Stamp duty and registration charges in Karnataka

3.4.1 What are registration charges in Bangalore?

Registration charges in Bangalore are the state charges that you pay to register the sale deed of your flat. They have two main parts. The first part is stamp duty, a tax under the Karnataka Stamp Act, 1957. The IGR Karnataka table lists conveyance, including flats and apartments, at 5% of the market value. Surcharge and additional duty are added to that 5%. The second part is the registration fee under the Registration Act, 1908. The fee is 2% for a conveyance. You pay both through the Kaveri system of the Department of Stamps and Registration, before or at the sub-registrar office. The department calculates both on the “market value” of the property. For a conveyance by BDA or KHB, the table uses the consideration shown in the document instead. GST is a separate tax on an under-construction flat. The builder collects GST, so it is not part of registration charges.

Charge	Rate in the IGR Karnataka table (checked 10 Oct 2026)	Paid to
Stamp duty on conveyance (including flats and apartments)	5% of the market value	State, through Kaveri
Surcharge	Added to stamp duty. Rate not shown in the table. Unverified by Sachi.	State, through Kaveri
Additional duty	Added to stamp duty. Rate not shown in the table. Unverified by Sachi.	State, through Kaveri
Registration fee on conveyance	2% (Rs 20 for every Rs 1,000)	State, through Kaveri

3.4.2 How much will you pay on a ₹1 crore flat?

On a flat with a market value of ₹1 crore, the stamp duty and registration fee come to ₹7 lakh. Stamp duty at 5% is ₹5,00,000. The registration fee at 2% is ₹2,00,000. Section 3B(1) of the Karnataka Stamp Act adds an additional duty of ten percent on the duty charged on a conveyance. On this flat, that is ₹50,000, so the total is at least ₹7.5 lakh. Sachi read section 3B on Indian Kanoon, because India Code did not load on 10 October 2026. Indian Kanoon is not a government portal, so check this line in your Kaveri assessment. The surcharge rate for Bengaluru is unverified and adds to this total. Duty is charged on the market value, which can differ from your agreement price. For a flat sold by a promoter, land owner or developer, Article 20(2) of the Schedule uses the market value of the fully constructed flat. This applies at any stage of construction. So an under-construction flat pays duty as if it were complete.

Line on a ₹1 crore market value	Amount	Status
Stamp duty, 5%	₹5,00,000	Verified (IGR table)
Registration fee, 2%	₹2,00,000	Verified (Gazette, 29 Aug 2025)
Additional duty, 10% of stamp duty	₹50,000	Section 3B(1), read on Indian Kanoon. Confirm in Kaveri.
Surcharge	Not calculated	Unverified
Subtotal	₹7,50,000	Excludes surcharge

3.4.3 When did the registration fee change from 1% to 2%?

The registration fee changed from 1% to 2% on 31 August 2025. The Government of Karnataka issued notification RD/46/MNMU/2025 on 29 August 2025. It was published in the Karnataka Gazette Extraordinary, No. 513, on the same day. The notification uses the power in section 78 of the Registration Act, 1908. It amends Article I(4)(a) of the Table of Registration Fees. The old text was “For every Rs. 1,000 or part” Rs 10. The new text is Rs 20, which is 2%. The same notification changes “one rupee” to “two rupee” in Articles III(a)(i) and III(a)(ii). An IGR Karnataka press note of the same date confirms the change from 1% to 2% from 31 August 2025. A cost sheet, broker quote or website that still shows 1% is out of date.

Before 31 August 2025, many cost estimates used a total of 6.6% (5% duty, 1% fee, 0.6% surcharge and cess). That 0.6% split is from secondary sources and is unverified by Sachi. With the 2% fee, the same method gives 7.6%. Treat 7.6% as an estimate only, not as a rate from the Act.

