Short answer: Karnataka's stamp duty on a conveyance fell from 10% in Bengaluru before April 2003 to 8% in 2003, 7.5% in 2006, 6% in 2009 and 5% in 2012, where it still stands. The registration fee went from 2% to 1% in 2003 and back to 2% on 31 Aug 2025. With the 10% cess and 2% surcharge on the duty, a standard Bengaluru purchase now costs 7.6% of value in duty and fee, against 6.6% before that date.
- Four cuts to the headline duty: 8% from 1 Apr 2003, 7.5% from 1 Apr 2006, 6% from 1 Apr 2009 and 5% from 1 Apr 2012. Each came from a Karnataka Stamp (Amendment) Act.
- Two changes to the registration fee: cut from 2% to 1% in the 2003-04 budget, then doubled to 2% from 31 Aug 2025 by Notification RD/46/MNMU/2025.
- Two charges ride on the duty: an additional duty (cess) of 10% of the duty under section 3B since 1 Feb 2004, and a 2% local-body surcharge on the duty inside Bengaluru's corporation limits.
- First-sale flats below ₹45 lakh have had a lower duty since 2020: 2% up to ₹20 lakh and 3% above that up to ₹35 lakh, with the 3% rate extended to ₹45 lakh in 2021.
- On ₹1 crore of market value, duty plus fee came to ₹9.96 lakh in 2004-05, ₹6.6 lakh from 2012 to August 2025, and ₹7.6 lakh today.
Every rate below comes from the text of the Karnataka Stamp Act, 1957, the amending Act that changed it, the 2003-04 Budget Speech or the 2025 registration fee notification. Where a source we used does not settle a rate, the table says so rather than filling the gap.
Download: CSV of rate periods.
Rate periods for a Bengaluru conveyance
The total is the stamp duty, plus the cess and surcharge charged on that duty, plus the registration fee. It applies to a sale deed in Bengaluru that does not fall under the first-sale flat concession.
| From | To | Stamp duty | Cess on duty | Surcharge on duty | Registration fee | Total, % of value | Changed by |
|---|---|---|---|---|---|---|---|
| Before 1 Apr 2003 | 31 Mar 2003 | 10% | – | – | 2% | – | 2003-04 Budget Speech (rate being replaced) |
| 1 Apr 2003 | 31 Jan 2004 | 8% | not confirmed | 2% | 1% | – | Karnataka Act 8 of 2003 |
| 1 Feb 2004 | 31 Mar 2006 | 8% | 10% | 2% | 1% | 9.96% | Karnataka Act 2 of 2004 (section 3B) |
| 1 Apr 2006 | 31 Mar 2009 | 7.5% | 10% | 2% | 1% | 9.40% | Karnataka Act 7 of 2006 |
| 1 Apr 2009 | 31 Mar 2012 | 6% | 10% | 2% | 1% | 7.72% | Karnataka Act 9 of 2009 |
| 1 Apr 2012 | 30 Aug 2025 | 5% | 10% | 2% | 1% | 6.60% | Karnataka Act 15 of 2012 |
| 31 Aug 2025 | today | 5% | 10% | 2% | 2% | 7.60% | Notification RD/46/MNMU/2025 |
"Not confirmed" means the sources we used do not state the section 3B rate between April 2002 and January 2004, so no total is shown for that window. The pre-2003 surcharge and additional duty are left blank for the same reason.
Each change, with its source
2003: duty cut to 8%, registration fee to 1%
The 2003-04 Budget Speech proposed cutting stamp duty on conveyances "from 10 per cent to 8 per cent" within Bangalore Metropolitan Regional Development Authority limits, and from 9% to 8% in other city and town areas. It also proposed bringing "the Registration fee to 1 per cent from 2 per cent" and replacing the additional stamp duty collected for local bodies with a surcharge of 2% or 3% on the duty. The same speech removed the slab rates on flats and set a single 8% rate.
The Karnataka Stamp and Certain Other Laws (Amendment) Act, 2003 (Act 8 of 2003), in force from 1 Apr 2003, made those substitutions in Article 20. It also amended section 140 of the Karnataka Municipal Corporations Act, 1976 so that the duty on transfers inside a larger urban area became "a surcharge at the rate of two percent of the duty imposed by the Karnataka Stamp Act".
