Guidance Value Bangalore 2026 — Stamp Duty & Registration Cost

Stamp duty and registration in Karnataka are charged on the higher of two figures: the agreement value or the government's notified guidance value for that location. If you paid ₹85 lakh for a flat in Indiranagar but the guidance value is ₹90 lakh, you pay stamp duty on ₹90 lakh. That gap has widened in 2026.

What guidance value is and why it matters

Guidance value — Karnataka's equivalent of the ready-reckoner or circle rate used in other states — is the minimum value per square foot or per square metre that the Karnataka Stamp Act notifies for each sub-registrar zone. It is revised periodically by the Department of Stamps and Registration. The February 2026 revision increased guidance values in Bengaluru's urban limits by 6–15%, with higher revisions in rapidly-developing corridors.

A further revision was under consideration from April 1, 2026. As of late May 2026, that notification had not been issued. Buyers and sellers in mid-transaction should check the Kaveri Online portal (kaveri.karnataka.gov.in) for the current notified value before the registration date, since a revision between agreement and registration affects the stamp duty payable.

Registration fee hike: 1% to 2%

Separately from the guidance value revision, the Karnataka government increased the registration fee from 1% to 2% of the transaction value, effective August 31, 2025. This change alone adds ₹90,000 to the cost of a ₹90 lakh registration.

How the total statutory cost breaks down

On a residential property in Bengaluru, the combined statutory cost now runs approximately 7.5–7.6% of the transaction value, built from: stamp duty at 5% (with additional cess and surcharge bringing the effective rate to approximately 5.6%), registration fee at 2%, and BBMP/BMRDA infrastructure levy where applicable. Buyers who budgeted 6–6.5% based on older guidance are underestimating.

• Stamp duty: 5% base, plus cess and surcharge — effective rate approximately 5.6% on most residential transactions
• Registration fee: 2% of the transaction value (revised effective August 31, 2025)
• BBMP betterment/infrastructure levy: applicable on certain property categories
• The calculation base is the higher of agreement value or current guidance value — check the portal before finalising

How to check the current guidance value

The Kaveri Online portal at kaveri.karnataka.gov.in has a guidance value calculator. Enter the sub-registrar office, the property type (residential apartment, residential site, commercial, agricultural), and the dimensions. The portal returns the current notified rate and a stamp duty estimate. Verify this against your sale agreement value and calculate on whichever is higher. The portal is updated when the Stamps and Registration Department issues a revised notification; it may lag by a few days on the day of notification.

What triggers an under-valuation reference

Where the Sub-Registrar believes the agreement value understates the true transaction value — not merely that it is below guidance value, but that the actual price paid is higher than declared — a reference under Section 45A of the Karnataka Stamp Act is made to the Deputy Commissioner for valuation. This freezes the registration pending the DC's determination. An under-valuation finding results in a deficiency demand plus a penalty. We see these most often on commercial and high-value residential transactions in Whitefield, Sarjapur Road, and the central business corridors.

The distinction matters: registering at guidance value where the actual agreed price is higher does not avoid Section 45A — it may trigger it. The declaration in the sale deed must match the actual consideration.

Zone-wise variability

Guidance values are notified at the sub-registrar-office level. Bengaluru has more than 30 sub-registrar offices, and rates vary substantially even within the same zone. A property straddling two survey numbers under different sub-registrar jurisdictions may attract different rates per square foot on each part. The Kaveri portal uses the correct office if you enter the PID or the survey number correctly — cross-check before assuming.