B Khata to A Khata Conversion: Plots and Revenue Sites 2026

Short answer: B khata to A khata conversion is open to plots, including revenue sites, of up to 2,000 sq m inside GBA. Flats aren't eligible. You need a final B-khata, and you pay 5% of guidance value plus land conversion charges. In panchayats, an 11B record only taxes the plot. It gives no title or approval.

Key takeaways

Plots yes, flats no: the GBA route covers a plot, or a plot with one building, up to 2,000 sq m. Revenue sites, converted or not, can apply.
Cost: 5% of guidance value for applications from 24 Aug 2026, plus Section 95 conversion charges and other fees.
Few took it up: the 2% rebate window closed on 23 Aug 2026 with 80,412 applications, about 12% of the owners who could benefit (news).
Panchayats: since 2025, a 11B record lets a panchayat tax an unauthorised plot, but it confers no title, ownership or legal status.
Our Land, Layout, Ledger test tells you which problem a plot actually has.

Table of contents

What is a revenue site, and what is a B-khata plot?
What do the 2025 rules allow inside GBA?
How does B to A conversion work for a plot?
What about revenue sites in panchayat areas?
The Land, Layout, Ledger test (our framework)
Worked examples
B-khata plot checklist
What mistakes do plot buyers make?
Frequently asked questions
Talk it through with acre&key
Sources

A "B-khata plot" or "revenue site" is usually cheaper for a reason. The 2025 rules opened a path to fix some of them, but not all, and the fix costs money. This guide is about plots. For flats and the basics of khata types, see our A, B and e-khata guide.

What is a revenue site, and what is a B-khata plot?

A revenue site is a plot cut out of agricultural ("revenue") land without conversion, or without an approved layout, or both. A B-khata is an entry in the city's B register, which records property for tax even though it doesn't comply with approvals. Many revenue sites inside the city carry a B-khata.

The B-khata doesn't fix anything by itself. A July 2025 government order under the Greater Bengaluru Governance Act said B-khata "does not confer any right to regularize violations made or title, ownership or legal status" (The New Indian Express, 26 Jul 2025, news).

What do the 2025 rules allow inside GBA?

First confirm the plot is inside GBA with our ward and corporation lookup. Then, as reported from the July 2025 order (news):

No new B-khata for recent buildings. Properties built after 30 Sep 2024 won't get one.
Unconverted land inside the master plan may not need the Deputy Commissioner's approval; the conversion fee is paid to the authority instead. Our Section 95 guide explains the conversion rules.
Private roads linking a plot can be declared public roads.
Converted land sub-divided without approval and already sold by registered deed can be treated as a single plot and given an A-khata.
Existing multi-unit buildings built on or before 30 Sep 2024 with a BESCOM connection can get a B-khata, but not regularisation.

How does B to A conversion work for a plot?

GBA's single-plot approval page sets the conditions (GBA B-to-A page):

Requirement	What it means for you
Final e-Khata in Form B	A draft e-Khata isn't enough. Get it finalised first
Plot area up to 2,000 sq m (21,527.82 sq ft)	Larger plots go through an enrolled architect or engineer on BPAS
Aadhaar eKYC of all owners	Every owner on the khata must authenticate
Single plot plan and building plan	Prepared by an architect, engineer or authority
Sketch of the private road to the public road	You may be asked to consent to the road becoming public
Fees	Section 95 conversion charges, 5% of guidance value, other fees

The Hindu's explainer of the October 2025 campaign confirmed that converted and unconverted (revenue) sites can apply and flats can't. It also said disputed land, government land, PTCL land and 94C land are excluded (The Hindu, 16 Oct 2025, news).

What happened to the 2% rebate?

The government cut the fee to 2% for three months from 16 May 2026 after a weak response at 5% (Indian Express, 13 May 2026, news). Applications filed on or before 23 Aug 2026 keep 2%, and later ones pay 5% (GBA). The window ended with 80,412 applications, about 12% of the owners who could benefit (The Hindu, news).

What about revenue sites in panchayat areas?

Outside GBA, the Karnataka Gram Swaraj and Panchayat Raj (Amendment) Bill, 2025 added two sections (LA Bill 18 of 2025):

Section 199B: no new khata or PID for building sites without a layout plan sanctioned by the planning authority (or the town planning department where there's none). Officials who issue one to an unlawful plot face penalties.
Section 199C: panchayats can tax existing unauthorised buildings and plots, including unconverted land and unapproved layouts. Tax is doubled in the first year, and the entries go in a separate register. No new property can be added after the law starts. Paying tax "does not confer any right to regularize violation made, or title, ownership or legal status".

e-Swathu 2.0, launched in December 2025, issues these records as Form 11B, and Form 11A for authorised property (The New Indian Express, 2 Dec 2025, news). So in a panchayat, a plot with 11B is a taxed plot, not an approved one. Our plot buyer's guide explains Form 9 and Form 11 and the approvals behind them.

