How property transfer (registration) works in Nepal

General information, not legal or tax advice. Fees, tax rates and procedures change, and registration fees differ by province and type of local government. Confirm with the land office, your municipality or a lawyer before you pay anything.

In Nepal, ownership of land or a house passes only when a deed is registered at the government land office. A signed agreement or payment alone does not transfer ownership, and a sale deed that is not registered has no legal validity. This guide explains the process as set out in the Ministry of Land Management's Land Administration Directive 2081, and the main costs.

Which office?

Registration has been done at the Land Revenue Office (Malpot Karyalaya). In 2026 the government began calling these offices Land Administration Offices (Bhumi Prashasan Karyalaya) and started moving some services, such as registration and name transfer, to municipalities in phases. Ask locally which office handles land in your area. If the plot must be divided, the Survey Office (Napi) is also involved.

Before you go: checks for both sides

The directive lists what buyer and seller should confirm before applying:

• The Lalpurja matches the map, and the area, shape and boundaries on the ground match the map.
• Who actually occupies the land.
• Road or path access, on the map and on the ground.
• The agreed price.
• Any freeze (rokka) or encroachment.
• The type of land (ordinary raikar, guthi and so on).
• Whether co-heirs, rights-holders or a registered tenant (mohi) need to sign.
• That any house or structures being sold are written into the deed.

Documents

Under the directive (section 123), an application usually needs:

• The deed (two copies; three if the land is in another district, or is guthi land).
• A joint application by seller and buyer.
• The original Lalpurja.
• The land revenue (malpot) receipt for the current fiscal year.
• A letter from the local government on the value of the house, if there is one, and a recommendation confirming house and road access.
• The capital gains tax computation form, when the price is above the threshold set by the Finance Act.
• Citizenship certificate copies of both parties (a passport copy or certified recommendation for foreigners; a birth certificate and guardian's citizenship for a minor; registration certificate, PAN and authorisation for an organisation).
• For guthi land, the consent of the Guthi Sansthan (or Pashupati Amalkot Kachahari) and the current rent (kut) receipt.

The deed must be written by the parties themselves or by a licensed deed writer (lekhapadhi byabasayi); a deed writer licensed in another district is not accepted. Both parties also declare that they do not hold land above the legal ceiling.

Step by step at the office

1. Token: you receive a token (tokens stop two hours before closing).
2. The plot (kitta) number and area are marked in red ink so they cannot be altered.
3. Staff check the records and any rokka, including freezes placed from other districts.
4. If part of a plot is being sold, the deed goes to the Survey Office for plot division (kitta-kat), and any area difference is corrected first.
5. Seller, buyer and witnesses give thumbprints, signatures and identification in front of the registration staff. The officer explains the effect of the deed and asks both sides whether the money has been paid.
6. The deed price is checked against the government minimum valuation.
7. Fees and capital gains tax are paid.
8. The deed is passed and given a registration number.
9. The records section completes the mutation (dakhil kharej) and prepares the new Lalpurja in the buyer's name.

Without plot division, a deed can be passed the same day once fees are paid. With plot division, it is passed after the Survey Office returns it.

A seller abroad can act through an authorised attorney (akhtiyari) certified before a district judge or at a Nepali embassy or consulate. A deed in which the attorney is also the buyer cannot be passed.

Registration fee

The registration fee is set each year by each province's Finance Act and depends on the type of local government where the land is. It is charged on the deed price or the government minimum valuation, whichever is higher.

For example, Bagmati Province's Finance Act 2083 (FY 2083/84) sets these rates on sale deeds:

• Metropolitan city in Kathmandu Valley: 5.3%
• Municipality in Kathmandu Valley: 4.8%
• Metropolitan city outside the Valley: 5.15%
• Sub-metropolitan city: 4.65%
• Municipality outside the Valley: 4.5%
• Rural municipality: 3%

It gives a 25% concession when the buyer is a woman, a person over 70, an orphaned minor, or a husband and wife jointly; 35% for single women (with proof) and for women buying land in a rural municipality; only the largest single concession applies. Other provinces set their own rates, so ask the land office or check your province's current Finance Act.

The rules we checked do not say which party pays the registration fee. Buyers commonly pay it, but it is negotiable, so write it into your agreement.

Capital gains tax (paid by the seller)

When an individual sells land or a house, tax is due on the gain (sale price minus cost). The land office collects it before passing the deed. According to the Inland Revenue Department's tax rates for FY 2083/84, the rate is:

• 7.5% of the gain if the seller has owned the property for five years or more
• 10% if owned for less than five years

These rates were raised by the Finance Act 2083 (previously 5% and 7.5%). The Income Tax Act excludes some disposals, including a private house owned for ten years or more in which the owner has lived for a total of ten years, disposals for less than Rs 10 lakh, and transfers within three generations by means other than sale. Conditions are detailed, so confirm with the tax office.

Paying safely

Some provinces require proof that the price was paid through the banking system. Bagmati's Finance Act 2083, for example, requires banking-channel payment for deals between Rs 5 lakh and Rs 50 lakh, and, above Rs 50 lakh, a good-for-payment cheque, bank guarantee, e-payment or deposit into the seller's account, with proof certified by both parties. Never hand over cash outside the office.

After registration

• Collect the new Lalpurja and keep a certified copy.
• Update your property tax record with the municipality.
• Transfer the electricity meter: NEA's meter transfer page lists the citizenship certificate, Lalpurja, the registered deed (rajinama) and a photo, with dues cleared. Transfer water and other connections too.

Online services

The land information system lets owners create accounts to view their own property records, and banks place and release mortgage freezes online. The Survey Department's Mero Kitta service takes applications for maps and plot records online. Online services are expanding, so ask your land office what is available.

Checklist

• Ownership, map, boundaries, road access and rokka checked
• Documents ready, including current malpot receipt and local recommendations
• Deed by a licensed deed writer
• Registration fee and capital gains tax worked out with current rates
• Payment through the banking system
• New Lalpurja collected; tax record, meter and water transferred