Land Registration Cost Nepal 2026: Malpot Fee & CGT Calculation (Full Breakdown)

Quick Answer (TL;DR)

Buying land in Nepal produces two separate tax bills at the same counter: the buyer pays a province-set registration duty (in Kathmandu Valley metro wards of Bagmati this is commonly cited as 5.3% of the higher of deed vs minimum value, as of October 2026 — always confirm the current Finance Act schedule at your Malpot), and the seller pays capital-gains tax only on the profit (10% if held 5 years or less, 7.5% if held longer, on deals above Rs 10 lakh — the post-16-July-2026 federal pair). Together they land around 7–8.5% of the headline price on a typical Valley deal. Women / senior buyers are reported to get a fee reduction (commonly cited as 25%, higher in some cases) — confirm the exact concession clause in the current Bagmati Finance Act text before relying on it.

The Two Separate Bills: Buyer vs Seller

The two levies never offset each other: the buyer cannot deduct the seller's CGT, and the seller does not share the buyer's duty.

Registration Fee (Malpot Dastur) 2026 — Province-wise

Each province writes its own duty table into its yearly Finance Act. The Valley numbers below are the widely reported Bagmati Finance Act 2083 figures, effective 1 Shrawan 2083 (16 July 2026), as of October 2026 — ask the counter for the printed Schedule and read the rate off that paper, not off any blog (including this one). If the parcel sits outside Bagmati, that province's Act controls.

Bagmati Rates in Detail

The small gap between the Valley metro figure and the outside-Valley metro figure is the "Valley premium" — practitioner write-ups treat it as built into the rate itself. A separate "Sabhyata Kosh" surcharge line could not be verified in the published schedule excerpts available as of October 2026 — do not budget a separate 5% surcharge unless your Malpot's printed schedule shows one.

Other Provinces

Lumbini, Gandaki, Koshi, Madhesh, Karnali and Sudurpaschim each publish their own table with the same metro-high / rural-low shape but different percentages. Always read the local Malpot / Bhumi Prashasan Karyalaya notice — people still say "Malpot" in conversation.

Women & Senior Discount

Practitioner summaries describe a Bagmati reduction where the title passes to a woman, a senior citizen 70+, or a parentless minor — commonly quoted as 25% off the duty, with higher figures (e.g., ~35% for single women or rural-municipality transfers) in some write-ups, and joint husband-wife deeds still qualifying once. These summaries usually cite Finance Act section numbers (reported as Sec 9 / Sec 13), but the section text could not be independently verified against the gazetted Act as of October 2026 — treat the 25%/35% figures as unconfirmed planning figures and read the concession clause off the printed Act schedule at your Malpot before discounting your budget. Only one concession is reported to apply per deed.

On a Rs 1 crore Valley metro deed, a 25% reduction (if confirmed) would save Rs 1,32,500 (5,30,000 → 3,97,500).

Capital Gains Tax (CGT) 2026 — Seller

Through FY 2082/83 practitioner archives quote 7.5% / 5% — many older posts still carry that pair. Treat 10% / 7.5% as the current working pair as of October 2026.

How the Gain Is Calculated

Allowable expenses = documented renovation, brokerage, legal fees related to the transaction. Keep invoices/receipts — without proof the ward cannot deduct them.

Worked Example: Rs 1 Crore Deal (Kathmandu Metro)

Assumptions: sale inside KMC/Lalitpur, held 3 years, male buyer, gain Rs 29.5 lakh after documented expenses.

What Changes the Total

Government Minimum Valuation

Every district's Minimum Price Determination Committee (CDO-chaired) publishes a per-aana floor per ward and road type. As a prior-year illustration only (FY 2082/83 figures, not current), Kathmandu write-ups quoted roughly Rs 4 lakh/aana in outer wards up to ~Rs 50 lakh/aana on Durbar Marg/New Road. Malpot taxes the higher of your declared deed figure vs the current minimum. Current-year minima sit well below market in most wards (commonly described as ~30–40% of market — confirm your ward's current sheet), so declaring under the floor saves nothing.

Registration Process at Malpot

1. Agree deed value: reconcile your negotiated price with the ward minimum valuation.
2. Get ward letter: recommendation from the relevant ward office (municipality).
3. Draft deed (likhat): via a licensed deed writer/lawyer; include seller/buyer citizenship/NID, kitta number, area, and transaction value.
4. Calculate fees: ask the counter for the current provincial schedule + CDO minimum sheet and have the counter run the duty + CGT math for your ward class.
5. Pay: via malpot.gov.np portal (connectIPS/eSewa) or bank deposit voucher — keep the payment reference; buyer’s PAN required.
6. Register: both parties + witnesses at the Land Revenue (Bhumi Prashasan) Office with originals; Malpot withholds CGT, registers the deed, and issues the new Lalpurja (land ownership certificate).

Documents Required

Costly Mistakes to Avoid

• Copying a rate from the wrong province’s blog — Bagmati 5.3% ≠ Gandaki/Lumbini schedule
• Using the old 5%/7.5% CGT pair from FY 2082/83 — current is 10%/7.5% since 16 July 2026
• Declaring below the government minimum valuation — Malpot will recalculate on the higher minimum anyway
• Forgetting the women’s/senior 25%/35% concession on the registration fee
• No receipts for renovation/brokerage — CGT gain cannot be reduced without documented expenses
• Assuming “flats = 1%” or adding a fake 5% Sabhyata Kosh — neither exists in the Act
• Forgetting the Rs 10 lakh floor — small transactions at/below Rs 10 lakh attract no CGT

Official Calculators & Helpline

• Printed schedule first: ask the counter for the current province Finance Act duty table + the CDO minimum sheet for your ward — that paper governs, not any web tool
• Departmental sites: check dolma.gov.np / malpot.gov.np and ird.gov.np for published notices. A "Malpot Fee Calculator" portal widget, an "IRD Property CGT Estimator" page, and a "1155 helpline" are widely repeated online but could not be verified as live official services as of October 2026 — do not rely on them; get the math stamped at the counter
• SolutionsNepal: try the Property Registration Cost and Ropani-Aana Converter before visiting

Pre-Registration Checklist

• Check current Bagmati Finance Act 2083 rate for your metro/municipality/gaupalika
• Pull the CDO minimum per-aana valuation for your ward/road type
• Take max(deed value, govt minimum) as your tax base
• Calculate registration fee (base × province rate) minus women/senior concession
• Calculate CGT gain (sell − buy − documented expenses); apply 10% or 7.5% by holding period
• Add ward letter (~Rs 1k) + drafting (~Rs 10k)
• Arrange PAN (buyer) + Lalpurja/tax receipt (seller)
• Pay via malpot.gov.np portal and keep the payment reference

Official Sources & Final Note

Sources: the federal Finance Act (CGT provisions) and the relevant Province Finance Act duty schedule — read the gazetted/signed text or the counter's printed schedule, not a summary; Inland Revenue Department (ird.gov.np); Department of Land Management and Archives (dolma.gov.np); and the district Minimum Price Determination Committee sheets. Other provinces — confirm at your local Bhumi Prashasan Karyalaya.

Last updated: September 26, 2026. Province rates, CGT and minimum valuations change every fiscal year and per ward. Verify the current schedule at your Malpot before paying — this guide shows the FY 2083/84 (Shrawan 2083–Ashad 2084) Bagmati schedule. SolutionsNepal is an educational guide, not a tax or legal advisor.