Non-agricultural land pays ৳10 to ৳300 per decimal a year depending on area and use; farmland is exempt when a family owns 25 bigha or less in total. Enter the land size, type and area to see this year's tax and any arrears.
Type of land
Homestead, shop, factory, office and similar
katha
Use
bigha
Tax on agricultural land is waived up to 25 bigha (8.25 acres) in total
years
0 if you are paying only the current year
This year's land tax
৳180
Non-agricultural · Residential & other · Gha
Land counted
9 decimal
Rate (per decimal)
৳20
Tax for one year
৳180
Total to pay
৳180
For 5 katha of land you need to pay ৳180 in total.
Being verified: rates are from the 2015 notification; we are checking whether a newer notification exists and how the arrears fine is counted. Check your holding’s demand on ldtax.gov.bd before paying.
Gha (other district HQ and class-1 municipalities)
৳100
৳75
৳20
Umo (other municipalities)
৳60
৳40
৳15
Cha (not a municipality)
৳40
৳30
৳10
Agricultural land: waived up to 25 bigha in total (receipt fee ৳10); above that, or for special agricultural use, ৳2 per decimal on the whole holding.
Good to know in Bangladesh
Not sure of your tier? Ask the union or municipal land office; some upazilas and mouzas are placed in higher tiers by name.
If part of the land is used for business, the whole plot is charged at the commercial or industrial rate (section 4(6)).
Public graveyards, cremation grounds, mosques, Eidgahs, public temples, churches and playgrounds can apply for exemption.
Check your holding’s actual demand on ldtax.gov.bd before paying.
More: from khajna to land development tax
The colonial “khajna” became land development tax in 1976. The Land Development Tax Act 2023 replaced the old ordinance: the 25-bigha farmland waiver is now in the Act itself, while non-agricultural rates are set by government notification. Current rates come from the 2015 notification; we will update this page when a new one is issued. The country is split into six tiers by level of development, with higher rates in the big cities. Tax can be paid online and the receipt (dakhila) is needed before mutation or sale.
Frequently asked questions
How much is land tax per decimal?
Non-agricultural land pays, per decimal per year, ৳300 commercial / ৳150 industrial / ৳60 residential in Tier Ka (Dhaka, Chattogram and 3 other cities), down to ৳40 / ৳30 / ৳10 in areas that are not a municipality (Tier Cha). The full table is below.
Do I pay tax on agricultural land?
If a person's or family's total farmland is 25 bigha (8.25 acres) or less, the tax is waived and only a ৳10 yearly receipt fee is paid. Above 25 bigha the whole holding pays ৳2 per decimal. Tea, rubber, commercial fish farming and livestock farms always pay.
What is the fine on unpaid land tax?
Tax not paid by 30 June becomes arrears. Under section 9 of the Land Development Tax Act 2023 it is collected with a 6.25% yearly fine for the first to third year; after three years a certificate case can be filed. The claim never expires.
When does the land tax year start?
Since 1 July 2024 the land tax year runs from 1 July to 30 June. Before that it followed the Bangla year.
Also searched as
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