Stamp Duty & Registration Charges in Karnataka
Karnataka charges stamp duty under the Karnataka Stamp Act, 1957 (Karnataka Act 34 of 1957), Schedule as amended by the Karnataka Stamp (Amendment) Act, 2023 (Act 04 of 2024, in force 03-02-2024) and the Karnataka Stamp (Amendment) Act, 2025. A sale deed attracts 5% + surcharge & cess, and registration costs Rs 20 per Rs 1,000 or part (2%) of value under Article I(4)(a) of the Table of Registration Fees, raised from 1% with effect from 31-08-2025 (Notification RD/46/MNMU/2025 dated 29-08-2025); no upper cap. Pick an instrument below for an indicative estimate, then check the Karnataka-specific rules and FAQs.
Governing law: Karnataka Stamp Act, 1957 (Karnataka Act 34 of 1957), Schedule as amended by the Karnataka Stamp (Amendment) Act, 2023 (Act 04 of 2024, in force 03-02-2024) and the Karnataka Stamp (Amendment) Act, 2025. Rates last verified .
Karnataka stamp duty estimate
Enter the amounts above to see an indicative estimate.
Karnataka stamp duty by instrument
| Instrument | Stamp duty in Karnataka |
|---|---|
| Sale deed / conveyance | Article 20(1): 5% of market value (guidance value) or consideration, whichever is higher. A surcharge (additional duty) and a 10% cess on the duty are levied on top, taking the effective rate to about 5.6% in Bengaluru (surcharge/cess figures from secondary sources). |
| Rent / lease / leave & licence agreement | Article 30(1): lease up to 1 year: 0.5% (50 paise per Rs 100) on the average annual rent plus premium, fine and money advanced (security deposit); for residential property capped at Rs 500, no cap for commercial/industrial. Longer terms on the same base: 1% (1-10 yrs), 2% (10-20 yrs), 3% (20-30 yrs); above 30 yrs/perpetual = conveyance duty. Leases to spouse, parents, children or siblings: Rs 5,000 (BMRDA/BBMP/city corporation), Rs 3,000 (municipal council/town panchayat), Rs 1,000 elsewhere. |
| Gift deed | Article 28: to a non-family donee, same duty as conveyance (5%) on market value. To family (father, mother, spouse, son, daughter, daughter-in-law, brothers, sisters, grandchildren): flat Rs 5,000 in BMRDA/BBMP/city corporation limits, Rs 3,000 in city/town municipal council or town panchayat limits, Rs 1,000 elsewhere. |
| General power of attorney | Article 41(c): Rs 500 when authorising up to five persons to act in more than one transaction or generally; 41(d): Rs 1,000 for six to ten persons (both raised by Act 04 of 2024). POA for consideration or coupled with interest authorising sale of immovable property: conveyance duty (Art. 41(e)); developer POA (JDA): 2% of market value (Art. 41(ea)). |
| Special power of attorney | Article 41(a)/(b): Rs 500 for a POA to present/admit execution of documents or to act in a single transaction (raised from Rs 100 by Act 04 of 2024). |
| Affidavit | Article 4: Rs 100 (raised from Rs 20 by the Karnataka Stamp (Amendment) Act, 2023, in force 03-02-2024). |
| Agreement / MoU (not otherwise provided) | Article 5(j), agreement not otherwise provided for: Rs 500 (raised from Rs 200 in Feb 2024). Agreements to sell immovable property, development agreements, share/debenture agreements etc. have separate entries. |
| Indemnity bond | Article 29: same duty as a security bond (Art. 47): Rs 2 per Rs 100 where the amount secured does not exceed Rs 1,000; Rs 500 in any other case (rates as amended in Feb 2024). |
| Mortgage deed | Article 34(b), mortgage without possession (not hypothecation): 50 paise per Rs 100 (0.5%) of the amount secured. With possession: conveyance duty on the amount secured. Deposit of title deeds (Art. 6): 0.5% of the loan amount since Feb 2024. |
| Partnership deed | Article 40A: Rs 2,000 for constitution of a partnership. Reconstitution/dissolution where immovable property passes: 5% of market value; otherwise Rs 2,000. LLP constitution (Art. 40-A): Rs 5,000 up to Rs 10 lakh capital, plus Rs 1,000 per Rs 5 lakh above, max Rs 25 lakh. |
What is specific to Karnataka
- Market value for stamp duty is the 'guidance value' fixed by the Central Valuation Committee; duty is on the higher of guidance value and consideration.
- Registration fee doubled from 1% to 2% on 31-08-2025; applicants who had booked appointments before that date had to pay the difference online.
- The Karnataka Stamp (Amendment) Act, 2023 (in force 03-02-2024) raised fixed duties on over 50 instruments, e.g. affidavit Rs 20 to Rs 100 and power of attorney Rs 100 to Rs 500, and inserted Article 56 for bank guarantees (Rs 300 paper / Rs 200 e-bank guarantee).
- Gifts and leases to close family attract flat duty that depends on location: Rs 5,000 in BMRDA/BBMP/city corporation areas, Rs 3,000 in municipal council/town panchayat areas, Rs 1,000 elsewhere.
- Digital e-stamps were given statutory recognition by the Karnataka Stamp (Amendment) Act, 2025 and the Digital e-Stamp Rules, 2025.
E-stamping and franking: E-stamp certificates are available statewide. The Karnataka Stamp (Amendment) Act, 2025 recognises 'digital e-stamp' as an impressed stamp and allows electronic payment of duty; the Karnataka Stamp (Digital e-Stamp) Rules, 2025 were notified on 07-08-2025. Duty and fees for registered documents are paid online through the Kaveri 2.0 portal (K2 challan).
Method and sources
Ad-valorem instruments apply the recorded Karnataka rate to the higher of the consideration and the government / market value you enter, then apply any recorded minimum or maximum. Rent instruments apply the recorded rate to the rent base described for Karnataka. Registration fee is estimated only for sale deeds; other instruments show the recorded note. Rates last verified 30 September 2026.
- IGR Karnataka - Karnataka Stamp Act 1957 Schedule (consolidated to 20-04-2017)
- Karnataka Gazette - Karnataka Stamp (Amendment) Act, 2023 (Act 04 of 2024)
- IGR Karnataka - Registration fee notification RD/46/MNMU/2025 (2% from 31-08-2025)
- IGR Karnataka - Press release on registration fee revision
- IGR Karnataka - Karnataka Stamp (Digital e-Stamp) Rules, 2025
- Mondaq - Karnataka Stamp (Amendment) Act 2025 digital e-stamp (secondary)
- Mondaq - Karnataka Stamp (Amendment) Act 2023 summary (secondary)
- HomeFirst - Karnataka stamp duty 2026 (secondary)
Official portals: Department of Stamps and Registration, Karnataka (IGR), Kaveri Online Services (registration, EC, CC)
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