Guidance value in Karnataka: what it is and how to look it up

What the guidance value is

The guidance value, also called the market value guideline, is a rate per unit of area that the state sets for each area, street or village and for each kind of property. A Central Valuation Committee estimates and revises the rates, and the state publishes them under section 45-B of the Karnataka Stamp Act, 1957.

Why it matters

• Stamp duty and the registration fee are worked out on the price or the guidance value, whichever is higher. See Stamp duty and registration.
• Income-tax law uses the same value. When it is well above the price, the seller’s capital gain can be worked out on it, and the buyer can be taxed on the difference. Ask a chartered accountant if your price is below it.

How to look it up

1. Open Kaveri Online Services, the Department of Stamps and Registration’s website, and choose the guidance value search.
2. Enter the district and the area or village. The advanced search also asks for the registration district and the sub-registrar’s office.
3. Choose the property’s use and type, such as a residential site, and enter its area with the unit.
4. Read the rate and the value the site shows, and compare them with the price you have been offered.

Note the unit: a rate can be per square foot, per square metre or, for farmland, per acre. If you cannot find the area, the sub-registrar’s office for the property can tell you the rate.

Where the 2026 revision stands

Guidance values across the state were last revised from 1 October 2023, when they rose by about 25% to 30% on average, according to news reports at the time. In February 2026 the state was reported to be planning another rise of 15% to 20% from April 2026, and in May 2026 a law firm noted that no revision had been issued. As of 31 October 2026 we have not found a notification of new values. When one is issued, it will appear in Updates.

It is not the market price

The guidance value is a floor for duty, not a fair price for the plot. Plots often sell above it, and sometimes below it. Compare the asking prices of similar plots nearby, and if the gap between the price and the guidance value looks large, ask your advocate or a registered valuer why.