Stamp Duty Calculation in Karnataka
SR NO | ARTICLENO | ARTICLE_NAME | SAC_RULE_DESC |
1 |
1(i)(a) |
Acknowledge of a Debt – upto Rs.5000/- |
Fixed Stamp Duty Amount of Rs. 2 |
2 |
2(B) |
Administration Bond – In any other case |
Fixed Stamp Duty Amount of Rs. 100 |
3 |
3 |
Adoption Deed |
Fixed Stamp Duty Amount of Rs.1000 |
4 | 4 | Affidavit | Fixed Stamp Duty Amount of Rs.100 |
5 |
1(i)(b) |
Acknowledge of a Debt – more than 5000/- | Rs.2 + Rs.2 for every thousand or part thereof subject to maximum ofRs0.1000/- |
6 |
1(ii) | Acknowledgement of Letter, Article, Package, Parcel ….. | Re.1 for every Rs.100/- or part thereof of the amount charged therefore |
7 |
5(a) |
Sale of Bill Exchange |
Re.1 for every Rs.10000/- or part thereof |
8 |
5(b) |
Purchase or Sale of Government Security |
Re.1 for every Rs.10000/- or part thereof of the value of the securityatthe time of its purchase or sale |
9 |
5(c)(i) | Sale or Purchase of Shares, Stocks Bonds, Debenture Stock or other marketable security between members of Stock Exchange | Re.1 for every Rs.10000/- or part thereof of the value of the securityatthe time of its purchase or sale as the case may be |
10 |
5(c)(ii) |
Agreement or its records or MOA – In any other case | Re.1 for every Rs.10000/- or part thereof or the value of the Securityatthe time of its purchase or sale as the case may be |
11 |
5(e)(ii) | Agreement or its records or MOA – Sale of immovable property wherein part performance of the contract, possession of the contract, possession of the property is not delivered |
50 paise for every Rs.100 or part thereof on the market value or consideration subject to minimum of Rs.500 |
12 |
5(g)(i) | Agreement or its records or MOA – Sale of moveable property, possession of the property is delivered |
3% of the consideration or market value whichever is higher |
13 |
5(g)(ii) | Agreement or its records or MOA – Sale of moveable property, possession of the property is not delivered | 0.1% on the market value equal to the amount of Consideration subject maximum of Rs.20000/- but not less than Rs.500 |
14 |
5(i) | Agreement relating to contract between Depository Participant and Client for opening Demat A/c |
Fixed Stamp Duty Amount of Rs. 50 |
15 |
5(i-a) | Agreement relating to Contract between Stock Broker or Sub Broker (agent) and client for Stock Market Operations |
Fixed Stamp Duty Amount of Rs. 50 |
16 |
5(i-b) | Agreement relating to Advertisement or telecasting or broadcasting of programs | 0.1% on the amount but not less than Rs.200 |
17 |
5(i-c) | Agreement relating to assignment or transfer of intellectual property rights, patent rights, copy rights or trade market rights |
0.1% on the amount or consideration but not less than Rs.200 |
18 |
5(i-d)(i) | Agreement relating to building works or labour or services – Upto Rs.10 lakhs |
Fixed Stamp Duty Amount of Rs. 500 |
19 |
5(i-d)(ii) | Agreement or its records or MOA – Agreement relating to building works or labour or services Above Rs.10 lakhs | Rs.500/- and in addition Rs.500 for every Rs.10 lakhs or part thereof in excess of Rs.10 lakhs subject to maximum of Rs.10 lakhs |
20 |
5(i-e)(i) | Chit Agreement – Where the value of the chit does not exceed Rs.1 lakh |
Fixed Stamp Duty Amount of Rs.500 |
21 |
5(i-e)(ii) | Chit Agreement – Where the value of the chit exceeds Rs.1 lakh | Rs.500 plus Rs.100 for every 1 lakh rupees or part thereof,exceeding 1lakh |
22 | 5(J) | Agreement (in any other cases) | Fixed Stamp Duty Amount of Rs.500 |
23 |
6(1)(i) | Agreement relating to DTD – Loan amount does not exceed Rs.10 lakhs | 0.5% on the loan or debt amount subject to a minimum of Rs.500 |
24 |
6(1)(ii) | Agreement relating to DTD – Loan amount exceeding Rs.10 lakhs |
0.5% on the loan or debt amount |
25 |
6(2)(i) | Pawn or Pledge of Movable Property – Loan amount above Rs.1 lakh and upto Rs.10 lakh |
