Short answer: To calculate stamp duty in Karnataka, take the market value (the higher of price and guidance value), apply 5% duty (2% or 3% for first-sale flats up to ₹45 lakh), add a cess of 10% and, in Greater Bengaluru, a surcharge of 2% of that duty, then add a 2% registration fee. A ₹1 crore resale flat: ₹7,60,000.
- Formula (Greater Bengaluru): total = duty × 1.12 + 2% of value, where duty is 5%, 3% or 2% of market value.
- Effective totals: 7.6% for resale flats, plots and new flats above ₹45 lakh; 5.36% for first-sale flats above ₹20 lakh up to ₹45 lakh; 4.24% up to ₹20 lakh.
- The slab rate applies to the whole value, so a first-sale flat at ₹46 lakh pays ₹1,08,400 more than one at ₹45 lakh.
- In a panchayat area the surcharge is 3% of duty, so 7.65% instead of 7.6%.
- Use our stamp duty and registration calculator, then confirm on the official Kaveri calculator. The sub-registrar's figure is final.
- How do you calculate stamp duty in Karnataka?
- What are the stamp duty and registration rates in Karnataka in 2026?
- Ready reckoner: stamp duty and registration from ₹20 lakh to ₹5 crore
- Worked example 1: a ₹40 lakh new flat vs a ₹40 lakh resale flat
- Worked example 2: the ₹45 lakh cliff
- Working backwards: how much property can your charges budget cover?
- What other stamp duty might you pay on the same purchase?
- How do you check the amount on the Kaveri calculator?
- What mistakes do people make with stamp duty calculators?
- What to do if...
- Checklist before you rely on the number
- Frequently asked questions
- Talk it through with acre&key
- Sources
This page does one job: it helps you work out what you'll pay the state when a property is registered in Karnataka, and check it. It covers government charges only. GST, builder extras and loan costs are in our pillar on the total cost of a flat in Bengaluru.
How do you calculate stamp duty in Karnataka?
Five steps. Do them in this order.
- Find the market value. Duty is charged on market value, and sub-registrars fix it using the government's guidance value (IGR Kaveri FAQ). Use your agreed price or the guidance value on Kaveri, whichever is higher.
- Pick the duty rate. 5% under Art. 20(1) of the Karnataka Stamp Act. The first sale of a flat or apartment gets 2% up to ₹20 lakh and 3% above ₹20 lakh up to ₹45 lakh (Art. 20(2A)) (Karnataka Stamp Act; Act 26 of 2021).
- Add the cess. 10% of the stamp duty, under Section 3B of the Stamp Act. Not 10% of the value.
- Add the surcharge. In the Greater Bengaluru Area, 2% of the stamp duty under Section 170 of the Greater Bengaluru Governance Act 2024.
- Add the registration fee. ₹20 per ₹1,000 or part of the value, which is 2%, from 31 Aug 2025 under Notification RD/46/MNMU/2025 (IGR fee table). The value rounds up to the next ₹1,000 for this line.
In one line, for the Greater Bengaluru Area:
Total = (market value × duty rate × 1.12) + (market value × 2%)
If you want it in a spreadsheet, with the value in cell A2 and "Y" in B2 for a first-sale flat:
=LET(v,A2, r,IF(AND(B2="Y",v<=2000000),2%,IF(AND(B2="Y",v<=4500000),3%,5%)), v*r*1.12 + CEILING(v,1000)*2%)
Estimate only. Confirm with the sub-registrar and a property lawyer before you register.
What are the stamp duty and registration rates in Karnataka in 2026?
| Property | Value | Duty | Cess | Surcharge (GBA) | Registration | Total |
|---|---|---|---|---|---|---|
| Flat, first sale | Up to ₹20 lakh | 2% | 0.2% | 0.04% | 2% | 4.24% |
| Flat, first sale | Above ₹20 lakh to ₹45 lakh | 3% | 0.3% | 0.06% | 2% | 5.36% |
| Flat, first sale above ₹45 lakh; any resale flat; plot; house | Any | 5% | 0.5% | 0.1% | 2% | 7.6% |
All four rates checked on official hosts (DPAL and IGR) on 18 Oct 2026.
