By Advocate Md. Shah Alam · 2026-07-07 · 10 min read
Registering land in Bangladesh involves paying multiple government fees and taxes. Many buyers are surprised to discover that the total cost of land registration can be significantly more than they expected. In 2026, the total cost of land registration in Bangladesh — including stamp duty, registration fee, local government tax, AIT (Advance Income Tax), and other charges — typically ranges from 10% to 14% of the deed value. This comprehensive guide breaks down every fee you need to pay, explains how to calculate your total registration cost, and advises you on how to avoid costly mistakes.
In Bangladesh, the sale of land is completed by executing a Sale Deed (Baiya Dastabox) which must be registered at the Sub-Registry Office of the district/upazila where the land is located. This process is governed by the Registration Act, 1908 and various Finance Acts and circulars from the National Board of Revenue (NBR).
Land registration in Bangladesh involves two main government bodies:
The key laws governing land registration fees in Bangladesh include:
The fee structure is updated periodically through the Finance Act passed each fiscal year (July–June). The figures in this guide reflect the rates applicable for the fiscal year 2025–2026 as per the Finance Act 2025.
Here is a complete overview of all fees and taxes involved in land registration in Bangladesh in 2026:
| Fee/Tax | Rate (2026) | Who Pays | Paid To |
|---|---|---|---|
| Stamp Duty | 1.5% (urban) / 1% (rural) of deed value | Buyer | Sub-Registry Office |
| Registration Fee | 1% of deed value | Buyer | Sub-Registry Office |
| Local Government Tax | 2% of deed value | Buyer | Union Parishad / City Corporation / Pourashava |
| AIT (Source Tax) | 1%–10% of deed value (location-dependent) | Seller (deducted at source) | NBR via Sub-Registry |
| Capital Gains Tax | 15% on profits (if applicable) | Seller | NBR |
| Gain Tax | 1%–5% of deed value (varies by area) | Seller | Sub-Registry Office |
| Stamp for Deed Paper | Fixed cost per page (approx ৳100–200/page) | Buyer | Treasury/Bank |
In addition to government fees, you will also incur private costs:
| Private Cost | Approximate Amount |
|---|---|
| Deed writing (Deed Writer / Moktob) | ৳500–৳5,000 depending on complexity |
| Lawyer fee for deed drafting | ৳3,000–৳50,000 depending on value and lawyer |
| Survey/Amin fee | ৳2,000–৳10,000 |
| Deed correction/amendment (if needed) | Variable |
Stamp Duty is the tax levied on the deed document itself and is calculated as a percentage of the deed value (the amount stated in the sale deed). Stamp duty is the largest single component of registration costs.
| Area Type | Stamp Duty Rate (2026) |
|---|---|
| Dhaka City Corporation area | 3% of deed value |
| Other City Corporations (Chattogram, Sylhet, Rajshahi, Khulna, Barishal, Mymensingh, Gazipur, Narayanganj) | 3% of deed value |
| Pourashava (Municipality) areas | 2% of deed value |
| Rural/Village areas (outside city/municipality) | 1.5% of deed value |
| For partition deeds among heirs | 0.5% of property value (reduced rate) |
| For gift deeds (hiba) to close relatives | Nominal fixed amount (৳1,000–5,000 depending on relationship) |
The Bangladesh government has set Mouza-specific minimum values (Mouza Rate) for land registration. If the deed value stated by the parties is lower than the government's mouza rate, the stamp duty and other fees will be calculated on the mouza rate, not the stated deed value. Understating the deed value to save on stamp duty is considered tax evasion and can result in penalties.
The current mouza rates can be checked at your local Sub-Registry Office or at the igr.gov.bd portal (Inspector General of Registration).
