A reported ₹41.47 lakh for the 1 BHK, ₹75 lakh for the 2 BHK. That gap is ₹33.5 lakh, but the real difference is larger than it looks, because the smaller unit gets tax treatment the bigger one does not.
Key takeaways
- Reported: 1 BHK ~₹41.47 lakh, 2 BHK ~₹75 lakh, 2.5 BHK ~₹82 lakh
- The 1 BHK gets 3% stamp duty and possibly 1% GST; the 2 BHK gets neither
- All-in gap is wider than the sticker gap: about ₹44.1 lakh against ₹84.5 lakh
- 1 BHK rents more readily; 2 BHK resells more readily
- The 2.5 BHK’s half room needs to be measured before you pay for it
Full project page, with Kalyani’s own figures separated from what is merely reported: Kalyani LivingTree, Bagalur — 25 acres, ten 24-floor towers.
The real gap, once tax is included
On reported pricing the 1 BHK is about ₹41.47 lakh and the 2 BHK about ₹75 lakh. A ₹33.5 lakh difference on the sticker.
But the two sit on opposite sides of the ₹45 lakh line. The 1 BHK attracts 3% stamp duty on a first sale from the builder and, if its carpet area is 60 sq m or less, 1% GST. The 2 BHK attracts 5% and 5%.
Run both. The 1 BHK lands near ₹44.12 lakh all-in, with charges of about 6.4%. The 2 BHK at ₹75 lakh carries charges near 12.7%, taking it to roughly ₹84.5 lakh.
So the real gap is about ₹40.4 lakh, not ₹33.5 lakh. Nearly ₹7 lakh of that difference is tax, and no lender will finance it — it comes from your own savings at registration.
What each one is actually for
The 1 BHK is a first home or a rental asset. It gets a single person or a couple out of renting and into an asset at a reachable price. It is not a family home and will not become one.
The 2 BHK is a family home, or at least a home you can stay in when circumstances change — a child, a parent moving in, someone working from home permanently.
The question that settles it is not which is better value per square foot. It is how long you intend to stay. If the answer is three to five years and then move, the 1 BHK’s lower entry and lower tax make it the efficient choice. If the answer is ten years or more, buying something you will outgrow in four is a false economy — you pay a second round of stamp duty, registration and moving costs to correct it.
Rental and resale pull in opposite directions
This is the part worth understanding properly, because the two units behave differently as assets.
On rental yield, the 1 BHK wins. Smaller units almost always produce a higher gross yield, and the airport corridor has a steady tenant base of younger workers and airport staff who want exactly this. At an all-in ₹44.12 lakh you need roughly ₹14,700 a month for 4% gross.
On resale, the 2 BHK wins. The buyer pool for a 2 BHK is much larger — families, upgraders, investors — while 1 BHK resale depends on a narrower set of buyers. In a project reported at 2,522 homes, a large share of them smaller units, you will also have a lot of identical competition when you come to sell.
Choose according to which you actually plan to do. Buying a 1 BHK intending to sell in three years is the combination most likely to disappoint.
The 2.5 BHK, and what to measure
Reported at about ₹82 lakh, roughly ₹7 lakh above the 2 BHK.
In Bengaluru a “2.5 BHK” is normally a two-bedroom flat with a small third room — a study, a staff room, or a bedroom that takes a single bed and nothing else. Sometimes it is genuinely useful. Sometimes it is a cupboard with a window and a ₹7 lakh price tag.
So measure it. Take a tape to the site visit. If the room will not take a single bed and a wardrobe with space to walk between them, it is a study, and you should price it as a study rather than as half a bedroom.
Ask too whether that half room counts in the carpet area for GST purposes, because on a unit near a threshold it can matter. Our note on what you actually pay for in carpet area covers how these rooms are treated.
The threshold trap
One specific warning for anyone buying near the ₹45 lakh line.
Both concessions are tested on the gross amount charged, not the base price. Floor rise, a car park and a clubhouse charge all count. A 1 BHK listed at ₹43 lakh can cross ₹45 lakh by the time the cost sheet is complete — and the moment it does, stamp duty goes from 3% to 5% and GST from 1% to 5% together.
The result is a genuinely perverse outcome: a ₹46 lakh unit can cost more all-in than a ₹44 lakh one by far more than the ₹2 lakh difference in price.
So if you are buying a 1 BHK here, get the full cost sheet before choosing a floor. It can be worth taking a lower floor specifically to stay under the threshold, and that is a decision to make deliberately rather than discover afterwards.
How we would decide
Three questions, in order.
How long will you live there? Under five years, the 1 BHK’s lower entry and tax make sense. Over ten, buy the space you will need rather than the space you need today.
Are you buying to live or to let? To let, the 1 BHK yields better. To live and later sell, the 2 BHK has the deeper buyer pool.
Can you comfortably afford the 2 BHK’s all-in ₹84.5 lakh, including about ₹9.5 lakh of non-financeable tax? If stretching to it would leave you without reserves, the 1 BHK is the better decision regardless of which is the nicer home. The most common mistake at this budget is not buying too small. It is buying at the top of what a lender will approve and having nothing left.
Common questions
Should I buy a 1 BHK or 2 BHK at Kalyani LivingTree?
A 1 BHK suits a stay of under five years or a rental purchase, and gets 3% stamp duty plus possibly 1% GST. A 2 BHK suits a longer stay and resells more easily. All-in, the reported prices work out near Rs 44.12 lakh and Rs 84.5 lakh respectively.
Why is the tax so different between the two?
The 1 BHK falls under Rs 45 lakh, so stamp duty is 3% instead of 5% on a first sale from the builder, and GST can be 1% instead of 5% if carpet area is 60 sq m or less. Charges are about 6.4% against 12.7%.
Which gives a better rental yield?
The 1 BHK. Smaller units generally yield more, and the airport corridor has steady demand from younger workers and airport staff. At an all-in Rs 44.12 lakh you would need about Rs 14,700 a month for a 4% gross yield.
Which is easier to resell?
The 2 BHK, by a clear margin. The buyer pool is larger – families, upgraders and investors – while 1 BHK resale depends on a narrower set of buyers, and in a project this size you will have substantial identical competition.
What is a 2.5 BHK?
Usually a two-bedroom flat with a small third room used as a study or staff room. Measure it. If it will not take a single bed and a wardrobe with room to walk between them, price it as a study rather than half a bedroom.
Can floor rise cost me the tax concession?
Yes. Both concessions are tested on the gross amount charged, so floor rise, car park and clubhouse charges count. Crossing Rs 45 lakh loses both at once, which can make a Rs 46 lakh unit cost more all-in than a Rs 44 lakh one.
Looking at LivingTree?
We are channel partners, not brokers. We will get the RERA number from the builder in writing before you pay anything, and tell you plainly whether the tax concessions apply to your unit.
Related reading
Official figures from Kalyani Developers’ own project page, read 3 October 2026. Items marked reported come from secondary sources and could not be confirmed with the builder. Statutory rates verified 3 October 2026. Nothing here is an offer or a contract — verify any registration number on the Karnataka RERA portal.
