Stamp Duty in Karnataka: Guidance Value, Rates and Registration Fee

Karnataka charges stamp duty of 5% on the higher of the sale price and the guidance value, under Article 20(1) of the Karnataka Stamp Act, 1957. A 10% additional duty and a 2% or 3% surcharge are added on that duty. The registration fee has been 2% since 31 August 2025, so a Bengaluru resale purchase costs about 7.6% in all.

Key facts

Stamp duty slabs and surcharges

Most sale deeds pay 5% under Article 20(1). Article 20(2A) gives a lower rate only on the first sale of a flat or apartment, which usually means a purchase from the builder:

Two charges sit on top of the duty itself:

• Additional duty: Section 3B levies 10% of the duty on conveyances, exchanges, settlements, gifts and perpetual leases. The money goes to infrastructure projects, Bangalore Metro and rural roads.
• Surcharge: 2% of the duty in urban areas and 3% in rural areas, as Godrej Capital’s 2026 guide sets out.

For a ₹1 crore resale flat in Bengaluru, that works out to ₹5,00,000 duty, ₹50,000 additional duty, ₹10,000 surcharge and ₹2,00,000 registration fee. The total is ₹7,60,000, or 7.6%. Check your own figure with the stamp duty calculator. Other states charge different rates, and our stamp duty by state page compares them.

Registration fee: 2% since 31 August 2025

The state notified the change on 29 August 2025, and it applies to documents registered from 31 August 2025. The fee in Article I(4)(a) of the fee table went from ₹10 to ₹20 for every ₹1,000 of value, as law firm King Stubb & Kasiva explained. Stamp duty did not change. The Department of Stamps and Registration’s fee list now shows 2% for sale deeds, gift deeds to non-family members, mortgages with possession and joint development agreements.

Guidance value: how to check it

Guidance value is the minimum value set by the state for each area, published by the Central Valuation Committee under Section 45B. Duty is charged on the sale price or this value, whichever is higher. If the registering officer finds a document undervalued, Section 45A lets him hold registration and refer it to the Deputy Commissioner.

Kaveri 2.0 shows the estimated guidance value while you fill the property details. The IGR website also has a Revised Guidelines Value section. Several property sites reported a Bengaluru revision in 2026, but we could not find the notification, so check the live value before you pay. Our explainer on circle rate vs market rate covers why the two differ.

Paying duty and booking an appointment on Kaveri 2.0

Keep these ready before you start, as listed in the Kaveri 2.0 citizen manual:

• affidavit as per Annexure-II;
• Form No. 1 under the Karnataka Stamp (Prevention of Undervaluation of Instruments) Rules, 1977;
• khata and assessment extract (BBMP, municipal or panchayat, as the case may be);
• PAN, or Form 60 or 61, for sales of ₹5 lakh and above; and
• photo ID for every party.

1. Create an account on Kaveri Online Services and log in.
2. Choose Document Registration, then the nature of document and article (for example, sale).
3. Search the property through Bhoomi, e-Swathu, e-Aasthi or BBMP records, and add the property schedule.
4. Enter the claimants, executants, presenter and identifiers.
5. Enter the consideration amount and let the portal calculate the fees, then upload the document.
6. Wait for the sub-registrar to approve. The status then changes to Pending for payment.
7. Click Make Payment and choose Normal if you accept the valuation. Pay by net banking, NEFT/RTGS, card, cash or cheque.
8. Click Schedule, pick the sub-registrar office date and time slot, and click Book Slot. You get an SMS.
9. Reach the office 15 minutes early with all parties, witnesses and original documents.

At the office, the staff take photos and thumb impressions and collect signatures on the document summary. The sub-registrar then registers the document and signs it digitally. Choosing Under Valuation or Impound at the payment step means you dispute the officer’s value or duty. For the full sequence, see our property registration process guide.

Duty on agreements, gift deeds and partition deeds

E-stamps and other ways to pay

The department’s FAQ lists four ways to pay duty: impressed stamp paper from the treasury or licensed vendors, adhesive stamps, or a demand draft, pay order or challan. You can also write a document on plain paper and pay by DD or challan within two months of signing, then have the district registrar or sub-registrar certify it.

Karnataka has moved to digital e-stamps under the Karnataka Stamp (Digital e-Stamp) Rules, 2025. A January 2026 notification made the Kaveri-2 module the state’s digital e-stamp application, according to King Stubb & Kasiva. The IGR website still lists authorised collection centres for e-stamps. Ask the sub-registrar which form it accepts for your document.

A stamp paper bought for one document cannot be used for another. For large or unusual transactions, a property lawyer can confirm the right article before you pay.

Frequently asked questions

What is the stamp duty in Karnataka in 2026?

5% of the market value for most sale deeds, plus 10% additional duty and a 2% or 3% surcharge on that duty. First sales of flats up to ₹45 lakh pay 2% or 3%.

What is the registration fee in Karnataka?

2% of the property value for documents registered from 31 August 2025. It was 1% before that.

Does the 3% rate apply to resale flats?

No. Article 20(2A) covers only the first sale of a flat or apartment; resale flats pay 5%.

What is the stamp duty for a sale agreement in Karnataka?

5% if possession is given with the agreement, and 0.5% (minimum ₹500) if it is not.

How much stamp duty applies to a gift deed to a family member?

A fixed ₹5,000 in BBMP, BMRDA and city corporation areas, ₹3,000 in municipal council and town panchayat areas, and ₹1,000 elsewhere.

Is duty paid on the guidance value or the sale price?

On whichever is higher.

Can I pay stamp duty after signing a document?

Yes, within two months of signing, by DD or challan, if you get the document certified by the district registrar or sub-registrar.

Sources

• Stamp duty and registration fees — Department of Stamps and Registration, Karnataka (checked 16 Sep 2026)
• Karnataka Stamp Act, 1957 (as amended to Act 4 of 2024) — DPAL, Government of Karnataka (checked 16 Sep 2026)
• Kaveri 2.0 citizen user manual — Department of Stamps and Registration, Karnataka (checked 16 Sep 2026)
• FAQs: payment of stamp duty — Department of Stamps and Registration, Karnataka (checked 16 Sep 2026)
• E-stamp ACC details — Department of Stamps and Registration, Karnataka (checked 16 Sep 2026)
• Modification in levy of registration fees in Karnataka — King Stubb & Kasiva (checked 16 Sep 2026)
• Karnataka’s digital e-stamp — King Stubb & Kasiva (checked 16 Sep 2026)
• Stamp duty in Karnataka: rates and registration charges — Godrej Capital (checked 16 Sep 2026)