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Heba & gift deed cost calculator

The most misunderstood deed in Bangladesh. Families routinely assume a gift deed costs what a sale deed costs. Between the relatives the law lists, it costs a flat ৳100 registration fee — and this calculator shows the whole bill, then shows you what the same property would have cost as a sale.

The short answer: heba between spouses, parents and children, grandparents and grandchildren, or full siblings — registration fee ৳100 flat (Registration Act, section 78A), stamp duty ৳1,000, and small fixed charges. Total on a typical ten-page deed: ৳1,894. No source tax, no local government tax. Outside that family class, the deed falls to the ordinary scale and this calculator changes its answer accordingly.

Calculate the cost of a heba or gift deed

Between the relatives listed in section 78A of the Registration Act, a heba declaration registers for a flat ৳100 fee whatever the property is worth. The same fee covers a gift under Hindu, Christian or Buddhist personal law between the same relatives (section 78A(bb)).

Only the copying (NN) fee depends on the page count.

Estimates from the published rules, worked out entirely in your browser — nothing you type is sent anywhere.

Worked example — father to daughter, Dhaka land worth ৳80,00,000

Registration fee ৳100 · stamp duty ৳1,000 · affidavit ৳300 · e-fee ৳100 · N-fee ৳24 · NN-fee ৳36 × 10 pages = ৳360 · court fee ৳10. Total official charges: ৳1,894. Source tax: none. Local government tax: none. Had the same land been sold, the buyer-side percentage charges alone would have started around ৳3,60,000. Run it above: family branch, ৳80,00,000, 10 pages.

The 2026 addition: since September 2026 a separate statutory gift with a reserved lifetime usufruct (the donor keeps the use of the property for life) is also available within the family. Whether the ৳100 section 78A fee applies to that form should be confirmed with the sub-registry before execution — it is registered under a different clause. The heba guide explains both forms and the heba-bil-ewaz caution.
Rule source: Registration Act 1908, section 78A(b) and 78A(bb) (read in the consolidated Act); government-fixed charge schedule reported November 2025; NBR clarification on heba withholding, July 2026 · Last verified: 12 November 2026

Questions

How much does a heba deed cost to register?

Between the relatives listed in section 78A of the Registration Act — spouses, parents and children, grandparents and grandchildren, full brothers and sisters — the registration fee is a flat ৳100 whatever the property is worth. The whole official bill for a typical ten-page deed is ৳1,894: the ৳100 fee, ৳1,000 stamp duty, ৳300 affidavit, ৳100 e-fee, ৳24 N-fee, ৳360 of NN copying fees and a ৳10 court fee. No source tax and no local government tax apply.

Who counts as family for the ৳100 fee?

Section 78A(b) names them: spouses, parents and children, grandparents and grandchildren, and full brothers and full sisters. A gift to a nephew, a cousin, a half-sibling or anyone else is outside the class and registers on the ordinary scale — the calculator shows that branch separately and flags the parts that cannot be confirmed.

Is there source tax (gain tax) on a heba?

No. The NBR clarified in July 2026 that tax withholding at registration does not apply to heba deeds, and no local government tax is charged either. A calculator that applies 1%, 1.5% or 2% to a family heba is inventing charges — on an ৳80 lakh property that error alone would fabricate about ৳3,60,000 of cost.

What about a gift under Hindu, Christian or Buddhist law?

Section 78A(bb) gives a declaration of gift under Hindu, Christian or Buddhist personal law the same flat ৳100 fee, between the same relatives, where the personal law permits the gift. The calculator’s family branch covers both.