Stamp Duty in Karnataka (2026): Bangalore Slab Rates and Registration Charges
Karnataka's property registration costs climbed sharply in August 2025 when the state government doubled the registration charge from 1% to 2%. Combined with an existing slab-based stamp duty that tops out at 5%, plus a 0.5% cess in Bangalore and the Bruhat Bengaluru Mahanagara Palike (BBMP) jurisdictional limits, buyers purchasing a Bangalore flat above Rs 45 lakh now face a total statutory outlay of approximately 7.5-7.6% of property value - comparable to the highest rates in India.
This change was notified effective 31 August 2025 and took effect on all instruments registered on or after that date. The move generated significant discussion among Bangalore's developer and buyer community, given the city's already elevated property prices. Understanding the exact calculation - which rate applies at which slab, how guidance values interact with declared transaction prices, and what the Bangalore cess adds - is essential for any buyer budgeting a property transaction in Karnataka in 2026.
This guide covers the current 2026 slab structure, the guidance value floor, the 2025 registration charge change, the proposed April 2026 guidance value revision and its status, and a worked example on an Rs 80 lakh Bangalore flat. This is general information only; Karnataka stamp duty is a state subject and rates can change by government notification at any time. For a broader national overview of stamp duty, see the what is stamp duty pillar.
Stamp Duty Slabs in Karnataka (2026)
Karnataka uses a three-tier slab system for stamp duty, unlike the flat-rate approach used by Gujarat or the single-rate-with-cess structure of Maharashtra. The slab that applies depends on the value of the property (the higher of agreement value or guidance value). As of June 2026, the slabs are:
- Up to Rs 20 lakh: 2% stamp duty
- Rs 20,00,001 to Rs 45 lakh: 3% stamp duty
- Above Rs 45 lakh: 5% stamp duty
These slabs apply uniformly to all buyers - there is no gender concession on stamp duty in Karnataka. A male buyer and a female buyer purchasing the same property in Karnataka pay identical stamp duty at the applicable slab rate. The state's lack of a gender discount contrasts with Maharashtra, Uttar Pradesh, and several other states that offer 1-2% rebates for female buyers.
Registration Charges in Karnataka: Doubled from August 2025
The most significant recent change to Karnataka's property transaction costs is the doubling of the registration charge. Prior to 31 August 2025, registration was charged at 1% of the property value (or guidance value, whichever is higher). From 31 August 2025 onwards, the rate was revised upward to 2%, effective on all new registrations. This is one of the highest registration charges among major Indian states: for comparison, Maharashtra charges a flat Rs 30,000 regardless of value (for properties above Rs 30 lakh), and Gujarat charges 1% with a cap.
The doubling adds a full percentage point to the total transaction cost for all Karnataka buyers. On an Rs 80 lakh Bangalore flat, the registration charge alone increased from Rs 80,000 to Rs 1,60,000 - an additional Rs 80,000 outgo. The change was not anticipated in advance by most buyers and created some disruption for transactions in progress at the time of the notification.
"The registration charge revision from 1% to 2%, effective 31 August 2025, increases the total cost of property registration in Karnataka and places the state's combined stamp duty and registration burden among the higher-cost states for transactions above Rs 45 lakh." (Kaveri Online Services, Department of Stamps and Registration, Government of Karnataka, 2025.)
Bangalore Cess: The 0.5% BBMP Surcharge
Properties within the BBMP (Bruhat Bengaluru Mahanagara Palike) jurisdictional limits - which cover greater Bangalore city - are subject to an additional 0.5% surcharge on the stamp duty amount. This cess is levied in addition to the slab-rate stamp duty and is remitted to BBMP for local infrastructure purposes. Outside BBMP limits (other Karnataka cities such as Mysuru, Hubballi-Dharwad, Mangaluru, and rural areas), this cess does not apply.
The BBMP cess is computed as 0.5% of the property value (or guidance value), applied in addition to the 5% stamp duty for properties above Rs 45 lakh. Combined, the stamp duty component for a Bangalore property above Rs 45 lakh is effectively 5.5% (5% duty + 0.5% cess). Adding the 2% registration charge, the total for a Bangalore property above Rs 45 lakh reaches 7.5%. Some sub-jurisdictions or specific instrument types may carry additional surcharges; buyers should confirm the final computation with the Kaveri Online portal or the relevant Sub-Registrar's Office (SRO).
