated area pays no land revenue. One hectare of irrigated land counts as 1.5 hectares of non-irrigated land, so the limit is about 4 acres if all the land is irrigated. The family means the raiyat, spouse, minor sons and unmarried daughters. The exemption covers homestead and other land, not only farm land, but it is not available in municipalities or for mill, factory, workshop or other commercial use. If your family holds both kinds of land, add irrigated area x 1.5 to non-irrigated area and compare with 6 acres; this calculator treats the whole holding as one kind.
Kolkata Land Revenue Act rates
Rates as of 2021. A later 10% step may apply. Section 5(2) raises the rates by 10% after every five years. The base rates below are from the Act; the 2021 figures come from the officers' association note of 23.09.2021. We found no notice of a step after 2021, so check the demand on banglarbhumi.gov.in.
| Actual use (s.5(1)) | Kolkata, Howrah, Bidhannagar: base / 2021 | Other KMDA towns: base / 2021 |
|---|---|---|
| Homestead or residential (up to five floors) | ₹45 / ₹61 | ₹35 / ₹48 |
| High-rise building (above five floors), residential or commercial | ₹200 / ₹267 | ₹175 / ₹235 |
| Mill, factory, workshop, shop, office or other commercial use | ₹200 / ₹267 | ₹175 / ₹235 |
| Institution of non-commercial nature | ₹45 / ₹61 | ₹35 / ₹48 |
| Institution of commercial nature | ₹200 / ₹267 | ₹175 / ₹235 |
| Park, garden or water body run commercially | ₹200 / ₹267 | ₹175 / ₹235 |
| Vacant land held on a commercial basis | ₹200 / ₹267 | ₹175 / ₹235 |
| Vacant land, non-commercial | ₹40 / not published | ₹35 / ₹48 |
Rates are per 0.01 acre (one decimal) a year. The Act extends to the Kolkata and Howrah Municipal Corporations and to municipal areas under the West Bengal Municipal Act 1993 that fall within KMDA (s.1(2)). The higher tier covers Kolkata, Howrah and Bidhannagar (s.5(1) proviso). A "high-rise building" is one above five floors (s.2(e)). Rebate: 5% if paid within the prescribed period (s.12(1)). Arrears: simple interest of 6.25% a year from the due date (s.12(2)). The revenue year is the Bengali year starting on 1 Baisakh, around mid-April (s.2(l)).
Towns outside KMDA
Municipalities and corporations outside KMDA (for example Siliguri, Asansol, Durgapur, Bardhaman or Kharagpur) follow the urban schedule of the WBLR Act: Rs 20 per acre for activities allied to agriculture and Rs 50 per acre for other non-agricultural use. For homestead, commercial and industrial land the Act sets a rate per decimal that depends on the municipality's category. We could not find that schedule in an official source, so this calculator does not estimate it. The Land Revenue (Khajna) application on banglarbhumi.gov.in shows the exact demand, and your BL&LRO can confirm it.
Worked examples
- Village house plot, small family holding. 10 decimal homestead, family holds 2 acres, not irrigated. Revenue assessed = 0.1 acre x ₹40 = ₹4, exempt under section 24. Cesses = ₹4 x (6% + 25% + 10% + 15%) = ₹4 x 56% = ₹2.24 a year.
- Village house, larger holding. 1 acre homestead, family holds 8 acres, not irrigated. Revenue ₹40 + cesses 86% (₹34.40) = ₹74.40 a year.
- Village factory with arrears. 1 acre factory, irrigated, 3 past years unpaid. Revenue ₹2,000 + cesses 101% (₹2,020) = ₹4,020 a year. Arrears 3 x ₹4,020 = ₹12,060. Interest ₹4,020 x 6.25% x 6 = ₹1,507.50. Total to clear now = ₹17,587.50.
- Kolkata house plot, 10 decimal. Revenue 10 x ₹61 = ₹610; surcharge 15% = ₹91.50; yearly ₹701.50. Paid on time, less 5% rebate on revenue (₹30.50) = ₹671. If a further 10% step applies, expect about 10% more.
