Stamp duty and registration fees in Bangladesh
By Bdproperty Editorial Team · Updated:
Registering a property costs several separate charges, not one fee. The main components are the registration fee, stamp duty, local government tax, VAT and advance income tax, and each is calculated as a percentage of the declared deed value. Several vary by district and by whether the property is land, a flat or commercial space. Custom is that the buyer pays the registration costs and the seller pays the capital gains side, but that is convention rather than law and is negotiated in practice.
What are the separate charges?
The registration fee is charged by the Registration Directorate for making the entry. Stamp duty is paid on the stamped paper the deed is written on. Local government tax goes to the city corporation, municipality or union parishad the land sits in. VAT and advance income tax apply depending on the nature of the transaction and the parties.
They are quoted as percentages of the declared deed value, which is why the declared value matters so much: it drives every component at once.
Why does the total change by district?
Several components are set locally rather than nationally, and the rate for a metropolitan city corporation area is not the rate for a rural union parishad. Property class matters too — land, a residential flat and commercial space are not treated identically.
Ask the Sub-Registrar office with jurisdiction over the land for the current schedule. It is the only source that is definitely current for your plot.
Who pays what?
By custom the buyer bears registration fee, stamp duty, local government tax and VAT, while the seller carries any capital gains liability. None of that is fixed by statute, and it is routinely negotiated as part of the price. Agree it in writing before the deed is drafted rather than at the counter.
What about the declared value?
Declaring below the real price to reduce duty is common and is a bad idea for a buyer. Your cost base for any future capital gain is the declared figure, the deed is evidence of what you paid, and an under-declared deed is a weaker document if the sale is ever challenged.
Common questions
How much does registering a flat cost in total?
Commonly a band rather than a single number, because several components vary by district and property class. The calculator on this site breaks the components down; confirm the current rates with the Sub-Registrar office for the land itself.
Is stamp duty the same as the registration fee?
No. They are separate charges collected under different heads — stamp duty is paid on the stamped paper the deed is executed on, the registration fee is what the Registration Directorate charges to record it. Both are due at registration.
Can the buyer and seller agree who pays?
Yes. The customary split is not a legal requirement and is part of the negotiation. Put whatever you agree in writing before the deed is drafted.
Sources: Registration Act 1908 · Stamp Act 1899 · rd.gov.bd. This is general information, not legal advice. Confirm anything that affects a transaction with your Sub-Registrar or AC (Land) office.