Home › Calculators
Land registration cost calculator
For a sale of land by an individual — with or without a building on it. The calculator applies the higher-of rule exactly as rule 6 states it, and shows you both figures, so the per-decimal minimum never arrives as a surprise at the sub-registry.
The stack, in one paragraph: registration fee 1% of the deed value, stamp duty 1.5%, local government tax 2% in city corporation and cantonment areas or 3% elsewhere — all on the buyer. The seller pays the section 125 source tax: the higher of the mouza group's percentage (5%, 3% or 2%) of the land value, or its per-decimal floor for your land class — plus, where there is a building, the rule 6(2) tax on the structure.
Calculate the registration cost of a land sale
Not sure of the group? The sub-registry keeps the list for its mouzas — the thana (police station) named in your deed papers is the quickest way to place it. When in doubt, ask the deed writer which group your mouza sits in before you rely on a figure.
The deed must state the use of the land — if it does not, the tax is treated as not properly collected (rule 6(3)).
Working in katha or square feet? The land unit converter turns them into decimals.
Worked example 1 — rural land, where the percentage binds
Fifty decimals of Class F agricultural land in an upazila outside any pourashava, deed value ৳60,00,000. Source tax: 2% of the value is ৳1,20,000; the floor is ৳500 × 50 = ৳25,000 — so the percentage binds and the seller pays ৳1,20,000. The buyer pays registration ৳60,000 + stamp ৳90,000 + local government tax at 3% ৳1,80,000 = ৳3,30,000. Grand total ৳4,50,000 — 7.5% of the deed value, plus ৳1,170 for e-mutation afterwards. Run it above: choose "An upazila", Class F, 50 decimals, ৳60,00,000.
Worked example 2 — the pourashava plot, where the floor binds
Five decimals of Class F homestead land in a non-district pourashava, deed value ৳20,00,000. Source tax: 2% is ৳40,000, but the Table 2 floor is ৳10,000 × 5 = ৳50,000 — the floor binds. Buyer: ৳20,000 + ৳30,000 + ৳60,000 = ৳1,10,000. Grand total ৳1,60,000 — 8.0% of the deed value. Small plots in growing pourashava towns are where buyers are most often surprised by the minimum.
The flip: the exact point where the minimum takes over
Take a Class D residential plot of 5 decimals in the Mirpur group (Table 1, Group 4). The floor is ৳1,50,000 × 5 = ৳7,50,000. At a land value of ৳30,00,000, 5% is only ৳1,50,000 — the floor governs and the tax is ৳7,50,000. At ৳2,00,00,000, 5% is ৳10,00,000 — the percentage governs. The two cross at exactly ৳1,50,00,000 of land value. The section 125 guide explains the groups and classes behind this.
Questions
What is the total cost of registering land in Bangladesh?
On an ordinary sale the buyer pays 1% registration fee, 1.5% stamp duty and 2% (city corporation or cantonment) or 3% (elsewhere) local government tax on the deed value. The seller pays the section 125 source tax: the higher of 5%, 3% or 2% of the land value or the per-decimal minimum for the mouza group and land class. Small fixed fees (e-fee ৳100, affidavit ৳300, court fee ৳10, copying per page) and the ৳1,170 e-mutation come on top.
Why is the source tax sometimes much higher than the percentage?
Because rule 6 of the Source Tax Rules 2026 sets a floor: a fixed amount per decimal of land. If 5% of your land value is less than the floor multiplied by your decimals, the floor is what you pay. In Gulshan the floor for a commercial plot is ৳9,00,000 per decimal, so the tax barely moves even when the deed value is low. The calculator shows both figures and names the one that applied.
Who pays what — buyer or seller?
By statute the buyer pays the registration fee, stamp duty and local government tax, and the seller (transferor) pays the source tax, which must be deposited before registration. A sale agreement can re-allocate the money between the parties, but the source tax deposit itself must still be made by the transferor.
Can I register the deed below the price we agreed?
A deed cannot be registered below the government minimum (mouza) value for the land, and under-declaring carries real risks: the excess of the true price over the deed value can be taxed as capital gain, and the buyer is left holding a deed that understates their own investment. The mouza value for a specific plot is held at the sub-registry — this calculator warns about the floor but does not publish per-mouza values, because a stale copy would be worse than none.