Updated 17 October 2026. The page that ranks first for this search, a developer blog from August 2026, explains the trade-offs well but gives no Karnataka stamp duty figures, no loan limits, no khata guidance and no resale cost example. This guide adds all four. If you are weighing under-construction against ready-to-move, read Under-Construction vs Ready-to-Move in Bangalore: Costs, GST, RERA and Risk Compared (2026); this article is about buying new from the builder versus buying from an owner.

How big is the price gap between new and resale flats in Bangalore?

There is no official like-for-like index for Bengaluru. What exists are new-supply benchmarks. ANAROCK's Q2 2026 Bengaluru report puts the average quoted base price for new projects at ₹9,450 per sq ft of super built-up area, with Whitefield at ₹10,850, Sarjapur Road at ₹11,560, Thanisandra Main Road at ₹10,300, Mysore Road at ₹8,040 and Electronic City at ₹7,450.

Resale prices depend heavily on the building's age, upkeep and floor. A PropNewz data check (9 October 2026) quoting Knight Frank warns that reported appreciation may overstate what a seller actually realises at resale. So treat any single 'resale discount' number with care. The practical method is to compare the same micro-market, similar age and similar amenities, using registered sale values where you can get them.

What taxes and charges differ between new and resale?

  • GST: 5% on under-construction homes without input tax credit, or 1% for affordable homes (carpet area up to 60 sq m in metros and value up to ₹45 lakh). No GST on a resale flat, or on payments made after the completion or occupancy certificate is issued (HomeFirst).
  • Stamp duty and registration: the same for both. In Karnataka, 5% stamp duty above ₹45 lakh plus cess and surcharge, and a 2% registration fee since 31 August 2025, for about 7.6% in total, charged on the higher of price or guidance value (HomeFirst; The South First).
  • TDS: if the price is above ₹50 lakh, you deduct 1% TDS when paying a resident seller, whether builder or owner (Brigade). Details: TDS on Property Purchase in India, Explained
  • Builder extras on new flats: car park, clubhouse, legal fees, electricity and water deposits and a maintenance corpus are often billed separately. Ask for a full cost sheet.
  • Resale extras: brokerage if you use a broker, the association's transfer charges, any unpaid maintenance, and refurbishment.

Worked example: new vs resale in Whitefield

Illustrative only. A 1,200 sq ft (super built-up) 2 BHK. The new flat is under construction at ₹10,850 per sq ft, the ANAROCK Whitefield average. For the resale flat we assume an asking price 10% lower, ₹9,765 per sq ft, and ₹5 lakh of refurbishment. Both assume the price is above the guidance value and use 7.6% for stamp duty and registration.

  • New flat price: 1,200 × ₹10,850 = ₹1,30,20,000.
  • GST at 5%: ₹6,51,000.
  • Stamp duty and registration at 7.6%: ₹9,89,520.
  • New flat total: ₹1,46,60,520 (before car park, club and corpus).
  • Resale price: 1,200 × ₹9,765 = ₹1,17,18,000.
  • Stamp duty and registration at 7.6%: ₹8,90,568.
  • Refurbishment (assumed): ₹5,00,000.
  • Resale total: ₹1,31,08,568, about ₹15.5 lakh less.

The break-even is the useful number. A new under-construction flat costs about 1.126 times its price (1 + 5% GST + 7.6% duty). A resale flat costs about 1.076 times its price. Divide one by the other and a resale flat can be priced about 4.6% higher than a new one before it costs more, before refurbishment. If a ready flat from a builder already has its OC, there is no GST either, and the gap shrinks to the price difference alone. How builders treat stamp duty on under-construction flats can differ; confirm with the sub-registrar.

Is a home loan different for a resale flat?

The loan-to-value caps are the same for both. The RBI's October 2015 circular, reported by Deccan Herald, allows up to 90% for loans up to ₹30 lakh, 80% for loans between ₹30 lakh and ₹75 lakh, and 75% above ₹75 lakh. On the example above, the minimum down payment is about ₹32.6 lakh for the new flat and ₹29.3 lakh for the resale flat, plus GST, duty and other costs from your own funds.

What differs is timing and checks. A new under-construction flat is funded in stages as the builder hits milestones. A resale loan is disbursed in one go at registration, so your EMI starts at once. For a resale flat, the lender will do its own valuation and title check, and older buildings can get a shorter tenure (Brigade). Ask your lender in writing whether the loan will be on the agreement value or on its valuation. How much you can borrow: LTV Ratio and FOIR: How Much Home Loan You Will Really Get in 2026

Which is riskier: possession delay or a bad title?

Each choice has one main risk. With a new flat, it is delivery: the project must be registered with K-RERA, and you should check its progress reports and completion date before booking. With a resale flat, it is paperwork: you are relying on years of documents passing correctly from owner to owner.

  • New flat: K-RERA registration, approved plan, encumbrance-free land, the builder's past delivery on similar projects, and a payment plan linked to construction stages.
  • Resale flat: the full title chain, encumbrance certificate, e-khata in the seller's name, paid property tax, the original builder's OC, and a no-dues letter from the apartment association.
  • Both: a site or flat visit at different times of day. Use The Site-Visit Checklist Before You Book a Flat

What khata and OC checks matter for a resale flat?

In Bengaluru, the khata decides whether the flat can be registered and taxed cleanly. Confirm the seller has an e-khata, that it matches the sale deed, and whether the property is A-khata or B-khata. The full explanation is in A-Khata, B-Khata and e-Khata in Bengaluru (2026): What a Buyer Must Check Now.

The occupancy certificate matters for loans, utility connections and resale value. Older buildings sometimes lack one. Read Occupancy Certificate vs Completion Certificate in Bengaluru: What to Demand Before You Take Possession before you pay a token amount.

What about maintenance, corpus and building age?

  • New flats: expect to pay a maintenance deposit or corpus at handover, and the association is formed after possession. Early years can bring snag fixes.
  • Resale flats: you inherit the association's track record. Ask for the last two years of accounts, the sinking fund balance, and any pending special levies for lifts, painting or waterproofing.
  • Age: lifts, pumps and waterproofing have finite lives. Budget for them in an older building.
  • Typical charges and GST on maintenance: Maintenance Charges in Bangalore Apartments 2026: GST, Corpus

How do you buy a resale flat in Bangalore, step by step?

  • Agree the price and pay a small token only against a written receipt that says it is refundable if the title fails.
  • Have a lawyer check the title chain, encumbrance certificate, e-khata, tax receipts and the building's OC before you sign the sale agreement.
  • Apply for the loan with the seller's documents. The bank runs its own legal and technical checks.
  • Get a no-dues letter from the apartment association and confirm its transfer charges.
  • If the seller has a loan on the flat, agree in writing how it will be closed and the original documents released at registration.
  • Deduct TDS where the price is above ₹50 lakh, pay stamp duty and register the sale deed at the sub-registrar through the Kaveri system.
  • After registration, transfer the khata, property tax account, electricity and water connections, and association membership to your name.

So which should you buy?

  • Buy resale if you need to move in within months, want an established area, and the documents are clean. Start with Ready To Move.
  • Buy new if you can wait two to four years, want modern specifications and RERA protection, and prefer to pay in stages. Example: Sumadhura Belfort Soukya Road Whitefield.
  • If you want both, a completed project from a builder with its OC gives you new construction without GST.
  • For the older general comparison we published earlier, see Buying a Resale Flat vs a New One: What to Know.