How to calculate Karnataka's Stamp Duty and Registration Fees easily

By L K Monu Borkala  ·  Real Estate Consultant, OneCity Property  · Published: September 3, 2024  ·  Updated: May 18, 2026

Most property buyers in Karnataka budget five to six percent of the purchase price for stamp duty and registration — and then discover at the Sub-Registrar Office that the actual amount is higher than they calculated. The reasons are predictable: they budgeted at the guidance value rather than at the actual sale price where the sale price is higher, or they used outdated registration rates from before August 31, 2025, when the Karnataka government doubled the registration fee from one percent to two percent. A buyer purchasing a seventy-five lakh rupee flat in Bangalore in 2026 who calculated stamp duty and registration at six percent (5% + 1%) of the purchase price budgeted four lakh fifty thousand rupees for these charges. The correct figure is approximately five lakh sixty-two thousand five hundred rupees — a difference of over one lakh rupees that must be paid in cash before the deed is registered.

This guide covers the complete calculation methodology for Karnataka's stamp duty and registration charges as applicable in 2026: the current slab rates, the August 31, 2025 registration fee revision, the February 2026 guidance value revision in Bangalore, the step-by-step calculation process with three worked examples at different price points, the deed-specific rates for different transaction types, the women-buyer stamp duty myth, and the online payment process through the Kaveri portal.

All rates data sourced from the Karnataka Inspector General of Registration and Stamps (IGR Karnataka), the Kaveri Online Services portal, and the Karnataka Stamp Act 1957.

The August 31, 2025 Registration Fee Change — The Most Important Update

Effective August 31, 2025, the Karnataka government revised the property registration fee from one percent to two percent of the property value. This revision applies to all property transactions registered on or after August 31, 2025: sale deeds, gift deeds, lease deeds registered for eleven months or more, exchange deeds, partition deeds, and all other registrable instruments involving immovable property.

The impact of this change: for a property purchased at sixty lakh rupees in Bangalore, the registration fee increased from sixty thousand rupees (1%) to one lakh twenty thousand rupees (2%). For a property purchased at one crore rupees, the registration fee increased from one lakh to two lakh rupees. This is a direct cash outflow increase at the point of registration — not a loan-able cost in most cases, as home loan disbursements are typically net of stamp duty and registration.

Property buyers who entered into sale agreements before August 31, 2025 and are completing registration after August 31, 2025 are subject to the new two percent registration fee on the date of registration — not on the date of the sale agreement. Verify this with the Sub-Registrar for any specific transaction where the agreement predates the revision.

Any online resource showing registration charges at one percent is using pre-August 2025 information and is outdated. The current rate is two percent.

Current Karnataka Stamp Duty Slab Rates 2026

Karnataka uses a value-slab system for stamp duty on sale deeds. The applicable rate is determined by the property's value — the higher of the actual sale consideration paid by the buyer or the government's guidance value (circle rate) for that specific property location and type.

The slab rates as applicable in 2026, based on the Karnataka Stamp Act 1957 as amended:

Properties valued up to ₹20 lakh: Stamp duty at 2% of property value. This is the lowest slab, applicable to entry-level properties in Karnataka's smaller cities and towns, or very small plots in peripheral zones.

Properties valued above ₹20 lakh and up to ₹45 lakh: Stamp duty at 3% of property value. This slab covers the affordable housing range — the reduced three percent rate compared to the full five percent was deliberately introduced to reduce transaction cost burden in this segment.

Properties valued above ₹45 lakh: Stamp duty at 5% of property value. This rate covers the mid-market and premium range and is the rate that applies to the vast majority of Bangalore apartment transactions, where properties almost universally exceed forty-five lakh rupees.

These slab rates apply uniformly across all Karnataka cities — Bengaluru, Mysuru, Mangaluru, Hubballi, Belagavi, Kalaburagi. There is no city-specific variation in the base stamp duty rate.

For how stamp duty interacts with property exchange transactions: Property Exchange and Barter Policies in Karnataka 2026.

Additional Charges — Cess and Surcharge

In addition to the base stamp duty, Karnataka levies additional charges — cess and surcharge — that increase the effective stamp duty rate above the headline slab rate:

BBMP area cess: For properties within BBMP limits, an additional ten percent of the stamp duty amount is levied as cess. On a property attracting five percent stamp duty, this cess adds zero point five percent — bringing the effective stamp duty to five point five percent within BBMP limits.