In addition to stamp duty, a separate Registration Fee is charged for the official act of registering the deed in the government's registry. This fee is paid to the Sub-Registry Office at the time of registration.
| Transaction Type | Registration Fee Rate (2026) |
|---|---|
| Sale deed (all areas) | 1% of deed value |
| Gift deed to close relatives | Nominal fixed fee |
| Partition deed among co-sharers | 0.5% of property value |
| Mortgage deed (with possession) | 1% of loan amount |
| Power of Attorney (General) | Fixed fee: ৳500–৳2,000 |
| Power of Attorney (Specific for land) | Fixed fee: ৳2,000–৳5,000 |
The registration fee must be paid in cash or through government Treasury (challan) before the deed is presented for registration. As of 2026, some sub-registry offices accept digital payment via the igr.gov.bd portal.
In addition to stamp duty and registration fee paid to the central government, local government bodies collect a tax on land transfers within their jurisdiction. This is commonly called the Local Government Tax or Transfer Tax.
| Local Body Type | Tax Rate |
|---|---|
| Dhaka City Corporation (DNCC/DSCC) | 2% of deed value |
| Other City Corporations | 2% of deed value |
| Pourashava (Municipality) | 2% of deed value |
| Union Parishad (Rural areas) | 1% of deed value |
This tax must be paid to the relevant local government authority before the deed can be presented for registration. You must obtain a receipt/clearance from the local body (City Corporation ward office, Union Parishad, or Pourashava office) as proof of payment to present at the Sub-Registry Office.
In Dhaka city, this payment is made at the respective DNCC or DSCC Ward Commissioner's office. The payment process is increasingly digitized, with some wards accepting payment via mobile banking.
Advance Income Tax (AIT), also known as Source Tax, is a withholding tax collected from the seller of the property at the time of deed registration. It is deducted at source by the Sub-Registry Office and deposited to the National Board of Revenue (NBR).
Under the Income Tax Act, 2023, AIT rates for land transfer are location-based:
| Area | AIT Rate on Deed Value |
|---|---|
| Dhaka Metropolitan Area (DNCC/DSCC) | 8% (for non-agricultural land) |
| Other City Corporations | 6% (for non-agricultural land) |
| Pourashava areas | 4% (for non-agricultural land) |
| Rural/Agricultural land (anywhere) | 1% (agricultural land specifically) |
AIT is technically a tax on the seller, but in practice, the buyer and seller negotiate who bears this cost, and it is often split or added to the total deal cost.
For individuals, AIT on property transfer is treated as a minimum tax. If the seller's actual income tax liability on the property gains is higher than the AIT already deducted, they must pay the difference in their annual tax return. If it is lower, the excess AIT serves as final tax (no refund in most cases).
AIT may be reduced or waived for certain categories of transfer, including transfers by inheritance, transfers to registered charitable organizations, and transfers under specific government housing schemes. A tax lawyer can advise on whether any exemption applies to your transaction.
Gain Tax (also called কর মূল্যায়ন or property gain tax) is a separate tax on the capital appreciation of land, collected at the Sub-Registry Office at the time of registration. It is distinct from both stamp duty and AIT.
| Area | Gain Tax Rate |
|---|---|
| Dhaka Metropolitan Area | 4% of deed value |
| Other City Corporations | 3% of deed value |
| Pourashava areas | 2% of deed value |
| Rural areas | 1% of deed value |
Gain Tax is collected by the Sub-Registry Office and is essentially paid by the seller (though often negotiated as part of the total price). It is calculated on the deed value or the mouza rate (whichever is higher), similar to stamp duty.
Let us calculate the complete cost of registering a residential plot in Dhaka City (DNCC area) with a deed value of ৳50 lakh:
| Fee Component | Rate | Amount (৳) |
|---|---|---|
| Stamp Duty | 3% of ৳50 lakh | ৳1,50,000 |
| Registration Fee | 1% of ৳50 lakh | ৳50,000 |
| Local Government Tax (City Corp) | 2% of ৳50 lakh | ৳1,00,000 |
| AIT (Advance Income Tax) – Seller pays | 8% of ৳50 lakh | ৳4,00,000 |
| Gain Tax – Seller pays | 4% of ৳50 lakh | ৳2,00,000 |
| Total Government Fees | ৳9,00,000 | |
| Lawyer/Deed writer fee (estimate) | Variable | ৳20,000–৳50,000 |
| Grand Total (approximate) | ৳9,20,000–৳9,50,000 |
Note: In this example, the buyer pays approximately ৳3,00,000 (Stamp Duty + Registration Fee + Local Govt Tax), while the seller pays approximately ৳6,00,000 (AIT + Gain Tax). However, in practice, the buyer often bears all costs by making a higher total payment to the seller.
