How to pay land and property tax in Nepal
Land tax and building tax in Nepal come from two different offices, not one. This guide explains who collects what, how to check what you owe, how to pay it, and why you need a tax clearance certificate before you can sell.
Most people who own land or a house in Nepal eventually discover, usually while trying to sell, that they owe money to two separate authorities and did not realise it. The Malpot (Land Revenue Office) collects land revenue tax on the parcel itself, the same office that registered your lalpurja when you bought the plot. Separately, your municipality or rural municipality (gaunpalika) can levy an integrated property tax, sometimes called ekikrit sampatti kar, on the building standing on that land. Own a plot with a house on it, and you can owe both, to different offices, on different schedules, at different rates.
This split exists because land revenue runs through the Malpot network under the Ministry of Land Management, Cooperatives and Poverty Alleviation, while the building tax is a local government revenue source under Nepal's federal structure. Rates, exemptions, and even how often a municipality bills, vary by local unit. There's no single national property tax rate to quote; check with your specific ward or municipality office.
Neither payment is optional if you plan to do anything with the property later. Selling, transferring to an heir, mortgaging, or subdividing a plot all require a tax clearance certificate showing nothing is outstanding, and overdue tax accrues penalties the longer it sits unpaid.
Work out which office you owe, and what for
Land revenue tax (malpot) is tied to the parcel itself: its kitta number, area, and land classification as recorded in your lalpurja. It's paid at the Land Revenue Office (Malpot Karyalaya) covering the district, or the specific area in bigger cities.
Integrated property tax covers what is built on the land, houses, commercial buildings, sheds, and is billed by your municipality's revenue section, usually via the ward office. Some municipalities call this ekikrit sampatti kar or ghar bhada kar depending on whether they're taxing the structure or rental income, so ask the counter staff which applies to your bill.
Find your records before you go
Bring your lalpurja (or a certified copy), citizenship certificate, and PAN if you have one, since offices increasingly ask for it on receipts. If it's your first time paying tax on a house you recently built, bring the naksha pass (approved building map) too, since that's often what opens a property tax account for the structure.
A number of larger municipalities now let residents check outstanding property tax through an online portal, entering a citizenship number or property ID. Coverage is uneven; many smaller municipalities and rural municipalities still only keep paper ledgers at the ward office, so confirm on your specific municipality's website rather than assuming an online check exists.
Check what you owe
At the Malpot office, ask the record section for your account status by kitta number; they'll give you the current fiscal year's land revenue due plus any arrears from earlier years.
At the municipality, the revenue section keeps a ledger per property. If ownership has changed since the last payment, ask them to update the ownership record first (bring your registration deed), since notices and clearance certificates are issued against whoever is on record as the current owner.
- Land revenue due for the current fiscal year, plus prior-year arrears, at the Malpot office.
- Integrated property tax at the municipality, which may bundle in other local charges like a sanitation fee.
- Any penalty already accrued on late payments, calculated separately by each office under its own rules.
Pay at the office or online
Paying at the counter is still the default in most of the country. Fill a short payment voucher, pay the cashier or attached bank counter, and get a stamped receipt (rasid). Keep every receipt; you'll need it, or at least the most recent clearance, whenever you deal with the property again.
Where it exists, online payment runs through the municipality's e-governance system via ConnectIPS, mobile banking, or a similar gateway. Some Malpot offices in bigger cities have piloted online land revenue payment too, but confirm the current status directly with your office, since this is expanding unevenly.
If you can't travel and there's no online option, a representative with a notarised power of attorney can usually pay on your behalf; check beforehand what identification the office will accept from them.
Get your tax clearance certificate when you need one
The malpot chukta pramanpatra (tax clearance certificate) proves both the land revenue and, where applicable, the municipal property tax are fully paid up to date. You need it before the Land Revenue Office will register a sale, a gift deed, a partition among heirs, or most mortgages.