Total effective rate for properties above ₹45 lakh in BBMP area: 5% stamp duty + 0.5% cess + 2% registration = 7.5% of property value. This is the figure that matters for Bangalore flat buyers — not the headline five percent stamp duty rate.

For properties outside BBMP limits, the cess structure may differ — verify with the specific Sub-Registrar Office for the jurisdiction where the property is located.

Step-by-Step Calculation — How to Compute Your Stamp Duty and Registration

The calculation sequence is the same for all residential property transactions in Karnataka:

Step 1 — Determine the calculation base: Take the higher of (a) the actual sale consideration agreed between buyer and seller, or (b) the government guidance value for the property as published on the Kaveri portal. This is the value on which all further calculations are made. If the sale consideration is sixty lakh rupees and the guidance value is fifty-five lakh rupees, the calculation base is sixty lakh (the higher value). If the sale consideration is fifty lakh and the guidance value is fifty-eight lakh, the calculation base is fifty-eight lakh (the guidance value). Under-reporting the sale price to reduce stamp duty is illegal and carries penalties — but more immediately, it does not save money because the guidance value floor means stamp duty is calculated on the guidance value regardless.

Step 2 — Identify the applicable slab rate: Is the calculation base above ₹45 lakh? Apply 5%. Between ₹21 lakh and ₹45 lakh? Apply 3%. Up to ₹20 lakh? Apply 2%.

Step 3 — Calculate base stamp duty: Multiply the calculation base by the applicable slab rate percentage.

Step 4 — Add cess (for BBMP area properties): Multiply the base stamp duty by 10% to get the cess amount. Add cess to base stamp duty to get total stamp duty payable.

Step 5 — Calculate registration fee: Multiply the calculation base by 2% (current rate from August 31, 2025). This is the registration fee.

Step 6 — Sum total payable: Total stamp duty (including cess) + Registration fee = Total statutory charges payable at registration.

Three Worked Examples — 2026 Rates

Example 1 — ₹75 lakh Bangalore apartment (above ₹45 lakh slab):

Calculation base: ₹75 lakh (assuming sale price equals guidance value).

Stamp duty: 5% × ₹75 lakh = ₹3,75,000

BBMP cess: 10% × ₹3,75,000 = ₹37,500

Total stamp duty payable: ₹3,75,000 + ₹37,500 = ₹4,12,500

Registration fee: 2% × ₹75 lakh = ₹1,50,000

Total statutory charges: ₹5,62,500 (7.5% of property value)

Example 2 — ₹35 lakh property (₹21 lakh to ₹45 lakh slab):

Calculation base: ₹35 lakh.

Stamp duty: 3% × ₹35 lakh = ₹1,05,000

BBMP cess (if applicable): 10% × ₹1,05,000 = ₹10,500

Total stamp duty payable: ₹1,05,000 + ₹10,500 = ₹1,15,500

Registration fee: 2% × ₹35 lakh = ₹70,000

Total statutory charges: ₹1,85,500 (approximately 5.3% of property value)

Example 3 — ₹1 crore flat (above ₹45 lakh slab):

Calculation base: ₹1,00,00,000 (one crore).

Stamp duty: 5% × ₹1 crore = ₹5,00,000

BBMP cess: 10% × ₹5,00,000 = ₹50,000

Total stamp duty payable: ₹5,50,000

Registration fee: 2% × ₹1 crore = ₹2,00,000

Total statutory charges: ₹7,50,000 (7.5% of property value)

In all three examples, the total statutory cost is materially higher than most buyers budget using the headline five percent figure. For Bangalore properties above ₹45 lakh, the correct budget figure is 7.5% of the guidance value or sale consideration, whichever is higher.

The February 2026 Guidance Value Revision — How It Affects Your Calculation

In February 2026, the Karnataka government revised guidance values (circle rates) for properties across the state. Guidance values — the minimum values below which properties cannot be registered — were revised upward in most Bangalore zones and across Karnataka's major cities. The revision affects stamp duty calculations because it raises the guidance value floor on which stamp duty is calculated.

Before registering any property in 2026, verify the current guidance value on the Kaveri portal using the property's taluk, village or ward, and survey or property number. A guidance value check that was done in late 2025 or early 2026 may not reflect the February 2026 revision. The guidance value on the Kaveri portal is the definitive current value — use it as the calculation base if it exceeds your agreed sale consideration.