0.5% on the loan or debt amount |
26 |
6(2)(ii) | Pawn or Pledge of Movable Property – Loan amount above Rs.10 lakhs |
0.5% on the loan or debt amount |
27 |
7 |
Appointment in execution of a power |
Fixed Stamp Duty Amount of Rs. 1000 |
28 |
8(a) |
Appraisement or Valuation – Upto Rs.1000 | 2% on Consideration price subject to minimum Rs.100/- |
29 |
8(b) | Appraisement or Valuation – In any other case |
Fixed Stamp Duty Amount of Rs.200 |
30 | 9 | Apprenticeship Deed | Fixed Stamp Duty Amount of Rs. 100 |
31 |
10 |
Articles of Association of a Company | Rs.5000 for every Rs.10 lakhs or part thereof subject or maximum of1 Crore |
32 |
12(a) | Bond – Amount secured does not exceed Rs.1000 | Rs.2 for every Rs.100 or part thereof subject to minimum ofRs.100 |
33 |
12(b) |
Bond – Amount exceeding Rs.1000 | Rs.2 for every Rs.100 or part thereof subject to minimum ofRs.100 |
34 |
13 |
Bottomry Bond | 2% on consideration price subject to minimum of Rs.100 |
35 |
15(a) | Certificate of Sale – Purchase money does not exceed Rs.10 |
Fixed Stamp Duty Amount of Rs. 1 |
36 |
15(b) | Certificate of Sale – Purchase money does not exceed Rs.25 |
Fixed Stamp Duty Amount of Rs.2 |
37 |
15(c) |
Certificate of Sale – In any other case | 5% for market value equal to the amount of purchase money |
38 |
16 | Certificate evidencing right or title of the holder thereof, or any other person, either to any share, scrip or stock in or of any incorporated company |
0.1% of the value of the share, scrip or stock |
39 |
17 |
Certificate of Enrolment as Advocate |
Fixed Stamp Duty Amount of Rs.2000 |
40 | 18 | Charter Party | Fixed Stamp Duty Amount of Rs. 100 |
41 | 19 | Composition Deed | Fixed Stamp Duty Amount of Rs.500 |
42 | 21 | Copy of Extract | Fixed Stamp Duty Amount of Rs.50 |
43 |
22 |
Counter part or Duplicate |
Fixed Stamp Duty Amount of Rs.1000 |
44 |
23 |
Customs Bond or Excise Bond Art 23(b) |
Fixed Stamp Duty Amount of Rs. 100 |
45 | 24 | Delivery order in respect of Goods | 0.1% on the consideration price |
46 | 25 | Divorce | Fixed Stamp Duty Amount of Rs.500 |
47 |
27(b)(iii) | Further charges Hypothecation of Movable property loan upto 10 Lakhs 34(d)(i) |
0.5% on the consideration price |
48 |
27(b)(iii) | Further charges Loan exceeding 10 Lakhs 34(d)(ii) |
0.5% subject to maximum of 10 lakhs |
49 |
29 |
Indemnity Bond (As per Article 47) | 2% on the consideration price subject to maximum of Rs.500 |
50 |
30(1)(i) | Lease of Immovable Property – Not exceeding 1 year in case of Residential property | 0.5% on average annual rent fine premium subject to maximumof Rs.500 |
51 |
30(1)(ii) | Lease of Immovable Property – Not exceeding 1 year in case of commercial industrial property |
0.5% on AAR, fine, premium, advance |
52 |
30(2) | Lease of Movable Property – Lease of movable property rent fixed, no premium30(2)(a)(i)upto 10 years | 1% on consideration price subject to maximum of 2 lakh rupees |
53 |
30(2)(a)(ii) | Lease of Movable Property – Above 10 years | 1.5% on consideration price subject to maximum of 2 lakh rupees |
54 |
30(2)(b) | Lease of Movable Property – Lease granted for fine or premium but no rent | 1.5% on amount or fine or premium subject to maximum of 2 lakh rupees |
55 |
30(2)(c) | Lease of Movable Property – Lease for fine premium and also rent | 1.5% on consideration price subject to maximum of 2 lakh rupees |
56 | 31 | Letter of Allotment | Fixed Stamp Duty Amount of Rs.10 |
57 |
32-A (i) |
Letter of License – Not more than 1 year in case of residential property | 0.5% on the total amount or value of average annual rent, premium, fine,money advance subjected to maximum of Rs.500 |
58 |
32-A(ii) |
Letter of License – Not more than 1 year in case of commercial industrial property | 0.5% on the total amount or value of average annual rent, premium, fine,money advance subjected to minimum of Rs.50 |
