Registration math
Cost = deed value × (registration fee + stamp duty + local govt tax + source tax + development fee) ÷ 100. For a flat, VAT is added on top.
| Head | Dhaka (city) | Chattogram (city) | Other municipality | Union |
|---|---|---|---|---|
| Registration fee | 1% | 1% | 1% | 1% |
| Stamp duty | 1% | 1% | 1% | 1% |
| Local govt tax | 2% | 2% | 2% | 3% |
| Source (gain) tax | 4% | 3% | 2% | 1% |
| Land development fee | 1% | 1% | 1% | 1% |
| Total | 9% | 8% | 7% | 7% |
These rates are pieced together from FY25-26 budget reports [verify] — older guides show 1.5% stamp duty and double the source tax.
Examples
Dhaka land, 1,000,000 deed: 10,000 + 10,000 + 20,000 + 40,000 + 10,000 = 90,000 taka (9%).
Union land, 1,000,000 deed: 10,000 + 10,000 + 30,000 + 10,000 + 10,000 = 70,000 taka (7%).
Dhaka flat, 1,400 sq ft, 8,000,000 deed: 9% = 720,000, plus 1% VAT of 80,000 — 800,000 taka in all (10%).
What to know in Bangladesh
- Mouza rate: A deed cannot be written below the official mouza rate; if you pay more, the real price is what goes in. Fees run on the deed value.
- Source-tax minimums: In some areas source tax is a percent or a fixed sum per katha, whichever is higher. Some Dhaka areas pay 3% rather than 4%. Confirm for your mouza at the sub-registry office.
- Deed type: This is for sale (saf-kabla) deeds. Heba (gift between close relatives), partition and earnest-money deeds have different, often fixed, fees.
- Extra costs: Deed-writer fees, affidavits, e-fees, certified copies and later mutation fees are not included.
More: checks before buying and the registration steps
Check the papers first. Ask for the latest khatian (BS/RS) and the mutation khatian in the seller’s name, plus up-to-date land development tax receipts. Match the chain of earlier deeds. Find out whether the land has a court case, a bank mortgage, or appears on a khas or vested-property list, and see who actually holds it on the ground.
Earnest money (bayna). Once the price is agreed, a bayna deed records the advance. It can be registered too, which stops the seller selling elsewhere.
Paying the charges. Registration fee, stamp duty, local govt tax and source tax are usually paid by pay order, bank challan or online e-challan. Get in writing which head goes where from the deed writer or the office, and avoid cash.
On the day. Buyer and seller both appear before the sub-registrar with national ID cards and photos to sign and give thumbprints. Keep the receipt; the original deed is collected from the office later.
Mutation. Registration alone does not change the khatian. Apply for e-mutation afterwards to open a khatian in your name, then pay land tax in your own name.
Why rates change. These heads can change in each June budget (from 1 July). The figures here come from FY25-26 budget reports; check the office’s latest schedule before the deed.