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Flat registration cost calculator

A flat is two assets in one deed — a share of the land and the flat itself — and the tax rules treat a resale and a developer sale as different transactions. This calculator has both modes, and in developer mode it will never charge you the structure tax that rule 7(5) excludes.

Resale: the seller pays source tax on the land share (rule 6(1)) and on the flat (rule 6(2): ৳800 per sq m or 8% on Classes A–D, whichever is higher). Developer sale: section 126 tax per square metre + 5% or 3% on the land (rule 7(2)) + the rule 6(1) land tax + VAT of 2% (≤1,600 sq ft) or 4.5% (above). The buyer pays registration 1%, stamp 1.5% and local government tax 2–3% either way.

Calculate the registration cost of a flat

Estimates from the published rules, worked out entirely in your browser — nothing you type is sent anywhere. The sub-registry's own assessment governs.

Worked example 1 — a Dhanmondi resale, where the floor binds on the land

Group 2 (Dhanmondi), Class B land share of 1.0 decimal valued at ৳40,00,000; a 1,200 sq ft flat (111.48 sq m) valued at ৳1,10,00,000; total deed ৳1,50,00,000, city corporation area. Land tax: 5% of the share is ৳2,00,000, the floor is ৳3,00,000 × 1.0 — the floor binds: ৳3,00,000. Structure tax: 8% of the flat is ৳8,80,000, against ৳800 × 111.48 = ৳89,184 — the percentage binds. Seller's total ৳11,80,000. Buyer: ৳1,50,000 + ৳2,25,000 + ৳3,00,000 = ৳6,75,000. Grand total ৳18,55,000 — 12.4% of the deed value, plus ৳1,170 e-mutation. Notice that the tax on the flat is nearly three times the tax on the land share — that is normal, and it is why the structure tax is the line to check first on any resale.

Worked example 2 — a developer flat in Uttara, VAT top band

Group 3 (Uttara), new flat of 1,800 sq ft (167.23 sq m); land share 1.5 decimals, Class B, valued at ৳30,00,000; total deed ৳2,00,00,000; Dhaka district. Section 126 tax: ৳1,400 × 167.23 = ৳2,34,122. Rule 7(2): 5% of the land = ৳1,50,000. Rule 6(1) via rule 7(5): 5% of the land is ৳1,50,000 but the floor is ৳1,75,000 × 1.5 = ৳2,62,500 — the floor binds. Structure tax: absent, by rule. VAT at 4.5% (the flat is above 1,600 sq ft): ৳9,00,000. Developer's side: ৳15,46,622. Buyer: ৳2,00,000 + ৳3,00,000 + ৳4,00,000 = ৳9,00,000. Grand total ৳24,46,622 — 12.2%. The developer guide takes this stack apart line by line.

Authority transfer fees are not in these figures. A flat or plot held under RAJUK or another development authority can carry the authority's own transfer fee on top of the sub-registry stack. Published figures for it conflict (one worked example prices it at 3% of deed value; a developer guide at ৳100 per sq ft), and neither is the authority's own current schedule — so this calculator leaves it out and the Dhaka flat guide explains what to ask the authority instead. A ministry notification reported in November 2025 set transfer fees of 2% (flats) and 3% (plots) for ministry-affiliated bodies; confirm which schedule applies to your property.
Rule source: Source Tax Rules 2026, rules 6 and 7 (Gazette, 5 July 2026); Income Tax Act 2023, sections 125 and 126; VAT at Source Rules 2025, SRO No. 182-Law/2025 · Last verified: 12 November 2026

Questions

How is a resale flat taxed differently from a new developer flat?

On a resale, the seller pays the section 125 tax twice over in form: once on the undivided land share (rule 6(1), percentage or per-decimal floor) and once on the flat itself (rule 6(2), per square metre or a percentage of the flat’s value). On a developer sale there is no rule 6(2) tax at all — instead the developer pays the section 126 per-square-metre tax, the rule 7(2) land percentage, the rule 6(1) land tax, and VAT. Charging both the section 126 tax and the rule 6(2) tax on the same flat is a double-count; rule 7(5) forbids it.

Why is the tax on my flat bigger than the tax on the land share?

Because rule 6(2) taxes the structure at up to 8% of its stated value on Classes A to D land, and a flat is usually worth far more than its share of the land. In the worked example below, the structure tax is ৳8,80,000 against ৳3,00,000 on the land share.

Is there VAT on a resale flat?

The VAT collection table lists 2% on re-registration of a flat of any size, but the Finance Ordinance 2025 exempted sales and transfers of buildings by anyone other than a developer or land-development organisation, and practice at sub-registries is not uniform. The calculator keeps it out of the total and shows it as a separate, clearly labelled line only if you ask — confirm with your sub-registry before you budget for it or rule it out.

What VAT applies to a new flat from a developer?

2% of the deed value for a flat of 1,600 sq ft or less, and 4.5% above 1,600 sq ft, under the VAT Deduction and Collection at Source Rules 2025 (SRO No. 182-Law/2025). Land-development supplies carry 2%. The developer deposits it by A-challan before registration; allotment letters usually pass the cost to the buyer, so ask for the challan copies.