For properties where the guidance value after the February 2026 revision exceeds the agreed sale price, the buyer must either renegotiate the sale consideration upward to match the guidance value (and pay stamp duty on the higher amount), or pay stamp duty on the guidance value despite the lower agreed price. The option of registering at a value below the guidance value does not exist — Sub-Registrars are required to reject registrations where the declared value is below the current guidance value.

For how guidance value affects property transactions: Complete Guide to Stamp Duty and Registration Charges in Karnataka 2026.

Deed-Specific Stamp Duty Rates in Karnataka 2026

Different transaction types attract different stamp duty rates under the Karnataka Stamp Act 1957. The sale deed rates above apply specifically to ownership transfers by sale. Other common deed types in Karnataka real estate transactions:

Gift deeds — to family members: For gifts to specified family members (spouse, children, parents, siblings), fixed rates apply in certain jurisdictions rather than the percentage-based sale deed rates. In BBMP and city corporation areas, the applicable fixed rate is stamp duty of ₹5,000 and registration of ₹500. In City Municipal Council and Town Panchayat areas: stamp duty ₹3,000, registration ₹500. In other areas: stamp duty ₹1,000, registration ₹500. For gifts to non-family members, the sale deed percentage rates (2-5% plus registration) apply — treating the gift as a deemed transfer at market value.

Exchange deeds: Under Article 31 of the Karnataka Stamp Act 1957, stamp duty on an exchange deed is calculated on the higher of the two properties' market values — not on both properties separately. Registration fee at two percent applies on the higher value. See our complete guide to property exchange and barter in Karnataka.

Agreement to sell: Fixed stamp duty of ₹200 (not percentage-based) applies to a registered agreement to sell. Registration of an agreement to sell is optional — if registered, the two percent registration fee applies on the agreement value. The agreement to sell stamp duty is separate from and does not credit toward the sale deed stamp duty payable when the main sale is completed.

Lease deeds: For lease deeds with a term up to eleven months: fixed stamp duty of ₹200, registration optional. For lease deeds exceeding eleven months: registration mandatory, stamp duty at 1% of the average annual rent for leases up to five years; higher rates for longer leases as specified in the Karnataka Stamp Act.

Mortgage deeds: Stamp duty at 0.1% to 0.2% of the mortgage amount, depending on whether it is a simple mortgage or mortgage by conditional sale. Registration at two percent of the mortgage amount (post-August 2025 revised rate) applies.

The Women Buyer Stamp Duty Myth — Clarified

A significant number of Karnataka property buyers — and some property brokers — believe that women buyers receive a concession on stamp duty in Karnataka, similar to the one percent reduced rate available to women buyers in Maharashtra. This belief is incorrect as of 2026.

Karnataka's IGR applies the same slab rates regardless of the buyer's gender. There is no gender-based stamp duty concession in Karnataka. The confusion arises from Maharashtra's publicised women-buyer concession, which is well-known nationally. That concession applies in Maharashtra — not Karnataka.

Between 2022 and 2024, the Karnataka government did introduce and revise a limited women-buyer rebate scheme several times. The scheme's eligibility conditions changed repeatedly and its current status as of May 2026 should be verified directly with the jurisdictional Sub-Registrar Office before budgeting — it may apply in some circumstances, but it is not a uniform gender-based concession comparable to Maharashtra's scheme.

How to Pay Stamp Duty and Registration Online Through Kaveri

Karnataka operates the Kaveri Online Services portal (kaverionline.karnataka.gov.in) for online stamp duty payment, e-stamping, and registration appointment booking. Physical stamp paper is no longer accepted — all stamp duty must be paid through e-stamping.

Step 1 — Check guidance value: Go to kaverionline.karnataka.gov.in and use the guidance value calculator, entering the property's taluk, village/ward, and property type. This gives the current guidance value for comparison with the agreed sale price.

Step 2 — Calculate stamp duty: Use the Kaveri portal's stamp duty calculator. Enter the property value (higher of sale price or guidance value), property type, and location. The calculator applies the current slab rates and shows the stamp duty, cess, and registration fee payable.

Step 3 — Generate e-Stamp: Proceed through the Kaveri portal to generate an e-Stamp certificate for the applicable stamp duty amount. E-Stamps are issued through SHCIL (Stock Holding Corporation of India Limited) integration. The e-Stamp certificate contains a unique identification number that verifies authenticity.

Step 4 — Book registration appointment: Book a Sub-Registrar Office appointment through the Kaveri portal for the date of registration. All parties to the deed must be present at the Sub-Registrar Office on the appointment date with original documents, PAN cards, Aadhaar, passport-size photographs, and payment receipts.