3.4.4 Do you pay stamp duty on the agreement for sale too?

Yes, the agreement for sale is a separate instrument, and the IGR Karnataka table charges it separately from the sale deed. For a new flat, the builder and buyer often sign an agreement for sale first, and the sale deed later. The table lists three kinds of agreement relating to the sale of immovable property. An agreement without possession has stamp duty of 0.5% of the market value equal to the consideration, with a minimum of Rs 500. Its registration fee is Rs 200. An agreement with possession has stamp duty of 5% of the market value and a 2% registration fee, the same as a conveyance. A joint development agreement between a landowner and a builder has 2% duty and a 2% fee. That last one matters to the builder, not to you. Ask the builder which kind your agreement is. Article 5, Explanation-II of the Schedule adjusts the duty paid on the agreement against the duty on the later sale deed between the same parties.

Instrument (IGR Karnataka table)	Stamp duty	Registration fee
Agreement for sale, without possession	0.5% of market value equal to the consideration, minimum Rs 500	Rs 200
Agreement for sale, with possession	5% of the market value	2%
Joint development agreement	2%	2% of the market value of the property under development
Conveyance (including flats and apartments)	5% of the market value + surcharge + additional duty	2%

Sachi read Article 5 in a copy of the Schedule as amended to about 2017, hosted on ipindia.gov.in. The current Act text on India Code did not load on 10 October 2026. That older copy shows a different rate for an agreement without possession. It is ten paise for every Rs 100, with a maximum of Rs 20,000 and a minimum of Rs 500. The IGR table shows 0.5% with a minimum of Rs 500 and no maximum. Sachi uses the IGR figure and has not checked the current Act for a cap. Check that the Kaveri assessment for your sale deed deducts the duty that you paid on the agreement.

3.4.5 Is there a lower rate for a cheaper new flat?

Possibly, but Sachi could not confirm that the lower rate still applies in 2026. Article 20(2A) of the Schedule to the Karnataka Stamp Act covers a conveyance relating to the first sale of a flat or apartment. It sets 2% where the market value is ₹20 lakh or less. It sets 3% where the market value is above ₹20 lakh and up to and including ₹35 lakh. The Karnataka Stamp (Amendment) Bill, 2021 (LA Bill No. 29 of 2021) inserts a third band. That band is 3% above ₹35 lakh and up to and including ₹45 lakh. The current IGR Karnataka table does not show these slabs. It shows one rate of 5% for conveyance, including flats and apartments. India Code did not load on 10 October 2026, so Sachi could not read the current Act. So confirm the current status with the Sub-Registrar or in Kaveri. Do not reduce your budget until the Kaveri assessment for your deed shows the lower rate.

Market value, first sale of a flat	Rate in Article 20(2A)	Status on 10 Oct 2026
₹20 lakh or less	2%	In the Schedule. Not in the IGR table.
Above ₹20 lakh, up to and including ₹35 lakh	3%	In the Schedule. Not in the IGR table.
Above ₹35 lakh, up to and including ₹45 lakh	3%	Inserted by LA Bill No. 29 of 2021. Not in the IGR table.
Above ₹45 lakh	5% (Article 20(1))	IGR table

3.4.6 What should you check before registration day?

Before registration day, check four things: the e-khata, the value, the amount and the payment trail. First, a sale inside Greater Bengaluru limits needs a transactable Final e-khata. A Final e-khata can start as non-transactable. It supports a sale only after the EC upload makes it transactable. Second, check the market value that Kaveri uses for your flat. The department publishes revised guidance values on the IGR Karnataka site. The IGR table charges duty on the market value, not on your price. For a flat sold by the builder, Article 20(2) uses the value of the fully constructed flat. Third, check the amount in the Kaveri assessment line by line against this chapter: 5% duty, 2% fee, and the surcharge and additional duty lines. Fourth, pay only through Kaveri or an official challan. Do not pay stamp duty in cash to an agent or into a personal account. Keep every receipt with your registered deed. If the deed changes after the assessment, ask whether Kaveri must calculate the charges again.

Check	Where	Why
Transactable Final e-khata	GBA e-Aasthi portal	Kaveri does not register a sale without a Final e-khata. A non-transactable one cannot be sold.
Market value	Kaveri assessment and IGR guidance values	Duty and fee use this value
Amount by line	Kaveri assessment	Catches a 1% fee or a missing line
Payment proof	Kaveri challan and receipt	Proof for the bank and for later disputes