Stamp Duty in Karnataka: Rates, Cess and Fees
Stamp duty in Karnataka is 5% on property valued above Rs 45 lakh, with 3% and 2% rates for cheaper apartments on first sale. A 10% cess and a 2% surcharge are then charged on the duty itself, taking the effective urban rate to 5.6%. The registration fee has been 2% since 31 August 2025. Men and women pay the same.
Key takeaways
- Budget roughly 7.6% of value in Bengaluru above Rs 45 lakh: 5.6% effective duty plus 2% registration.
- The cess (10%) and surcharge (2% urban, 3% rural) are percentages of the duty, not of the property value.
- The registration fee doubled from 1% to 2% on 31 August 2025, adding Rs 1 lakh to the cost of every Rs 1 crore deal.
- Duty is charged on the higher of the deed price and the guidance value.
- In Bengaluru, a sale deed will not register on Kaveri 2.0 without the property's e-khata.
Three slabs, then two add-ons
Karnataka sets the rate by price band rather than by who is buying. The lower slabs date from the 2020 and 2021 state budgets, which cut duty on the first registration of apartments: to 2% up to Rs 20 lakh, then to 3% for flats priced from Rs 21 lakh to Rs 45 lakh. Most current guides apply the slabs generally; the original budget announcements tied the cuts to the first sale of an apartment, so confirm the rate on Kaveri for a resale flat or a plot below Rs 45 lakh. Other states' rates are compared in our national stamp duty guide.
| Property value | Base duty | Cess (10% of duty) | Surcharge (2% urban) | Effective duty |
|---|---|---|---|---|
| Up to Rs 20 lakh | 2% | 0.2% | 0.04% | 2.24% |
| Rs 21 lakh to Rs 45 lakh | 3% | 0.3% | 0.06% | 3.36% |
| Above Rs 45 lakh, urban | 5% | 0.5% | 0.1% | 5.6% |
| Above Rs 45 lakh, rural (3% surcharge) | 5% | 0.5% | 0.15% | 5.65% |
Add 2% registration to each row. There is no women's rate: a woman, a man and a couple pay the same slab, cess and surcharge.
Guidance value sets the floor
The Central Valuation Committee fixes a guidance value per square foot or per square metre for each street, survey number and property type, and Kaveri charges duty on it if your deed shows less. The concept is explained once on guideline value and ready reckoner rate.
The last statewide revision took effect on 1 October 2023, with reported increases of around 25-30% and more for agricultural land. A further revision was announced in 2026, with reports of zone-wise increases between roughly 12% and 30%, but the sources we read disagree on whether and when it was gazetted. Look up the value for your exact survey or property number on the Kaveri portal on the day you pay, not from a builder's brochure.
Example: a resale flat priced at Rs 62 lakh has a guidance value of Rs 70 lakh. Duty runs on Rs 70 lakh: 5.6% is Rs 3,92,000, and the 2% fee is Rs 1,40,000.
The August 2025 fee increase
Karnataka had cut the registration fee from 2% to 1% in 2013. From 31 August 2025 it went back to 2% for all transaction types, which the government linked to stamp and registration revenue lagging targets. Some reports put the combined cost of a transaction above Rs 45 lakh at about 7.6% as a result, which matches the arithmetic in the table.
For a buyer, the practical point is that there is no cap, unlike Maharashtra's Rs 30,000 ceiling. On a Rs 2 crore villa the fee alone is Rs 4 lakh.
Costing a purchase in Bengaluru
Rs 38 lakh new apartment, first sale
- Base duty at 3%: Rs 1,14,000.
- Cess, 10% of duty: Rs 11,400. Surcharge, 2% of duty: Rs 2,280.
- Registration at 2%: Rs 76,000.
- Total: Rs 2,03,680, about 5.4% of the price.
Rs 90 lakh resale flat
- Base duty at 5%: Rs 4,50,000.
- Cess: Rs 45,000. Surcharge: Rs 9,000. Duty in all: Rs 5,04,000.
- Registration at 2%: Rs 1,80,000.
- Total: Rs 6,84,000. Before 31 August 2025 the fee would have been Rs 90,000 and the total Rs 5,94,000.
Locality prices to set against these costs are in our Bangalore real estate market study.
Registering on Kaveri 2.0, and the e-khata gate
- Create an account on kaveri.karnataka.gov.in with Aadhaar, mobile and email, verified by OTP.