59 | 32-A(iii) | Letter of License – 1 year to 10 year | 1% on the Consideration price |
60 | 32-A(iv) | Letter of License – 10 year to 20 year | 2% on the Consideration price |
61 | 32-A(v) | Letter of License – 20 to 30 year | 3% on the Consideration price |
62 |
33 |
Memorandum of Association of a company |
Fixed Stamp Duty Amount of Rs.5000 |
63 |
34(d)(i) | Mortgage Deed – Hypothecation of movable property loan upto Rs.10 lakh |
Rs.50 for every Rs.10,000 or part thereof |
64 |
34(d)(ii) |
Mortgage Deed – loan exceeding 10 lakhs |
Rs.50 for every Rs.10,000 or part thereof |
65 |
37(a) | Note or memorandum of record sent by broker to his principal intimating the purchase or sale through stock exchange of any goods or commodities |
0.003% on value of goods or commodities |
66 |
37(b) | Note or memorandum of record sent by broker to his principal intimating the purchase or sale through stock exchange of any share, scrip, stock, bond, debenture (other than Government Security) |
0.003% on value of goods or commodities |
67 |
37(c) | Note or memorandum of record sent by broker to his principal intimating the purchase or sale through stock exchange of a Government Securities |
0.003% on value of goods or commodities |
68 |
37(d) | Note or memorandum of record sent by broker to his principal intimating the purchase or sale through stock exchange other Securities |
0.003% on value of goods or commodities |
69 |
37(e) |
Note or memorandum of record sent by broker to his principal intimating the purchase or sale through stock exchange of futures and options trading of securities |
0.003% on value of goods or commodities |
70 |
37(f) | Note or memorandum of record sent by broker to his principal intimating the purchase or sale through stock exchange of forward contracts commodities |
0.003% on value of goods or commodities |
71 |
38 |
Note of Protest by the Master of a ship |
Fixed Stamp Duty Amount of Rs. 50 |
72 |
39(a)(1) | Partition – Non Agricultural property in BBMP, UDA, BMRDA, Municipal Councils or Town Panchayats |
Rs.5000 for each share. |
73 | 39(a)(2) | Partition – Other Areas | Rs.3000 for each share. |
74 | 39(b) | Partition – Agricultural Land | Rs.1000 for each share. |
75 | 39(c) | Partition – Movable Property | Rs.1000 for each share. |
76 | 39(d) | Partition – Combination of all above | Rs.5000 for each share. |
77 |
40 (A) |
Partnership – Constitution of Partnership |
Fixed Stamp Duty Amount of Rs. 2000 |
78 |
40(B)(b) |
Partnership – Reconstitution |
Fixed Stamp Duty Amount of Rs.2000 |
79 |
40(C) |
Partnership – Dissolution | 5% on a market value or consideration price |
80 |
40A(a) | Limited Liability Partnership – Capital Upto Rs.10 lakhs |
Fixed Stamp Duty Amount of Rs.5000 |
81 |
40A(b) |
Limited Liability Partnership – Capital more than Rs.10 lakhs |
Rs.5000 plus Rs.1000 for every Rs.5 lakhs or part thereof,exceedingRs0.10 lakhs capital amount, subject to a maximum of Rs.25 lakhs |
82 |
40B | Limited Liability Partnership – Reconstruction or Amalgamation | 5% on consideration or market value of the property whichever is higher |
83 |
41(d) | Power of Attorney – authorizing more than 5 to 10 persons to act jointly in more than one transaction or generally |
Fixed Stamp Duty Amount of Rs.1000 |
84 |
41(e) | Power of Attorney – Authorizing to sell property |
5% on market value of property |
85 |
41(eb) | Power of Attorney – when sale power given to other than family members |
5% on market value of property |
86 |
41(f) | Power of Attorney – when given for trading operation |
Fixed Stamp Duty Amount of Rs.100 |
87 |
41(g) | Power of Attorney – when given for depository participant |
Fixed Stamp Duty Amount of Rs.100 |
88 | 41(h) | Power of Attorney – in any other case | Fixed Stamp Duty Amount of Rs.500 |
89 | 42 | Protest of Bill / Note | Fixed Stamp Duty Amount of Rs. 10 |
