What guidance value and e-Khata mean, where the 2026 revision stands, and the questions every Karnataka plot buyer should ask.
Two phrases appear in almost every conversation about buying land in Karnataka this year: guidance value and e-Khata. One sets the floor for what a property must be registered at, and therefore much of the tax paid on it. The other is the digital record that says the property exists and who owns it. Both have been in the news through 2026, and both deserve a clear explanation.
Guidance value: the state’s reference price
The guidance value is the minimum value per square foot or per acre, fixed by the Karnataka government for each area, at which a property must be registered. If you agree a price above it, stamp duty is charged on your agreed price; if below, it is charged on the guidance value. It is not a market price, and in many parts of Bengaluru actual transactions take place well above it. But it matters, because it determines the minimum duty payable and it often influences bank valuations.
Karnataka last revised guidance values in October 2023, when, as Star of Mysore reported, values rose by around 30%. Through 2026 a further revision has been widely discussed. In February, the same paper reported that the state was likely to raise values by 15% to 20% from 1 April, while noting that no official announcement had yet been made. Later reports described proposed zone-wise increases for Bengaluru ranging, depending on the source, from single digits to more than 30%, and noted that the revision had not been formally notified.
We have not been able to confirm, as of early November 2026, that a revised schedule has been notified statewide or that it has taken effect in the areas around Devanahalli. Buyers should check the current guidance value for the specific survey number on the state’s Kaveri 2.0 registration portal, or ask the sub-registrar’s office, rather than rely on reports.
The guidance value is a floor for tax, not a measure of worth. Read it as part of the cost of registration, not as a verdict on price.
What it costs to register
Stamp duty and the registration fee are calculated on the higher of the agreed price and the guidance value. Recent reports put Karnataka stamp duty at around 5% for properties above ₹45 lakh, with additional surcharges and cess depending on the area, and describe the registration fee as having risen from 1% to 2% in 2025. Sources differ on the exact components, so we would treat these figures as indicative and confirm the current rates with the sub-registrar, the Kaveri portal or your lawyer before budgeting. Our piece on the true cost of buying a plot in Karnataka sets out the full list of charges to plan for.
The essentials
- Guidance value: the government’s minimum value for registration in each area
- Last revised in October 2023; a further revision was discussed through 2026
- Notification of a 2026 revision could not be confirmed at the time of writing
- Duty is charged on the higher of the agreed price and the guidance value
- e-Khata: the digital property record; e-Swathu is the system used for gram panchayat areas
- Form 9 and Form 11B are the key e-Swathu documents for rural property
e-Khata and e-Swathu: the digital record
A khata is the property record held by the local body. It identifies the property for tax and is needed for most transactions, including registration, building approvals and bank loans. Karnataka has been moving these records online. In urban Bengaluru, the digital version is known as the e-Khata. In gram panchayat areas, which include many plotted developments around Devanahalli, the equivalent system is e-Swathu, run by the Rural Development and Panchayat Raj department.
Two e-Swathu documents come up most often. Form 9 is the record, issued by the gram panchayat, for non-agricultural property in its area. Form 11B is an extract associated with ownership records and property tax. In 2025–26 the state introduced an upgraded e-Swathu 2.0, which reports describe as covering close to a hundred lakh rural properties, with applications handled through the gram panchayat office rather than entirely online.
The state has also run regularisation drives, including the issue of so-called B-Khatas for properties that do not yet meet all the requirements for a regular record. A B-Khata is a record of the property for tax, not a confirmation that its layout is approved; buyers should treat the distinction with care.
How to read the news, and what to ask
When a headline announces that guidance values will rise, the practical questions are simple: has the revision been notified, from what date, and what is the new value for the survey number you are considering? When a headline concerns e-Khata or e-Swathu, ask which record the property already has and whether it is the record your bank and the sub-registrar will accept. Our guide to reading government announcements applies the same discipline to infrastructure news.
- Find the current guidance value for the exact survey number on Kaveri 2.0.
- Ask whether any revision has been formally notified, and from which date.
- Confirm the current stamp duty, surcharge, cess and registration fee.
- Ask which khata record the plot carries: e-Khata, or Form 9 and Form 11B under e-Swathu.
- Confirm that the layout is approved by the planning authority and registered with RERA.
- Have a property lawyer review the title, the record and the approvals together.
Our BIAAPA, RERA and clear title checklist covers the approvals that sit alongside these records.
Where Lake Botanica stands
At Lake Botanica, Earthenhues Estates has kept the paperwork simple. The layout is BIAAPA-approved and RERA-registered, with clear title, bank loans available, and plots ready for registration. The team is happy to walk buyers through the documents that apply to each plot and to explain the registration process in plain terms. Site visits run Monday to Saturday, 9 am to 6 pm; call +91 76767 63011, or explore Lake Botanica online.
This article is general information, not legal or tax advice. Guidance values, stamp duty, registration fees and property record rules change and can vary by location. Please confirm current figures with the sub-registrar’s office or the Kaveri 2.0 portal, and consult a qualified property lawyer before any transaction.
Sources
- Star of Mysore: Property prices to go up in Karnataka? (February 2026)
- PropNewz: Karnataka guidance value revision not yet notified (May 2026)
- PropNewz: Bengaluru guidance value revision 2026 (June 2026)
- The Realty Today: e-Swathu regularisation in Karnataka (October 2025)
- Adda247: Karnataka introduces e-Swathu 2.0
- Housing.com: e-Swathu Karnataka, Form 9 and Form 11B (March 2026)
