Integrated Property Tax

All the land, buildings and construction works within the municipal area are evaluated as per the Local Autonomy Administration Directive 2056, and levied taxes from Rs. 50 to Rs. 1500 as the Integrated Property Tax on the taxable amount. The tax is collected through Revenue Sub-branch and to make the collection effective a discount of 10% is offered to the tax payers for the first three months at all taxes. Once the unified property tax is paid, the taxpayer doesn't have to pay the land revenue or other property taxes.

Professional Tax

The Directives instructs that all industries, trade centers, factories and services that operate within the city shall have to pay not less than Rs. 360 per year. The Municipality has fixed the rate of the tax with the direct involvement of the Union of Trade and Commerce and institutionalized industries. To make collection of the revenue effective a heavy discount of 10% at all taxes is offered for the first three months. For this, a team of officers is appointed to collect the tax on the field once every year.

Vehicular Tax

The rate of this tax is decided in the presence and agreement with the transportation organizations. The transportation tax is collected through the Revenue Sub-branch of the Municipality office, and through the Tax Collection Counter at Zonal Transportation Management Office, Itahari, Sunsari that collects tax on all the vehicles for the Municipalities of the Koshi Zone.

Advertisement Tax

Hoarding boards, glow boards and banners that are for commercial information are levied tax on daily, fortnightly, monthly, half-yearly or yearly basis. Permission to put up such boards is granted within the municipal area after the payment of tax.

Rent Tax

If a house, land, godown or similar structures are rented out partly or as a whole, 2% of the rent amount is levied as the rent tax.

Entertainment Tax

With the participation and consent of the owners of the cinema Hall, the rate of entertainment tax is fixed. It is Rs. 100,000/- annually.

In Cases of Tax Evasion

The Municipality has implemented street-based address system so as to accumulate all information system on the basis of address itself. The taxation system depends on this information and the tax evasion has considerably eliminated. A heavy discount of 10% at the payment of the taxes in first three months of the fiscal years has encouraged the taxpayers to pay it in advance. If the tax is not paid by the end of the fiscal year (i.e. by the end of Asar), the fine is up to 30%. The facilities provided by the Municipality are connected with the tax system. All taxes of the fiscal year need to be paid prior to enjoying any service or facilities the Municipality offers.



Local Autonomous Act 2055, Article 165-2

A) The Municipality can take the following actions if a taxpayer doesn't pay the necessary taxes, fees and any other amount the Municipality is to be paid:
B) The Municipality can correspond to the concerned authorities to obstruct the transfer of right to property, can seal or lock up any business or trade firm, can prohibit any import/export or any of his business transaction if a person doesn't pay the taxes, revenues or any other amount the Municipality can levy as per the Act.


If the amount the Municipality is entitled to collect is not acquired through the actions taken as per A above, the Municipality can auction the person's house, land or any other property to retrieved.

आ व २०६२/६३ देखि लागू हुने गरी निर्धारण गरिएको एकिकृत सम्पत्तीकर दर