Sale Deed in Bangladesh 2026: Drafting, Execution and Registration of the Saf-Kabala

Sale deed Bangladesh law: what the saf-kabala does in 2026

The saf-kabala, or absolute sale deed, is the single document that moves ownership of land, a house or a flat from seller to buyer. Every other step in a property purchase, from the title search to the bank transfer, exists to make that one instrument valid, registrable and defensible. A sale deed Bangladesh law will recognise must be in writing, carry prescribed particulars and attachments, and be registered at the sub-registry office. Until it is registered, the buyer has paid for land without owning it.

This guide explains what a saf-kabala is under section 54 of the Transfer of Property Act 1882, why the Registration Act 1908 makes registration the moment of transfer, what the 2004 reforms and the 2026 amendments now require, and what the deed itself must contain. It sets out the role of a sale deed lawyer at each stage, the costs collected at registration in summary form, and what must follow registration: mutation, Land Development Tax and safe custody of the original.

Summary: A sale of land in Bangladesh can be made only by a registered instrument. The seller's name, or that of the seller's predecessor in an inheritance case, must appear in the latest khatian. The deed must state the price, describe the property completely and carry both parties' photographs. Section 52A of the Registration Act then lists the documents the sub-registrar must see before registering it. Since January 2026, amendments have added an e-registration framework, extended several time limits and tightened accountability for fees.

Key point: An unregistered sale deed does not transfer title. Under section 49 of the Registration Act 1908, a document that must be registered cannot create or transfer any right in immovable property unless it is registered, and under section 53C of the Transfer of Property Act a sale by a person whose name is not in the latest khatian is void.

At a glance

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Table of Contents

What a sale deed is under the Transfer of Property Act

Section 54 of the Transfer of Property Act 1882 defines a sale as a transfer of ownership in exchange for a price paid or promised, or part-paid and part-promised. The same section provides that, for tangible immovable property and for a reversion or other intangible thing, the transfer can be made only by a registered instrument.[1] Before 2004 the section allowed low-value property to pass by delivery of possession. The Transfer of Property (Amendment) Act 2004 deleted the words "of the value of one hundred Tk. and upwards", so today every sale of land, whatever its price, requires a registered deed.[1]

Two consequences follow. First, possession, receipts and family arrangements do not convert a sale into ownership. Second, the deed is not paperwork that records a transfer already made elsewhere. It is the transfer. The quality of the drafting therefore decides the quality of the title the buyer receives.

Sale, contract for sale and baina

Section 54 also says that a contract for sale is a contract that a sale shall take place on agreed terms, and that it does not, of itself, create any interest in the property.[1] The agreement for sale, known locally as a baina or bainanama, is therefore a separate and earlier document.

Section 54A, inserted in 2004, requires it to be in writing and registered, and to state a time for execution and registration of the sale deed; where no time is stated, six months is deemed to apply.[1] Section 17A of the Registration Act now gives the parties sixty days from execution to present a baina for registration.[2] While the contract subsists, section 53B bars a transfer to anyone else.[1] The sixty-day period applies since 1 January 2026; it was previously thirty days. Our guide to the baina deed in Bangladesh covers advances, default and specific performance; this article focuses on the final sale deed. Bangladesh buyers should treat the two as separate instruments.

Saf-kabala and the other transfer deeds

Saf-kabala means a clean or absolute sale: the seller parts with the entire interest for a price and keeps no right of redemption or return. That distinguishes it from a mortgage, an exchange deed, a gift or heba, and a partition deed among heirs. Each of those has its own requirements and, often, its own fee rules. Gifts and heba are covered in our guide to heba, will and gift registration. Using the wrong instrument, for example disguising a sale as a heba to save cost, exposes both parties to challenge and to recovery of the duty that should have been paid.

Compulsory registration of a sale deed: Bangladesh's Registration Act 1908

Section 17(1)(b) of the Registration Act 1908 makes registration compulsory for non-testamentary instruments that create, declare, assign, limit or extinguish any right, title or interest in immovable property. The Registration (Amendment) Act 2004 removed the old value threshold from that clause as well.[2] A saf-kabala falls squarely within it.

