Stamp Duty in Karnataka explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Karnataka levies stamp duty under the Karnataka Stamp Act, 1957. Property stamp duty is slab-based on guidance value — roughly 2% up to ₹20 lakh, 3% up to ₹45 lakh and 5% above ₹45 lakh — plus a 10% cess and a surcharge, with a 1% registration fee. Rates are indicative; confirm on the Kaveri portal.
Overview
Stamp duty in Karnataka is charged on instruments that transfer or create interests in property. The state uses a guidance value (government minimum value) as the floor, so duty applies to the higher of guidance value or the actual consideration. Karnataka is notable for slab-based conveyance rates that give a concession to lower-value properties.
Applicable Law and Authority
The governing statute is the Karnataka Stamp Act, 1957, with registration under the Registration Act, 1908. Both are administered by the Department of Stamps and Registration, Karnataka through Sub-Registrar offices. Payment and much of the workflow run through the Kaveri Online Services portal.
Stamp Duty Rates by Instrument
The following bands are indicative. A cess (typically 10% of stamp duty) and a surcharge (about 2% urban/BBMP, up to 10% rural) apply on the base duty, so the effective rate is a little higher than the headline figure. Verify on the Kaveri portal.
| Instrument / value band | Base stamp duty | Registration fee |
|---|---|---|
| Sale deed — value up to ₹20 lakh | 2% of value | 1% |
| Sale deed — ₹21 lakh to ₹45 lakh | 3% of value | 1% |
| Sale deed — above ₹45 lakh | 5% of value | 1% |
| Add-on: cess + surcharge | ~10% cess + 2%–10% surcharge on base duty | — |
| Gift deed to family member | Fixed ~₹1,000–₹5,000 + cess/surcharge | Fixed (nominal) |
| Gift deed to non-family | Conveyance rate on market value | 1% |
| Lease (short term) | Small % of average annual rent | 1% |
| Lease (long term) | Graded towards conveyance rate | 1% |
How Duty Is Computed — Worked Example
Take a flat in BBMP limits with an actual price of ₹60,00,000 and a guidance value of ₹55,00,000. Duty is charged on the higher figure, ₹60,00,000, which falls in the above-₹45-lakh band at 5%: base stamp duty ₹3,00,000. Add a 10% cess (₹30,000) and a 2% surcharge (₹6,000) on the base duty, giving about ₹3,36,000 total stamp duty. Registration fee at 1% is ₹60,000. Total statutory cost roughly ₹3,96,000.
Process and Documents
Check guidance value on Kaveri, pay stamp duty and registration fee online, book a Sub-Registrar slot, and present the deed with parties and witnesses for biometric registration. Common documents: draft sale/gift deed, PAN and Aadhaar of parties, prior title deeds, encumbrance certificate, katha/khata extract, and payment challans.
Due Dates and Penalties
Instruments should be stamped at or before execution and registered within four months under the Registration Act. Deficient stamp duty attracts penalty on impounding, and an insufficiently stamped document is not admissible in evidence until regularised. Delayed registration can be condoned within an additional four months on payment of a fine.