Karnataka Stamp Duty Rates 2026: Complete Guide & Calculator
A comprehensive reference for stamp duty and registration fees on property transactions in Karnataka, current as of FY 2026-27. Includes the slab structure for sale deeds, BBMP surcharge and cess, the 2% uncapped registration fee (effective 31 August 2025), family gift concessions, and worked calculation examples.
What changed recently
- Registration fee raised to 2% uncapped with effect from 31 August 2025 (Karnataka Registration (Amendment) Act, 2025). The legacy 1% rate capped at ₹30,000 applied to documents executed before that date.
- Stamp duty slabs unchanged at 2% / 3% / 5% based on value (gender-neutral). Karnataka does not offer a women's stamp duty concession — the 3% rate in the ₹20–45 lakh band is the normal slab for any buyer.
Sale Deed — Stamp Duty Slabs
Karnataka stamp duty on sale deeds is slab-based on the higher of consideration or government guidance value. These rates apply equally to all buyers regardless of gender or marital status. There is no women-only concession in Karnataka.
| Property Value (base) | Stamp Duty |
|---|---|
| Up to ₹20 lakh | 2% |
| ₹20 lakh – ₹45 lakh | 3% |
| Above ₹45 lakh | 5% |
BBMP / urban surcharge and cess
Properties within BBMP and other city corporation limits pay an additional 2% surcharge on stamp duty and a 10% cess on stamp duty. Together these add ~0.6% to the effective rate on top of the slab rate. Rural properties do not attract these.
Registration fee
2% of base value, uncapped, for documents executed on or after 31 August 2025 (Karnataka Registration (Amendment) Act, 2025). Documents executed earlier used the legacy 1% rate capped at ₹30,000.
Other Instruments
| Instrument | Stamp Duty | Notes |
|---|---|---|
| Gift Deed (lineal family) | ₹1,000 (fixed) | Concessional under Article 28(b). Family = spouse, parent, child. |
| Gift Deed (non-family) | Slab rates (2/3/5%) | Same slabs as sale; BBMP surcharge + cess apply. |
| Partition Deed (legal heirs) | ₹1,000 (fixed) | Between family members; higher rate if non-family. |
| Mortgage (without possession) | 0.5% | On the loan amount. |
| Mortgage (with possession) | 5% | Treated like a sale because possession transfers. |
| Release Deed (co-owner, no consideration) | ₹1,000 (fixed) | Between co-owners with no money changing hands. |
| Release Deed (with consideration) | Slab rates (2/3/5%) | Treated as sale. |
Guidance Value System
The government guidance value (also called circle rate or market value) is the minimum value at which a property transaction must be registered. It is set by the Karnataka Department of Stamps and Registration and is revised periodically (typically annually).
How guidance value works:
- Set per square foot (built-up properties) or per acre/gunta (land), specific to each locality, village, or zone.
- Stamp duty is calculated on the higher of the stated consideration or the guidance value. If you buy a property for ₹50 lakhs but the guidance value is ₹60 lakhs, stamp duty is calculated on ₹60 lakhs.
- Verify the current value on the Kaveri Online portal (kaveri.karnataka.gov.in) by selecting the district, taluk, hobli, village, and land classification.
- Annual revisions typically take effect on 1 April. FY 2026-27 values are published on the Kaveri portal.
Undervaluation risk: Registering a property below the guidance value can trigger proceedings under Section 45A of the Karnataka Stamp Act. The Sub-Registrar may refer the document to the Deputy Commissioner for determination of correct market value, resulting in a demand for deficient stamp duty plus penalty.
DeedSure Anomaly Rule: CR-015
DeedSure extracts the consideration and guidance value from each deed in the chain and computes the slab-based stamp duty minimum. If the duty paid is more than 10% below the slab minimum, the anomaly is flagged as MEDIUM severity. The Title Intelligence Report notes the deficit and potential penalty exposure under Section 45A.
Worked Examples
Example 1: Residential Flat in BBMP — ₹80,00,000
Transaction type: Sale deed
Consideration: ₹80,00,000
Guidance value: ₹75,00,000 (consideration is higher → base = ₹80,00,000)
Location: BBMP / urban
| Stamp Duty (5% — over ₹45L slab) | ₹4,00,000 |
| BBMP Surcharge (2% of duty) | ₹8,000 |
| Cess (10% of duty) | ₹40,000 |
| Registration Fee (2%, uncapped) | ₹1,60,000 |
| Total Government Charges | ₹6,08,000 |
Example 2: Plot in Ramanagara District — ₹50,00,000 (rural)
Transaction type: Sale deed
Consideration: ₹50,00,000
Guidance value: ₹48,00,000 (consideration is higher)
Location: Rural (no BBMP surcharge or cess)
| Stamp Duty (5% — over ₹45L slab) | ₹2,50,000 |
| Registration Fee (2%, uncapped) | ₹1,00,000 |
| Total Government Charges | ₹3,50,000 |
Example 3: Residential Plot in BBMP — ₹40,00,000 (3% slab)
Transaction type: Sale deed
Consideration: ₹40,00,000 (in the ₹20–45L slab)
Guidance value: ₹38,00,000 (consideration is higher)
Location: BBMP / urban
| Stamp Duty (3% — ₹20–45L slab, gender-neutral) | ₹1,20,000 |
| BBMP Surcharge (2% of duty) | ₹2,400 |
| Cess (10% of duty) | ₹12,000 |
| Registration Fee (2%, uncapped) | ₹80,000 |
| Total Government Charges | ₹2,14,400 |
Note: The 3% rate applies to any buyer in this value band. It is the Karnataka slab rate, not a women-only concession.
Example 4: Father gifting flat to daughter — ₹60,00,000
Transaction type: Gift deed (lineal family — Article 28(b))
Property value: ₹60,00,000
| Stamp Duty (lineal family — fixed) | ₹1,000 |
| Registration Fee (2%, uncapped) | ₹1,20,000 |
| Total Government Charges | ₹1,21,000 |
Calculate Your Stamp Duty
Use the DeedSure stamp duty calculator to get an instant slab-based estimate including BBMP surcharge, cess, and registration fee for your Karnataka property transaction.
DeedSure generates Title Intelligence Reports, not legal opinions. Consult a qualified advocate before property transactions.