Selling a Plot in Dhaka: Papers, Tax, Hard Cases, Selling from Abroad and Safety (2026)
In short: RAJUK plots (such as Purbachal and Uttara) and private housing-project plots (such as Bashundhara) follow different rules, but some things apply to all: the seller pays source tax before the deed, registration in city corporation or pourashava areas needs proof of return submission (PSR), and the sale agreement must be presented for registration within 60 days of signing. Below are the papers, tax, hard cases, selling from abroad and safety rules in one place.
What papers do you need to sell a plot?
RAJUK plots (such as Purbachal and Uttara):
- RAJUK allotment letter and possession papers
- Registered lease deed
- If you are not the original allottee: all earlier deeds and proof that RAJUK’s record shows your name (namjari)
- Khatian, DCR (the namjari fee receipt) and up-to-date land development tax receipts
Private housing-project plots (such as Bashundhara):
- The company’s allotment and handover papers
- The registered sale deed in your name and all earlier deeds (baya deeds)
- Namjari khatian, DCR and up-to-date land development tax receipts
Both kinds: national ID card, TIN and proof of return submission (PSR). In city corporation, pourashava and cantonment areas, PSR must be shown to register a sale deed, sale agreement or power of attorney for land (Income Tax Act 2023, section 264); ask the sub-registry office which party needs it. If there is a bank loan on the plot, you also need the loan clearance certificate and mortgage release papers.
Does a seller have to pay tax on selling a plot?
Yes. On a residential plot the seller pays source tax: 5% of the deed value or a fixed amount per decimal depending on the mouza’s thana, whichever is higher (Withholding Tax Rules 2026). It is paid by a separate e-challan before the deed.
Rates for the thanas around Uttara and Bashundhara:
| Thana of the mouza | Minimum per decimal |
|---|---|
| Uttara Model thana | Tk 1,75,000 |
| Uttara West, Turag, Biman Bandar, Khilkhet, Badda, Bhatara, Dakshinkhan, Uttarkhan | Tk 1,50,000 |
The deed value cannot be written below the government mouza value. The seller’s source tax is advance income tax; since the Finance Act 2026 it is not a final tax and is adjusted in the annual return, so more may be due or some refunded. Talk to a tax adviser. You can try your own figures in the calculators on the Uttara and Bashundhara pages; Purbachal figures are in our Purbachal transfer guide.
Other registration costs: the registration fee (1%), stamp duty (1.5%) and local government tax (2% in city corporation and pourashava areas, 3% in union areas) are usually paid by the buyer. There is no VAT on land sold and registered by an individual; sales by land development or building construction firms are outside this exemption (Finance Act 2026). Confirm the total at the sub-registry office before the transaction. For a plot in RAJUK’s schedule the buyer also pays RAJUK’s transfer fee: 3% of the deed value for a vacant plot, 2% for land with a building or a flat.
If your plot’s situation is complicated
How do you sell an inherited plot?
For a residential plot in RAJUK’s schedule, putting the heirs’ names on record needs no prior RAJUK permission (notification, 9 November 2025). RAJUK’s August 2026 citizen charter lists the papers for inheritance: online death certificate, heirship (warish) certificate from the councillor, union chairman or mayor, a court succession certificate where applicable, a photo, an undertaking on Tk 300 stamp paper and national ID cards. In a private project, heirs apply online for e-namjari (Tk 1,170 in total); ask the company office in writing what is needed to put their names in its records.
All heirs must sign the sale deed, in person or through a registered power of attorney. If any heir is a minor, a guardian must be appointed by the court and its prior permission obtained to sell that share (Guardians and Wards Act, section 29).
Can a plot mortgaged to a bank be sold?
Yes, but first the loan must be repaid and the bank’s release (NOC) or a registered redemption deed obtained, and the original papers taken back from the bank. Banks often also hold an irrevocable power of attorney, which must be cancelled too. If the loan is to be repaid from the buyer’s money, write clearly in the sale agreement which money goes where and when.
Can a plot held only by power of attorney be sold?
