Stamp Duty Calculator Karnataka 2026: Rates, Exemptions & Process

Updated: July 1, 2026

What Is Stamp Duty in Karnataka?

Stamp duty is a state government tax paid when a property changes ownership. In Karnataka, this tax is levied under the Karnataka Stamp Act 1957 and is mandatory for all property transactions. Without paying stamp duty, the sale deed cannot be registered at the Sub-Registrar Office, and without registration, the property transfer has no legal standing.

The stamp duty amount is calculated as a percentage of the property value. The value used is either the actual sale price stated in the sale deed or the government guidance value for that locality, whichever is higher. This prevents undervaluation of transactions to avoid tax.

Stamp duty is separate from the registration fee. Both must be paid before registration. The combined cost typically adds 6 to 7 percent to the total property purchase cost in Karnataka.

Karnataka Stamp Duty Rates 2026

The Karnataka government revised stamp duty and registration charges effective August 2025. Here are the current rates for FY 2025-26 and 2026-27:

Residential and commercial property (sale deed): 5 percent of property value or guidance value, whichever is higher. Agricultural land: 5 percent. Gift deed to family member: Rs 1,000 to Rs 5,000 fixed depending on relationship. Gift deed to non-family: 5 percent same as sale deed. Partition deed: 3 percent. Lease deed above 1 year: 1 percent of total lease value. Power of Attorney with consideration: 5 percent. Power of Attorney without consideration: Rs 500 fixed. Joint Development Agreement: 5 percent on the landowner share value.

Registration fee: 1 percent of property value for sale deeds. 1 percent for gift deeds (minimum Rs 500). 1 percent for mortgage deeds (maximum Rs 40,000). Cess: 10 percent surcharge on stamp duty amount (not on property value).

How Stamp Duty Is Calculated - Step by Step Example

Ramesh is buying a 2 BHK flat in Whitefield Bangalore. The agreed sale price is Rs 85 lakhs. The government guidance value for that building is Rs 78 lakhs.

Step 1: Determine the higher value. Sale price Rs 85 lakhs is higher than guidance value Rs 78 lakhs, so stamp duty is calculated on Rs 85 lakhs.

Step 2: Stamp duty at 5 percent of Rs 85,00,000 = Rs 4,25,000.

Step 3: Cess at 10 percent of Rs 4,25,000 = Rs 42,500.

Step 4: Registration fee at 1 percent of Rs 85,00,000 = Rs 85,000.

Step 5: Total = Rs 4,25,000 + Rs 42,500 + Rs 85,000 = Rs 5,52,500 (approximately 6.5 percent of property value).

This amount must be paid before the Sub-Registrar registers the sale deed. It is a non-negotiable legal requirement.

How to Check Guidance Value in Karnataka

The guidance value is the minimum value the government assigns to a property based on its location, type, and size. Stamp duty is always calculated on the guidance value or the actual sale price, whichever is higher. Checking the guidance value before making an offer helps you understand the minimum registration cost.

Step 1: Visit the Karnataka IGR portal or the Kaveri 2.0 website at kaveri.karnataka.gov.in.

Step 2: Select the district, taluk, village, and survey number.

Step 3: The portal displays the guidance value per square foot for that location and property type.

Step 4: Multiply the guidance value per sqft by your property area to get the total guidance value.

Guidance values are updated periodically by the state government. The most recent Karnataka revision was in 2024, with values increasing 10 to 30 percent in Bangalore urban and suburban areas. The next revision is expected in 2027. Always check the current guidance value at the time of registration, not at the time of booking or agreement.

Stamp Duty for Women Buyers in Karnataka

Karnataka offers a stamp duty concession for women property buyers. Women buyers pay the same 5 percent stamp duty rate as men, but certain concessions apply in specific scenarios. When property is registered jointly in the names of husband and wife, some Sub-Registrar offices apply a marginal reduction in guidance value assessment. However, unlike states such as Rajasthan, Haryana, and Delhi where women get a clear 1 to 2 percent stamp duty reduction, Karnataka does not currently offer a blanket women-specific discount on stamp duty rates.

For first-time women buyers purchasing affordable housing under Rs 45 lakhs, PMAY (Pradhan Mantri Awas Yojana) benefits may partially offset registration costs through the interest subsidy component, but this applies to the home loan, not directly to stamp duty.

