How much is the registration fee?
The registration fee is a percentage of the valuation amount and depends on the province and the type of local body. Apartments are charged 1% everywhere.
| Province | Metro | Sub-metro | Municipality | Rural mun. |
|---|---|---|---|---|
| Koshi | 5% | 4.5% | 4% | 2.5% |
| Madhesh | 5% | 4.5% | 4% | 2.5% |
| Bagmati | 5% | 4.5% | 4.5% | 3% |
| Gandaki | 5% | 4.5% | 4% | 2.5% |
| Lumbini | 5% | 4.5% | 4% | 2.5% |
| Karnali | — | 4% | 3.5% | 2% |
| Sudurpashchim | — | 4% | 3.5% | 2% |
— No metropolitan city in this province.
Concessions and extra charges
- Woman (sole owner): 25% off the registration fee, 30% in rural municipalities.
- Husband & wife (joint): total registration fee of only Rs. 100.
- Kathmandu Valley (Kathmandu, Lalitpur, Bhaktapur): a Bagmati Sabhyata Kosh surcharge of 5% of the registration fee.
- Every deal: ward sifarish Rs. 1,000 and deed drafting of about Rs. 5,000.
Capital gains tax (CGT)
- Deals below Rs. 10,00,000: no CGT.
- Individual sellers: on the profit (valuation − purchase cost) — 10% if held less than 5 years, 7.5% if held 5 years or more.
- Companies: 1.5% of the total deal value.
Worked example
Land valued at Rs. 1,00,00,000 in Kathmandu Metropolitan City, male buyer: registration fee Rs. 5,00,000 + Sabhyata Kosh Rs. 25,000 + ward sifarish Rs. 1,000 + deed drafting Rs. 5,000 = the buyer pays Rs. 5,31,000. If the seller bought it for Rs. 70,00,000 more than 5 years ago, 7.5% CGT on the Rs. 30,00,000 profit means Rs. 2,25,000 is deducted from the seller.