Bangladesh Property Registration, Stamp Duty & Tax Guide

Which fees apply when you buy or sell property in Bangladesh, the steps at the Sub-Registry, and the documents to bring.

Which fees and taxes apply

These are the costs that usually come up when a deed is registered. Agree who pays each one and write it into the sale agreement.

Stamp duty

A percentage of the deed value, charged under the Stamp Act 1899.

Registration fee

A percentage of the deed value, paid when the deed is registered at the Sub-Registry (Registration Act 1908).

Local government tax

A further percentage of the deed value, which can differ by area.

VAT

Applies when you buy a new flat from a developer. A resale from an individual is treated differently.

Gain or source tax

A tax on the seller's gain or on the deed value, collected when the property is transferred. Who bears it is agreed in the sale agreement.

The percentages change with each year's Finance Act and budget, and sources do not agree on every rate, so we do not show them here. Ask the Sub-Registry office or the NBR which rates apply on the day you register.

6-Step Property Registration Workflow

A structured step-by-step procedure to legally register property at the Sub-Registry office.

1. Title & Mutation Verification

Verify CS, SA, RS, and BS Khatians, Porcha, and ensure Mutation (Namjari) is completed in the seller's name with up-to-date DCR and Khajna receipts.

2. Non-Encumbrance Certificate (NEC)

Ask the relevant Sub-Registry office to search its records, so you know the property has not been mortgaged, sold or tied up in a dispute.

3. Bayna Nama & Deed Drafting

Execute a registered Bayna Nama (Agreement to Sell) and have a licensed deed writer or advocate draft the Saf-Kabala deed.

4. e-Chalan Payment of Fees

Pay the fees the Sub-Registry tells you to pay, through e-Chalan where it is required, and keep the receipts.

5. Sub-Registry Presentation & Biometrics

Both buyer and seller appear before the Sub-Registrar with NID and witnesses for biometric verification, photo capture, and signature.

6. Receipt (T-form) & Original Deed

Collect the registration receipt and ask when the registered deed can be collected.

Required Legal Documents Checklist

Ensure all legal deeds, records, and clearances are organized before visiting the Sub-Registry.

Original Title Deed (Bia Dalil)

The chain of earlier deeds that shows who owned the property before.

Khatian & Porcha Records

Certified copies of CS, SA, RS, and City/BS surveys proving legitimate lineage.

Mutation (Namjari) & DCR

AC Land office Mutation Khatian with duplicate carbon receipt proving land revenue acceptance.

Up-to-Date Land Tax (Khajna)

Current fiscal year Land Development Tax receipt with QR verification.

Non-Encumbrance Certificate (NEC)

Search report issued by the Sub-Registry showing zero prior legal encumbrances.

National ID & Passport Photos

Smart NID cards and verified color photos of buyer, seller, and legal witnesses.

Approved Building Plan (For Flats)

RAJUK / CDA / KDA sanctioned plan and allotment letter from developer or original owner.

Frequently Asked Questions

Essential answers regarding statutory fees, mouza rates, and Bangladesh property law.

Usually the seller pays it, and it is collected when the property is transferred. In practice the sale agreement (Bayna) often settles who bears each fee, so write it down in the registered Bayna.

Statutory Legal Disclaimer

This page explains the process in general terms, for information only. It is not legal or tax advice. Rates, mouza values and procedures change and can differ by area. Check the current position with the Sub-Registry office, the National Board of Revenue (NBR) or a qualified property lawyer before you pay or sign anything.