If you are a woman buying property in Karnataka, the most effective strategy to reduce total cost is to negotiate the sale price closer to the guidance value and ensure the agreement value does not exceed the actual market rate.

Stamp Duty Exemptions and Reductions in Karnataka

Karnataka provides stamp duty exemptions and reductions in specific circumstances:

Agricultural land transfers between family members: Reduced stamp duty of 2 to 3 percent applies when agricultural land is transferred between direct family members through a gift deed or partition deed, subject to conditions specified under the Karnataka Stamp Act.

Government housing schemes: Properties purchased under government housing schemes like Rajiv Gandhi Housing Corporation or Karnataka Housing Board may qualify for reduced stamp duty rates, typically 2 to 3 percent.

Industrial land from KIADB: Properties allotted by KIADB for industrial purposes have specific stamp duty concessions under the Karnataka Industrial Policy.

Charitable and religious trusts: Property transfers to registered charitable or religious trusts are exempt from stamp duty under specific sections of the Karnataka Stamp Act.

Court-ordered transfers: Property transfers executed under court orders or decrees may attract nominal stamp duty of Rs 500 to Rs 1,000 rather than the full 5 percent.

Note: these exemptions require documentary proof at the time of registration. The Sub-Registrar will verify eligibility before applying any reduced rate. Do not assume eligibility without confirming with your advocate.

Stamp Duty Payment Process in Karnataka 2026

The stamp duty payment process in Karnataka has been fully digitised through the Kaveri 2.0 portal. Here is the step-by-step process:

Step 1 - Create Kaveri account: Visit kaveri.karnataka.gov.in and register with your Aadhaar-linked mobile number. Both buyer and seller need accounts.

Step 2 - Document preparation: Your advocate prepares the sale deed draft and uploads it to the Kaveri portal along with encumbrance certificate, E-Khata, PAN cards of both parties, and passport photos.

Step 3 - Stamp duty payment: The portal calculates stamp duty based on the property details and guidance value. Payment is made online through net banking, UPI, or NEFT. The system generates a unique e-stamp certificate with a serial number.

Step 4 - Appointment booking: Book an appointment at the jurisdictional Sub-Registrar Office through the Kaveri portal. Slots are typically available 3 to 7 days in advance.

Step 5 - Registration: Both parties (buyer and seller) attend the SRO with original documents, two witnesses, and their Aadhaar cards. Biometric verification is done. The Sub-Registrar verifies the documents, confirms stamp duty payment, and registers the deed.

Step 6 - Certified copy: The registered sale deed certified copy is available for download from the Kaveri portal within 3 to 5 working days.

The entire process from document preparation to certified copy takes 10 to 21 days for a straightforward transaction. Complex cases involving Power of Attorney, NRI buyers, or disputed titles may take 30 to 60 days.

Stamp Duty for NRI Property Buyers in Karnataka

NRIs (Non-Resident Indians) and OCI cardholders pay the same stamp duty rates as resident Indians in Karnataka. There is no additional surcharge or premium for NRI property purchases. The 5 percent stamp duty plus 1 percent registration fee plus 10 percent cess applies identically.

However, NRI property registration has specific procedural requirements that affect the timeline and documentation:

Payment source: The stamp duty and registration fee must be paid from an NRE (Non-Resident External) or NRO (Non-Resident Ordinary) bank account maintained in India. Payment from a foreign bank account is not accepted.

Power of Attorney: If the NRI cannot be physically present at the SRO, a Power of Attorney holder can execute the registration. The PoA must be notarised in the country of residence, attested by the Indian consulate, and registered in Karnataka before use. PoA with consideration (where the PoA holder has financial interest) attracts 5 percent stamp duty on the property value. PoA without consideration attracts Rs 500 fixed stamp duty.

TDS deduction: When an NRI buys property from a resident seller, the buyer must deduct 1 percent TDS (on properties above Rs 50 lakhs) from the payment and deposit it with the Income Tax Department before registration. When an NRI sells property, the buyer must deduct 20 percent TDS for long-term capital gains or 30 percent for short-term gains.

FEMA compliance: NRI property purchases must comply with FEMA (Foreign Exchange Management Act) regulations. Residential and commercial property can be purchased without RBI approval. Agricultural land, farmhouses, and plantation property require prior RBI permission.

