Nepal legal resources

Nepal Land And Property Laws

A static legal-resource landing page for core Nepal property laws, NRN rules, tax references, and downloadable law documents.

Last reviewed: May 2026

Law Areas

This page groups legal resources into core land law, tax and valuation law, planning and housing law, and foreign/NRN rules.

Core land and property laws

Muluki Civil Code, Land Act, Land Revenue Act, Land Acquisition Act, Registration Act, and Guthi Corporation rules frame ownership, transfers, and records.

Tax and valuation rules

Income Tax Act and Local Government Operation Act affect capital gains, local property taxes, valuation, and annual obligations.

Foreign and NRN rules

NRN Act, NRN Rules, foreign exchange rules, and investment laws govern eligibility, remittance channels, and property restrictions.

Reference Documents To Verify

These law names are useful starting points for research. Downloadable files should only be linked after the official PDF source or hosted copy has been verified.

Muluki Civil Code, 2074

Main civil property law covering ownership, transfer, inheritance, and contracts.

Verify official source before use

Open PDF

Land Act, 2021

Land ceilings, ownership limits, tenancy, and land reform.

Verify official source before use

Open PDF

Land Revenue Act, 2034

Land registration, ownership records, and Land Revenue Office procedures.

Verify official source before use

Open PDF

Land Acquisition Act, 2034

Government acquisition of private land for public purposes and compensation.

Verify official source before use

Open PDF

Registration Act, 2034

Registration of sale deeds, gift deeds, mortgages, and agreements.

Verify official source before use

Open PDF

NRN Act, 2064

Non-Resident Nepali status, rights, restrictions, and investment provisions.

Verify official source before use

Open PDF

Income Tax Act, 2058

Capital gains, rental income, and other tax rules affecting property.

Verify official source before use

Open PDF

Land Registration Regulation, 2075

Registration procedure reference preserved from the old law downloads list.

Verify official source before use

Open PDF

Land Use Regulation, 2079

Land classification and land-use compliance framework.

Verify official source before use

Open PDF

Legal Glossary

UnitEquivalentSquare feetSquare meters
LalpurjaOwnership certificateIssued by governmentShows owner, area, and location
NaksaOfficial land mapSurvey DepartmentShows boundaries and measurements
MalpotLand revenueAnnual taxPaid to government/local authority
RokkaRestrictionLegal holdCan prevent sale or transfer
GuthiTrust landReligious/culturalSpecial usage rules apply

Legal Disclaimer

This page is an educational reference. Legal interpretation, tax liability, land classification, and official valuation should be confirmed with qualified professionals and government offices.