Completion Time Frame: 15 – 60 days (simultaneous with procedures 2 and 3)
Completion Costs: BDT 2,000
Points to Note:
Parties check that land tax payments are up to date.
The land administration system in Bangladesh separates records of ownership and those on revenue as such:
a. Land Records Office for land records, surveys, publication and maintenance of records under the directorate of land records and survey (Ministry of Land).
b. Land Office or Land Revenue Office under Ministry of Land. There are 11 administrative offices in each upajela (subdistrict)
c. There are 64 districts in Bangladesh but 61 registration districts. 3 hill districts do not have registration centres. In Dhaka, the district land registration office has 11 subregistrar offices under the Ministry of Law.

Step 2: Conduct RS Mutation on property

Completion Time Frame: 60 days (simultaneous with procedures 1 and 3)
Completion Costs: BDT 6000 approximately
Points to Note:
Since the last survey on Dhaka was done, transfers of property titles created before then must be converted (mutated) to the new survey. This is requested at the Assistant Commissioner of Lands (Tahsil). In order to obtain this, an application is required to be made to the concerned Assitant Commissioner of Land with particulars of the property. The Assistant Commissioner forwards the same to the Tahsil Office, who are responsible for conducting the relevant survey and providing a report to AC Land. Upon receiving the report, AC Land renders the mutation certificate. The inspection is noted in procedure 3. In the future, properties will have to be converted to the Mahanagar survey, which is currently underway.

Step 3: Obtain inspection for RS Mutation

Completion Time Frame: 60 days (simultaneous with procedures 1 and 2)
Completion Costs: included in procedure 2
Points to Note:
The permission is only mandatory when the property is under the control of either the Ministry of Works (National Housing Authority) or RAJUK (Dhaka Improvement Trust since 1952 until it was renamed Rajdhani Unnayan Kartripakkh –RAJUK in 1982).

Although the permission is usually always granted, unofficial payments are still paid in order to expedite the process and guarantee approval, which amount to BDT 10,000 to 15,000.
The buyer also checks that the property is up to date with payments to the Municipality, gas utility service, electricity utility service, and the water utility service to make sure that there is no outstanding dues payable so that the those liabilities do not transfer to him. Each of these checks will cost around BDT 625. These are standard steps customary in Bangladesh and not mandatory for registration.

Step 4: Obtain the non-encumbrance certificate from the relevant Sub-registry office

Completion Time Frame: 2-3 days
Completion Costs: BDT 500-700

Points to Note:
The buyer checks the legal status of the land (mortgaged or leased or ownership) at the relevant Sub-registry.

Step 5: Prepare deed of transfer and pay stamp duty

Completion Time Frame: 1 day
Completion Costs: 5% of property value (Stamp duty)
Points to Note:
A lawyer may prepare the transfer deed, but it can be prepared by the parties themselves. If a lawyer does it, the fees will be around BDT 6,000.
The deed must be prepared in stamped paper that will cost 5% of the property value to get it. This represents the stamp duty.

Step 6: Pay capital gains tax, registration fee, VAT and other taxes at a designated bank

Completion Time Frame: 1 day
Completion Costs: Capital Gains Tax (5%)+ VAT (1.5%) + local government tax (2%) + registration fee (2.5%)
Points to Note:

Stamp Duty = 5%

VAT = 1.5%
(Applicable only for municipal corporation area payable by private housing and flat developers and commercial businesses)

Registration fee = 2.5%

Local Government Tax = 2%

Capital Gains Tax = 5%
(Not applicable in rural areas for agriculture. Applicable to land above
100 000 Takas, irrespective of when the transfer was made)

The 2.5% registration fee is payable to the Bank in favor of the sub-registry office and the receipt is to be presented at the moment of applying for registration.

Step 7: Apply for registration at the relevant Sub-registry

Completion Time Frame: 180 days (simultaneous with procedure
Completion Costs: Already paid in Step 6
Points to Note:
The buyer applies for registration at the Municipal Deed Registry Office, presenting the receipts of payment for the registration fees obtained in Step 6.
A certified registration document is obtained within a week for the buyer’s record. The original sale deed/certificate require about 6 months to be obtained.

Step 8: Register the change in ownership at the Land Revenue Office

Completion Time Frame: 45 – 60 days (simultaneous with procedure 7)
Completion Costs: BDT 5,000
Points to Note:
The change of ownership must be registered in the Land Revenue Office. The property is recorded under the name of the new owner, who is responsible for paying the land taxes from the day it is transferred.