Last Updated on 13/07/2025 by সাব-রেজিস্ট্রার শাহাজাহান আলী পিএএ
Several types of documents are registered at government registry offices in Bangladesh. The registration cost of all types of documents is not the same. It depends on the type of document, nature of property transfer, type of property, type of buyer, type of donor, location of property, type of local government authority, value of property, etc. To register a document, you usually have to pay registration fees, stamp duty, local government taxes, source taxes, and VAT. No single government agency sets the cost of document registration. Instead of a single government agency setting the cost of document registration, various government agencies levy taxes for themselves.
Deed of Conveyance or Sale Deed Registration Fee, Taxes and Duties:
Registration fee, stamp duty, local government tax, source tax and VAT (if applicable) are required to be paid for registration of the Deed of Conveyance or sale deed.
- Registration fees of Sale deed (deed of conveyance): Taka 1% of the value of property mentioned in the Sale Deed.
- Stamp Duty of Sale deed (deed of conveyance): Taka 1.50% of the value of property mentioned in the Sale Deed.
- Local Government Tax of Sale deed (deed of conveyance): Taka 3% of the value of property mentioned in the Sale Deed. If the property is under the Cantonment Board or City Corporation 2% of the value of property mentioned in the Sale Deed.
- Source Taxes of Sale deed (deed of conveyance): The calculation of source tax in the case of document registry is a bit complicated. Source tax is collected as per Section-125 and Section-126 of the Income Tax Act, 2023. The government has issued the Tax at Source Rules, 2024 for the collection of tax under Section-125 and Section-126. The latest gazette of the Source Tax Rules, 2024 was published on June 24, 2025.In every case, Section 125 tax is payable at the time of registration of the deed. In other cases, Section 126 tax is levied only from the person or organization developing land or constructing buildings on a commercial basis, i.e. the developer. This rule provides a separate definition of developer. The rate of source tax is not the same for all places, plots, houses or flats. All places across the country have been divided into many parts and source tax has been determined separately for each area. Therefore, carefully read which schedule of the Income Tax Rules, 2024 your land, plot, house or flat falls under and determine the amount of withholding tax.
- VAT of Sale deed (deed of conveyance): In case of land: Taka 2% of the value of land mentioned in the Sale Deed. In case of house, structure or flat the amount of VAT vary.
- If the area of the flat is up to 1600 sq ft, then 2% of the deed value.
- If the area of the flat is more than 1601 sq ft, then 4.5% of the deed value.
- In case of re-registration, then 2% of the deed value for any size of flat.
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