Step 5 — Registration day payment: The registration fee (two percent) is paid at the Sub-Registrar Office through the designated payment channels. Bring the e-Stamp certificate for the stamp duty, the prepared sale deed (drafted and vetted by a property lawyer), and all required identity and property documents.

For the complete document checklist for property registration: Documents Required for Plot Registration in Bangalore.

For how stamp duty interacts with RERA-registered apartment purchases: RERA Karnataka: Complete Buyer Rights Guide 2026.

Common Calculation Mistakes and How to Avoid Them

Using 1% registration rate (outdated): The most common mistake after August 2025. The registration fee doubled to two percent. Any calculation using one percent for registration is understating the total cost by a significant margin. Always use two percent.

Calculating on sale price when guidance value is higher: Many buyers in markets where prices have risen calculate stamp duty on the agreed sale price. When the February 2026 guidance value revision pushed guidance values above transaction prices in some zones, these buyers discovered at the Sub-Registrar Office that the payable amount was higher than they budgeted. Always check the current guidance value on the Kaveri portal before finalising the purchase.

Forgetting the cess: The five percent headline rate for properties above ₹45 lakh becomes five point five percent after the ten percent cess within BBMP limits. Many online calculators show the five percent figure without the cess. Budget at five point five percent stamp duty, not five percent, for BBMP-area properties.

Assuming women's concession applies: Karnataka's stamp duty rates are gender-neutral. Do not budget assuming a stamp duty reduction that does not exist in Karnataka.

For how registration charges affect the overall cost of buying a property: Legal Checklist Before Buying Property in Bangalore 2026.

For the land title and EC verification that must be completed before registration: How to Check Land Title and RERA Approval for Plots in Bangalore.

Frequently Asked Questions: Stamp Duty Calculation in Karnataka 2026

What is the total stamp duty and registration cost for a ₹1 crore property in Bangalore in 2026?

For a ₹1 crore property in BBMP-limit Bangalore: Stamp duty at 5% = ₹5,00,000. BBMP cess (10% of stamp duty) = ₹50,000. Total stamp duty payable = ₹5,50,000. Registration fee at 2% = ₹2,00,000. Total statutory charges = ₹7,50,000 (7.5% of property value). This is based on the property value being the higher of sale price or guidance value, and on the August 31, 2025 revised registration fee of 2%.

When did Karnataka's registration fee change from 1% to 2%?

The Karnataka government revised the property registration fee from 1% to 2% of property value effective August 31, 2025. This revision applies to all properties registered on or after this date — sale deeds, gift deeds, lease deeds over 11 months, exchange deeds, and all other registrable instruments involving immovable property. Properties with sale agreements executed before August 31, 2025 but registered after this date are subject to the new 2% rate on the date of registration.

What value is stamp duty calculated on in Karnataka — sale price or guidance value?

Stamp duty in Karnataka is calculated on the higher of the actual sale consideration or the government guidance value (circle rate) for the property as published on the Kaveri portal. If the agreed sale price is ₹60 lakh and the guidance value is ₹65 lakh, stamp duty is calculated on ₹65 lakh. You cannot register a property below the guidance value — Sub-Registrars reject registrations where the declared value is below the current guidance value. Always check the current guidance value on kaverionline.karnataka.gov.in before finalising any purchase offer.

Does Karnataka offer a stamp duty concession for women buyers?

No. As of May 2026, Karnataka's IGR applies the same slab rates regardless of buyer gender. There is no uniform gender-based stamp duty concession in Karnataka — the confusion arises from Maharashtra's well-known 1% women-buyer concession, which does not apply in Karnataka. A limited women-buyer rebate scheme was introduced and revised between 2022-2024, but its current eligibility status should be verified directly with the Sub-Registrar Office — it is not a uniform concession that can be budgeted for without specific eligibility confirmation.

How do I calculate stamp duty for a property in Karnataka using the Kaveri portal?

Go to kaverionline.karnataka.gov.in. First, use the guidance value calculator: enter the property's taluk, village/ward, and property type to get the current guidance value. Then use the stamp duty calculator: enter the property value (higher of sale price or guidance value), property type, and location. The calculator applies the current slab rates and shows stamp duty, cess, and registration fee separately. The total shown is the amount you will need to pay through e-stamping (for stamp duty) and at the Sub-Registrar Office (for registration fee) on the day of registration.