Land Development Tax and the Dakhila Receipt
A dakhila is not just a tax receipt — it is continuing evidence of possession and title. Years of unpaid tax create obstacles at every later sale, loan and mutation.
Land development tax — khajna in everyday speech — is the annual amount a landholder owes the state. The receipt proving payment is the dakhila. Many treat it as a formality, yet in practice the dakhila is one of the most frequently demanded land documents there is.
Why the receipt matters
- An unbroken run of dakhilas shows the land is recorded in your name and that you have been in possession.
- A current dakhila is required with almost every mutation application.
- Buyers and the sub-registry office ask for the latest receipt at the time of sale.
- Banks require it in mortgage and lending files.
- In a boundary or possession dispute, a long consistent record of payment is treated as supporting evidence.
What the amount depends on
The rate depends on the class of land and the quantity held. Agricultural and non-agricultural land are rated differently, and non-agricultural land is rated differently again for residential, commercial and industrial use. There is an exemption for agricultural holdings up to a specified size — but even then a nominal fee is paid to obtain the receipt, because the receipt is the point.
Rates and exemption thresholds change by government order, so treat the assessment shown on the portal or at the land office at the time of payment as authoritative.
Paying online
- Register on the portal
Create an account on the Ministry of Land’s land development tax service with your national ID and mobile number; an OTP confirms the number.
- Add your holding
Locate the holding by division, district, upazila, mouza and khatian number, and attach it to your profile.
- Verify the details
Check the owner name, dags and quantity. If anything is wrong, apply to the union land office to correct it.
- See the assessment
The system shows the current year’s tax and any arrears.
- Pay
Settle by mobile financial services, card or internet banking.
- Download the dakhila
Save the digital receipt and keep a printed copy.
Common problems
I cannot find my holding.
Usually either the land has not yet been mutated into your name, or the mouza or khatian number is wrong. Check them against an old dakhila; if it still fails, go to the union land office.
Several years are in arrears.
Arrears can be cleared together with the applicable penalty. Outstanding tax obstructs mutation and sale, so it is best settled first.
I bought land but have not mutated it — whose name do I pay in?
Until mutation the record stands in the seller’s name. Complete the mutation first, then take the dakhila in your own name.
The details on my dakhila are wrong.
Apply to the union land office with supporting documents to correct the name, dag or quantity. An uncorrected error causes larger problems later.
Is an online dakhila valid?
Yes. A digital receipt issued by the official portal is a valid receipt and carries a QR code or verification number.
You need the khatian number to attach a holding — find it online by mouza.
Look up your khatian number