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Land and house registration fee rates by province (reference)

घरजग्गा रजिष्ट्रेशन शुल्कको दर (प्रदेश आर्थिक ऐन, २०८३)

Responsible office

Land Revenue Office (मालपोत कार्यालय) / Land Administration Office (भूमि प्रशासन कार्यालय) collects the fee; rates are set by each province's Finance Act

मालपोत कार्यालय / भूमि प्रशासन कार्यालय

Official website
Who can applyReference for anyone registering a sale, gift, partition, mortgage or other deed on land or a house.
Typical timeRates apply from 1 Shrawan 2083 (17 July 2026) for FY 2083/84 (to mid-July 2027), until replaced by the next provincial Finance Acts.
Taxes / chargesCapital gains tax is separate from the registration fee: individuals pay 7.5% of the gain on land/houses held 5 years or more and 10% if held under 5 years, from 1 Shrawan 2083 (federal Finance Act 2083, gazetted 2083-03-30; Income Tax Act 2058 s.95A), collected at the Land Revenue Office. The rates are confirmed by news reports; the Act text could not be read.

01 · Before you apply

Essential information

Legal basis

Bagmati Province Finance Act 2083 (Act No. 2, Schedule 1); Lumbini Province Finance Act 2083 (Act No. 5); Koshi Province Finance Bill/Act 2083; Madhesh Province Finance Act 2083 (Act No. 2 of 2083, Schedule 1); Land Revenue Act 2034

Fee information as of

FY 2083/84

Source updated

2083-03-32 BS (Lumbini and Madhesh Province Finance Acts 2083)

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.

  • Single-woman proof (एकल महिला प्रमाण) to claim the single-woman discount (required in Bagmati)
  • Disability identity card (अपाङ्गता परिचयपत्र) — Koshi grades the discount by card category
  • Local-level certification of Dalit/marginalised status — in Bagmati not needed if the surname is on the National Dalit Commission's list

03 · At the office

Step-by-step process

  1. 1

    Find which type of local level the land is in (metropolitan, sub-metropolitan, municipality or rural municipality; in Bagmati also whether it is inside the Kathmandu Valley).

  2. 2

    Find the deed value: the declared price, which cannot be below the government valuation (and in Bagmati not below the land's previous transaction value).

  3. 3

    Apply the province's rate for the deed type (sale, gift, partition, etc.).

  4. 4

    Subtract one applicable discount (women, single women, disability, Dalit, etc.); in Lumbini only the highest discount applies; no discounts were found in Madhesh's Act text — confirm there.

  5. 5

    Add 10% of the fee if the deed is registered outside the district where the land lies (Bagmati, Lumbini).

  6. 6

    Pay the registration fee together with any capital gains tax at the Land Revenue / Land Administration Office.

04 · Cost

Fees and charges

Bagmati — sale, exchange, joint-ownership deeds (राजीनामा, सट्टापट्टा, सगोलनामा)

Six columns, not clearly labelled in the gazette text. Likely: Kathmandu Valley metropolitan 5.3%, Valley municipality 4.8%, metro/sub-metro outside the Valley 5.15%, municipality outside the Valley 4.65%, rural municipalities 4.5% and 3% — mapping not confirmed; confirm at the office.

5.3% / 4.8% / 5.15% / 4.65% / 4.5% / 3% of deed value

Bagmati — gift within 3 generations (हालैको बकसपत्र)

Up to Rs 1 lakh: 2.3 / 1.8 / 2.15 / 1.65 / 1.5 / 1%; above Rs 1 lakh: 2.8 / 2.3 / 2.65 / 2.15 / 2 / 1%

Bagmati — other gift and donation deeds (दानपत्र)

15.3 / 15.3 / 15.15 / 15.15 / 15 / 10%

Bagmati — partition (अंशबण्डा, अंशभरपाई, अंशछोडपत्र)

0.3% up to Rs 50 lakh; 0.4% Rs 50 lakh–3 crore; 0.5% above Rs 3 crore

Bagmati — discounts

No lifetime cap found in the text

Women, citizens over 70, orphaned minors 25%; single women 35%; women buying in a rural municipality 35%; persons with disability, Dalit, marginalised and minority groups 25%; martyrs'/disappeared persons' families 100%; listed areas of Rasuwa, Dolakha, Dhading 50%

Koshi — sale, exchange, joint-ownership deeds

From the Finance Bill 2083 text; flats 4 / 3.5 / 3 / 1%; joint housing with land 4 / 3.5 / 3 / 1.5%

Metropolitan 5% / sub-metropolitan 4.5% / municipality 4% / rural municipality 2.5%

Koshi — gifts

The bill text also says gifts beyond 3 generations pay the sale-deed rate — conflicting; confirm

Within 3 generations: up to Rs 1 lakh 1.5 / 1 / 1 / 0.5%; above Rs 1 lakh 2.5 / 2 / 2 / 1%; other gifts and donation deeds 15%

Koshi — partition

0.3% up to Rs 30 lakh; 0.4% Rs 30 lakh–2 crore; 0.5% above Rs 2 crore

Koshi — discounts

No separate single-woman discount found. Budget: full waiver for buyers from outside the hills buying land with a house in Koshi's mountain/hill districts.