90 | 43 | Protest by the Master of a Ship | Fixed Stamp Duty Amount of Rs. 50 |
91 |
44 |
Re-Conveyance of mortgaged property |
Fixed Stamp Duty Amount of Rs.200 |
92 |
12(a) | Respondentia Bond – Amount Secured does not exceed Rs.1000 | Rs.2 for every Rs.100 or part thereof subject to minimum ofRs.100 |
93 |
12(b) | Respondentia Bond – Amount exceeding Rs.1000 | Rs.2 for every Rs.100 or part thereof subject to minimum ofRs.100 |
94 | 47 | Security Bond or Mortgage Deed | Fixed Stamp Duty Amount of Rs.500 |
95 |
49 |
Share Warrants | One and half times the duty payable on conveyance, 7.5% onconsiderationprice |
96 | 50 | Shipping | Fixed Stamp Duty Amount of Rs. 2 |
97 | 51 | Surrender of Lease (Art 40b) | Fixed Stamp Duty Amount of Rs.200 |
98 |
52(a) |
Transfer of debentures | 0.5% on consideration subject to maximum of Rs.1000 |
99 |
52(b) | Transfer any interest secured by bond or policy of insurance |
Fixed Stamp Duty Amount of Rs.200 |
100 | 53A | Transfer of License | 5% on Market Value |
101 |
54(i) | Trust made for public religious and charitable purpose |
Fixed Stamp Duty Amount of Rs.2000 |
102 |
54(ii) | Trust made for management and custody of property where there is no transfer / disposition of property |
Fixed Stamp Duty Amount of Rs.2000 |
103 | 55 | Warrants of Goods | Fixed Stamp Duty Amount of Rs. 50 |
104 |
2(a) |
Administration Bond – Upto Rs.1000/- | 2% on consideration price subject to minimum of Rs.100 |
105 |
41(a) | Power of Attorney – for admitting executing of document |
Fixed Stamp Duty Amount of Rs.500 |
106 |
20(5)(i) | Conveyance – Industrial machinery treated as movable |
3% on market value or consideration |
107 |
41(b) | Power of Attorney – for authorising one or more person to act in a single transaction |
Fixed Stamp Duty Amount of Rs.500 |
108 |
41(c) | Power of Attorney – for authorising more than 5 person to act jointly |
Fixed Stamp Duty Amount of Rs.500 |
109 |
52(c) | Transfer – property under section 25 of administrator generals act 1963. |
Fixed Stamp Duty Amount of Rs.200 |
110 |
18A(1) |
Purchase or Sale of Government Securities – 5(b) | Re.1 for every Rs.10000/- or part thereof of the value of the securityatthe time of its purchase or sale, as the case may be, subject to maximum of Rs.1000/- |
111 |
18A(1) | Purchase or Sale of Government Securities – 37(c) |
0.3% on the Consideration price |
112 |
18A(2) | Securities of incorporated company of other body corporate submitted to clearing house office stock exchange recognized under the Securities Contract (regulartion) Act, 1956. – 5(c)(i) |
Re.1 for every Rs.10000/- or part thereof of the value of the securityatthe time of its purchase or sale as the case may be |
113 |
18A(2) |
Securities of incorporated company of other body corporate submitted to clearing house office stock exchange recognized under the Securities Contract (regulartion) Act, 1956. – 37(b) |
0.3% on the Consideration price |
114 |
18A(3) | Securities of incorporated company or other body corporate submitted to clearing house office stock exchange not recognized under the securities contract (regulation) Act, 1956. – 5(c)(i) |
Re.1 for every Rs.10000/- or part thereof of the value of the securityatthe time of its purchase or sale as the case may be |
115 |
18A(3) | Securities of incorporated company or other body corporate submitted to clearing house office stock exchange not recognized under the securities contract (regulation) Act, 1956. – 37(b) |
0.3% on the Consideration price |
116 |
40(C)(b) | Partnership – Dissolution – Immovable properties |
Fixed Stamp Duty Amount of Rs.2000 |
117 | 32 | Letter of licence | Fixed Stamp Duty Amount of Rs. 100 |
118 |
56(i) | Bank Guarantee – If related to paper bank guarantee |
Fixed Stamp Duty Amount of Rs. 300 |
119 |
56(ii) | Bank Guarantee – If relating to e-bank guarantee |
Fixed Stamp Duty Amount of Rs. 200 |