Karnataka Stamp Duty and Registration: Rate Summary
| Property Value Range | Stamp Duty | BBMP Cess (Bangalore only) | Registration Charge (from Aug 2025) | Total (Bangalore, above Rs 45L) |
|---|---|---|---|---|
| Up to Rs 20 lakh | 2% | 0.5% | 2% | 4.5% |
| Rs 20 lakh to Rs 45 lakh | 3% | 0.5% | 2% | 5.5% |
| Above Rs 45 lakh (Bangalore) | 5% | 0.5% | 2% | 7.5% |
| Above Rs 45 lakh (rest of Karnataka) | 5% | Nil | 2% | 7% |
Guidance Value: Karnataka's Property Valuation Floor
Karnataka's equivalent of Maharashtra's Ready Reckoner or Gujarat's jantri is the Guidance Value, set by the state's Inspector General of Registration (IGR) and published locality by locality. It is the government's floor value per square foot (or square metre) for each area, revised periodically. If a property is sold at a price below the guidance value, stamp duty is computed on the guidance value, not the sale price.
Guidance values in Bangalore vary enormously by location and building type. In prime areas like Koramangala, Indiranagar, or Whitefield's IT corridors, guidance values for residential apartments can exceed Rs 8,000-12,000 per sq ft. More suburban and peripheral areas - Sarjapur Road's outer reaches, Devanahalli near the airport, or Attibele - carry guidance values of Rs 2,000-5,000 per sq ft. The current guidance values are searchable by taluk, village, and survey/khata number on the Kaveri Online portal.
Proposed April 2026 Guidance Value Hike - Not Yet Notified
The Karnataka state government had proposed a 10-15% upward revision of guidance values effective from around 1 April 2026, which would have directly increased stamp duty liabilities across the state. As of May 2026, this revision had not been formally notified. Buyers and developers tracked the announcement closely: a 10% guidance value increase on a Rs 80 lakh property would add approximately Rs 36,000-40,000 in additional stamp duty. Until the notification is officially issued and its effective date confirmed, guidance values for the 2025-26 period remain operative. Buyers should check the Kaveri Online portal for any new notification before executing documents.
Worked Example: Rs 80 Lakh Flat in Bangalore (Above Rs 45 Lakh Slab)
Consider a buyer - male or female - purchasing a residential flat in East Bangalore (within BBMP limits) for Rs 80,00,000 (Rs 80 lakh), where the declared agreement value equals or exceeds the guidance value for that locality. This property sits in the top slab (above Rs 45 lakh).
Step 1 - Stamp Duty
Applicable stamp duty rate: 5% (top slab, above Rs 45 lakh). Stamp duty = 5% x Rs 80,00,000 = Rs 4,00,000.
Step 2 - BBMP Cess
BBMP cess: 0.5% x Rs 80,00,000 = Rs 40,000.
Step 3 - Registration Charge
Registration charge (from 31 August 2025): 2% x Rs 80,00,000 = Rs 1,60,000.
Step 4 - Total Government Levy
Total = Rs 4,00,000 + Rs 40,000 + Rs 1,60,000 = Rs 6,00,000. As a percentage of the transaction value: Rs 6,00,000 / Rs 80,00,000 = 7.5%.
| Component | Rate | Amount (Rs 80 lakh property) |
|---|---|---|
| Stamp duty (5%) | 5% | Rs 4,00,000 |
| BBMP cess (0.5%) | 0.5% | Rs 40,000 |
| Registration charge (2%) | 2% | Rs 1,60,000 |
| Total government levy | 7.5% | Rs 6,00,000 |
These figures exclude GST (applicable on under-construction properties), documentation or advocate fees, and any applicable surcharge on specific instrument types. For a under-construction flat, GST at 5% on the construction value would apply separately and is not part of the stamp duty computation.