If the registered power of attorney includes the power to sell, the attorney can sign the deed. The law provides for the rights and duties under an irrevocable power of attorney to pass to the heirs if its giver dies, but there is an exception where there is a single attorney (Power of Attorney Act, section 4(6)); take a lawyer’s advice on such a plot. For a plot in RAJUK’s schedule, making or cancelling a power of attorney no longer needs RAJUK permission (notification, 9 November 2025); under RAJUK’s citizen charter it must still be filed with RAJUK within 90 days to be recorded. Buyers will want to see the power of attorney and check that it has not been cancelled.
What if the RAJUK lease deed has not been executed?
Without a lease deed there can be no sale deed or mortgage. The route: pay all instalments, take possession and have the final survey done, then register the lease deed. A RAJUK representative signs at the sub-registry office; the citizen charter gives 30 working days for this. Then sell.
What if the company’s sale deed is not done yet in a private project?
In projects such as Bashundhara, under the company’s terms, until full payment, possession and a registered sale deed, the plot cannot be transferred or mortgaged without the company’s written consent.
What if the original papers are lost?
File a police general diary (GD) and publish a loss notice in a newspaper. For a RAJUK plot, with a GD and a loss notice in two national dailies you can get certified copies from RAJUK; the citizen charter sets Tk 2,000 per copy plus 5% of the set value, and 27 working days. Certified copies of registered deeds come from the sub-registry office.
What if there is a house on the plot or a building developer agreement?
For a RAJUK plot with a building, the transfer fee is 2% of the deed value; for a vacant plot it is 3%. A power of attorney given to a building developer is registered and irrevocable; cancelling it without 30 days’ notice can bring up to 2 years in prison, a Tk 10 lakh fine, or both, under the Real Estate Development and Management Act 2010. So settle the agreement and the power of attorney with a lawyer before selling.
How can you sell a plot from abroad?
You can sell without coming to Bangladesh, through a registered power of attorney. The steps:
- Draft in Bangladesh: have an irrevocable power of attorney for sale drafted at home, in the form set by the Power of Attorney Rules 2015. It must state the powers to sign the sale agreement and deed, present the deed and receive the price. Photos and national ID or passport copies of the owner and the attorney are needed.
- Sign at the embassy: the owner signs in person at a Bangladesh embassy, high commission or consulate; it cannot be signed online or by post. Since a February 2025 amendment a national ID card is accepted instead of a passport, and a foreign passport holder with a “No Visa Required” sticker can sign. Fees differ by mission, for example £64 for up to 5 pages in London, $55 in New York and AED 37 for the ordinary service in Dubai. Many missions ask for proof of land ownership such as a khatian, namjari or dakhila.
- Send it home: the original must be sent to Bangladesh within 6 months of the embassy’s attestation. The London High Commission says Foreign Ministry attestation must be done within 60 days of signing there, so send it without delay.
- Attestation, stamp and registration: attestation by the Ministry of Foreign Affairs within 2 months of the document reaching Bangladesh, stamping at the Collector’s office within 3 months (Stamp Act, section 18), and registration at the sub-registry office within 4 months (Power of Attorney Rules, rule 10). Stamp duty on an irrevocable power of attorney for sale given without consideration is Tk 1,500.
- The attorney sells: the attorney can sign the sale agreement and the deed, and handle the steps after that. In law the attorney’s acts count as your own, so choose someone you trust.
- The money: the buyer should pay by bank straight into your own account, never cash to the attorney. Under Bangladesh Bank’s guidelines, property sale proceeds can be credited to a non-resident’s Taka account; sending that money abroad usually needs Bangladesh Bank approval through your bank.
An irrevocable power of attorney cannot be withdrawn at will, so think carefully about whom you appoint and what powers you give, and take a lawyer’s advice before drafting.
Selling safely: what to watch for
Land fraud is in the news regularly. In May 2024 the CID arrested a ring that paid advances to owners of land and flats in various upscale areas of Dhaka and asked for deed copies “for verification”. They then forged deeds and took loans from several banks against the same property (bdnews24, 4 May 2024). The press has also warned about fraudsters who sell land by posing as owners, with fake national ID cards and forged powers of attorney (Jugantor, 13 November 2025). So when you sell:
- Keep your original papers with you until the day of registration. At first, show the buyer copies; do not hand over the full set.
