Stamp duty and registration when buying a home in Karnataka

As checked on 5 October 2026, buying a home in Bengaluru costs stamp duty of 5 per cent of the property's market value (2 or 3 per cent on the first sale of a flat valued up to ₹45 lakh), plus an additional duty of 10 per cent of that stamp duty, a surcharge within the Greater Bengaluru Area, and a registration fee of 2 per cent. All of it is paid online through the state's Kaveri portal before the sale deed is registered. This guide explains how each charge is worked out, how registration on Kaveri 2.0 works and the mistakes that cost buyers time and money. It supports our guide to buying your first home in Bengaluru. Rates change, so confirm them on Kaveri before you budget, and take legal advice on your own transaction.

The charges on a sale deed

The stamp duty rates and the additional duty come from the Karnataka Stamp Act, 1957, as amended. The surcharge is levied under the Greater Bengaluru Governance Act, 2024, on property within the Greater Bengaluru Area. Applicable tax, registration and procedural requirements can change, so use the figure Kaveri calculates for your property and verify the current position with the Department of Stamps and Registration or a qualified professional. The registration fee was raised from 1 per cent to 2 per cent with effect from 31 August 2025.

The lower rates apply only to the first sale of a flat or apartment, which in practice means buying a new flat from its builder, and only within the value limits shown. A resale pays the standard rate. Kaveri's fee calculation can also include smaller charges, such as a fee for each consenting witness.

Market value, guidance value and the price you agreed

Stamp duty is charged on the market value of the property. The Karnataka Stamp Act defines that as the price the property would fetch in the open market on the date the document is signed, or the price stated in the document, whichever is higher.

The state publishes guidance values: market value guidelines for each area, prepared under the Act by a Central Valuation Committee. The Department of Stamps and Registration publishes them on its website, and the sub-registrar uses them to check the market value entered in your application, correcting it where the wrong value has been chosen.

If the sub-registrar believes the market value has not been truly set out, the duty has to be paid on the estimated value, or the registration is held and the case referred to the Deputy Commissioner. Writing a lower price into the deed does not reduce the duty; it only adds delay and a dispute. Budget on the higher of your agreed price and the guidance value for the property.

Two worked examples

These examples are illustrative. They assume the agreed price equals the market value and leave out the surcharge and the small fees; the figures Kaveri calculates for your deed are the ones to pay.

There is one more payment to plan for, although it is not a government charge on the deed. Under the Income-tax Act, 2025, if the price or the stamp duty value is ₹50 lakh or more, a buyer paying a resident seller must deduct tax at source of 1 per cent of the price or the stamp duty value, whichever is higher, and deposit it with the government. In the first example that is ₹80,000 withheld from the payment to the seller. The rules for a seller who lives abroad are different, so ask a chartered accountant.

How the money is paid

For a deed registered through Kaveri 2.0, the stamp duty and fees are calculated within the application and paid online, by net banking, debit or credit card, or UPI. If you cancel before the document is registered, even after booking a slot, the stamp duty can be refunded; once registration is complete, it cannot.

Karnataka has also introduced digital e-stamps under the Karnataka Stamp (Digital e-Stamp) Rules, 2025: a stamp is an electronically generated impression with a unique number, held in a government repository, and the Kaveri portal now offers an option to buy one. Ask the sub-registrar's office which form of stamp applies to your document.

Registering the sale deed on Kaveri 2.0

1. Register on Kaveri 2.0. Create an account on the Kaveri portal with your name, mobile number and email address; the portal sends you a password. If a party lives abroad or has no Aadhaar, ask the sub-registrar's office early how their identity will be checked.
2. Start the application. Enter the property details. For a sale deed, the seller's details are fetched from the property records (the e-Khata in Bengaluru's city corporations, and land and rural property records elsewhere), so the seller must match them. In the Greater Bengaluru Area, a final e-Khata is required.
3. Add the parties and the deed. Enter the buyer, the seller and the witnesses, and upload the draft deed. An unsigned draft can be submitted for approval, and any power of attorney must be uploaded.
4. Wait for the sub-registrar's check. The office approves the application or sends it back with remarks. It can correct the market value, but it cannot rewrite the body of your deed. After approval, the names, the property schedule, the type of document and the price cannot change; only the payment details can be completed, for example a lender's cheque or draft numbers.
5. Pay online. Pay the stamp duty and fees when the portal asks for them.
6. Book a slot. Choose an appointment at the sub-registrar's office. A booking can be moved, without charge, once 24 hours have passed since you made it.
7. Attend the office. The buyer, the seller and the witnesses attend at the slot, and the photographs and fingerprints of the buyer and the seller are taken for the deed.

A deed must be presented for registration within four months of the date it was signed, under the Registration Act, 1908, so do not sign early and book late.

What to have ready on the day

• Original identity documents for the buyer, the seller and the witnesses, matching what was entered online.
• The approved application, the payment receipts and the final deed.
• The seller's final e-Khata, title documents and encumbrance certificate.
• The original power of attorney, if anyone is signing for a party.
• Your lender's payment details, if part of the price is coming from a loan.
• Witnesses who are adults and are neither the buyer nor the seller; they need to be present throughout.

Mistakes that cost time or money

• Budgeting on the agreed price when the guidance value for the property is higher.
• Assuming the lower rate applies to a resale. It applies only to the first sale of a flat, up to ₹45 lakh.
• Booking before the e-Khata is final and transactable. The application will not go through without it.
• Names that do not match across Aadhaar, the e-Khata and the deed. Spelling differences between Kannada and English records can cause them; fix them before the appointment.
• Missing the four-month window between signing and presenting the deed.
• Forgetting tax deducted at source when the price or the stamp duty value is ₹50 lakh or more.
• Paying intermediaries to speed things up. Fees are paid online; use the department's official helpline if something goes wrong.

After registration

Registration starts the change of owner on the e-Khata. Check that the record moves into your name, pay the next property tax as the owner, and get a fresh encumbrance certificate showing your deed. Buying your first home in Bengaluru lists the other records to update, and the resale documents checklist covers the papers to see before you reach this stage.

Rental agreements are different

A rental agreement is not a sale deed, and its stamp duty is worked out differently. A lease for a term of more than one year must be registered under the Registration Act; many residential agreements run for eleven months, which falls outside that requirement. Rental agreements in Bengaluru explains the rules. If you are buying to let, Nest Partners prepares the rental agreement for the homes it manages and charges no fee to process it; stamp duty and registration of the agreement are separate. The owners page explains the rest of the service.

Common questions

Is stamp duty charged on the agreed price or the guidance value?

On the market value, which is the higher of the price stated in the deed and what the property would fetch in the open market. The guidance value is the benchmark the sub-registrar uses to check it.

Do I still pay registration fees on a home bought with a loan?

Yes. The loan changes who pays the seller, not the charges on the deed. Plan to pay stamp duty and registration from your own funds unless your lender confirms in writing that its sanction covers them.

Before you book a slot, check every name, number and figure against the documents one last time; a single mismatch is enough to hold up a registration.