Property tax and capital gains in Nepal: a quick primer

Buyers pay a registration fee and stamp duty at the time of transfer, calculated as a percentage of the government-assessed or transaction value, whichever is higher, with rates varying by municipality.

Sellers are liable for capital gains tax on the difference between purchase and sale price, with rates depending on how long the property was held — longer holding periods generally attract lower rates.

Annual property tax (integrated property tax) is assessed by the local municipality based on land size, structure and location, and should be confirmed as paid up to date before any purchase.

Keeping receipts for all tax payments is essential — outstanding dues can surface as liabilities against the new owner if not cleared before registration.