Integrated property tax and land tax
एकीकृत सम्पत्ति कर / भूमि कर (मालपोत)
Responsible office
Ward office / municipality revenue section (वडा कार्यालय / नगरपालिका राजस्व शाखा)
वडा कार्यालय / नगरपालिका
01 · Before you apply
Essential information
Legal basis
Local Government Operation Act 2074; each local level's Finance Act 2083 (e.g. Kathmandu Metropolitan City Finance Bill/Act 2083, Schedule 1)
Fee information as of
FY 2083/84 (Kathmandu Metropolitan City)
Source updated
2083-04-01 BS (KMC Finance Bill/Act 2083 posted on kathmandu.gov.np)
Data confidence
medium
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
Go to the ward office or the municipality's revenue section (Lalitpur Metropolitan City has service pages for property-tax assessment).
- 2
The municipality values your land (by road/area rates) and buildings (by construction type, less depreciation) under its Finance Act 2083.
- 3
In Kathmandu Metropolitan City the tax is charged on the total valuation in progressive slabs (see fees).
- 4
Pay by the deadline; in Kathmandu Metropolitan City, paying by the end of Ashoj 2083 earns a 10% discount.
- 5
Keep the receipt — it is needed for land registration, building permits and ward recommendations.
04 · Cost
Fees and charges
Property tax — Kathmandu Metropolitan City, FY 2083/84 (progressive slabs on the total valuation of land and buildings)
Schedule 1 of KMC Finance Bill/Act 2083, decoded from a legacy-font (Preeti) PDF. The schedule's own per-band and cumulative amounts match these rates exactly. KMC posted this text as the Finance Bill 2083 (in its Acts list, 1 Shrawan 2083); news says the Finance Act took effect from 1 Shrawan, but changes made on passage are unknown — confirm with KMC before relying on it.
0.01% on the first Rs 1 crore; 0.015% on Rs 1–2 crore; 0.02% on Rs 2–3 crore; 0.04% on Rs 3–4 crore; 0.06% on Rs 4–5 crore; 0.10% on Rs 5–6 crore; 0.30% on Rs 6–8 crore; 0.45% on Rs 8–10 crore; 0.60% above Rs 10 crore
KMC worked amounts (tax on a valuation at the top of each band, before discount)
Cumulative column of the same schedule
Rs 1,000 at Rs 1 crore; Rs 2,500 at 2 crore; Rs 4,500 at 3 crore; Rs 8,500 at 4 crore; Rs 14,500 at 5 crore; Rs 24,500 at 6 crore; Rs 84,500 at 8 crore; Rs 1,74,500 at 10 crore
Property tax / land tax — Lalitpur and Pokhara
Set by each local level's Finance Act 2083; not found online
Not published in sources found — confirm at the municipality
Early-payment discount — Kathmandu Metropolitan City
KMC Finance Bill/Act 2083 discount clause (read from the legacy-font PDF) and news reports
10% of the current year's property tax, business tax and house rent tax if paid by the end of Ashoj 2083
Late penalty
No late-fee rule could be read in KMC's 2083 text; KMC waives penalties on arrears cleared by the end of Ashoj 2083 (news)
Not published — confirm at the ward
05 · Digital options
Online services
06 · Read carefully
Important notes
- Worked example (inference from the KMC slabs): a property valued at Rs 1.5 crore pays Rs 1,000 + 0.015% of Rs 50 lakh = Rs 1,750, or Rs 1,575 with the 10% early-payment discount.
- KMC's Finance Bill/Act 2083 also has schedules for building valuation and depreciation and a land-value list by road/area (about 96 entries); their figures could not be read reliably from the legacy-font PDF — ask the ward how your valuation was set.
- KMC also made some recommendation fees free in FY 2083/84.
- Lalitpur Metropolitan City lists property-tax assessment and valuation (सम्पत्ति कर निर्धारण / मूल्याङ्कन) as service pages; their documents and rates were not read.
- Step order is indicative: no current citizen charter for this service could be retrieved — confirm at the office.
07 · Where to go
Office information
Address
Singha Durbar, Kathmandu
Phone
+977-1-4200318Phone
+977-1-4200432Phone
+977-1-4200291Website
https://mofaga.gov.np/08 · Verification