2004: the 10% additional duty
The Karnataka Sales Tax and Certain Other Laws (Amendment) Act, 2004 (Act 2 of 2004), from 1 Feb 2004, rewrote section 3B. A conveyance, exchange, gift, settlement or lease in perpetuity of immovable property became chargeable with "additional duty at the rate of ten per cent" of the duty, split 57:28:15 between infrastructure projects, equity in Bangalore Mass Rapid Transport Limited and the Mukhya Mantri Grameena Rasthe Abhivrudhi Nidhi. This is the "cess" on a Bengaluru registration receipt. An earlier version, under Act 6 of 2001, had charged 5% for four years from 1 Apr 1998.
2006: 7.5%
The Karnataka Stamp (Amendment) Act, 2006 (Act 7 of 2006), from 1 Apr 2006, set Article 20(1) at "seven and a half percent of the value" and substituted the same words for "eight percent of the value" in Article 20(2), the clause for a promoter's first conveyance of a flat.
2009: 6%
The Karnataka Stamp (Amendment) Act, 2009 (Act 9 of 2009), from 1 Apr 2009, replaced "seven and a half percent" with "six percent" in Article 20(1). The Karnataka Stamp (Second Amendment) Act, 2009 (Act 20 of 2009), deemed in force from 4 Jun 2009, changed Article 20(2) from 7.5% to "the same duty as a conveyance under Article 20(1)", which brought first sales of flats down to 6% as well.
2012: 5%
The Karnataka Stamp (Amendment) Act, 2012 (Act 15 of 2012), from 1 Apr 2012, replaced "six percent of the value" with "five percent of the value" in Article 20(1). Article 20(2) follows Article 20(1), so first sales of flats moved to 5% too.
2020 and 2021: lower duty on first-sale flats up to ₹45 lakh
A 2020 amendment, first made by ordinance and then by the Karnataka Stamp (Second Amendment) Bill, 2020 (LA Bill 66 of 2020), added clause (2A) to Article 20. For the first sale of a flat or apartment it charges 2% where the market value is ₹20 lakh or less, and 3% where it is above ₹20 lakh and up to ₹35 lakh.
The Karnataka Stamp (Amendment) Bill, 2021 (LA Bill 29 of 2021) added a third item: 3% where the market value is above ₹35 lakh and up to ₹45 lakh. Its statement of objects gives the reason as the 2021-22 Budget Speech proposal to cut the duty "from 5% to 3%" for these flats. Resales and flats above ₹45 lakh stay at 5%.
2020: the surcharge moves into the BBMP Act
Section 175 of the Bruhat Bengaluru Mahanagara Palike Act, 2020 kept the duty on transfers inside the corporation as "a surcharge at the rate of two percent of the duty imposed under the Karnataka Stamp Act, 1957". Bengaluru is now governed under the Greater Bengaluru Governance Act, 2024. Our full-cost guide applies the same 2% surcharge.
2025: registration fee doubled to 2%
Notification RD/46/MNMU/2025, dated 29 Aug 2025 and issued under section 78 of the Registration Act, 1908, changed the fee in Article I(4)(a) of the Table of Registration Fees from ₹10 to ₹20 for every ₹1,000 or part of it. It took effect on 31 Aug 2025. The fee had been ₹10 per ₹1,000, that is 1%, up to that date.
How to work out what a deed costs today
Take the higher of the price and the guidance value
Stamp duty is charged on market value. In practice the sub-registrar uses the higher of the price in the deed and the guidance value for that property. Our guidance value table explains where to find it.
Apply the duty rate that fits the deed
Use 5% for a resale or any purchase above ₹45 lakh. For the first sale of a flat, use 2% up to ₹20 lakh and 3% above ₹20 lakh up to ₹45 lakh.
Add the cess and the surcharge on the duty
Multiply the duty by 1.12: 10% cess plus 2% surcharge. On a ₹1 crore market value at 5%, that is ₹5 lakh duty plus ₹50,000 cess plus ₹10,000 surcharge, or ₹5.6 lakh.
Add the registration fee
Add 2% of the market value for a deed registered on or after 31 Aug 2025. On ₹1 crore that is ₹2 lakh, for a total of ₹7.6 lakh. Our stamp duty and registration calculator does this for you.
