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Land/house sale-purchase registration (sale deed)

राजीनामा लिखत पारित (घरजग्गा रजिष्ट्रेशन)

Responsible office

Land Revenue Office (मालपोत कार्यालय), renamed Land Administration Office (भूमि प्रशासन कार्यालय) in 2083

मालपोत कार्यालय / भूमि प्रशासन कार्यालय

Official website
Who can applyAnyone buying or selling land or a house in Nepal; both seller and buyer (or their authorised attorneys) take part.
Typical timeNot published — confirm at the office (no current citizen charter could be retrieved).
Taxes / chargesCapital gains tax (पुँजीगत लाभकर) is paid by the seller and collected at the Land Revenue Office (Income Tax Act 2058, section 95A). For individuals from 1 Shrawan 2083 (17 July 2026): 7.5% of the gain if the property was held 5 years or more (previously 5%); 10% if held under 5 years (previously 7.5%), under the federal Finance Act 2083. The Inland Revenue Department lists the Act as published in the Nepal Gazette on 2083-03-30, but its text could not be read online, so these rates rest on consistent news reports (Onlinekhabar, Ratopati, Kantipur). Land acquired for government development projects is exempt up to the government valuation. Other exemptions were not re-verified for FY 2083/84 — confirm at the office or with the Inland Revenue Department.

01 · Before you apply

Essential information

Legal basis

Land Revenue Act 2034 (मालपोत ऐन, २०३४), as amended by the 2083 ordinance (office renamed; new s.8(Ga) on local land units); Lands Act 2021; Income Tax Act 2058 s.95A and federal Finance Act 2083 (capital gains tax); provincial Finance Acts 2083 (registration fees), including Madhesh Province Finance Act 2083 (Act No. 2 of 2083)

Fee information as of

FY 2083/84

Source updated

2083-03-32 BS (Lumbini and Madhesh Province Finance Acts 2083; Onlinekhabar report on new capital gains tax rates)

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.

  • Seller's original land ownership certificate (जग्गाधनी प्रमाणपुर्जा, 'lalpurja') plus a photocopy
  • Citizenship certificates (नागरिकता) of seller and buyer: originals and photocopies
  • Recent passport-size photos of seller and buyer (number not published — confirm at the office)
  • Current fiscal year's land/property-tax paid receipt (मालपोत/सम्पत्ति कर तिरेको रसिद) from the municipality or ward
  • Ward recommendations: four-boundaries letter (चारकिल्ला सिफारिस) and road-access letter (बाटो सिफारिस)
  • Plot map/trace map and field-book copy (नक्सा र फिल्डबुकको प्रतिलिपि) from the Survey Office (नापी कार्यालय)
  • Sale deed (राजीनामा लिखत) drafted by a licensed deed writer (लेखापढी व्यवसायी), or filled in and printed through DoLMA's online Public Access Model (PAM) where the office uses it
  • Power of attorney deed (अख्तियारनामा / मञ्जुरीनामा) if a party is represented by someone else
  • Proof for any fee discount, e.g. single-woman proof, disability identity card, or local-level certification of Dalit/marginalised status

03 · At the office

Step-by-step process

  1. 1

    Pay the current year's land/property tax at the ward or municipality and keep the receipt.

  2. 2

    Get ward recommendations for the four boundaries (चारकिल्ला) and road access (बाटो).

  3. 3

    Get the trace map and field-book copy of the plot from the Survey Office (नापी कार्यालय) or the municipality's survey section.

  4. 4

    Have a licensed deed writer (लेखापढी व्यवसायी) draft the sale deed; where available, the application and deed can be filled in online through PAM, documents uploaded and the deed printed.

  5. 5

    Submit the file at the Land Revenue / Land Administration Office; the value is checked against the government valuation (and, in Bagmati, cannot be lower than the land's previous transaction value).

  6. 6

    Pay the provincial registration fee and the seller's capital gains tax at the office.

  7. 7

    Seller and buyer (or attorneys) confirm the deed before the officer and it is registered (पारित) — exact attendance rules not published; confirm at the office.

  8. 8

    Ownership is transferred in the records (दाखिल खारेज) and the buyer receives the new land ownership certificate.

04 · Cost

Fees and charges

Registration fee (रजिष्ट्रेशन दस्तुर) on a sale deed

Varies by metropolitan / sub-metropolitan / municipality / rural municipality (Madhesh: 5% / 4.5% / 4% / 2.5%). 25% discount for women in Bagmati, Koshi and Lumbini; 35% for single women in Bagmati and Lumbini. No discount provisions were found in the Madhesh Act text read — confirm at the office. Gandaki, Karnali and Sudurpashchim rates not found. Full table: entry land-registration-fee-rates.