The effect of an unregistered sale deed

Section 49 is the sanction. A document that must be registered does not operate to create, declare, assign, limit or extinguish any right, title or interest in immovable property unless it has been registered.[2] An unregistered saf-kabala may still be relevant as evidence of other facts in litigation, but it will not make the buyer the owner. Once registered, the deed operates under section 47 from the time it would have operated if no registration had been required, not from the date of registration.[2]

The 2004 reform package

The Registration (Amendment) Act 2004 (Act No. XXV of 2004) and the parallel Transfer of Property (Amendment) Act 2004 (Act No. XXVI of 2004) are the foundation of the modern sale deed Bangladesh conveyancers work with.[1] [2] Together they:

• made registration of every sale deed compulsory regardless of value;
• required contracts for sale to be written and registered (section 17A and section 54A);
• inserted section 22A on deed contents, photographs and a prescribed format;
• inserted section 52A on the documents that must accompany a sale deed;
• inserted sections 53C to 53E of the Transfer of Property Act on the record of rights, mortgaged property and the executant's affidavit; and
• cut the presentation period under section 23 from four months to three.

The time for presentation

Under section 23, a document other than a will must be presented to the proper officer within three months of execution.[2] If urgent necessity or unavoidable accident causes delay of up to a further four months, section 25 lets the Registrar accept the document on payment of a fine of up to ten times the proper registration fee.[2] In practice, a saf-kabala is usually executed and presented on the same day at the sub-registry office, and the safest course is never to sign a deed that will not be presented immediately.

The 2026 amendments to the Registration Act

The most recent changes came at the end of the interim government's term. The Registration (Amendment) Ordinance 2026, Ordinance No. 4 of 2026, was issued under article 93(1) of the Constitution while Parliament stood dissolved, and took effect on 1 January 2026.[3] [4] A Registration (Second Amendment) Ordinance followed, gazetted on 5 February 2026.[5] The ordinance has since been repealed and replaced by the Registration (Amendment) Act 2026 (Act No. 14 of 2026), and the consolidated text of the Registration Act now records each change as made by that Act.[2] [3]

What changed for the sale deed Bangladesh parties sign

• Baina deadline: the time to present a contract for sale under section 17A(2) rose from thirty to sixty days.[2]
• Deeds executed abroad: under section 26, a document executed outside Bangladesh may now be presented within six months, rather than four, after it arrives in the country.[2]
• Section 52A extended: the section 52A particulars now apply to gifts, Muslim-law heba and gifts under Hindu, Christian and Buddhist personal law, as well as to sales.[2]
• Officer accountability: new section 68(3) treats registration with improper fees, taxes, service charges or duties as misconduct and recovers the shortfall from the registering officer. The February amendment added a proviso: where the officer acted in good faith, the shortfall is recovered from the parties who should have paid it.[2] [5]
• Faster decisions on refusals: the Registrar must decide an appeal against a sub-registrar's refusal within forty-five days, and an application following a denial of execution within thirty days.[2]
• Payment on presentation: the new section 80 requires all fees, taxes, service charges and duties to be paid when the document is presented, with collection rules to be made by notification.[2]

E-registration under Part XIIA

New Part XIIA and section 77A allow a document to be presented, admitted and registered digitally, using software approved by the Government, in the manner set by rules.[2] The law is in place but the system is not yet live.

On 30 April 2026 the Law Minister, Md Asaduzzaman, told Parliament that the Land Registration System Automation project, which began on 1 July 2025 with an estimated cost of Tk 632.69 crore and runs to June 2030, is building a unified Registration Resource Planner. He said online deed registration is expected in the second half of 2027 or the first half of 2028.[6] Until the rules under section 77A are notified and the software is approved, every saf-kabala is still executed on paper and registered in person.