One open point. Section 170 charges the surcharge on "the duty imposed" under the Stamp Act. If Kaveri applies it to duty plus cess, the 7.6% becomes 7.61%. We haven't found an official worked example either way, so treat a small rounding gap against Kaveri as normal.
Ready reckoner: stamp duty and registration from ₹20 lakh to ₹5 crore
Greater Bengaluru Area, market value as shown, rates as of 18 Oct 2026. Illustrative values, not project prices.
| Market value | New flat, first sale | Resale flat, plot or house | Same, panchayat area (3% surcharge) |
|---|---|---|---|
| ₹20 lakh | ₹84,800 | ₹1,52,000 | ₹1,53,000 |
| ₹30 lakh | ₹1,60,800 | ₹2,28,000 | ₹2,29,500 |
| ₹40 lakh | ₹2,14,400 | ₹3,04,000 | ₹3,06,000 |
| ₹45 lakh | ₹2,41,200 | ₹3,42,000 | ₹3,44,250 |
| ₹46 lakh | ₹3,49,600 | ₹3,49,600 | ₹3,51,900 |
| ₹50 lakh | ₹3,80,000 | ₹3,80,000 | ₹3,82,500 |
| ₹60 lakh | ₹4,56,000 | ₹4,56,000 | ₹4,59,000 |
| ₹75 lakh | ₹5,70,000 | ₹5,70,000 | ₹5,73,750 |
| ₹1 crore | ₹7,60,000 | ₹7,60,000 | ₹7,65,000 |
| ₹1.5 crore | ₹11,40,000 | ₹11,40,000 | ₹11,47,500 |
| ₹2 crore | ₹15,20,000 | ₹15,20,000 | ₹15,30,000 |
| ₹3 crore | ₹22,80,000 | ₹22,80,000 | ₹22,95,000 |
| ₹5 crore | ₹38,00,000 | ₹38,00,000 | ₹38,25,000 |
The panchayat column uses the 3% rural surcharge under Section 205 of the Karnataka Gram Swaraj and Panchayat Raj Act, as set out in the CAG's stamp duty manual (CAG manual, §7.4). For other municipal areas outside the GBA, we haven't verified the surcharge on an official host; use the Kaveri calculator.
Worked example 1: a ₹40 lakh new flat vs a ₹40 lakh resale flat
| Line | New flat (first sale, 3%) | Resale flat (5%) |
|---|---|---|
| Stamp duty | ₹1,20,000 | ₹2,00,000 |
| Cess, 10% of duty | ₹12,000 | ₹20,000 |
| Surcharge, 2% of duty | ₹2,400 | ₹4,000 |
| Registration, 2% | ₹80,000 | ₹80,000 |
| Total | ₹2,14,400 | ₹3,04,000 |
Same price, ₹89,600 apart, because the concessional rate is for the first sale of a flat only. Plenty of calculators online apply 2% and 3% to every property. They'll understate a resale buyer's bill.
Worked example 2: the ₹45 lakh cliff
The slab rate applies to the whole value, not just the slice above a threshold. That's our reading of Art. 20(2A), which applies the rate to "the value".
| First-sale flat | Duty rate | Duty + cess + surcharge | Registration | Total |
|---|---|---|---|---|
| ₹45,00,000 | 3% | ₹1,51,200 | ₹90,000 | ₹2,41,200 |
| ₹46,00,000 | 5% | ₹2,57,600 | ₹92,000 | ₹3,49,600 |
A ₹1 lakh higher value costs ₹1,08,400 more. And because duty follows the higher of price and guidance value, pricing a flat at ₹45 lakh doesn't help if its guidance value is ₹46 lakh.
Working backwards: how much property can your charges budget cover?
