Stamp Duty and Registration Fee in Karnataka

Serial No.	Description of document	Stamp Duty Article No.	Amount in Rupees	Regn Fee Article No.	Amount in Rupees
1	Adoption Deed	3	Rs.500/-	V	Rs.200/-
2	Affidavit	4	Rs.20/-	–	–
3	Agreement relating to sale of immovable property
	(i) with possession	5(e)(i)	@ 5% on market value of the property	I-Note 7(b)	1%
	(ii) without possession	5(e)(ii)	@ 0.1% on consideration amount, Min.Rs.500/-, Max. Rs. 20,000/-	I-Note 7(a)	Rs.200/-
	(iii) Joint Development Agreement	5(f)	@2%	III(a)(i)	1%
	(iv) Sale of movable property-
	(a) possession of property delivered)	5(g)(i)	@3%
	(b) possession of property not delivered)	5(g)(ii)	0.1%, Min Rs.500/- Max Rs.20,000/-
	(v) Chit Agreement	5(i-e)
	(i) Where the chit value <=lakh	5(i-e)(i)	Rs.100/-
	(ii) Where the chit value is > one lakh	5(i-e)(ii)	Rs.100/- + Rs.50/- for every Rs.1 lakh or part thereof exceeding Rs.1 lakh
	(vi) If not otherwise provided for	5(j)	Rs.200/-	IV	Rs.200/-
4	Agreement relating to (1) D.T.D.	6
	(i) where the loan amount is =< Rs. 10 lakhs	6(1))(i)	@0.1%, min. Rs.500/-	I-Note(1-a)(iii)	0.1%, Min Rs.100/- max.Rs.25,000/-
	(ii) where the loan amount is > Rs. 10 lakhs	6(1)(ii)	@0.2%, max. Rs. 10 lakhs.	I-Note(1-a)(iii)	0.1% max.Rs.25,000/-
	(2) Pawn or pledge
	(i) where loan amount is >Rs.1 lakh <Rs.10 lakh	6(2))(i)	@0.1%
	(ii)where loan is > Rs.10 lakhs	6(2)(ii)	@0.2% max. Rs. 10 lakhs.
5	Articles of Association of a Company	10	0.1%, max. Rs. 50 lakhs.
6	Certificate of Sale	15(c)	@5% on the amount of purchase money
7	Certificate of Share/ Scrip/ Stock	16	0.1%
8	Certificate of enrolment in the roll of Advocates	17	Rs.500/-
9	Conveyance (Sale)	20(1)	@5 % on the market value + Surcharge + Cess	I	1%
	Conveyance (Sale of flats/apts.)	20(2)	@5% on the market value + Surcharge + Cess	I	1%
	Conveyance on TDR	20(7)	@3%	I	1%
10	Copy of extract or Certified True copy	21	Rs.10/-
11	Counterpart/Duplicate	22	Rs.500/-
	(a) if the original instrument is chargeable with duty of > Rs.500	22(a)	Same duty as on the original
	(b) in any other case	22(b)	Rs.500/-
12	Exchange of property	26	@5% on the market value+Surcharge+ Cess	I	1%
13	Gift	28
	If Donee is not a family member	28(a)	@5% +Surcharge+ Cess	I	1%
	(ii) If Donee is a family member	28(b)	Rs.5000/-+Surcharge +Cess – property situated within BMRDA/BBMP/ City Corporation limits	I-Note-11(ii)	Rs.1,000/-
			Rs.3000/- + Surcharge + Cess – property situated within City/ Town Municipal/ Council/Town Panchayat limits	I-Note-11(ii)	Rs.1,000/-
			Rs.1000/-+ Surcharge + Cess –property situated within the limits other than the limits specified in items (i) and (ii)	I-Note-11(ii)	Rs.1,000/-
			Provided that, if the property is situated in any of the combination of limits mentioned in items (i), (ii) and (iii) above, the duty payable shall be the maximum of the duties specified in items (i), (ii) and (iii) above.	I-Note-11(ii)	Rs.1,000/-
14	Lease	30
	(i) Up to 1 year residential property	30(1)(i)	@ 0.5% on the total rent/premium/fine/ money advanced – max. Rs.500/-	I – Note-3	0.5% Min Rs.200/-
	(ii) Up to 1 year commercial and industrial property	30(1)(ii)	@ 0.5% on the total rent/premium/fine/ money advanced	I – Note-3	0.5% Min Rs.200/-
	(iii) > 1yr < 10 years	30(1)(iii)	1% on AAR / premium / fine / money advance	I – Note-3	0.5% Min Rs.200/-