Confirm the figure on the Kaveri portal before you pay
The Department of Stamps and Registration calculates the final amount when the document is entered for registration. Check that figure against your own before you book the slot.
What ₹1 crore of market value cost in each period
| Period | Duty | Cess and surcharge | Registration fee | Total |
|---|---|---|---|---|
| 1 Feb 2004 to 31 Mar 2006 | ₹8,00,000 | ₹96,000 | ₹1,00,000 | ₹9,96,000 |
| 1 Apr 2006 to 31 Mar 2009 | ₹7,50,000 | ₹90,000 | ₹1,00,000 | ₹9,40,000 |
| 1 Apr 2009 to 31 Mar 2012 | ₹6,00,000 | ₹72,000 | ₹1,00,000 | ₹7,72,000 |
| 1 Apr 2012 to 30 Aug 2025 | ₹5,00,000 | ₹60,000 | ₹1,00,000 | ₹6,60,000 |
| From 31 Aug 2025 | ₹5,00,000 | ₹60,000 | ₹2,00,000 | ₹7,60,000 |
This is arithmetic on the rates above for a Bengaluru sale deed outside the first-sale flat concession. It leaves out GST, e-stamping charges, scanning fees and the lawyer's fee.
CA note: Stamp duty, cess, surcharge and registration fee figures on this page are general information, not tax advice. Verify with your CA for your transaction.
Frequently asked questions
5% of market value for a resale or for a first sale above ₹45 lakh, plus a 10% cess and a 2% surcharge on that duty, which makes 5.6%. Add the 2% registration fee for a total of 7.6%. First-sale flats up to ₹45 lakh pay 2% or 3% duty instead of 5%.
On 31 Aug 2025, under Notification RD/46/MNMU/2025 dated 29 Aug 2025. Before that it was 1%.
Section 3B of the Karnataka Stamp Act adds a 10% additional duty on the stamp duty, and the corporation surcharge adds 2% of the duty. Together they add 12% of the duty: 0.6% of value at a 5% rate.
Yes. It was 10% within BMRDA limits before 1 Apr 2003, as the 2003-04 Budget Speech records, and 8% from 2003 to 2006. The 5% rate has applied since 1 Apr 2012.
Duty is charged on the instrument when it is executed. If you are registering a sale deed now on an old agreement, ask the sub-registrar's office how any duty already paid on the agreement is adjusted, and confirm with your CA.
Sources
Checked 21 Oct 2026.
- The Karnataka Stamp Act, 1957 (Karnataka Act 34 of 1957), as compiled by PRS Legislative Research with amending Acts 6 of 2001 to 16 of 2015 appended, including Act 8 of 2003, Act 2 of 2004, Act 7 of 2006, Act 9 of 2009, Act 20 of 2009 and Act 15 of 2012: https://prsindia.org/files/bills_acts/acts_states/karnataka/1957/1957KR34.pdf
- Karnataka Budget Speech 2003-04, stamps and registration section, as reproduced at: https://www.onlinebangalore.com/fina/state/page7.html
- The Karnataka Stamp (Amendment) Bill, 2021 (LA Bill 29 of 2021), with the annexure extract of Article 20 including clause (2A): https://prsindia.org/files/bills_acts/bills_states/karnataka/2021/Bill%20No.%2029%20of%202021%20Karnataka.pdf
- The Karnataka Stamp (Second Amendment) Bill, 2020 (LA Bill 66 of 2020), summary: https://www.teamleaseregtech.com/updates/article/11993/the-karnataka-stamp-second-amendment-bill-2020/
- Government of Karnataka, Revenue Department, Notification RD/46/MNMU/2025 dated 29 Aug 2025, Karnataka Gazette Extraordinary No. 513, Part IV-A: https://policyindex.ai/in/gazette/registration-fee-ovaj63
- The Bruhat Bengaluru Mahanagara Palike Act, 2020 (Act 53 of 2020), section 175: https://indiacode.ecourtsindia.com/bruhat-bengaluru-mahanagara-palike-act-2020/section/175/
- Department of Stamps and Registration, Karnataka: https://igr.karnataka.gov.in/