Title conditions before a sale deed Bangladesh registry will accept

Registration requirements only work if the seller is entitled to sell. The 2004 amendments wrote several of those entitlement rules directly into the Transfer of Property Act, and breach of most of them makes the sale void, not merely voidable.[1]

Section 53C: the seller must appear in the latest khatian

No immovable property may be sold unless the seller's name appears in the latest khatian prepared under the State Acquisition and Tenancy Act 1950. Where the seller owns by inheritance, the name of the seller or the seller's predecessor must appear. A sale made otherwise is void.[1] This is why a buyer from someone who purchased recently, but never completed mutation, is exposed: the seller must first mutate the land into his or her own name. Our guide to land mutation in Bangladesh covers that process.

Section 53D: mortgaged property

Property under a registered mortgage cannot be sold or re-mortgaged without the mortgagee's written consent, and a sale made without it is void.[1] Where a seller is clearing a bank loan from the sale price, the deed and the payment mechanics must be coordinated with the bank's release and its written consent.

Section 53E: the executant's affidavit

Every instrument of sale, gift, mortgage and heba must be supported by an affidavit in which the executant affirms lawful title to the property.[1] Section 52A(g) of the Registration Act repeats the requirement and adds that the seller must affirm that the property has not been transferred to anyone else before execution.[2] A false affidavit is not a formality. It is evidence of fraud.

Criminal exposure under the Land Crime Act 2023

The Land Crime Prevention and Remedy Act 2023 treats several transfer practices as offences of land fraud, including transferring land while concealing information, transferring more land than one owns or land belonging to another without authority, transferring by impersonation and executing a deed containing false statements. Each carries up to seven years' imprisonment and a fine.[14]

Sale deed Bangladesh contents: sections 22A and 52A

Two provisions of the Registration Act control the content of every saf-kabala. Section 22A governs what is written in the deed. Section 52A governs what must be included in and attached to it before the sub-registrar may register it.[2]

Section 22A: particulars, photographs and the prescribed format

Every instrument of transfer that must be registered has to contain the particulars necessary to convey the intention of the parties, a complete description of the property and the nature of the transaction. Photographs of both the executant and the recipient must be pasted on the instrument, and the parties must sign and put their left thumb impressions across their photographs. A 2006 proviso relieves a party who cannot sign from signing. Section 22A(3) directed the Government to prescribe a format by gazette notification within three months of the 2004 amendment.[2] The sale deed is therefore written into the official format, not drafted freely, and a sub-registrar can refuse a deed that departs from it.

Section 52A: the registration file

Section 52A forbids the registering officer to register an instrument of sale unless seven items are included in and attached to it:[2]

• the latest khatian in the seller's name, where the seller owns otherwise than by inheritance;
• the latest khatian in the name of the seller or the seller's predecessor, where the seller owns by inheritance;
• the nature of the property;
• the price of the property;
• a map of the property with its boundaries;
• a brief description of the ownership of the property for the last twenty-five years; and
• the executant's affidavit that the property has not been transferred before and that the executant has lawful title.

The State Acquisition and Tenancy Act adds a further condition for holdings governed by it. Under section 89, the registering officer will not accept a transfer unless the price is stated and the deed is accompanied by a notice of transfer in the prescribed form, with the process fee for sending it to the revenue officer. Where the transfer is of a share and the pre-emption provisions apply, further notices must be served on the co-sharers.[11] Our guide to pre-emption in Bangladesh explains why those notices matter to a buyer.

The sale deed contents, clause by clause

The table below maps the core contents of a saf-kabala to their legal source and to the defects we most often see. On a phone, scroll it sideways.

Drafting points the format does not solve

The official format fixes the structure. It does not make drafting judgement unnecessary. Four points deserve particular attention in every sale deed Bangladesh buyers sign.