If you've set aside a fixed sum for government charges, divide it by the effective rate.
- Resale flat or new flat above ₹45 lakh: budget ÷ 0.076. With ₹10 lakh set aside, the market value can be up to about ₹1.31 crore.
- First-sale flat between ₹20 lakh and ₹45 lakh: budget ÷ 0.0536, capped at ₹45 lakh.
Remember the bank can't fund these charges on a home above ₹10 lakh (RBI Master Circular on Housing Finance), so this money comes from savings.
What other stamp duty might you pay on the same purchase?
Registration of the sale deed isn't the only stamped document. Here's the full stamp ledger for a typical purchase with a loan.
| Document | Duty | When | Source |
|---|---|---|---|
| Agreement for sale, no possession | 0.5% of value, minimum ₹500, no cap; adjusted against the sale deed later | At agreement | Art. 5(e)(ii), Act 4 of 2024 |
| Sale deed | The table above | At registration | Art. 20 |
| Mortgage by deposit of title deeds (home loan) | 0.5% of the loan amount | When the loan is created | Art. 6, Act 4 of 2024 |
| Power of attorney for one transaction (e.g. an NRI buyer) | ₹500 | When executed or received in Karnataka | Art. 41(a)/(b), Act 4 of 2024 |
On a ₹1 crore resale flat with a ₹75 lakh loan: ₹7,60,000 at registration plus ₹37,500 on the mortgage. If you signed an agreement first, its ₹50,000 duty comes off the sale deed duty rather than adding to it. NRI buyers can read more on the POA in our NRI guide to buying in Bengaluru.
How do you check the amount on the Kaveri calculator?
The Kaveri 2.0 portal has a stamp duty and registration fee calculator you can use as a guest. Open kaveri.karnataka.gov.in, choose the stamp duty and registration fee calculator, select the nature of document (a sale deed or conveyance), choose the region type, enter the market value and the consideration, and calculate. Use the same values you used here.
If the figures differ by a few hundred rupees, it's likely rounding or the surcharge base. If they differ by thousands, check the property type and region you selected. At registration, the sub-registrar's computation is the one you pay. Our Kaveri 2.0 registration guide walks through the rest of the portal.
What mistakes do people make with stamp duty calculators?
- Applying 2% or 3% to a resale flat or plot. Only a first-sale flat qualifies.
- Taking 10% of the value as cess. It's 10% of the duty.
- Using the old 1% registration fee. It's been 2% since 31 Aug 2025.
- Entering the negotiated price when the guidance value is higher. Duty follows the higher one.
- Banding the rate like income tax. The whole value takes one rate.
- Forgetting the mortgage duty of 0.5% of the loan.
- Assuming a women-buyer discount. We found no notified concession on official Karnataka sources as of 18 Oct 2026.
What to do if...
...your calculator and Kaveri disagree? Check property type, region and the value you entered. If it still differs, go with Kaveri and keep a small margin.
...guidance values are revised before you register? Duty is worked out at the value on the registration date. A revision was reported to be under preparation in October 2026 (The Hans India); re-run your numbers close to the date.
...your builder's cost sheet shows a different figure? Ask them which rate, value and registration fee they used. Old sheets often still show 1%.
...the property is just outside the GBA boundary? The surcharge can differ. Check the region on Kaveri, and our ward and corporation lookup if you're unsure where the flat sits.
Checklist before you rely on the number
- [ ] Guidance value looked up on Kaveri for this property
- [ ] Higher of price and guidance value used
- [ ] Property type correct: first sale of a flat, or not
- [ ] Region correct: inside the GBA, panchayat, or other municipal area
- [ ] Registration fee at 2%, rounded up to the next ₹1,000 of value
- [ ] Mortgage duty added if you're taking a loan
- [ ] Agreement duty adjusted, not added
- [ ] Cross-checked on the Kaveri calculator
For the registration fee on its own, use our registration fee calculator. For the whole budget, including GST and extras, use the total cost of buying a home calculator.
