The rates in November 2026
For a sale deed (a conveyance) of a plot, house or farmland, these are the charges:
| Charge | Rate | Charged on |
|---|---|---|
| Stamp duty | 5% | The higher of the sale price and the guidance value |
| Cess | 10% of the stamp duty | The stamp duty amount |
| Surcharge (city corporation area) | 2% of the stamp duty | The stamp duty amount |
| Surcharge (gram panchayat area) | 3% of the stamp duty | The stamp duty amount |
| Registration fee | 2% | The higher of the sale price and the guidance value |
The cess and surcharge are percentages of the duty, not of the property value. So 10% cess on 5% duty adds 0.5% of the value, and a 2% surcharge adds 0.1%. In a city corporation area the total is 5.6% duty plus 2% registration, or 7.6%. In a gram panchayat area it is 5.65% plus 2%, or 7.65%.
What changed recently:
- Registration fee doubled. The state raised the registration fee on property documents from 1% to 2% by a notification of 29 August 2025, effective from 31 August 2025. Stamp duty, cess and surcharge were left unchanged.
- Stamp duty moved online. Stamp duty is paid digitally through the state's registration system, under rules on digital e-stamps that came into operation in January 2026.
Karnataka has applied lower duty rates to the first sale of lower-priced new apartments. Those concessions were written for flats; they do not apply to plots or farmland. If you are buying a new flat, ask the sub-registrar whether a concession applies to your price and date. Karnataka's rates are the same whether the buyer is a man or a woman.
The value the duty is charged on
Duty and fee are charged on the higher of two figures:
- The sale price written in the deed, and
- The guidance value, the minimum value the state sets for that area or survey number.
If you agree a price above the guidance value, you pay on your price. If you agree a price below it, you still pay on the guidance value. Guidance values are on the Kaveri registration portal. Read guidance value and market price for how this affects income tax.
Worked example 1: a plot in a village
A residential plot in a gram panchayat area. Agreed price ₹24,00,000. Guidance value ₹20,00,000. Duty is charged on ₹24,00,000, the higher figure.
| Item | Working | Amount |
|---|---|---|
| Stamp duty | 5% of ₹24,00,000 | ₹1,20,000 |
| Cess | 10% of ₹1,20,000 | ₹12,000 |
| Surcharge | 3% of ₹1,20,000 | ₹3,600 |
| Registration fee | 2% of ₹24,00,000 | ₹48,000 |
| Total | ₹1,83,600 |
That is 7.65% of the price.
Worked example 2: a site in a city
A site inside a city corporation. Agreed price ₹55,00,000. Guidance value ₹60,00,000. Duty is charged on ₹60,00,000, because the guidance value is higher.
| Item | Working | Amount |
|---|---|---|
| Stamp duty | 5% of ₹60,00,000 | ₹3,00,000 |
| Cess | 10% of ₹3,00,000 | ₹30,000 |
| Surcharge | 2% of ₹3,00,000 | ₹6,000 |
| Registration fee | 2% of ₹60,00,000 | ₹1,20,000 |
| Total | ₹4,56,000 |
That is 7.6% of the guidance value, but 8.3% of what you are actually paying. Buying below guidance value does not save duty.
There is also tax deducted at source here. Where the price or the guidance value is ₹50 lakh or more, the buyer must deduct 1% of the higher figure from the payment to the seller and deposit it with the Income Tax Department. Here that is ₹60,000. It is not an extra cost: it comes out of the ₹55,00,000 you pay the seller.
Worked example 3: farmland
Two acres of agricultural land in a gram panchayat area. Guidance value ₹15,00,000 an acre, so ₹30,00,000. Agreed price ₹28,00,000. Duty is charged on ₹30,00,000.
| Item | Working | Amount |
|---|---|---|
| Stamp duty | 5% of ₹30,00,000 | ₹1,50,000 |
| Cess | 10% of ₹1,50,000 | ₹15,000 |
| Surcharge | 3% of ₹1,50,000 | ₹4,500 |
| Registration fee | 2% of ₹30,00,000 | ₹60,000 |
| Total | ₹2,29,500 |
If you are buying part of a survey number, budget too for the 11E sketch the sale needs. See 11E sketch, podi and survey numbers.
The prices in these examples are only for the arithmetic. They are not market rates for any place.
What can change your figure
- Where the property is. The 2% and 3% surcharge rates are for city corporation and gram panchayat areas. If the property is in a town municipality or one of Bengaluru's new city corporations, ask the sub-registrar which surcharge applies.
- The type of document. These rates are for a sale deed. Agreements for sale, powers of attorney, joint development agreements, gifts, partitions and mortgages each have their own rates, several of which were revised in the last few years. Confirm the rate for your document before you draft it.
- Rounding. The registration fee is charged per ₹1,000 or part of it, so odd amounts round up slightly.
- Small fixed charges. Expect small additional charges at the office, such as scanning fees. Ask for the current list.
The Kaveri system calculates the exact amount when the deed details are entered. Use these examples to budget, then check the system's figure.
Paying and registering
Registration in Karnataka runs on Kaveri, the registration department's online system.
- Enter the property and party details online and upload the draft deed.
- The system works out the duty and fee from the value and location.
- Pay online.
- Book a slot at the sub-registrar office for the area where the property is.
- Buyer and seller attend with identity proof for verification, and the deed is registered.
For property in a town or city, registration now needs the property's e-khata. Get it sorted before you book the slot. See A-khata, B-khata and e-khata. For farmland, the RTC must show the seller as owner, and the sale is later mutated in your name. See RTC (pahani) and mutation.
Costs that are not stamp duty
Budget separately for the lawyer's title check and deed drafting, the encumbrance certificate, any khata or mutation fees after registration, and, if you are borrowing, the bank's processing and legal charges. For plots, see home loans for a plot.
How we help
We work out the full cost of a purchase before you agree a price: duty, fee, tax at source and the papers the registration will need. We also prepare the documents and attend registration with you. Ask us for a cost check or see our documentation service.