Women, sexual/gender minorities, citizens over 70, orphaned minors 25%; disability card category A 100%, B 50%, C 25%; Dalit and backward communities 25%; martyrs' families full waiver

Lumbini — sale, exchange, joint-ownership deeds

No metropolitan column (Lumbini has no metropolitan city); apartments 3 / 2 / 1%

Sub-metropolitan 4.5% / municipality (incl. Rapti valley) 4% / rural municipality 2%

Lumbini — gifts

Within 3 generations: up to Rs 1 lakh 1 / 1 / 0.5%; above Rs 1 lakh 2 / 2 / 1%; other gift and donation deeds 15 / 15 / 10%; gift beyond 3 generations charged as a sale

Lumbini — partition

0.2% up to Rs 30 lakh; 0.5% Rs 30 lakh–2 crore; 1% above Rs 2 crore

Lumbini — discounts

Only the highest single discount applies; the senior-citizen age reads as 60+ in the OCR — confirm

Women 25%; single women 35%; senior citizens and orphaned minors 25%; persons with disability, sexual/gender minorities, Dalit, backward groups 50%; martyrs' families 100%; landless, freed Kamaiya and Haliya 100%; purchase with foreign-employment remittance 25%; husband-wife joint ownership Rs 100

Madhesh — sale, exchange, joint-ownership deeds (राजीनामा, सट्टापट्टा, सगोलनामा)

Madhesh Province Finance Act 2083 (Act No. 2 of 2083), Schedule 1; columns are labelled महानगरपालिका / उपमहानगरपालिका / नगरपालिका / गाउँपालिका

Metropolitan 5% / sub-metropolitan 4.5% / municipality 4% / rural municipality 2.5%

Madhesh — joint housing / apartments (सामूहिक आवास)

Building (flat) only 4 / 3 / 2 / 1%; building with land 5 / 4.5 / 4 / 2.5%

Madhesh — gifts

The Act's definition of 'close relatives' (other provinces use a three-generation list) was not read — confirm

Gift to close relatives (हालैको बकसपत्र): up to Rs 1 lakh 1.5 / 1 / 1 / 0.5%; above Rs 1 lakh 2.5 / 2 / 2 / 1%; other gift and donation deeds (बकसपत्र / दानपत्र) 15 / 15 / 15 / 10%

Madhesh — bequest effective after death (शेषपछिको बकसपत्र)

Amending its conditions Rs 2,000; cancelling it Rs 3,000

Rs 9,000 within 3 generations (all area types); Rs 15,000 / 15,000 / 12,000 / 12,000 outside

Madhesh — partition (अंशबण्डा, अंशभरपाई)

Up to Rs 30 lakh 0.3 / 0.2 / 0.2 / 0.2%; Rs 30 lakh–2 crore 0.4 / 0.3 / 0.3 / 0.3%; above Rs 2 crore 0.5% (all area types)

Madhesh — mortgage between individuals and other deeds

Mortgage between individuals: 1% within 3 generations, 1.5% beyond; other deeds with a stated amount 4 / 3 / 2 / 1%; other deeds without an amount Rs 7,000 / 5,000 / 3,000 / 1,000 per deed; usufruct (फलोपभोग) Rs 1,000 per deed

Madhesh — discounts

Section 17 lets the provincial government reduce, raise or waive the rates by notice in the Madhesh Province Gazette. Deeds in favour of government bodies, public universities and community schools and hospitals are exempt (as read).

Not found in the Act text read — confirm at the office

Out-of-district deed surcharge

Bagmati and Lumbini

+10% of the registration/service fee

Gandaki, Karnali, Sudurpashchim

Their FY 2083/84 Finance Acts could not be retrieved (provincial ministry sites blocked automated access or returned errors)

Not published in sources found — confirm at the office

06 · Read carefully

Important notes

  • Registration fees are set by each province and shared with local levels (Bagmati Act s.2(3): 60/40 split between local and provincial funds, as read from the OCR text).
  • Bagmati figures are read from an OCR copy of the gazette and the six rate columns are not clearly labelled; Koshi figures are from the bill as tabled. Confirm exact rates at the office.
  • Madhesh figures are read from the Act's text; its four columns are clearly labelled. A few service-fee rows (e.g. the Rs 5–10 crore mortgage band and name transfer beyond 3 generations) are partly garbled — confirm.
  • Madhesh's sale and gift rates are the same as those in Koshi's Finance Bill 2083.
  • Gifts between close relatives (within 3 generations, as listed in each Act) cost about 0.5%–2.8%; gifts to others and donations cost 10%–15.3%.
  • Capital gains tax (individuals): 7.5% if held 5+ years, 10% if under 5 years, from 1 Shrawan 2083 — paid on top of the registration fee.
  • Bagmati also gives 50% off for industrial land bought outside the Kathmandu Valley (excluding Bharatpur and Hetauda areas) and for factories relocating out of the Valley.
  • FY 2083/84 rates for Gandaki, Karnali and Sudurpashchim were not found.

07 · Where to go

Office information