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Registration rates & sources
This is the page the calculators are built from — and the page to cite. Every rate below names the instrument that sets it and the date it was last verified. Where a figure could not be verified to that standard, it says so, and the calculators do not use it.
How to read the status labels: Settled — pinned to the named instrument, read in the Act text or a full reproduction of the rules, and (for the rule 6 tables) transcribed twice independently with every cell agreeing. Provisional — a single practitioner-published source; printed only where labelled, never calculated with. Unverified — not pinned down; excluded from every calculation.
1. Source tax on land — section 125, rule 6(1) Table 1
The tax is the higher of the percentage of the land value stated in the deed, or the per-decimal floor for the land class multiplied by the decimals. Floor columns are per decimal of land.
| Mouza group | Rate | Classes A & C floor | Classes B & D floor | Class E floor | Class F floor |
|---|---|---|---|---|---|
| Group 1. Gulshan, Banani, Motijheel, Tejgaon (Dhaka) | 5% | ৳9,00,000 | ৳3,50,000 | ৳5,00,000 | ৳3,00,000 |
| Group 2. Dhanmondi, Wari, Tejgaon Industrial Area, Shahbagh, Ramna, Paltan, Bangshal, New Market, Kalabagan (Dhaka) | 5% | ৳6,50,000 | ৳3,00,000 | ৳3,00,000 | ৳2,00,000 |
| Group 3. Mohammadpur, Kafrul, Uttara Model Town, Cantonment, Khilgaon, Jatrabari and other listed Dhaka stations | 5% | ৳4,00,000 | ৳1,75,000 | ৳1,75,000 | ৳85,000 |
| Group 4. Khilkhet, Uttara West, Mirpur, Pallabi, Badda and other listed Dhaka stations; Narayanganj Sadar | 5% | ৳3,50,000 | ৳1,50,000 | ৳1,50,000 | ৳75,000 |
| Group 5. Khulshi, Panchlaish and other listed Chattogram stations; listed Narayanganj and Gazipur stations | 3% | ৳1,75,000 | ৳70,000 | ৳70,000 | ৳35,000 |
| Group 6. Savar, Keraniganj, Dhamrai, Dohar, Nawabganj; further listed Chattogram, Gazipur and Narayanganj stations | 3% | ৳1,25,000 | ৳60,000 | ৳60,000 | ৳30,000 |
| Group 7. The rest of the five major city corporations, other city corporations, development-authority areas and district-headquarters pourashavas | 3% | ৳1,00,000 | ৳50,000 | ৳50,000 | ৳25,000 |
2. Source tax on land — rule 6(1) Table 2
| Area | Rate | Floor per decimal (all classes) |
|---|---|---|
| Mouzas in any other pourashava (municipality) | 2% | ৳10,000 |
| Mouzas in upazilas outside any pourashava | 2% | ৳500 |
3. The six land classes — rule 6(8)
| Class | What it means |
|---|---|
| A | Commercial plot, government-developed area (RAJUK, CDA, housing authority, cantonment and similar) |
| B | Residential plot, government-developed area (RAJUK, CDA, housing authority, cantonment and similar) |
| C | Commercial plot, area developed by a private developer |
| D | Residential plot, area developed by a private developer |
| E | Industrial plot, anywhere |
| F | All other land: homestead, agricultural, ordinary plots outside developed areas |
4. Source tax on a building or flat — rule 6(2)
| Applies to | Per sq m | Or % of structure value |
|---|---|---|
| Land Classes A to D | ৳800 | 8% |
| Class E land, and Table 2 pourashava mouzas | ৳500 | 6% |
| All other cases | ৳300 | 6% |
5. Developer sales — section 126, rule 7
Per square metre of floor area (residential): ৳1,600 in Group 1, ৳1,500 in Group 2, ৳1,400 in Group 3, and ৳300 outside the listed areas — settled. The ladder also has ৳1,300 and ৳700 steps, but which groups they attach to is unverified, and the commercial per-group rates (endpoints ৳6,500 down to ৳1,000) are likewise unconfirmed group by group — so the developer calculator prices the per-square-metre line only where the rate is settled and says so on the result. Land (rule 7(2)): 5% of the land value in Dhaka, Gazipur, Narayanganj, Munshiganj, Manikganj, Narsingdi and Chattogram districts; 3% elsewhere. Rule 7(5): the rule 6(1) land tax is also collected; the rule 6(2) structure tax is not.
6. VAT on developer supplies
Flats of 1 to 1,600 sq ft: 2% · flats of 1,601 sq ft and above: 4.5% · land-development supplies: 2% — all on the deed value. The same table lists 2% on re-registration of a flat of any size, but the Finance Ordinance 2025 exempted transfers of buildings by other persons and practice is not uniform: conditional, shown separately, never in a total.
