Registration fee, capital gains tax, land revenue tax and municipal charges — who pays what, and when.
Property transactions in Nepal carry several taxes and fees split between buyer and seller. Rates vary by municipality and change with the annual budget, so treat these as the standard categories, not fixed figures — confirm current rates with the relevant office.
Registration fee (buyer)
Paid at the Malpot on registration, calculated as a percentage of the transaction value (commonly in the ~4–5% range, varying by local body). This is usually the largest single transaction cost for a buyer.
Capital gains tax (seller)
The seller pays tax on the gain — the difference between sale and acquisition value — with the rate depending on how long the property was held. Longer holding periods are generally taxed more favourably.
Land revenue tax / malpot tiro (seller, ongoing)
An annual land tax that must be cleared before a transfer can register. Unpaid tiro is a common reason transfers stall.
Municipal and service charges
Local bodies may levy their own charges, and there are documentation, notary and (if used) agent service fees. Budget an all-in figure rather than just the headline price — our cost-breakdown tool on each listing estimates this for you.