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Mouza rate: why your deed value has a floor
Ask a deed writer what a plot is "worth" for registration and he will not quote the market — he will quote the mouza rate. Every mouza carries an official minimum value, and the deed cannot be written below it. Two different floors then guard the same transaction, and confusing them is expensive.
The first floor: the minimum value
The minimum value is a per-unit price for land in each mouza, maintained by the registration authority and applied at the sub-registry. If you and the seller agree ৳40 lakh for a plot whose mouza minimum works out to ৳55 lakh, the deed is drawn at ৳55 lakh and every percentage charge — registration fee, stamp duty, local government tax, and the percentage limb of the source tax — is computed on ৳55 lakh. The agreed price governs what changes hands; the minimum value governs what the state charges on.
The second floor: the rule 6 per-decimal tax floor
Independently, the source tax has its own floor: the per-decimal amount for your mouza group and land class, times your decimals. It does not care what the deed says at all. A deed can satisfy the mouza minimum and still have its tax set by the rule 6 floor — in prime Dhaka groups the floor frequently produces a tax several times the percentage limb, which is why the land calculator shows both limbs side by side instead of hiding the comparison.
Why this site does not publish mouza rates
What to do, in order
Before agreeing a price: ask the sub-registry (or a deed writer who works that office daily) for the mouza rate on your plot, and budget the charges on the higher of the agreed price and the minimum. Before signing: confirm the deed states the land's use clearly — the source tax class depends on it. After registration: complete e-mutation promptly, while the paperwork is still warm.
The words on the deed
- দলিল — dolil — the deed itself; the document that transfers the property
- মৌজা — mouza — the smallest land-record area; your plot sits in exactly one
- খতিয়ান — khatian — the record of rights for a plot: who owns what share
- নামজারি — namjari (mutation) — updating the land record into the buyer’s name after registration
- বায়না — baina — the registered agreement for sale, signed before the deed
- হেবা — heba — a gift of property under Muslim personal law, made by declaration
- বণ্টননামা — bantonnama — a partition deed dividing joint property between co-owners
Questions
What is the mouza rate (minimum value)?
For every mouza, the registration authority maintains a minimum market value per unit of land. A deed must state a value at or above that minimum for the area being sold; if the parties’ agreed price is lower, the charges are worked out on the minimum value instead. It is the state’s floor under the declared price — separate from, and additional to, the per-decimal tax floor in the source tax rules.
Where do I check my mouza’s minimum value?
At the sub-registry office for the mouza — the minimum value list (মৌজা রেট) is an office document, revised locally, and it is the office figure that will be applied to your deed. This site deliberately does not republish the lists: they change, they are long, and a stale republication would misprice real deeds.
Why does the minimum value matter to the source tax?
Because the percentage limb of the section 125 tax runs on the deed value — and the deed value cannot go below the mouza minimum. So the minimum value quietly sets the smallest possible percentage-limb figure, while the rule 6 per-decimal floor sets a second, independent minimum. Your tax is the higher of the two limbs after both floors have done their work.