- Open Pre-Registration Data Entry, choose Sale Deed, and enter the execution date, parties, witnesses and property details, including the sub-registrar office.
- Upload the draft deed, ID and address proofs, PANs and any NOCs. The paper list is in documents required for property registration.
- Pay duty and fee online and generate the challan.
- Book a slot, then attend the sub-registrar's office with the seller for Aadhaar-based biometric verification.
Why the e-khata comes first in Bengaluru
From 1 October 2024, Kaveri 2.0 requires the e-khata number before a sale deed in the city can be registered, and an old A-khata alone is not enough. The e-khata is now issued through the Greater Bengaluru Authority's services: the BBMP was replaced on 2 September 2025 by five city corporations under the Authority. If the seller's e-khata is still a draft, or the property sits in the B-khata register, the registration can stall. Our A-khata vs B-khata page explains the difference, and property tax in Bangalore covers the tax record the e-khata draws on. Outside the city, the rural record is the RTC; see Bhoomi RTC Karnataka.
Family deeds and agreements
The Karnataka Stamp (Amendment) Act, 2023, in force from 3 February 2024, revised the duty on more than 50 instruments. For a gift to specified family members, reported fixed rates are Rs 5,000 in the BBMP (now GBA) and BMRDA areas, Rs 3,000 in city and town panchayat areas and Rs 1,000 elsewhere, with a Rs 500 registration fee. A partition deed in municipal limits is reported at Rs 1,000 per share. We could not confirm from an official source whether the August 2025 fee change touched these fixed fees; check on Kaveri. The cross-state picture is in gift deed stamp duty.
An agreement to sell without possession now pays 0.5% with no cap, and one that hands over possession pays the full 5%. The legal consequences are in sale deed vs agreement to sell.
What catches buyers out
- Using an old calculator. Many online tools still apply 1% registration. On a Rs 1.2 crore flat that under-budgets by Rs 1.2 lakh.
- Treating 5% as the whole duty. The cess and surcharge add 0.6%, which is Rs 60,000 on a Rs 1 crore purchase.
- Slab edges. A flat at Rs 46 lakh pays 5% on the whole value, not just the part above Rs 45 lakh: Rs 2,30,000 base duty against Rs 1,35,000 at 3% on a Rs 45 lakh flat.
- Buying before the e-khata is final. A deal signed on a draft e-khata can wait weeks for correction.
- Guidance value revisions. If a revision is notified between your agreement and your registration, duty follows the new value.
Frequently asked questions
What is the total registration cost in Bangalore for a Rs 1 crore flat?
About Rs 7.6 lakh. Base duty at 5% is Rs 5 lakh, the 10% cess on it is Rs 50,000 and the 2% surcharge on it is Rs 10,000, so duty comes to Rs 5.6 lakh. The 2% registration fee adds Rs 2 lakh. That assumes the guidance value is not above the price; if it is, both figures rise.
Do women get a stamp duty concession in Karnataka?
No. Unlike Maharashtra, UP or Rajasthan, Karnataka charges the same slab rate, cess and surcharge whoever is buying. Putting a flat in a wife's or mother's name makes no difference to the duty or the 2% registration fee. The only way to a lower rate is a lower value band, such as the 3% slab for apartments up to Rs 45 lakh.
When did Karnataka's registration fee become 2%?
On 31 August 2025. The fee had been 1% since 2013, when the state cut it from 2%. The increase applies to all property transactions registered on or after that date, including sale deeds for flats, plots and houses. Any calculator or quotation still showing 1% is out of date.
What is the stamp duty on a sale agreement in Karnataka?
An agreement to sell that does not hand over possession pays 0.5% of the consideration, minimum Rs 500, since the Rs 20,000 cap was removed in February 2024. If the agreement gives possession, or promises it before the sale deed, it is treated like a conveyance and pays the full 5%. The later sale deed pays full duty in the normal way.
Is e-khata compulsory for registering a flat in Bengaluru?
Yes. Since 1 October 2024, sub-registrars in the city will not register a sale on Kaveri 2.0 without the property's e-khata number. Ask the seller, or the builder for a new flat, for the final e-khata before you pay the balance, and check the owner's name and area on it against the deed.
If you are buying in Bengaluru or elsewhere in Karnataka and want the duty, fee and khata position checked before you commit, Realty Hunting's advisors can help.
