Buyer registration + seller CGT

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

Rs.
Use the higher of declared sale price or government minimum value.
Buyer pays (total Malpot)
Rs. 0
Registration fee + Bagmati Kosh (net of women concession)
Reg fee (5%)
Rs. 0
Women (0%)
Rs. 0
Bagmati Kosh
Rs. 0
Total
Rs. 0

Seller's capital gains tax

Optional — only if you also want the CGT payable

Rs.
Leave empty if you only want the buyer's cost.
CGT only kicks in when the transaction crosses Rs 10 lakh. Inherited property, spouse transfers and actively farmed agricultural land are exempt.
Seller pays (CGT)
N/A
Tax on the profit booked at sale
Capital gain
Rs. 0
CGT rate
7%
Tax payable
Rs. 0

Registration fee by area

Area typeBase rateWomen concession
Metropolitan city5%25% off
Sub-metropolitan city4.5%25% off
Municipality4%25% off
Rural municipality2%30% off
Kathmandu Valley (Kathmandu, Lalitpur, Bhaktapur) adds 5% Bagmati Savyata Kosh on top of the base registration fee.

Special property-type rates

Property typeRateNote
Apartment1%Flat across all areas
Apartment in 5+ storey building0.5%50% off the apartment rate
Group housing2%Municipal & rural alike

Capital gains tax (seller)

Ownership durationCGT rate
Less than 5 years7%
More than 5 years5%
10+ years & sold up to Rs 10 lakhExempt
CGT only applies when the transaction crosses Rs 10 lakh. Rates from the Income Tax Act 2058, as amended after FY 2079.

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.

Metro, sub-metro, municipality and rural rates covered
Women buyer concession (25% / 30%) auto-applied
Kathmandu Valley Bagmati Savyata Kosh toggle
Seller-side CGT at 7% / 5% / exempt based on holding period
Special rates for apartments and group housing

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?

Capital gains tax does not apply when the transaction is under Rs 10 lakh, when property held for 10+ years is sold for up to Rs 10 lakh, on agricultural land being actively farmed, on inherited property and on transfers between spouses or to children.

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