The Land, Layout, Ledger test (our framework)

Gate	Question	Good answer	What fixing it involves
Land	Is the land converted from agricultural use?	Conversion order or receipt for the survey number	Section 95 conversion, with fees
Layout	Is the plot in an approved layout, released for sale?	Approved plan and release covering your plot	Inside GBA, the single-plot route; in panchayats, no new khata without a sanctioned layout
Ledger	Which register is it on?	A-khata, or 11A in a panchayat	B to A conversion at 5% inside GBA; 11B gives no title

A plot that fails one gate is a project. A plot that fails all three is a bet.

Worked examples

Worked example 1: converting a 30 × 40 revenue site inside GBA

Illustrative. A 1,200 sq ft site is 111.48 sq m. Assume a guidance value of ₹46,000 per sq m (the 2023 gazette's Krishnarajapura line, from our KR Puram guide).

Item	Working	Amount
Guidance value	111.48 × ₹46,000	₹51,28,253
B to A fee at 5% (from 24 Aug 2026)	5% × ₹51,28,253	₹2,56,413
Same at the old 2% rate	2% × ₹51,28,253	₹1,02,565
Conversion fine if unconverted (Rule 107, ₹22 per sq m)	111.48 × ₹22	₹2,453

Missing the rebate costs ₹1,53,848 more on this site. "Other applicable fees" on GBA's page aren't quantified, so ask for the demand before you buy.

Worked example 2: is the discount enough?

Illustrative. A similar A-khata plot is ₹60,00,000, and the B-khata revenue site is offered at ₹50,00,000.

Item	Amount
Discount	₹10,00,000
Conversion costs from example 1 (5% fee + conversion fine)	₹2,58,866
Left for unquantified fees, time and the risk it doesn't qualify	₹7,41,134

If the site can't qualify (disputed, government or PTCL land, say), the discount may not be enough at all. Price that risk with your lawyer.

Worked example 3: the panchayat double tax

Illustrative. If a plot's normal annual tax is ₹3,000, Section 199C means ₹6,000 in the first year and ₹3,000 after that. That's the cheap part. The expensive part is that the plot stays unauthorised.

B-khata plot checklist

[ ] Which register: A, B, 11A or 11B, from the document itself
[ ] Final e-Khata in Form B (inside GBA), not draft
[ ] Plot area under 2,000 sq m
[ ] Not disputed, government, PTCL or 94C land
[ ] Conversion status of the survey number checked on the RTC
[ ] Road access: public road, or private road that can be declared public
[ ] Fee demand estimated: 5% of guidance value plus conversion and other fees, on top of purchase costs
[ ] Who pays and who applies agreed in writing before the sale
[ ] Title and approvals checked by a lawyer (our legal checks guide)

What mistakes do plot buyers make?

Thinking B-khata means "almost legal". It's a tax record.
Treating 11B as approval. The law says it isn't.
Assuming any site can convert. Excluded lands and big plots can't use the simple route.
Letting the seller "convert later". Fix it before you pay, or price it in.

This is general information, not legal or tax advice. Ask a property lawyer to check title, conversion and khata status before you pay.

Frequently asked questions

Can a B khata plot be converted to A khata?

Yes, if it's eligible. Inside GBA, a plot or plot with one building up to 2,000 sq m with a final Form B e-Khata can apply online. You pay 5% of guidance value for applications from 24 Aug 2026, plus land conversion charges and other fees. Flats aren't eligible.

Can a revenue site get an A khata?

Inside GBA, yes, through the B to A route. The Hindu reported that converted and unconverted revenue sites can apply, though disputed, government, PTCL and 94C lands are excluded. You'll also need a single plot plan and road access that can be made public.

Is it safe to buy a B khata plot?

It carries more risk than an A-khata plot. A B-khata is a tax record and gives no title or regularisation. If you buy, check eligibility for conversion, estimate the fee, agree who pays, and have a lawyer check title first.

What is Form 11B in panchayats?

It's the e-Swathu record for unauthorised property, such as plots in unapproved layouts or on unconverted land, that panchayats can now tax. The law says paying that tax gives no right to regularisation, title, ownership or legal status. Form 11A is for authorised property.

How much does B to A khata conversion cost?

5% of the property's guidance value for applications from 24 Aug 2026, plus Section 95 land conversion charges and other fees. On a 1,200 sq ft site at ₹46,000 per sq m, the 5% fee alone is about ₹2,56,413.

Is the 2% B to A khata offer still open?

No. The 2% one-time rate applied to applications filed on or before 23 Aug 2026. The window closed with 80,412 applications, about 12% of those who could benefit, The Hindu reported. New applications pay 5%.

Can I get a building plan on a B khata site?

Not on the B-khata alone. The July 2025 order, as reported, allows building plan approvals once the plot has approval under sections 15 and 17 of the town planning Act, and says B-khata properties follow the same rules. Check with your city corporation.

Will new B khatas be issued?

Inside GBA, the July 2025 order said properties built after 30 Sep 2024 won't get B-khata. In panchayats, no new property can be added to the unauthorised register after the 2025 amendment, and no new khata is issued without a sanctioned layout.