This guide breaks down both. You will see who pays and how the amount is worked out. It also covers how to pay online, what happens if you are late, and the recent 2026 change that moved several land services to your local municipality.<\/p>\n\n\n\n
House Tax in Nepal at a glance<\/h2>\n\n\n\n\n- Malpot (land revenue tax):<\/strong> A small annual charge based on land area and land class, paid at the land office. Applies whether your plot is built on, rented, or sitting empty.<\/li>\n\n\n\n
- Integrated property tax (ekikrit sampatti kar):<\/strong> A municipal tax on the combined value of your land plus building. Since Shrawan 2075 (mid-2018), most local levels charge this instead of separate old-style house and land taxes.<\/li>\n\n\n\n
- Typical municipal rate:<\/strong> Roughly 0.05% to 0.35% of assessed value in metro cities like Kathmandu, applied on a rising scale. Rates differ by municipality, so confirm yours.<\/li>\n\n\n\n
- Early payment discount:<\/strong> Many local levels give 10% to 30% off if you pay in the first months of the fiscal year. Pay late and you face interest, commonly around 15% a year.<\/li>\n\n\n\n
- How to pay:<\/strong> At your ward office, or online through your municipality portal, eSewa, ConnectIPS, or Fonepay.<\/li>\n<\/ul>\n\n\n\n
Now the detail.<\/p>\n\n\n\n
What is Malpot (Land Revenue Tax) in Nepal?<\/h2>\n\n\n\n
Malpot is the oldest property charge in the country. It is an annual tax on land ownership, collected historically at the Land Revenue Office (the office itself is also called Malpot in everyday speech). You pay it because you own the land, not because of what the land earns.<\/p>\n\n\n\n
The amount is calculated on the area and classification of the land<\/strong>. A plot recorded as agricultural is treated differently from one recorded as residential or commercial. This is why two neighbors with the same size plot can pay slightly different malpot if their land is classed differently on the records.<\/p>\n\n\n\nA few things trip people up. Malpot is due even if your plot is vacant. It is due even if the house on it is empty or rented out. And it is completely separate from the tax you pay on rental income. If you rent out a flat, you still owe malpot on the land underneath it, plus income tax on the rent, plus the municipal house-rent tax. Those are three different obligations under three different laws.<\/strong><\/p>\n\n\n\nThe malpot receipt, the tiro tireko rasid<\/strong>, matters more than the small sum suggests. You need a current one to register a sale, to transfer ownership, to take a loan against the land, and often to get other municipal certificates. Skipping malpot for a few years to save a few hundred rupees can freeze a transaction later. Pay it every year and keep the receipt.<\/p>\n\n\n\nWhat is the Integrated Property Tax?<\/h2>\n\n\n\n
Before 2075 BS, local bodies collected a separate house tax and a separate land tax, with different names in different places. That changed. Under the Local Government Operation Act 2074<\/strong>, most municipalities switched to a single integrated property tax<\/strong>, called ekikrit sampatti kar<\/em> in Nepali. It combines the value of your land and the value of your building into one assessment.<\/p>\n\n\n\nThe switch took effect from Shrawan 1, 2075 (mid-2018). The idea was simple. One bill, one assessment, less confusion at the counter.<\/p>\n\n\n\n
There is a detail worth knowing here. The tax covers your building plus the land it sits on, but usually only up to about twice the plinth area of the house. Land beyond that limit can be treated as vacant land and charged under land tax rules instead. So a big house on a small plot is treated differently from a small house on a large plot. If you have a lot of open land around your home, ask your ward how they are splitting it.<\/p>\n\n\n\n
Who is exempt? The common categories are government buildings, foreign diplomatic missions, and many religious institutions such as temples, monasteries, and mosques. Common areas in apartment buildings, like parking and basements used collectively, are generally not taxed on residents individually. Some local levels also give partial relief to senior citizens and people with disabilities, but this is not uniform, so check locally.<\/p>\n\n\n\n
How is House Tax calculated in Nepal?<\/h2>\n\n\n\n
The municipal property tax follows three steps. None of them are complicated, but each depends on local figures you should confirm with your own municipality.<\/p>\n\n\n\n
Step 1: Value the land<\/h3>\n\n\n\n
Your municipality uses the official land valuation set by the district valuation committee. This rate is published each fiscal year. For a sense of scale, Kathmandu Metropolitan City set land values across a very wide band for FY 2082\/83. They ran from around NPR 4 lakh per aana in outer areas to roughly NPR 50 lakh per aana on prime, well-connected land, depending on road access and location. Your own plot’s rate sits somewhere on that scale.<\/p>\n\n\n\n
Step 2: Value the building<\/h3>\n\n\n\n
The building is valued on construction type, materials, age, and condition. A newer reinforced-concrete house is valued higher than an old mud-and-brick structure of the same size. Depreciation is applied for age. The ward assessor handles this part, so you do not calculate it yourself.<\/p>\n\n\n\n