| Fee | Rate | Amount (৳) |
|---|---|---|
| Stamp Duty | 1.5% of ৳20 lakh | ৳30,000 |
| Registration Fee | 1% of ৳20 lakh | ৳20,000 |
| Local Govt Tax (Union) | 1% of ৳20 lakh | ৳20,000 |
| AIT | 1% of ৳20 lakh (agricultural) | ৳20,000 |
| Gain Tax | 1% of ৳20 lakh | ৳20,000 |
| Total Government Fees | ৳1,10,000 |
Bangladesh has been progressively digitizing land registration fee payments. In 2026, the following online payment options are available:
The Inspector General of Registration's portal at igr.gov.bd allows pre-payment of stamp duty and registration fees online before appearing at the Sub-Registry Office. Steps:
Traditional payment can be made via Sonali Bank (government treasury bank) at any branch. The bank issues a treasury challan receipt which is presented at the Sub-Registry Office. AIT payment in particular is typically made via Sonali Bank's treasury collection.
Some Sub-Registry Offices now accept payment via bKash and Nagad directly at the counter. The availability of this option varies by location — confirm with your local Sub-Registry Office before assuming mobile payment is accepted.
Land development tax (annual Khajna) can be paid online at ldtax.gov.bd. This is a separate tax from registration fees and must be kept current to avoid complications in registration.
Q: What is the difference between stamp duty and registration fee?
A: Stamp duty is a tax on the deed document itself, calculated as a percentage of the deed value. Registration fee is the fee charged by the Sub-Registry Office for the act of registering and recording the deed. Both must be paid for a deed to be legally registered.
Q: Who pays stamp duty — the buyer or the seller?
A: Legally, stamp duty is primarily the buyer's responsibility. Registration fee is also primarily the buyer's responsibility. AIT and gain tax are technically the seller's responsibility. However, in practice, the parties negotiate and the buyer often ends up paying all fees as part of the total purchase price.
Q: Can I register land at a lower value to save on stamp duty?
A: No. If the deed value is lower than the government's mouza rate for that area, fees are calculated on the mouza rate. Intentionally understating deed value is tax fraud and can result in penalties, deed cancellation, and criminal prosecution.
Q: What is the mouza rate and where can I find it?
A: The mouza rate is the minimum government-set value per decimal/katha of land in each mouza. It is updated periodically by the district administration. You can find the current mouza rate at your local Sub-Registry Office or through a property lawyer.
Q: Are there any reduced fees for first-time homebuyers or low-income buyers?
A: As of 2026, there are no general reduced fee concessions for first-time homebuyers under Bangladesh law. However, certain government housing schemes (RAJUK, NHA plots) may have specific registration concessions. Consult a lawyer for current government housing scheme rules.
Q: How much does it cost to register a flat (apartment)?
A: For a flat in Dhaka, the registration fees are calculated on the deed value of the flat. The same stamp duty (3%), registration fee (1%), and local government tax (2%) apply. AIT on flat sales in Dhaka ranges from 2%–8% depending on the area. Total cost is typically 8%–15% of the flat's deed value.
Land registration in Bangladesh involves navigating multiple government offices, calculating complex fee structures, and ensuring that all documentation is in perfect order. A mistake in the registration process can result in costly delays, penalties, or even a void deed. The Law Chamber of Adv. Md. Shah Alam in Uttara, Dhaka provides end-to-end land registration assistance:
Our chamber is located in Uttara, Dhaka, and we handle property registrations across all districts of Bangladesh. We offer a free initial consultation to assess your registration needs.
📞 Contact us today before signing any sale deed. Book your free consultation with Adv. Shah Alam and ensure your land registration is done right.
Also read: Khatian Check Online Complete Guide | Namjari Tracking Guide 2026 | DLRMS Bangladesh Guide