The Ultimate Guide to Property Registration Fees in Nepal (2026 Update)

Buying or selling property in Nepal involves more than just the agreed price (Thaili Rakam). To legally transfer a title, you must navigate the fees set by the Provincial Finance Acts and Federal Income Tax laws. 

Here is the breakdown of what you will pay in 2026.

1. Property Registration Fees (The Buyer’s Cost)

Registration fees are governed by Provincial Finance Acts. In the Bagmati Province (including Kathmandu and Lalitpur), the rates are determined by the type of municipality where the land is located. 

Location Type | Registration Fee (%)Metropolitan City (e.g., Kathmandu, Lalitpur) | 5% of the valuation
Sub-Metropolitan City | 4.5% of the valuation
Municipality (Nagarpalika) | 4% of the valuation
Rural Municipality (Gaunpalika) | 2% of the valuation

Important Note: These percentages are calculated based on the higher of two values: the Government Minimum Valuation or the actual Transaction Price listed in the deed.

2. Capital Gains Tax - CGT (The Seller’s Cost)

If you are selling a property and making a profit, the Nepal government requires you to pay Capital Gains Tax (CGT) at the Land Revenue Office (Malpot) during the transfer. The rate depends entirely on how long you have owned the property. 

• Held for 5 Years or More: 5% of the profit. 
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• Held for Less than 5 Years: 7.5% of the profit. 
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• Corporate Entities: A flat 1.5% CGT is typically applicable on the transaction, though this can vary based on the latest corporate tax filings. 
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How is "Profit" calculated?

$$Capital\ Gain = Selling\ Price - (Purchase\ Price + Allowable\ Expenses)$$

Allowable expenses include documented renovation costs and legal fees. 

3. Other Hidden Costs to Budget For

Beyond the big two, keep these minor but mandatory fees in mind:

• Service Charge: Usually around NPR 500 – NPR 1,000 per transaction at the Malpot office.
• Bagmati Province Infrastructure Tax: A small additional levy often applied to property transfers within the province.
• Ward Recommendation Fee: You will need a "Property Clearance" or "Ghar Baato" recommendation from your local Ward Office, which carries a small administrative fee (usually based on valuation).

4. Special Exemptions in 2026

To promote social equity, the government offers specific discounts on registration fees:

• Women’s Ownership: A 25% discount on the registration fee if the property is being registered solely in a woman’s name.
• Joint Ownership (Husband & Wife): A nominal fee (often just NPR 100) to add a spouse's name to an existing Lalpurja.
• Senior Citizens & People with Disabilities: Various municipalities offer 20–25% discounts to encourage property ownership within these groups.