	(iv) > 10yrs < 20 years	30(1)(iv)	@2% on AAR / premium / fine / money advance	I – Note-3	0.5% Min Rs.200/-
	(v) > 20yrs < 30 years	30(1)(v)	@3% on AAR / premium / fine / money advance	I – Note-3	0.5% Min Rs.200/-
	(vi) > 30 years	30(1)(vi)	@5% on AAR / premium / fine / money advance or on the market value of the property whichever is higher	I	1%
	(vii) if lease is executed in favour of family member	30(1)(vi) proviso	Rs.5000/-+ Surcharge + Cess – property situated within BMRDA/BBMP/ City Corporation limits	I – Note-3	Rs.1,000/-
			Rs.3000/- + Surcharge + Cess – property situated within City/ Town Municipal/ Council/Town Panchayat limits	I – Note-3	Rs.1,000/-
			Rs.1000/- if the property is situated within the limits other than the limits specified in items (i) and (ii)	I – Note-3	Rs.1,000/-
			Provided that, if the property is situated in any of the combination of limits mentioned in items (i), (ii) and (iii) above, the duty payable shall be the maximum of the duties specified in items (i), (ii) and (iii) above.	I – Note-3	Rs.1,000/-
15	Mortgage	34
	(i) If possession of property is given	34(a)	@5 % on the loan amount + surcharge	I	1%
	(ii) If possession of property is not given	34(b)	0.5% for every Rs. 100/- or Part thereof	I-Note(1-a)(i)	0.5% max. Rs.25,000/-
16	Partition	39
	NA property situated within the limits of
	Municipal /UDA/ Municipal Council/Town Panchayat	39(a)(1)	Rs.1000/- per share	IV(a)(a)(1)	Rs.1,000/- per share
	Other areas than those mentioned in sub-clause (1) above	39(a)(2)	Rs.500/- per share	IV(a)(a)(2)	Rs.500/- per share
	Agricultural Land	39(b)	Rs.250/- per share	IV(a)(b)	Rs.200/- per share
	(c) Movable property or money	39(c)	Rs.250/- per share	IV(a)(c)	Rs.300/- per share
	(d)Combination of above	39(d)	Maximum of above per share	IV(a) IV(a)(d)	Maximum of fee noted in above clauses per each share
17	Partnership	40
	A. Instrument of Constitution	40.A	Rs.1000/-
	B. Reconstitution	40.B
	(a) Where immovable property contributed by a partner remains with the firm at the time of outgoing	40.B(a)	3% on the market value of the property allotted to the other partner
	(b) In any other case	40.B(b)	Rs.1000/-
	C. Dissolution	40(C)
	(a) Where immovable property contributed by a partner is allotted to the other partner at the time of dissolution of the firm	40(C)(a)	3% on the market value of the property remaining with the firm
	(b) In any other case	40(C)(b)	Rs.1000/-
18	Power of Attorney	41
	(a) for the sole purpose of registration of documents w.r.t. a single transaction or for admitting execution of documents;	41(a)	Rs.100/-	XXXI	Rs.200/-
	(b) Authorizing one or more person to act in single transaction other than the case mentioned in clause(a)	41(b)	Rs.100/-	IV	Rs.200/-
	(c) Authorizing <=5 persons to act jointly or severally in >one transaction or generally	41(c)	Rs.100/-	IV	Rs.200/-
	(d) Authorizing >5<=10 persons to act jointly or severally in >one transaction or generally	41(d)	Rs.200/-	IV	Rs.200/-
	(e)given for consideration	41(e)	@5%	I	1%
	(ea) given to a promoter / developer	41(ea)	@2%	III(a)(i)	1%
	( (eb) given to person other than the family members to sell the immovable property	41(eb)	@ 5 %	I-Note(10)	1%
	(ec) given to person other than the family members to sell TDR	41(ec)	@3%	I	1%