How to pay khajna online on banglarbhumi.gov.in
- Open banglarbhumi.gov.in and click Sign Up to create a citizen account (once only). Then Sign In as a citizen.
- Go to Citizen Services and choose Land Revenue (Khajna) Application.
- Select the district, block and mouza, and fill in the applicant or family head details.
- Enter your khatian number. The plot numbers fill in on their own. For each plot, choose its land use.
- Add each family member who holds land (one entry must be "self"), then click Submit. The portal works out the khajna.
- Download the acknowledgement. It carries the application number.
- Go to Citizen Services, Fees Payment, choose the request type Revenue (Khajna), enter the application number and captcha, and click View.
- Pick a payment option, confirm, and pay on GRIPS (the state's online treasury). The confirmation returns to banglarbhumi.
- Under Application / Receipt Reprint, download the revenue receipt and the calculation sheet. If money left your account but no receipt shows, check the GRN on GRIPS before paying again.
Steps from the NIC user manual "Land Revenue Monitoring System" (version 1.0.0, 16.09.2020). Menu names may have changed slightly since. A Bangla Sahayata Kendra or your BL&LRO (Block Land and Land Reforms Office) can help. A khajna receipt is not proof of ownership, and paying at a non-agricultural rate does not convert the land.
Sources and effective dates
- West Bengal Land Reforms Act 1955, sections 22 to 24 (rates from the 2005 amendment, in force 17.12.2005; agricultural revenue and cess nil from 07.11.2017 under the WBLR (Second Amendment) Act 2017). Summary: WB Land and Land Reforms Officers' Association, "Land Revenue and Cess", 23.09.2021 (PDF)
- Bill for the WBLR (Second Amendment) Act 2017 (revenue and cess nil on agricultural land): prsindia.org (PDF)
- Memo 4183-LL/N/LP/5M-52/2017 dated 06.12.2017 (Rs 30 per acre for allied agriculture): copy (PDF)
- Kolkata Land Revenue Act 2003 (West Bengal Act XV of 2003), sections 1, 2, 5, 6 and 12: indiacode.nic.in (PDF) and wbxpress.com
- NIC user manual, Land Revenue Monitoring System, 16.09.2020 (online payment steps): bsk.wb.gov.in (PDF)
- Pay and see the exact demand: banglarbhumi.gov.in
wbxpress.com reproduces Government of West Bengal texts word for word; it is not a government site. Rules checked on 15 October 2026. Kolkata Land Revenue Act rates are the 2021 figures; a later 10% step is not confirmed.
Frequently asked questions
Do I have to pay khajna on agricultural land in West Bengal?
No. Since 07.11.2017 land revenue on land used for agriculture is nil, and so are the cesses on it (West Bengal Land Reforms (Second Amendment) Act 2017). Old unpaid khajna on farm land was waived too. Land used as a homestead, pond, shop or factory still pays.
How much is khajna for a house in a village?
Rs 40 per acre a year for homestead land, plus cesses. That is Rs 0.40 per decimal. If your family holds 6 acres or less (4 acres irrigated), the revenue itself is exempt under section 24 and you pay only the cesses, which come to a few rupees for a house plot.
What is the khajna rate in Kolkata?
Under the Kolkata Land Revenue Act 2003 the base rates are Rs 45 per decimal for homestead and Rs 200 per decimal for commercial use and high-rise buildings, raised 10% every five years. In 2021 they stood at Rs 61 and Rs 267. A 15% Rural Employment Surcharge is added, and paying within the year earns a 5% rebate.
Is khajna charged by the land class in my khatian?
No. It is charged by how the land is actually used today. Paying khajna at a non-agricultural rate also does not convert the land; you still need a separate conversion under section 4C.
What happens if I have not paid khajna for years?
Unpaid khajna is an arrear and carries simple interest at 6.25% a year from each year's due date. It can be recovered as a public demand. You usually need a recent khajna receipt for mutation and other land services, so clear arrears first.
Can I pay khajna online?
Yes. Sign up on banglarbhumi.gov.in, file the Land Revenue (Khajna) application under Citizen Services, then pay through GRIPS under Fees Payment and download the receipt. A Bangla Sahayata Kendra can help you do it.
Rates and conventions last checked: .