Nepal Land Registration & Property Transfer: Process, Fees & What Buyers Should Know in 2026

Buying land or a house in Nepal still means navigating a stack of fees, stamps, and office visits — even as the government pushes more services online. The Department of Land Management and Archive (DoLMA) under the Ministry of Land Reform, Cooperatives and Poverty Alleviation sets the core charges, but municipal bodies add their own layers. Fee schedules are published in the Nepal Gazette; the last comprehensive schedule was issued in FY 2024/25 (2081). As of this writing in September 2026, no new gazette notification has revised the base rates, though the FY 2026/27 budget speech mentioned a review of valuation methodologies. Always confirm current rates at your local Land Revenue Office (Malpot) before paying.

How the fee structure works

Three main costs apply to most property transfers: a registration fee, stamp duty, and capital gains tax. Each is calculated as a percentage of the transaction value or the government valuation, whichever is higher. The exact percentages differ by municipality category (metropolitan, sub-metropolitan, municipality, rural municipality), and additional local surcharges may apply in certain valleys or corridors.

Concessions exist for women buyers (when the deed is solely in their name) and for first-time homebuyers purchasing units under the Affordable Housing Program, but eligibility rules are strict and require specific documentation. Commercial properties generally face the same percentage rates but higher government valuations. Agricultural land outside designated urban zones may qualify for a stamp duty rebate if the buyer commits to farming, though the paperwork is cumbersome and the rebate is rarely claimed.

Foreign nationals cannot own land directly; purchases are routed through a Nepali-registered company, which then pays entity-level capital gains tax and does not receive individual concessions.

Step-by-step: from agreement to ownership certificate

1. Title verification. Pull the land ownership certificate (lalpurja) and trace the chain for at least three generations. Check for mortgages, court stays, or government acquisition notices at the district land revenue office. Since late 2024, the Nagarik App lets you view a basic encumbrance summary by entering the parcel number — useful for a quick screen, but not a substitute for the official search report.
2. Sale agreement (bikraya patra). Draft on non-judicial stamp paper of the prescribed value. Include full details of both parties, parcel numbers, boundaries, agreed price, payment schedule, and handover date. Both parties sign before a notary public or at the Malpot. Keep two originals.
3. Pay stamp duty and registration fee. The Malpot's online portal (malpot.gov.np) accepts payment via connectIPS, eSewa, or bank deposit voucher. You'll need the buyer's PAN and the seller's tax clearance certificate (if the seller is a company). The system generates a payment reference — save it.
4. Submit mutation documents. Bundle: original lalpurja, citizenship certificates (both parties), PAN/VAT cards, four passport photos each, the notarized agreement, payment receipts, and the tax clearance. If the buyer is a woman claiming the concession, add the self-declaration form. Some offices now accept scanned uploads via the portal, but the original lalpurja must still be presented physically for cancellation.
5. New lalpurja issuance. Typically one to three weeks in Kathmandu Valley; often faster in smaller offices. The new certificate bears the buyer's name and the updated valuation.
6. Update municipal tax records. Take the new lalpurja to the ward office to register for annual property tax (ghaderi kar). This step is often forgotten, leading to penalties later.

Documents checklist (2026 version)

• Original land ownership certificate (lalpurja)
• Citizenship certificate of buyer and seller (or passport + visa for NRNs)
• PAN card (both parties); VAT registration if seller is a business
• Tax clearance certificate of seller (mandatory for corporate sellers, recommended for individuals)
• Four recent passport-size photos each
• Notarized sale agreement on prescribed stamp paper
• Payment receipts for stamp duty, registration fee, and any municipal charges
• Self-declaration form for women's concession (if applicable)
• Affordable housing project approval letter (if claiming first-home waiver)

The Malpot portal added a document-upload feature in early 2025. It works for everything except the original lalpurja and citizenship certificates, which still require physical verification. Helpline: 1155 (Land Revenue Department; verify current Malpot-specific lines on molcpa.gov.np).

Timelines and common snags

Expect three to four weeks end-to-end in Kathmandu if documents are clean. Rural offices can be faster — sometimes under two weeks. The usual delays come from: outdated valuation stamps on the agreement (must match the current fiscal year), missing seller tax clearance, or a name mismatch between citizenship and lalpurja (common after marriage). One practical tip: get the seller's tax clearance before signing the agreement. Many individuals don't have one handy, and chasing it after the deal is signed wastes weeks.

Where to calculate and verify

The most reliable calculator is the Malpot Fee Calculator on malpot.gov.np (select 'Fee Calculator' → enter district, municipality, land type, and deed value). It reflects the last published schedule and known concessions. For capital gains, use the IRD's Property CGT Estimator at ird.gov.np — it asks for acquisition date, cost, and holding period. Both tools are free and don't require login.

If something looks off, call 1155 during office hours (10 am–4 pm, Sunday–Thursday). The operators can confirm the current valuation rate for your parcel and whether a specific concession applies.

Disclaimer: Fee structures, percentages, and concession eligibility can vary by local municipality and are subject to change without notice. The figures described here are based on the last gazette notification (FY 2024/25). Always verify the latest rates, required documents, and applicable rebates at the relevant Land Revenue Office (Malpot) before initiating any transaction.