How Karnataka Slab Duty Is Applied
A question that often arises is whether the slab duty is marginal (i.e., only the value within each band is taxed at that band's rate) or flat (i.e., the full value is taxed at the slab that the total falls into). Karnataka's stamp duty is not marginal - the applicable rate is applied to the entire value of the instrument, not just the portion within the slab.
This means a property at Rs 45 lakh is taxed at 3% on the full Rs 45 lakh = Rs 1,35,000. A property at Rs 46 lakh crosses into the top slab and is taxed at 5% on the full Rs 46 lakh = Rs 2,30,000. There is a notch effect at the slab boundary: the jump from Rs 45 lakh to Rs 46 lakh costs an additional Rs 95,000 in stamp duty (from Rs 1,35,000 to Rs 2,30,000), making the effective marginal rate at the transition extremely high. Buyers and sellers in the Rs 43-47 lakh range often factor this into their pricing and negotiation.
How to Pay Stamp Duty in Karnataka: Kaveri Online
Karnataka's Kaveri Online Services portal is the Department of Stamps and Registration's primary digital platform. It provides: guidance value search, stamp duty calculation, e-khata integration, online booking of sub-registrar appointments, and online deed data entry. Stamp duty payment is processed through Karnataka's e-payment gateway with net banking and UPI support.
E-stamping in Karnataka is handled through authorised stamp vendors and the State Bank of India (SBI) franking network, as well as through SHCIL. For a detailed state-by-state guide to e-stamping methods, including Karnataka's process, see the e-stamping by state guide. For background on the types of stamp paper used in property transactions, see the stamp paper explainer.
Property registration must be completed at the Sub-Registrar's Office (SRO) with jurisdiction over the property's locality. Karnataka has over 200 SROs. The buyer, seller, and two witnesses must typically appear in person, though certain categories of instrument allow for Power of Attorney-based registration. The appointment system through Kaveri Online has significantly reduced walk-in queuing at urban SROs.
Comparing Karnataka with Maharashtra and Gujarat
Karnataka's current effective rate of 7.5% for Bangalore properties above Rs 45 lakh is one of the highest among major Indian states. Maharashtra charges 6% in Mumbai (male) with a flat Rs 30,000 registration - on a Rs 80 lakh flat that is 6% + Rs 30,000 = Rs 5,10,000 (6.4% effective), lower than Karnataka's Rs 6,00,000. Gujarat at 4.9% plus capped registration costs around Rs 4-4.3 lakh on the same value, substantially below Karnataka.
The doubling of Karnataka's registration charge from 1% to 2% has, in a single notification, moved the state from a broadly comparable position to Maharashtra to materially above it on total transaction cost for typical Bangalore price points. For a full state-by-state rate comparison, see the stamp duty and registration charges by state table.
Instruments Other Than Sale Deeds: Key Rates
Beyond residential sale deeds, Karnataka levies stamp duty on a range of other instruments. Gift deeds to family members attract a concessional rate: transfers to immediate relatives (parents, children, siblings) typically attract Rs 1,000-5,000 nominal duty, while gifts to non-relatives are treated as sale deeds at the full slab rate. Power of attorney for property sale attracts a fixed schedule rate; mortgage documents carry their own rate schedule under the Karnataka Stamp Act.
Lease agreements for terms of 12 months or more are compulsorily registrable under Section 17 of the Registration Act, 1908. The widely used 11-month leave-and-licence structure allows stamping without registration in Karnataka (unlike Maharashtra where registration is mandatory regardless of duration). An 11-month Karnataka rental agreement requires a stamp paper worth approximately 0.5%-1% of annual rent, depending on the instrument value. The options for sourcing stamp paper - physical, franked, or e-stamp - are covered in the rent agreement stamp paper guide.
Impact of Guidance Value Revisions on Buyers
Guidance values in Bangalore have been on an upward trajectory over the past five years, with several area-specific revisions implemented in 2022, 2023, and anticipated again for 2026. When guidance values are revised upward, the stamp duty base for a transaction at a fixed market price increases, even if no policy rate change has occurred. A 10% guidance value hike on a Rs 80 lakh property pushes the effective duty base to Rs 88 lakh, increasing stamp duty from Rs 4,00,000 to Rs 4,40,000 - an automatic Rs 40,000 additional cost per buyer, with no change in the rate schedule.
