Price the whole Malpot bill before you sign. This tool sizes up the buyer's land registration fee — area rate, women's concession and the Kathmandu Valley surcharge — and, if you want it, the seller's capital gains tax, all in one view.
Property & parties
Seller's capital gains tax
Registration fee by area
The buyer's registration fee is a percentage of the assessed property value, and the percentage depends on the type of local body the land sits in.
| Area type | Base rate | Women's 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
Apartments and group housing carry their own flat rates that override the area-based percentage.
| Property type | Rate | Note |
|---|---|---|
| Apartment | 1% | Same in every area |
| Apartment in a 5+ storey building | 0.5% | Half the standard apartment rate |
| Group housing | 2% | Municipal and rural alike |
Capital gains tax (seller)
The seller is taxed on the profit booked at sale. The rate depends on how long the property was held.
| Ownership duration | CGT rate |
|---|---|
| Less than 5 years | 7% |
| More than 5 years | 5% |
| 10+ years & sold up to Rs 10 lakh | Exempt |
CGT only applies once a transaction crosses Rs 10 lakh. The rates follow the Income Tax Act 2058 as amended after FY 2079.
How this calculator works
Every land transfer in Nepal triggers two separate bills. The buyer settles the registration fee at the Land Revenue Office; the seller settles capital gains tax on any profit. Both are collected at the same Malpot counter on the day the deed is registered — so it helps to know the full number before you walk in.
Enter the deal value, pick the area and buyer, and the fee recalculates instantly. Add the seller's original purchase price and holding period if you also want the CGT figure. Everything runs on your device — no numbers are sent anywhere.
Before you file at the Malpot
- Check the government minimum value with the local office — the fee falls on whichever figure is higher.
- Keep the seller's original Lal Purja or purchase deed at hand for the CGT working.
- On a joint purchase, the women's concession applies only to the woman's share.
- Apartment rates are a flat national figure and override the area percentage.
Frequently asked questions
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