Holding Tax — New Holding, Tax Assessment and Payment

বাংলায় পড়ুন

In City Corporation and Pourashava areas, the owner of a house/structure must pay annual holding (municipal) tax. The tax is assessed based on the annual valuation of the structure; in many cities it can be paid online.

What you need to know

You need to get a holding number for a new house/flat
The tax can usually be paid in installments or once a year
Some places give a rebate for payment within the due time, and a surcharge for late payment
Holding tax receipts are required for trade licenses and various services

Common documents

Land/flat deed and mutation khatian
Copy of the approved plan (where applicable)
Owner's NID

Fees, documents and timelines vary by City Corporation/Pourashava/Union and change from time to time — before applying, confirm with the relevant office or the official portal.

Official source

FAQ

Where do I pay holding tax?

At the revenue section of your City Corporation or Pourashava, at designated banks, or online (where available).

How is holding tax calculated?

At a fixed rate based on the annual valuation (rental value) of the structure; there is an opportunity to object to a revaluation.

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