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House rent tax

घर बहाल कर

Responsible office

Ward office / municipality revenue section (वडा कार्यालय / नगरपालिका राजस्व शाखा)

वडा कार्यालय / नगरपालिका

Who can applyPeople who earn rent from a house, flat or land within a municipality (whether the landlord pays directly or the tenant withholds is not confirmed).

Typical timeNot published — confirm at the municipality; KMC discount deadline is the end of Ashoj 2083.

Taxes / chargesHouse rent tax (घर बहाल कर) is the tax itself — rates in fees above.

01 · Before you apply

Essential information

Legal basis

Local Government Operation Act 2074; each local level's Finance Act 2083 (e.g. KMC Finance Act 2083)

Fee information as of

FY 2083/84 (Kathmandu Metropolitan City)

Source updated

2083-03-04 BS (Onlinekhabar report on KMC Finance Act 2083)

Data confidence

low

02 · Prepare

Documents you need

Bring original documents together with readable photocopies. Names, dates and record details should match across every document.

Not published in sources found — confirm at the office

03 · At the office

Step-by-step process

1
Work out the annual rent received.
2
Apply the local rate (Kathmandu Metropolitan City FY 2083/84: 5% if annual residential rent is below Rs 2,40,000; 7% if higher).
3
Pay at the ward office or municipal revenue section — exact procedure not published.
4
In Kathmandu Metropolitan City, pay by the end of Ashoj 2083 for the 10% discount.

04 · Cost

Fees and charges

House rent tax — Kathmandu Metropolitan City (residential)

KMC Finance Act 2083

5% of annual rent below Rs 2,40,000; 7% if higher (cut from 10%)

Early-payment discount — Kathmandu Metropolitan City

10% if paid by the end of Ashoj 2083

House rent tax — Lalitpur, Pokhara

Not published in sources found — confirm at the municipality

Provincial registration fee if a rent deed is registered at the Land Revenue Office

Separate from the municipal rent tax; Lumbini figure read from OCR — confirm

Bagmati: 3% / 2% / 1% of the first month's rent where monthly rent exceeds Rs 1 lakh; Lumbini: 4.5% / 4% / 3% of the deed amount

05 · Digital options

Online services

Kathmandu Metropolitan City website (fees in KMC Finance Act 2083)Lalitpur Metropolitan City website Pokhara Metropolitan City website

06 · Read carefully

Important notes

Rates differ by local level; only Kathmandu Metropolitan City's FY 2083/84 rates were found.
Step order is indicative: no current citizen charter for this service could be retrieved — confirm at the office.

07 · Where to go