Nepal Municipal Property Tax (Ghar Jagga & Sampurak Kar) 2083/84: Slabs & 10% Rebate
Official Rule & Calculation Summary: Nepal Municipal Property Tax (Ghar Jagga & Sampurak Kar) 2083/84: Slabs & 10% Rebate
Direct Answer: Complete taxpayer guide to annual Integrated Property Tax (एकीकृत सम्पत्ति कर) and House-Land Tax (घरजग्गा कर) in Kathmandu Metropolitan City (KMC), Lalitpur, Pokhara, and municipalities across Nepal.
Under Nepal’s Intergovernmental Fiscal Arrangement Act 2074 and Local Government Operation Act 2074, every landowner and homeowner must pay annual Property Tax (सम्पत्ति कर / घरजग्गा कर) at their local Municipality Ward Office based on the combined fiscal valuation of their land and building structure. For FY 2083/84, municipal property tax starts at NPR 300 per year for properties valued up to NPR 10 Lakh, NPR 2,000 per year up to NPR 1 Crore, and scales progressively for higher valuations, with a statutory 10% early payment rebate granted to taxpayers who settle their current year’s tax within the first half of the fiscal year.
- Valuation Basis: Property tax is calculated on the government minimum land valuation (न्यूनतम सरकारी मूल्याङ्कन) plus depreciated building structure value—not commercial market price.
- 10% Early Payment Discount: Paying your annual property tax at the Ward Office before the end of Ashwin/Poush grants a 10% statutory discount.
- Residential vs Commercial Use: Buildings used for commercial banking, hotels, or corporate rentals incur a higher municipal tax multiplier than owner-occupied residential homes.
- Mandatory for Bank Loans & Malpot Transfer: A current-year Ward Property Tax clearance receipt (तिरेको रसिद) is mandatory for Malpot deed transfers, Naksa Pass, and bank mortgage renewals.
1. Municipal Property Tax Valuation Slabs (KMC / Metropolitan Benchmark)
Local governments apply progressive valuation brackets so ordinary residential homeowners pay a modest annual fee while large commercial estates contribute proportionally:
| Combined Land + Building Valuation (NPR) | Annual Property Tax Slab | Net Tax After 10% Timely Rebate |
|---|---|---|
| Up to NPR 10,00,000 (10 Lakh) | NPR 300 / year | NPR 270 / year |
| NPR 10 Lakh to NPR 20 Lakh | NPR 500 / year | NPR 450 / year |
| NPR 20 Lakh to NPR 50 Lakh | NPR 1,000 / year | NPR 900 / year |
| NPR 50 Lakh to NPR 1,00,00,000 (1 Crore) | NPR 2,000 / year | NPR 1,800 / year |
| NPR 1 Crore to NPR 2 Crore | NPR 2,000 + 0.035% on excess above 1 Cr | 10% Discount Applicable |
| NPR 2 Crore to NPR 3 Crore | NPR 5,500 + 0.060% on excess above 2 Cr | 10% Discount Applicable |
| NPR 3 Crore to NPR 5 Crore | NPR 11,500 + 0.100% on excess above 3 Cr | 10% Discount Applicable |
Final Thoughts
Clearing your municipal property tax before the Poush deadline saves 10% and avoids late ward penalties during tax clearance or property sales. Calculate your annual obligation using our Nepal Property Tax Calculator.
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