Step 3: Apply the rate<\/h3>\n\n\n\n
Add the land value and the building value. Then apply the municipal rate for that value bracket. Most metro cities use a rising scale. In Kathmandu the published bands run roughly from 0.05% at the low end to about 0.35% for higher-value properties. Other cities set their own numbers, and rural municipalities usually charge less.<\/p>\n\n\n\n
Here is an indicative picture. Treat these as examples, not fixed law, because every local level publishes its own schedule and revises it.<\/p>\n\n\n\n
Now the detail.<\/p>\n\n\n\n
What is Malpot (Land Revenue Tax) in Nepal?<\/h2>\n\n\n\n
Malpot is the oldest property charge in the country. It is an annual tax on land ownership, collected historically at the Land Revenue Office (the office itself is also called Malpot in everyday speech). You pay it because you own the land, not because of what the land earns.<\/p>\n\n\n\n
The amount is calculated on the area and classification of the land<\/strong>. A plot recorded as agricultural is treated differently from one recorded as residential or commercial. This is why two neighbors with the same size plot can pay slightly different malpot if their land is classed differently on the records.<\/p>\n\n\n\n A few things trip people up. Malpot is due even if your plot is vacant. It is due even if the house on it is empty or rented out. And it is completely separate from the tax you pay on rental income. If you rent out a flat, you still owe malpot on the land underneath it, plus income tax on the rent, plus the municipal house-rent tax. Those are three different obligations under three different laws.<\/strong><\/p>\n\n\n\n The malpot receipt, the tiro tireko rasid<\/strong>, matters more than the small sum suggests. You need a current one to register a sale, to transfer ownership, to take a loan against the land, and often to get other municipal certificates. Skipping malpot for a few years to save a few hundred rupees can freeze a transaction later. Pay it every year and keep the receipt.<\/p>\n\n\n\n Before 2075 BS, local bodies collected a separate house tax and a separate land tax, with different names in different places. That changed. Under the Local Government Operation Act 2074<\/strong>, most municipalities switched to a single integrated property tax<\/strong>, called ekikrit sampatti kar<\/em> in Nepali. It combines the value of your land and the value of your building into one assessment.<\/p>\n\n\n\n The switch took effect from Shrawan 1, 2075 (mid-2018). The idea was simple. One bill, one assessment, less confusion at the counter.<\/p>\n\n\n\n There is a detail worth knowing here. The tax covers your building plus the land it sits on, but usually only up to about twice the plinth area of the house. Land beyond that limit can be treated as vacant land and charged under land tax rules instead. So a big house on a small plot is treated differently from a small house on a large plot. If you have a lot of open land around your home, ask your ward how they are splitting it.<\/p>\n\n\n\n Who is exempt? The common categories are government buildings, foreign diplomatic missions, and many religious institutions such as temples, monasteries, and mosques. Common areas in apartment buildings, like parking and basements used collectively, are generally not taxed on residents individually. Some local levels also give partial relief to senior citizens and people with disabilities, but this is not uniform, so check locally.<\/p>\n\n\n\n The municipal property tax follows three steps. None of them are complicated, but each depends on local figures you should confirm with your own municipality.<\/p>\n\n\n\n Your municipality uses the official land valuation set by the district valuation committee. This rate is published each fiscal year. For a sense of scale, Kathmandu Metropolitan City set land values across a very wide band for FY 2082\/83. They ran from around NPR 4 lakh per aana in outer areas to roughly NPR 50 lakh per aana on prime, well-connected land, depending on road access and location. Your own plot’s rate sits somewhere on that scale.<\/p>\n\n\n\n The building is valued on construction type, materials, age, and condition. A newer reinforced-concrete house is valued higher than an old mud-and-brick structure of the same size. Depreciation is applied for age. The ward assessor handles this part, so you do not calculate it yourself.<\/p>\n\n\n\n Add the land value and the building value. Then apply the municipal rate for that value bracket. Most metro cities use a rising scale. In Kathmandu the published bands run roughly from 0.05% at the low end to about 0.35% for higher-value properties. Other cities set their own numbers, and rural municipalities usually charge less.<\/p>\n\n\n\n Here is an indicative picture. Treat these as examples, not fixed law, because every local level publishes its own schedule and revises it.<\/p>\n\n\n\nWhat is the Integrated Property Tax?<\/h2>\n\n\n\n
How is House Tax calculated in Nepal?<\/h2>\n\n\n\n
Step 1: Value the land<\/h3>\n\n\n\n
Step 2: Value the building<\/h3>\n\n\n\n
Step 3: Apply the rate<\/h3>\n\n\n\n
![\"\"](\"https:\/\/basobaas.com\/blog\/wp-content\/uploads\/2026\/07\/resize.jpg\")
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