How do I pay land tax (malpot) in Nepal?

मालपोत कसरी तिर्ने?

Land tax (malpot or bhumikar) in Nepal is paid to your ward or municipality every fiscal year. You need this year's receipt to sell, transfer or mortgage land.

Short answer

Since local governments took over land revenue, you pay land tax (मालपोत or भूमिकर) to the ward or municipality where the land is, once every fiscal year. Many municipalities combine it with house tax as an integrated property tax. Keep the receipt: the Land Revenue Office asks for the current fiscal year's land revenue receipt before it registers a sale, transfers inherited land or records a correction.

The details

What to bring to the ward

Your lalpurja or the plot number (कित्ता नम्बर).
Last year's receipt, if you have it. It shows the plot details and what you paid.
Your citizenship, if the ward asks.

Why the receipt matters

The Department of Land Management's charter lists the current fiscal year's land revenue receipt as a required document for registering a sale and for inheritance transfers. Paying it at the start of the fiscal year, after mid-July, saves a separate trip when you need to sell or transfer land.

Malpot or property tax?

Under the Local Government Operation Act, municipalities can charge an integrated property tax on houses and the land under them. Other land pays land tax (भूमिकर). Kathmandu and other cities usually charge the combined property tax. Your ward will tell you which applies to your plot.

Common problems

I haven't paid for several years.

Pay every unpaid year at once. Municipalities add fines for late years, and the Land Revenue Office won't register a sale or transfer until the current year's receipt is in hand.

Is malpot paid at the Land Revenue Office?

Not any more, in most places. The Land Revenue Office (मालपोत कार्यालय) still handles registrations and records, but the yearly land tax is collected by local governments under the Local Government Operation Act.

How much is it?

Each municipality sets its own rates in its yearly finance act, based on the land's location, area and use. It's usually small for agricultural land and higher in cities, especially when combined with house tax.

Can I pay online?

Some municipalities take land and property tax online or through their own apps. Ask your ward, and keep a printout of the receipt either way.

Real experiences

Been through this recently? Tell the next person which office you went to and what they asked for. Reports are published as community notes, apart from the official information.

Share your experience

Sources

Needs review

Written from the sources above and last checked on 8 Oct 2026. Some details aren't confirmed against an official page yet, so check fees and documents with the office before you go.

Spotted something out of date?

How do I pay land tax (malpot) in Nepal?

Short answer

01The details