Know the full cost of the Malpot before you sign
Registration fee, women's concession, Bagmati Savyata Kosh and the seller's capital gains tax — priced in one pass, with the working kept visible so nothing on the Lal Purja bill catches you by surprise.
Property & parties
Enter the deal, pick the area & buyer — the fee updates live
Seller's capital gains tax
Optional — only if you also want the CGT payable
Registration fee by area
| Area type | Base rate | Women concession |
|---|---|---|
| Metropolitan city | 5% | 25% off |
| Sub-metropolitan city | 4.5% | 25% off |
| Municipality | 4% | 25% off |
| Rural municipality | 2% | 30% off |
Special property-type rates
| Property type | Rate | Note |
|---|---|---|
| Apartment | 1% | Flat across all areas |
| Apartment in 5+ storey building | 0.5% | 50% off the apartment rate |
| Group housing | 2% | Municipal & rural alike |
Capital gains tax (seller)
| Seller and holding period | Charged on | CGT rate |
|---|---|---|
| Individual, less than 5 years | The gain | 10% |
| Individual, 5 years or more | The gain | 7.5% |
| Individual, private building owned & lived in 10+ years | — | Exempt |
| Company, firm or other entity | The full sale value | 1.5% |
About this calculator
A property transaction in Nepal carries two separate tax bills — the buyer pays the registration fee at the Land Revenue Office, the seller pays capital gains tax on any profit. This tool prices both sides in a single view so nobody walks into the Malpot without knowing the final number.
Before you file at the Malpot
- Confirm the government minimum value with the local office — the fee is charged on whichever figure is higher
- Keep the seller's original Lal Purja or purchase deed handy for CGT calculation
- If the property is jointly bought, the concession is apportioned to the woman's share only
- Apartment rates override the area-based percentage — they're a flat national figure
Frequently asked questions
How is the registration fee worked out?
The fee is a percentage of the property's assessed value — whichever is higher between the declared sale price and the government minimum value. That percentage shifts by area (5%, 4.5%, 4% or 2%) and by property type (apartments sit at a flat 1% regardless of where they are).
Who pays which tax?
The buyer clears the registration fee plus any Bagmati Savyata Kosh surcharge. The seller pays capital gains tax on the profit booked. Both are collected at the same Malpot counter on the day the deed is registered.
What is Bagmati Savyata Kosh?
A 5% surcharge on the registration fee for any property inside Kathmandu Valley — Kathmandu, Lalitpur and Bhaktapur. The fund backs heritage and civic works in the valley. It stacks on top of whatever base rate your area attracts.
How big is the women's concession?
A woman buying on her own name pays 25% less on the registration fee across metro, sub-metro and municipal areas, and 30% less in a rural municipality. The discount comes off the fee amount — so a 4% base becomes 3%, or a 2% rural base becomes 1.4%.
When is CGT exempt?
Three exclusions sit in the definition of a non-business chargeable asset, and they work independently of each other. First, any land or building disposed of for under Rs 10 lakh. Second, a private building the seller has owned continuously for ten years and lived in for a cumulative ten years — that one applies at any value, and it covers the building plus its footprint or one ropani of land, whichever is smaller. Third, a transfer other than a sale within three generations, which is how inheritance and family transfers fall outside the charge. Actively farming agricultural land is not an exemption, despite being widely repeated.