Frequently asked questions
Take the market value, which is the higher of your price and the guidance value. Apply 5% duty, or 2% or 3% for a first-sale flat up to ₹45 lakh. Add a cess of 10% of the duty and, in Greater Bengaluru, a surcharge of 2% of the duty. Then add a 2% registration fee on the value.
₹7,60,000 in the Greater Bengaluru Area: stamp duty ₹5,00,000 at 5%, cess ₹50,000, surcharge ₹10,000 and registration fee ₹2,00,000 at 2%. That's 7.6% of the market value, using rates checked on official sources on 18 Oct 2026. Confirm on the Kaveri calculator before you pay.
No. Article 20(2A) of the Karnataka Stamp Act gives 2% and 3% only to the first sale of a flat or apartment up to ₹45 lakh. A resale flat pays 5% at any value, as do plots, houses and new flats above ₹45 lakh. On a ₹40 lakh flat, that's ₹89,600 more in total charges.
No. The cess under Section 3B of the Karnataka Stamp Act is 10% of the stamp duty. On a 5% duty that works out to 0.5% of the value. The Greater Bengaluru surcharge works the same way: 2% of the duty, or 0.1% of the value.
The duty rate is the same statewide. The surcharge differs: 2% of the duty in the Greater Bengaluru Area and 3% in panchayat areas, as set out in the CAG's stamp duty manual. So a resale property costs 7.65% in a panchayat area against 7.6% in the GBA.
No. It's a reliable estimate if you enter the right values, but the sub-registrar fixes the market value during scrutiny, and the amount computed at registration is what you pay. Run Kaveri as a cross-check and keep a small margin in your budget.
To the whole value. Article 20(2A) applies the rate to the value, so a first-sale flat at ₹46 lakh pays 5% on the entire ₹46 lakh. That's ₹3,49,600 in total charges, against ₹2,41,200 at ₹45 lakh.
Lawyer note: Stamp duty, registration and agreement points are general information, not legal advice. Confirm with a property lawyer and the sub-registrar before you register.
CA note: The RBI financing point is general information. For GST, TDS or tax questions on your purchase, confirm with your CA.
Sources
Checked 18–19 Oct 2026.
- Karnataka Stamp Act 1957, official DPAL copy (Art. 5, 6, 20, 41; s.3B): https://dpal.karnataka.gov.in/storage/pdf-files/34%20of%201957%28E%29.pdf
- Karnataka Stamp (Amendment) Act 2021, Act 26 of 2021: https://dpal.karnataka.gov.in/storage/pdf-files/Acts%20&%20Ordinance/26%20of%202021%20%28E%29.pdf
- Karnataka Stamp (Amendment) Act 2023, Act 4 of 2024: https://dpal.karnataka.gov.in/storage/pdf-files/04of2024Stamp(E).pdf
- Greater Bengaluru Governance Act 2024, s.170: https://dpal.karnataka.gov.in/uploads/media_to_upload1750663489.pdf
- IGR Karnataka, Table of Registration Fees (RD/46/MNMU/2025): https://igr.karnataka.gov.in/storage/pdf-files/RegistrationFee.pdf
- IGR Karnataka, Kaveri 2.0 FAQs: https://igr.karnataka.gov.in/new-page/Kaveri%202%20Related%20FAQs/en
- Kaveri 2.0 portal: https://kaveri.karnataka.gov.in
- CAG, Stamp Duty and Registration Manual (2020), §7.4 (rural surcharge): https://saiindia.gov.in/uploads/media/Stamp-Duty-and-Registration-Manual-20200914191933.pdf
- RBI Master Circular on Housing Finance, 1 Apr 2025: https://www.rbi.org.in/scripts/BS_ViewMasCirculardetails.aspx?id=12824
- The Hans India, guidance value revision under preparation, 12 Oct 2026 (news): https://assets.thehansindia.com/news/cities/bengaluru/karnataka-mulls-35-hike-in-property-guidance-values-1131499
