Property registration and taxes

General information, not legal or tax advice. Fees, tax rates and procedures change with each budget and differ by province. Confirm with the Land Revenue Office, a tax adviser or a lawyer before you agree a price.

A sale is final only when it is registered at the Land Revenue Office (Malpot), which some recent official documents call the Land Administration Office, and the record shows the buyer as the owner. Here is how it usually works and what it costs. For a step-by-step walk-through, see How property transfer (registration) works.

The documents

Under section 123 of the government's Land Administration Directive 2081, a sale deed is submitted with:

• a joint application from buyer and seller;
• the original lalpurja;
• the land tax receipt (malpot tiro) for the current year;
• for a house, a letter from the local government on the house's value;
• the local government's recommendation describing the house and road (ghar-bato sifaris);
• for a sale above the limit set in that year's finance act, the capital gains tax calculation form;
• copies of the buyer's and seller's citizenship certificates (for a minor, the birth certificate and a parent's or guardian's citizenship).

Offices may also ask for photos, the trace map, or the building permit and completion certificate, so ask for the current list beforehand.

The deed and the registration

1. A licensed deed writer (lekhapadhi byawasayi) drafts the sale deed (rajinama) with the price, plot details and the parties.
2. The office checks the record for mortgages, freezes and court cases, and compares the price with its minimum valuation for the area.
3. The registration fee and the seller's capital gains tax are paid at the office; the deed is not passed until the tax is collected.
4. Both parties sign and give thumbprints in front of the officer.
5. The record is updated and a new lalpurja is issued in the buyer's name.

Registration fee (rajinama dastur)

Each province sets the rate in its yearly finance act. In Bagmati Province, for FY 2083/84, the fee on a sale deed is:

• 5.3% in Kathmandu Valley metropolitan cities and 4.8% in Valley municipalities;
• 5.15% in metropolitan cities, 4.65% in sub-metropolitan cities and 4.5% in municipalities outside the Valley;
• 3% in rural municipalities.

Other provinces set their own rates. The fee is charged on the deed price, or on the office's minimum valuation if the deed price is lower.

Concessions in Bagmati:

• 25% off for a woman, a person over 70, or a child who has lost both parents buying in their own name, and the same for a husband and wife buying jointly;
• 35% off for a single woman (with proof) and for a woman buying land in a rural municipality;
• 25% off for some other groups, such as people with disabilities and Dalits.

Only the single largest concession applies. Rates change with each year's budget, so confirm the current rate at the Land Revenue Office before you agree the price.

Capital gains tax

• An individual who sells land or a house pays tax on the gain: the sale price minus what they paid, with allowed costs.
• For FY 2083/84 (from mid-July 2026) the rate is 7.5% if the property was held for five years or more, and 10% if it was held for less than five years (up from 5% and 7.5%).
• It is collected at the Land Revenue Office at registration, as a final tax.
• Under the Inland Revenue Department's rules it does not apply to: a private house the seller has owned for at least ten years and lived in for at least ten years in total (the house and the land under it, up to 1 ropani); a sale by an individual for less than Rs 10 lakh; and a transfer within three generations other than by sale. Ask the Land Revenue Office or a tax adviser whether one applies to you.

Who pays what

By custom, the buyer pays the registration fee and the seller pays the capital gains tax, but the two can agree otherwise: write it in the agreement. Also budget for:

• the deed writer's fee and small office and stamp charges;
• ward recommendation fees;
• the surveyor, if you have the plot measured;
• the agent's commission, if any, agreed in writing beforehand.

Paying through a bank

In Bagmati Province, payment for a property deal of Rs 5 lakh or more must go through the banking system, and both sides must show the proof at registration. For deals above Rs 50 lakh the proof is a good-for-payment cheque, bank guarantee, e-payment or a bank voucher for cash deposited into the seller's account.

Large sales

News reports in April 2026 said the Department of Land Management and Archive had told land offices that deals worth more than Rs 3 crore in metropolitan and sub-metropolitan cities must go through licensed real estate companies (an earlier version had been suspended in March 2026). We could not check the circular itself, so ask the Land Revenue Office whether and how it applies to your sale.

Don't under-declare the price

Writing a lower price in the deed to save fees is illegal, and it hurts the buyer too: the bank values the property lower for a loan, and when you sell, your gain (and tax) is worked out from the lower price.

After registration

• Check the new lalpurja carefully: names, kitta number and area.
• Register the change with the municipality for property tax, and transfer the electricity and water accounts into your name.
• Keep the deed, receipts and tax papers safe.

Selling? See Selling land or a house: a practical guide. Buying? Read Avoiding property scams first.