7. The buyer-side charges on a sale deed
| Charge | Rate | Source |
|---|---|---|
| Registration fee | 1% of deed value (min ৳100 on deeds up to ৳10,000) | Registration Act 1908, section 78; SRO No. 196-Law/2020 (in force 5 July 2020) |
| Stamp duty | 1.5% of deed value | Stamp Act 1899, Schedule I (conveyance); section 29(c) — the buyer bears the duty unless the parties agree otherwise. A cut to 1% was announced with the 2025-26 budget but never enacted; 1.5% is the rate in force. |
| Local government tax | 2% city corporation & cantonment · 3% elsewhere | Local government transfer tax collected at registration, per the sub-registry published schedule. Press summaries sometimes describe pourashava areas at 2%; the sub-registry schedule applies 3% outside city corporation and cantonment areas, so pourashava results carry a confirm-locally note. |
| Fixed office fees | E-fee ৳100 · affidavit ৳300 · court fee ৳10 · copying per page | Sub-registry published charge schedule; the affidavit is sworn on ৳300 stamp paper (Stamp Act 1899, Schedule I item 4). Copying (N/NN) fees are charged per 300-word page at the office and are not estimated here. |
8. Heba and gift — section 78A
Registration fee ৳100 flat for heba (and for gifts under Hindu, Christian and Buddhist personal law) between spouses, parents and children, grandparents and grandchildren, and full brothers and sisters. Small charges: stamp ৳1,000 · affidavit ৳300 · e-fee ৳100 · N-fee ৳24 · NN-fee ৳36 per 300-word page · court fee ৳10 — a total of ৳1,894 on a ten-page deed. No section 125 tax; no local government tax. Outside the family class the deed falls to the ordinary scale (registration 1%); its stamp treatment is unverified and is flagged, not numbered, by the calculator.
9. Baina, partition and mortgage fees — the Act's own tables
| Deed | Registration fee | Source |
|---|---|---|
| Baina (agreement for sale) | ৳500 up to ৳5 lakh · ৳1,000 up to ৳50 lakh · ৳2,000 above | Registration Act, section 78A(a) |
| Partition (bantonnama) | ৳500 up to ৳3 lakh · ৳700 up to ৳10 lakh · ৳1,200 up to ৳30 lakh · ৳1,800 up to ৳50 lakh · ৳2,000 above | Registration Act, section 78B — see the partition page for the small charges and their provisional status |
| Bank mortgage | 1% (min ৳200, max ৳500) to ৳5 lakh · 0.25% (min ৳1,500, max ৳2,000) to ৳20 lakh · 0.10% (min ৳3,000, max ৳5,000) above | Registration Act, section 78A(c); stamp duty under Stamp Act Schedule I item 39(2) |
10. E-mutation
৳1,170 in total — court fee ৳20, notice fee ৳50, record correction ৳1,000, khatian supply ৳100 — paid online after registration. No other fee may be charged. Source: Ministry of Land published fee schedule (confirmed February 2026; complaints hotline 16122). Online only; no other fee may be charged.
Method, and what this site will not do
Rounding: money to the nearest taka, half-up. Square metres are rounded to 2 decimals before any per-square-metre charge is worked out. Areas: 1 decimal = 435.6 sq ft; 1 katha = 720 sq ft; 1 bigha = 20 katha; 1 sq ft = 0.092903 sq m.
Two things are deliberately not published here. First, per-mouza minimum values: they are official lists revised locally, and republishing them stale would misprice real deeds — the calculators warn about the floor and the mouza guide explains where to check yours. Second, development-authority (RAJUK and similar) transfer fees: the two published figures conflict (3% of deed value in one worked example; ৳100 per sq ft in a developer guide), so they are discussed in the guides and kept out of every calculation until the authority's own schedule settles them.
Character of the section 125 payment: From 1 July 2026 the section 125 tax collected at registration is no longer a final tax for the seller: it is an advance against the capital-gains liability assessed in the seller's return (Finance Act 2026, section 91).
Proof of return: In city corporation, pourashava and cantonment areas, no sale deed, agreement for sale (baina) or power of attorney over land, a building or a flat can be registered unless both parties produce proof of submission of an income tax return (PSR).
Re-verification: this site's rates are re-checked every July against the new budget's Gazette rules — one pass shared with our sister Bangladesh income tax site — and whenever a Finance Act, a Registration Act amendment or a land-ministry circular lands mid-year. Every page carries its verified date, which ages visibly rather than silently.