- Check the buyer’s national ID card, and take the advance through a bank.
- Take the balance by pay order or bank draft, and verify it with the bank that issued it. Avoid cash at the sub-registry office.
- Write the last date for registration into the sale agreement, and what happens to the advance if either side backs out. Have a lawyer read it before you sign.
- If you must give a power of attorney, give it for a specific purpose and register it. Never sign blank paper or anything you have not read.
- Do not put the plot number or your phone number in public ads.
Under the Land Crime Prevention and Remedy Act 2023, transferring land under a false identity or with a forged deed can bring up to 7 years in prison (The Daily Star Bangla, 9 June 2024).
Changes in 2025–2026
- RAJUK plots sold without permission: under the 9 November 2025 notification, scheduled residential plots of RAJUK and other ministry agencies can be sold without prior permission, with exceptions.
- Sale agreement: 60 days instead of 30: from 1 January 2026 a sale agreement must be presented for registration within 60 days of signing, up from 30 (Registration (Amendment) Act 2026).
- Source tax not final: since the Finance Act 2026, source tax on land transfers is adjusted in the annual return.
- Registration at market value: the government plans to register deeds at actual market value instead of mouza rates; revised fees and taxes are expected from 1 July 2027 (TBS, 23 October 2026). This is still a plan.
- Proposal to cut registration costs: the national tax-structure reform committee recommended halving the cost of registering land and flats (Prothom Alo, 29 January 2026). This is a recommendation, not a rule in force.
Prices and rules by area
- Selling a plot in Uttara: price per katha by sector, RAJUK’s schedule and the airport height limits.
- Selling a plot in Bashundhara: price per katha by block and the papers for selling.
- Selling a plot in Purbachal and the Purbachal transfer and namjari guide.
Sources
- Housing and Public Works Ministry notification, 9 November 2025 (on RAJUK’s website)
- Prothom Alo, 10 November 2025: no approval needed to transfer RAJUK plots and flats
- RAJUK Citizen Charter, August 2026 (Estate and Land)
- National Board of Revenue: Withholding Tax Rules 2026, rule 6
- PwC Bangladesh: Finance Act 2026 key amendments
- Stamp Act schedule (Finance Act 2022), item 22: conveyance 1.5%
- TBS, 2 June 2025: registration taxes and local government tax
- Finance (FY2025-26) Act 2026, section 26: VAT exemption for sale and registration of land and buildings
- Sonatala (Bogura) sub-registry office: sale deed fees
- Prothom Alo, 29 January 2026: registration costs and the recommendation to cut them by 50%
- Registration Act, section 17A: sale agreements within 60 days (2026 amendment)
- Registration (Amendment) Act 2026
- Jugantor, 18 August 2026: e-namjari costs Tk 1,170
- East West Property Development: terms and conditions
- Guardians and Wards Act, section 29
- Power of Attorney Act 2012
- Power of Attorney Act 2012, section 4
- Power of Attorney Rules 2015 (gazette, hosted by the Bangladesh High Commission London)
- Stamp Act 1899, section 18: stamping documents executed abroad
- Finance Act 2022, Stamp Act schedule (item 47: power of attorney)
- Income Tax Act 2023, section 264: proof of return submission (PSR)
- Real Estate Development and Management Act 2010, section 29
- bdnews24, 7 November 2025: changes to power-of-attorney rules for expatriates
- Bangladesh High Commission London: power of attorney
- Consulate General of Bangladesh, New York: power of attorney attestation
- Consulate General of Bangladesh, Dubai: power of attorney
- Bangladesh Bank: Guidelines for Foreign Exchange Transactions, Vol 1
- bdnews24, 4 May 2024: ring that paid advances to collect deed copies
- Jugantor, 13 November 2025: rings posing as owners to sell land
- The Daily Star Bangla, 9 June 2024: Land Crime Prevention and Remedy Act 2023
- TBS, 23 October 2026: plan for market-based property valuation
Last checked: 27 October 2026. This is general information, not legal or tax advice; confirm with the sub-registry office, RAJUK or the project company where relevant, a lawyer and a tax adviser before a transaction.