	(f) In any other case	41(f)	Rs.200/-	IV	Rs.200/-
19	Re-conveyance of mortgage property	44	Rs.100/-	III(iii)	Rs.200/-
20	Release	45
	(i) Release not between family members	45(a)	Rs.5%	I	1%
	(ii) Release between family members	45(b)	Rs.5000/-+Surcharge +Cess – property situated within BMRDA/BBMP/ City Corporation limits	I-Note-11(i)	Rs.1,000/-
			Rs.3000/- + Surcharge + Cess – property situated within City/ Town Municipal/ Council/Town Panchayat limits	I-Note-11(i)	Rs.1,000/-
			Rs.1000/- if the property is situated within the limits other than the limits specified in items (i) and (ii)	I-Note-11(i)	Rs.1,000/-
			Provided that, if the property is situated in any of the combination of limits mentioned in items (i), (ii) and (iii) above, the duty payable shall be the maximum of the duties specified in items (i), (ii) and (iii) above.	I-Note-11(i)	Rs.1,000/-
21	Security Bond	47
	(a) When the amount secured <= Rs.1000	47(a)	0.5%
	(b) In any other case	47(b)	Rs.200/-
22	Settlement	48
	(i) If disposition of property other than family	48(A)(i)	@5 %	I	1%
	(ii) If disposition of property among the family members	48(A)(ii)	Rs.5000/-+Surcharge +Cess – property situated within BMRDA/BBMP/ City Corporation limits	I-Note-11(iii)	Rs.1,000/-
			Rs.3000/- + Surcharge + Cess – property situated within City/ Town Municipal/ Council/Town Panchayat limits	I-Note-11(iii)	Rs.1,000/-
			Rs.1000/- if the property is situated within the limits other than the limits specified in items (i) and (ii)	I-Note-11(iii)	Rs.1,000/-
			Provided that, if the property is situated in any of the combination of limits mentioned in items (i), (ii) and (iii) above, the duty payable shall be the maximum of the duties specified in items (i), (ii) and (iii) above.	I-Note-11(iii)	Rs.1,000/-
23	Surrender of Lease	51	Rs.100/-	II	Rs.200/-
24	Transfer	52
	(a) Of debentures		0.5% max Rs.1000/-
	(b) Of any interest secured by bond, mortgage or policy of insurance		Rs.100/-
	(c) Of any property under sec 25 of the Administrator Generals Act, 1963		Rs.100/-
	(d) Of any Trust property from one trust to another trust or from Trust to trustee or beneficiary or from trustee to trust or trustee or beneficiary, as the case may be.		5% on the market value of the property	I	1%
25	Transfer of Lease	53
	(a) Where the remaining period of lease is =<30 years	53(a)	5% on consideration amount for lease transfer
	(b) Where the remaining period of lease is >30 years	53(b)	5% on the market value of the property which is the subject matter of transfer
26	Trust	54
	(i) Trust made exclusively for public religious & charitable purposes.	54(A)(i)	Rs.1000/-	I	1%
	(j) Trust made for the management & custody of properties for the purpose of distributing the benefits/profits of the property to the beneficiaries and where there is no transfer/disposition of property, in any way.	54(A)(ii)	Rs.1000/-	I	1%
	(k) Trust made involves the transfer/ disposition of property, in any way.	54(A)(iii)	@5% [under article No. 20(1)]	I	1%
27	Warrant for Goods	55	Rs.50/-
28	Will deed	No Article	NIL	VI	Rs.200/-
29	Deposit of a sealed cover containing a will	No Article	NIL	VIII	Rs.1000/-

(Updated till 15/02/2018)

Tags: karnataka PROPERTY Property Law

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