Percent of deed value, set by each province: Bagmati 3%–5.3%; Koshi 2.5%–5% (bill text); Lumbini 2%–4.5%; Madhesh 2.5%–5%

Worked example: Rs 50 lakh sale deed in a Lumbini municipality

Lumbini Province Finance Act 2083

Rs 2,00,000 (4%); Rs 1,50,000 if registered in a woman's name (25% off)

Extra fee if the deed is registered outside the district where the land lies

Bagmati and Lumbini Finance Acts 2083

+10% of the registration/service fee

Door service fee (डोर शुल्क), when the office registers a deed away from the office

Bagmati and Madhesh Finance Acts 2083; Bagmati's three columns are not clearly labelled

Bagmati: Rs 20,000 / 15,000 / 10,000 (Kathmandu Valley offices); Rs 15,000 / 10,000 / 5,000 (offices outside the Valley). Madhesh: Rs 15,000 / 10,000 / 7,000 / 3,000 (metropolitan / sub-metropolitan / municipality / rural municipality)

Power of attorney deed (if used)

Bagmati, Lumbini and Madhesh Finance Acts 2083

Rs 2,000 per deed

Deed writer's charge, ward recommendation fee, local tax

Ward fees are set by each local level's Finance Act

Not published — confirm locally

06 · Read carefully

Important notes

  • Land Revenue Offices were renamed Land Administration Offices (भूमि प्रशासन कार्यालय) by an ordinance in Baisakh 2083; both names are in use.
  • From Shrawan 2083 the ministry planned to hand this service to about 35 pilot municipalities/rural municipalities (214 applied); check whether your local level now provides it.
  • Bagmati: a deed may not be registered at a value lower than the land's previous transaction value.
  • Koshi FY 2083/84 budget: people, firms or companies from the Terai, inner Madhesh or other provinces get a full registration-fee waiver when buying land with a house in Koshi's mountain and hill districts for housing, farming or industry.
  • Lumbini: if you qualify for more than one discount, only the highest applies; land bought with a discount and used for another purpose must repay the discount plus an equal penalty.
  • Madhesh: the provincial government may reduce, raise or waive these fees by notice in the provincial gazette (Madhesh Finance Act 2083, s.17). Deeds in favour of government bodies, public universities and community schools and hospitals are exempt from registration and service fees (as read from the Act).
  • The capital gains tax rise (2.5 points) applies from Shrawan 2083; sales registered before then used the old 5% / 7.5% rates.
  • The document list and step order follow standard practice; they could not be checked against a current citizen charter (dolma.gov.np and district land-office sites such as bhaktapur.dolma.gov.np block automated access) — confirm at the counter before going.

07 · Where to go

Office information

08 · Verification

Official sources

Bagmati Province Finance Act 2083 (प्रदेश आर्थिक ऐन, २०८३), Act No. 2, Schedule 12083-03-31 BS (certified); in force 2083-04-01 BSLumbini Province Finance Act 2083 (लुम्बिनी प्रदेश आर्थिक ऐन, २०८३), Act No. 52083-03-32 BS (certified); in force 2083-04-01 BSMadhesh Province Finance Act 2083 (मधेश प्रदेश आर्थिक ऐन, २०८३), Act No. 2 of 2083, Schedule 12083-03-32 BS (provincial gazette); posted 2083-04-01 BSKoshi Province Finance Bill 2083 (कोशी प्रदेश आर्थिक विधेयक, २०८३) – Provincial AssemblyInland Revenue Department: Finance Act 2083 (आर्थिक ऐन, २०८३), gazette publication date 2083-03-30 – listing page (Act text not readable online)2083-03-31 BSHamro Patro (via Baahrakhari): full registration-fee waiver for land with house in Koshi hill/mountain districts – news15 Jun 2026Onlinekhabar: new capital gains tax rates on shares and real estate from Friday – news2083-03-32 BSRatopati: capital gains tax on share and real estate transactions increased – news2083-02-16 BSKantipur: real estate transactions generate Rs 61.5 billion in revenue – news20 Jul 2026Kantipur: Land Revenue Office renamed Land Administration Office – news2083-01-22 BS (5 May 2026)Kantipur: land revenue and survey services to be provided by municipalities – news2083-01-23 BS (6 May 2026)NepalHomes: online applications at 67 Land Revenue Offices – Public Access Model (PAM) – news1 May 2022