For a complete NRI property buying guide covering FEMA rules, account requirements, and tax implications, see our NRI property buying guide for Bangalore.

Stamp Duty for Different Property Types in Karnataka

Apartments and flats: Stamp duty is calculated on the total agreement value which includes the unit cost, undivided share of land, car parking (if separately valued), and amenity charges. GST on under-construction flats is separate from stamp duty. For ready-to-move flats, no GST applies but stamp duty is calculated on the full sale value including any premium for floor rise, view, or corner unit.

Independent houses and villas: Stamp duty is calculated on the total value including land and construction. If you are buying land and building separately, stamp duty applies twice: once on the land purchase and again on the construction agreement if it is a separate contract. To avoid double stamp duty, negotiate a single composite sale deed covering both land and construction.

Plots and sites: Stamp duty on plots is straightforward: 5 percent of the plot value or guidance value per square foot multiplied by the plot area. BDA allotted sites, BMRDA approved layouts, and DTCP approved plots all attract the same 5 percent rate. Revenue sites also attract 5 percent but may have additional documentation requirements if DC conversion is pending.

Commercial property: Stamp duty on commercial property follows the same 5 percent rate. However, commercial properties in SEZ zones, IT parks, and KIADB industrial areas may have specific concessions under the Karnataka Industrial Policy. Verify with the jurisdictional SRO before assuming any concession applies.

Agricultural land: Stamp duty on agricultural land is 5 percent of the guidance value. Additional charges may include DC conversion fees (if the buyer plans to convert to residential or commercial use) and Section 79A/79B compliance charges for non-agriculturist buyers.

Common Mistakes to Avoid When Paying Stamp Duty

Mistake 1: Undervaluing the property. Some buyers and sellers agree to declare a lower sale price in the sale deed to reduce stamp duty. This is illegal under Section 45-A of the Karnataka Stamp Act. The Sub-Registrar is authorised to impound the document, collect the deficit stamp duty with 10 times penalty, and report the case for investigation. The risk is not worth the savings.

Mistake 2: Not checking guidance value before negotiating. Many buyers negotiate the sale price without knowing the guidance value. If the guidance value is Rs 80 lakhs and you negotiate the price down to Rs 75 lakhs, you still pay stamp duty on Rs 80 lakhs. Always check guidance value first so you know the minimum registration cost regardless of the negotiated price.

Mistake 3: Ignoring the cess component. The 10 percent cess on stamp duty adds a significant amount. On a Rs 1 crore property, stamp duty is Rs 5 lakhs and cess adds Rs 50,000. Buyers who budget only for stamp duty and registration fee are surprised by the cess at the SRO.

Mistake 4: Paying stamp duty before title verification. Some buyers pay stamp duty and book an SRO appointment before completing title verification. If the title check reveals problems, the stamp duty is not refundable in most cases. Always complete title verification, EC check, and advocate review before paying any stamp duty.

Mistake 5: Not preserving the e-stamp certificate. The e-stamp certificate number is the proof of stamp duty payment. If the original sale deed is damaged or lost, you need this certificate number to obtain a certified copy. Store the e-stamp certificate separately from the sale deed, ideally in a bank locker.

Stamp Duty vs Registration Fee - What Is the Difference?

Buyers frequently confuse stamp duty and registration fee because both are paid at the same time. They are different charges with different purposes:

Stamp duty is a tax on the transaction document (the sale deed). It validates the document as a legal instrument. Without stamp duty, the document is inadmissible as evidence in any court. The rate is 5 percent in Karnataka for most property transactions.

Registration fee is the charge for recording the transaction in the government registry. Registration creates a public record of the ownership transfer. The rate is 1 percent in Karnataka. Without registration, third parties have no way to verify that the property has changed hands.

Cess is a surcharge levied on the stamp duty amount at 10 percent. It is collected by the state government for infrastructure development. Cess is calculated on the stamp duty amount, not on the property value.

All three charges are mandatory and must be paid before the Sub-Registrar will process the registration. The combined effective rate for most Karnataka property transactions is approximately 6.6 percent of the property value.

Stamp Duty Refund - Can You Get Money Back?

Karnataka allows stamp duty refund in limited circumstances:

Transaction cancelled before registration: If the sale deed was stamped but the registration was never completed (both parties did not appear at the SRO), the buyer can apply for a refund of the stamp duty within 6 months of the stamp purchase date. The refund is processed after deducting a nominal administrative fee.

