Land Registration Cost in Bangladesh 2026: What You Pay per Lakh, with a Calculator

In this guide: What makes up the land registration cost? · Land registration cost per lakh: worked examples · Source tax (gain tax) under the Income Tax Act 2023 · Deed value and the government mouza rate · Heba, bontonnama and exchange deed costs · What to bring to the sub-registry

The short answer

For a sale (saf kabala) deed, the fixed percentage charges are stamp duty of 1.5%, a registration fee of 1% and local government tax of 2% in city corporation and cantonment areas or 3% in union areas. That comes to about Tk 4,500 to Tk 5,500 for every lakh of deed value. On top of this is the source tax under section 125 of the Income Tax Act 2023, which depends on where the land is, plus small fixed fees. Use the calculator below for an estimate and confirm the source tax for your mouza on dolil.gov.bd.

What makes up the land registration cost?

These are government charges. The deed writer’s fee and any lawyer’s fee are separate. Most charges are paid by pay order or online challan before the deed is presented, and the sub-registrar checks the receipts at registration.

Land registration cost per lakh: worked examples

Take a deed value of Tk 10 lakh.

• Union (rural) area: stamp duty Tk 15,000 + registration fee Tk 10,000 + local government tax Tk 30,000 = Tk 55,000, which is Tk 5,500 per lakh, before source tax and fixed fees.
• City corporation or cantonment area: stamp duty Tk 15,000 + registration fee Tk 10,000 + local government tax Tk 20,000 = Tk 45,000, which is Tk 4,500 per lakh, before source tax and fixed fees.

Now add the source tax. In a rural union it is usually small. In prime city areas it can be larger than all the other items together, because it is either a percentage of value or a fixed amount per katha, whichever is higher. That is why two plots with the same price can have very different registration costs.

For a very small plot, such as 2 decimals in a union, the fixed fees matter more, so the cost per lakh rises slightly. The calculator shows the effect.

Source tax (gain tax) under the Income Tax Act 2023

Section 125 of the Income Tax Act 2023 requires the sub-registrar to collect tax before registering a transfer of land, a building or a flat. The rates are set in the Source Tax Rules by area. Gulshan, Banani, Motijheel and similar prime areas carry the highest amounts, other city areas less, pourashavas less again, and rural areas the least.

• Who pays: in law the tax is on the seller (the transferor). In practice the parties often agree that the buyer pays. Write down who pays in the bainanama.
• Rates change often. They were cut in the 2025-26 budget, and the rules have been amended since. Do not rely on a figure from an old article or a deed writer’s memory.
• Not every deed pays it. Gifts without payment, partition deeds and no-claim deeds are generally outside this tax.
• Tax return proof: in city corporation, pourashava and cantonment areas, the seller and the buyer must show proof of submitting an income tax return (PSR).

The official deed fee calculator at dolil.gov.bd shows the source tax once you select the sub-registry office and mouza. Check it before you buy the pay orders.

For orientation: the 2025-26 budget set the headline rates at 5%, 3% and 2% of deed value by area class, with a per-katha minimum in prime Dhaka and Chattogram mouzas, and the Tax Deducted at Source Rules 2026 carry that structure into 2026-27. The exact figure for your mouza is on dolil.gov.bd. Two further changes from 1 July 2026 under the Finance Act 2026: proof of return submission is now also needed for namjari and for partition (bonton) of land and flats in city corporation, pourashava and cantonment areas, and the tax collected on a property transfer is no longer a final tax, so the gain is assessed in the seller’s return.

Deed value and the government mouza rate

All the percentage charges are worked out on the value written in the deed. That value cannot be lower than the minimum market value set for the mouza under the Property Minimum Market Value Determination Rules 2010. The sub-registry keeps this list, often called the mouza rate.

Many buyers write the mouza rate instead of the real price to save money. Think carefully before doing this. The deed value is the price on record if you later need to prove what you paid, for example in a pre-emption claim, a dispute with the seller or a bank valuation. A false value can also bring tax questions later. Our advice is to write the true price, and to budget for the full cost from the start.

Before you settle the price, also check the title. See what to check before you buy land.

Heba, bontonnama and exchange deed costs

• Heba (gift) between close relatives such as parents and children, spouses, brothers and sisters, and grandparents and grandchildren: a fixed Tk 100 registration fee and a small fixed stamp duty instead of percentages, and no source tax. See the heba deed guide.
• Bontonnama (partition among co-owners): a registration fee in slabs based on the value of the shares, a fixed stamp duty, and no source tax. See dividing inherited land.
• Exchange (ewaz) deed: fees and taxes are worked out on the value of the more valuable property.
• Bainanama (sale agreement): a fixed registration fee by value slab and a fixed stamp duty. It must be registered within 60 days of signing.
• Heba-bil-ewaz (gift for a return): treated like a sale for costs.

A gift to someone outside the listed relatives is charged differently. Confirm the deed type before it is drafted, because a wrong deed type can cost more or fail later.

What to bring to the sub-registry

1. The seller’s title deeds and the latest khatian, including the mutation (namjari) khatian and DCR.
2. The land development tax (khajna) receipt for the current year.
3. NID cards and passport-size photos of the seller and the buyer.
4. Proof of tax return submission (PSR), where required.
5. Pay orders or challans for stamp duty, registration fee, local government tax and source tax, and the affidavit.
6. The deed written in the prescribed form, checked against the khatian and map.

After registration, apply for mutation in the buyer’s name. See how namjari works.