Clear any outstanding balance first, then request the certificate at the same office; it's usually issued the same day or within a few working days once the account shows zero due. If you owe on the building too, get the municipal clearance as well, since a buyer's bank may ask for both.
Give yourself a buffer before a planned sale. A dispute over the recorded owner or arrears you weren't aware of can take longer to resolve than a routine payment, and you don't want that discovered the week you're meant to sign the deed.
What happens if you fall behind
Unpaid land revenue and property tax both accrue penalties, calculated as a percentage of the outstanding amount and applied by fiscal year. The exact rate is set by the relevant office, so confirm the current penalty schedule directly rather than assuming a fixed figure carries over from year to year.
Arrears surface the moment you try to sell, transfer, or mortgage, since the clearance certificate can't be issued while anything is outstanding. They can also complicate inheritance, since heirs typically must clear a deceased owner's arrears before the land is re-registered in their names. If you inherited land and aren't sure tax has been kept current, check with the Malpot office early rather than waiting until you need the clearance certificate.
Key takeaways
- ✓Land revenue tax (malpot) and municipal property tax on buildings are collected by two different offices and can both be owed on the same property.
- ✓Property tax rates and rules are set locally, so they vary by municipality; there is no single nationwide rate to quote.
- ✓Bring your lalpurja, citizenship certificate, and PAN when checking or paying, and the naksha pass if it's your first payment on a new building.
- ✓Some larger municipalities offer online tax checks and payment; many smaller ones still require an in-person visit to the ward or revenue office.
- ✓A tax clearance certificate (malpot chukta pramanpatra) is required before you can sell, gift, mortgage, or partition the property, and it takes time to sort out if arrears exist.
- ✓Unpaid tax accrues penalties over time and can delay or block a sale, mortgage, or inheritance transfer until it is cleared.
- ✓Confirm current fees, penalty rates, and payment methods directly with your Malpot office or municipality rather than relying on figures from a previous year.
How to Pay Land and Property Tax in Nepal (Malpot & Municipal Tax), FAQ
Do I pay land tax and building tax to the same office?+
No. Land revenue tax on the parcel is paid at the Land Revenue Office (Malpot), while the integrated property tax on a building or structure is billed and collected by your municipality or rural municipality. If you own a house on your own land, you may need to deal with both.
How do I find out how much property tax I owe?+
Take your lalpurja and citizenship certificate to the Malpot office for land revenue, and to your municipality's revenue section (often via the ward office) for building tax. Some larger municipalities also let you check an outstanding balance online using your citizenship number or a property ID, though this isn't available everywhere yet.
Can I pay property tax online in Nepal?+
In a growing number of municipalities, yes, through the local e-governance system or a linked payment gateway like ConnectIPS or mobile banking. Coverage is inconsistent across the country, so check your specific municipality's website or ask at the ward office whether online payment is available.
What is a malpot chukta pramanpatra and when do I need one?+
It's the tax clearance certificate confirming land revenue (and, where relevant, municipal property tax) is fully paid. You need it before registering a sale, gift, partition among heirs, or most mortgages against the property, so get it early if you're planning a transaction.
What happens if I don't pay land or property tax for a few years?+
Penalties accrue on the outstanding amount under rules set by the relevant office, so the longer it goes unpaid, the more you owe. It also blocks the tax clearance certificate, which means you can't sell, mortgage, or transfer the property until the arrears are cleared.
Related guides
Sources & data note
The sources listed are the authorities responsible for land revenue policy and the local government framework this guide describes; the explanation of the dual land-revenue-and-municipal-tax system, the step ordering, and the practical detail are our own synthesis written for a general reader. Specific tax rates, penalty schedules, and online payment availability are set and administered locally by each Malpot office and municipality, and these change; confirm the current figures and procedure with your specific office before you pay. Guides are written from primary sources, Nepali government departments, operators, park authorities and standards bodies, and each guide lists the sources used for its own facts. Rules, fees and prices in Nepal change; treat figures as current at the review date shown on each guide and verify anything money- or visa-critical with the issuing authority before you rely on it.