The proposed April 2026 revision, if notified, would be the largest guidance value change in Karnataka in several years and would affect all buyers executing instruments after the notification date. Developers with large under-development inventories were monitoring the notification closely, as a guidance value increase affects the stamp duty outgo for thousands of future registrations simultaneously.
Practical Tips for Karnataka Property Buyers
First, verify the guidance value for the specific survey/property number before finalising the transaction price. The Kaveri Online portal allows guidance value lookup by district, taluk, and hobli/village, and the certificate can be downloaded. Where the market price is close to the guidance value, buyers may negotiate on this basis; where guidance value significantly exceeds market value, the buyer must pay duty on the higher figure regardless.
Second, account for the slab boundary effect when negotiating prices. Transactions near the Rs 20 lakh or Rs 45 lakh thresholds carry non-linear duty implications. A transaction at Rs 44.9 lakh costs 3% = Rs 1,34,700; the same transaction at Rs 45.1 lakh costs 5% = Rs 2,25,500, a jump of Rs 90,800 for a Rs 20,000 change in price. This notch effect is unusual in the Indian stamp duty landscape and directly affects buyer-seller negotiation dynamics in the mid-range segment.
Third, factor in the doubled registration charge explicitly. Many online calculators and broker estimates still reflect the old 1% registration rate and understate the actual cost. Since 31 August 2025, registration is 2%, and buyers should use the Kaveri Online calculator or confirm directly with the SRO to get an accurate figure.
"Karnataka's guidance value is the authoritative floor for stamp duty computation; where market transactions occur below guidance value, the Sub-Registrar will assess duty on the guidance value and may levy deficiency charges on any shortfall." (Kaveri Online Services, Government of Karnataka, 2026.)
Key Takeaways
- Karnataka stamp duty uses a slab system: 2% up to Rs 20 lakh, 3% for Rs 20-45 lakh, 5% above Rs 45 lakh - applied to the full value (not marginal).
- Registration charge was doubled from 1% to 2% effective 31 August 2025, adding significantly to total transaction costs.
- Bangalore properties within BBMP limits carry an additional 0.5% cess, making the total 7.5% (5% + 0.5% + 2%) for properties above Rs 45 lakh.
- There is no gender concession on stamp duty or registration in Karnataka.
- Stamp duty is charged on the higher of agreement value or guidance value - check guidance value on Kaveri Online before budgeting.
- A 10-15% guidance value hike was proposed for April 2026 but had not been notified as of May 2026; monitor Kaveri Online for updates.
- An Rs 80 lakh Bangalore flat (above Rs 45 lakh slab) incurs Rs 6,00,000 in total government levies (stamp duty + cess + registration).
- The slab boundary at Rs 45 lakh creates a notch effect: crossing the threshold increases total duty by approximately Rs 90,000.
Looking Ahead
Karnataka's property market - Bangalore in particular - continues to attract sustained demand from the technology sector, global capability centres, and high-net-worth buyers. The 2025 registration charge doubling and the proposed guidance value revision reflect the state's appetite for higher revenue from the buoyant real estate market. The direction of travel points toward higher, not lower, transaction costs for Karnataka buyers in the near term.
The proposed April 2026 guidance value revision bears watching. If notified retroactively or at short notice, it will immediately affect stamp duty computations on all instruments executed after the notification date - a pattern Karnataka buyers experienced with the registration charge change in August 2025. Buyers with imminent transactions should monitor the Department of Stamps and Registration notifications on the Kaveri Online portal.
On the technology front, Karnataka has been investing in the Kaveri 2.0 upgrade for its registration system, which aims to enable end-to-end online registration for certain document types. Faster, fully digital registration would reduce turnaround times and could eventually support same-day sub-registrar processing for straightforward transactions. As with all stamp duty guidance, the figures and rules in this article are current as of June 2026 and are general information only; readers should consult the Kaveri Online portal or a qualified property advocate for binding advice on specific transactions.