Excess stamp duty paid: If the buyer paid more stamp duty than required (for example, calculated on a wrong guidance value), the excess can be refunded. Apply at the jurisdictional SRO with proof of overpayment within 6 months.

No refund after registration: Once the sale deed is registered, stamp duty is not refundable under any circumstances, even if the transaction is later reversed by mutual agreement or court order. A reversal transaction (re-conveyance deed) requires fresh stamp duty payment.

To apply for a refund, submit an application to the District Registrar with the original e-stamp certificate, the unstamped or unregistered sale deed, identity proof, and bank account details. Processing takes 30 to 90 days.

How to Save on Stamp Duty Legally in Karnataka

While stamp duty rates are fixed by the government, there are legitimate ways to reduce the total registration cost:

1. Register at guidance value when possible. If the market price and guidance value are close, negotiate the sale deed value to match the guidance value exactly. You save stamp duty on the difference. This is legal as long as the declared value is not below the guidance value.

2. Claim home loan tax benefits. While stamp duty itself is not deductible as a separate item, the stamp duty and registration charges paid on a self-occupied property can be claimed under Section 80C of the Income Tax Act up to the Rs 1.5 lakh limit in the year of purchase. This effectively gives you a 30 percent tax saving on the stamp duty amount if you are in the highest tax bracket.

3. Register jointly with a woman co-owner. While Karnataka does not offer an explicit women discount on stamp duty rate, some Sub-Registrar offices may apply marginal concessions on guidance value assessment for joint registrations. Confirm with your advocate.

4. Time your purchase. Guidance values are revised every 2 to 3 years. If a revision is imminent and values are expected to increase, registering before the revision locks in the lower guidance value. Conversely, if values have just been revised upward, there is no advantage to waiting.

5. Avoid unnecessary intermediate transfers. Each property transfer attracts full stamp duty. If you are buying from a developer who bought from a landowner, ensure the property is registered directly from the landowner to you through a tripartite agreement, rather than landowner to developer to you (which would attract stamp duty twice).

Stamp Duty on Resale Properties vs New Properties

Stamp duty rates are identical for resale and new properties in Karnataka. The 5 percent rate applies regardless of whether you are buying from a developer or an individual seller. However, the cost calculation differs:

New property from developer: Stamp duty is calculated on the agreement value which includes base price, floor rise charges, amenity charges, car parking, and any other charges specified in the sale agreement. GST at 5 percent (without ITC) applies on under-construction properties in addition to stamp duty. For ready-to-move properties with OC, no GST applies.

Resale property: Stamp duty is calculated on the sale deed value or guidance value, whichever is higher. No GST applies on resale properties. However, if the resale flat is less than 2 years old, the seller may factor capital gains tax into the asking price, indirectly increasing your cost.

For buyers, the net registration cost is usually similar between new and resale properties at the same price point. The real difference is in GST applicability on under-construction purchases.

Frequently Asked Questions About Karnataka Stamp Duty

What is the current stamp duty rate in Karnataka 2026?
Stamp duty in Karnataka is 5 percent of the property value or guidance value, whichever is higher. Registration fee is 1 percent additionally. Cess of 10 percent is charged on the stamp duty amount. Total effective rate is approximately 6.6 percent.

Is stamp duty different for apartments and plots in Karnataka?
No. The stamp duty rate is 5 percent for all property types including apartments, villas, plots, commercial property, and agricultural land in Karnataka.

Can NRIs pay stamp duty online in Karnataka?
Yes. NRIs can pay stamp duty online through the Kaveri 2.0 portal using net banking from their NRE or NRO bank accounts. The e-stamp certificate is generated digitally.

What happens if I pay less stamp duty than required?
The Sub-Registrar will refuse to register the deed. If a document with insufficient stamp duty is discovered after registration, the deficit amount plus up to 10 times penalty can be imposed under Section 45-A of the Karnataka Stamp Act.

Is stamp duty refundable if the deal falls through?
Only if registration was not completed. Once registered, stamp duty is non-refundable. If the deed was stamped but not registered, apply for refund within 6 months at the District Registrar office.

Do women get stamp duty discount in Karnataka?
Karnataka does not currently offer an explicit stamp duty rate reduction for women buyers, unlike some other states. The 5 percent rate applies equally to all buyers regardless of gender.

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