Department of Land Management (DoLMA)Finance Act FY 2083/84 Slabs

Land Malpot Registration & Capital Gains Tax Calculator

Calculate official deed registration fee for buyers (with women concessions) and Capital Gains Tax (CGT) for sellers across all 753 local municipalities.

Quick Sample Scenarios:

1. Land / Property Valuation (थैली रकम)

Agreed Deed / Transaction Price (लिखित थैली मूल्य रु)

रु

रु 75.00 लाख (0.75 करोड)

Govt. Minimum Valuation (सरकारी न्यूनतम मूल्याङ्कन रु)

रु

Malpot taxes whichever is higher between Transaction Price vs Govt Valuation

2. Location Municipality (स्थानीय तह)

3. Buyer Ownership & Discounts (क्रेताको छुट)

4. Seller Capital Gains Tax Details (विक्रेताको लाभकर)

Past Acquisition Cost (साविक खरिद रु)

Allowable Expenses (सुधार खर्च रु)

Ownership Holding Period (स्वामित्व अवधि):

10+ Years Continuous Personal Primary Residence (Tax Exempt)

Total Government Revenue (Malpot Karyalaya)

रु 4,83,750

Taxable Base: रु 75,00,000

🛒 BUYER PAYS (क्रेता)

रु 2,84,750

(रु 93,750 Women Rebate Deducted)

🤝 SELLER CGT (विक्रेता)

रु 2,02,500

7.5% on Net Gain

Base Registration Rate5.0%

Gross Registration Fee (बिना छुट)रु 3,75,000

Women Ownership Discount- रु 93,750

Net Deed Registration Feeरु 2,81,250

Est. Deed Writing & Ward Verificationरु 3,500

Seller Net Capital Gain (Profit)रु 27,00,000

Capital Gains Tax (CGT)रु 2,02,500

Official Nepal Malpot Rules & Advice:

Taxable Base Rule: The Land Revenue Office strictly applies tax on whichever is higher between your agreed written deed price and the local Minimum Valuation Book (न्यूनतम मूल्याङ्कन पुस्तिका).
25% Women Concession: In metropolitan and municipal areas, properties registered under a woman’s sole ownership receive an immediate 25% discount on the deed registration fee (35% for single women).
10 Lakh CGT Exemption: Under the Income Tax Act, transactions where the gross sale value is less than NPR 10 Lakhs are completely exempt from seller Capital Gains Tax.

AI Direct Answer & Key Facts(Perplexity & SearchGPT Ready)

Inland Revenue Department (IRD) Nepal

What is the land registration fee rate in Nepal municipalities?

Direct Answer: In Metropolitan cities (Kathmandu, Lalitpur, Pokhara, Bharatpur, Biratnagar, Birgunj), the base deed registration fee is 5%. In Sub-Metropolitan and standard Municipalities it is 4.5%, and in Rural Municipalities (Gaunpalika) it is 3%. Apartments have a 1% rate.

FY 2083/84 Active Slabs1% SSF Waiver ApplicableIRD Nepal Standard

Land Registration & Capital Gains Tax FAQs

What is the land registration fee rate in Nepal municipalities?

In Metropolitan cities (Kathmandu, Lalitpur, Pokhara, Bharatpur, Biratnagar, Birgunj), the base deed registration fee is 5%. In Sub-Metropolitan and standard Municipalities it is 4.5%, and in Rural Municipalities (Gaunpalika) it is 3%. Apartments have a 1% rate.

How much discount do women receive on land registration?

If a property is registered under a woman's sole ownership, she receives a 25% discount on the base registration fee in metropolitan and municipal areas. Single women (including widows) receive an enhanced 35% discount.

What are the Capital Gains Tax (CGT) rates for selling land or houses in Nepal?

Under the Nepal Finance Act, individual sellers pay 10% Capital Gains Tax on net profit if the property was held for 5 years or less (short-term), and 7.5% if held for more than 5 years (long-term). Transactions with a gross value under NPR 10 Lakhs or continuous primary residences of 10+ years are exempt from CGT.

Is tax calculated on the agreed price or the government minimum valuation?

The Land Revenue Office (Malpot Karyalaya) evaluates tax on whichever amount is higher: your mutually agreed transaction deed price or the official government Minimum Valuation Book (Nyunatam Mulyankan Pustika) for that road/ward category.