• The schedule. The property schedule should identify district, upazila or police station, mouza, JL number, khatian numbers under each survey, dag or plot numbers, area per dag and boundaries. Section 21 of the Registration Act requires a description sufficient to identify the property.[2]
• The chain of title. The twenty-five-year ownership history should trace every link: purchase deeds by number and year, inheritance with heirs and shares, partition deeds and mutation cases.
• The price and its payment. The deed must state the price.[2] Under-stating it to reduce cost invites recovery of the shortfall under section 63A and section 68(3), and weakens the buyer's position in any later dispute. Pay by bank instrument and recite it in the deed.
• Possession and encumbrances. The deed should record delivery of possession, confirm that the property is free of mortgage, lease, litigation and prior agreement, and allocate responsibility for arrears of Land Development Tax and utility charges. Section 55 of the Transfer of Property Act already makes the seller responsible for public charges and rent up to the date of sale unless the parties agree otherwise.[1]

The role of a sale deed Bangladesh lawyer

Most deeds are written by licensed deed writers at the sub-registry. A deed writer prepares the instrument; he or she does not investigate title, negotiate terms or protect one side. For a purchase of real value, inherited land, a developer flat or a non-resident party, a sale deed Bangladesh lawyer does the work the format cannot.

Before drafting: title and due diligence

The lawyer examines the CS, SA, RS and city survey khatians, the mutation khatian and DCR, the chain of registered deeds, certified copies from the sub-registry, Land Development Tax receipts, encumbrance and litigation searches, and, for urban property, approved plans and developer documents. Our guide to land ownership verification and due diligence sets out that exercise in detail. The output is a clear answer to one question: can this seller give this buyer a valid title to this exact land?

Structuring the transaction

Where completion cannot happen on day one, the lawyer drafts and registers the baina, fixes the completion date and advance, and builds in refund and default terms. Where there are several heirs, the lawyer confirms that every co-owner signs, or that a registered partition or power of attorney is in place. Where a bank loan is being repaid from the price, the lawyer coordinates the mortgage release and consent required by section 53D.[1]

Drafting and checking the deed

The lawyer settles the schedule, chain of title, price, possession and indemnity terms, checks the draft against the records line by line, and prepares the section 52A attachments and tenancy-law notices.[2] [11]

Execution, registration and after

On the day, the lawyer confirms identities, supervises signing, photographs and thumb impressions, and attends the admission of execution. Afterwards, the lawyer collects the registered original and a certified copy, files for mutation and, if registration is refused, runs the appeal to the Registrar within the time limits.

Executing and registering the saf-kabala: step by step

The sequence below reflects how a well-run purchase moves from agreement to a registered title in the buyer's name.

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Two procedural rules matter on the day. Under section 34, the executants or their authorised agents must appear before the registering officer, who must enquire whether the deed was executed by them and satisfy himself of their identity.[2] Under section 58, the officer endorses on the deed the signatures of those admitting execution and any admission of receipt of consideration made in his presence, and under section 60 he certifies the document as registered with the book and page number.[2] Where an elderly or ill seller cannot attend, section 31 allows the officer, on special cause being shown, to attend at the person's residence.[2]

Sale deed Bangladesh costs at registration: a summary

TRW is publishing a separate guide to registration fees and taxes, so this section gives only the structure. The charges on a saf-kabala are collected by the sub-registrar at presentation, and under the 2026 amendments must all be paid at that point.[2]

• Registration fee, stamp duty and local government tax. These are calculated as percentages of the deed value. As reported in June 2023, the rates were a registration fee of 1 per cent, stamp duty of 1.5 per cent and local government tax of 2 per cent.[9]
• Source tax on the transferor (gain tax). Section 125 of the Income Tax Act 2023 bars the registering officer from registering a sale deed unless the transferor has paid tax at the prescribed rate. The rate may not exceed the higher of Tk 20 lakh per katha for land, Tk 1,000 per square foot for a building or flat, or 10 per cent of the deed value.[8] The prescribed rates vary by area. The FY2025-26 budget announced cuts to the percentage tiers, from 8 to 6, 6 to 4 and 4 to 3 per cent.[10]
• Developer transfers. Where a flat or floor space is transferred by a developer, section 126 imposes a separate source tax on the developer, capped by reference to floor area and to land value.[8]
• Minimum value. Under section 63A of the Registration Act, where the stated value is below the market value fixed under the Government's policy, the officer must collect duties and fees on the higher figure before registering.[2]

Confirm the current schedule for the specific mouza before execution. Rates and area classifications change with each budget, and an error in calculation is now a matter of personal accountability for the officer and recoverable from the parties.

Powers of attorney, non-resident sellers and deeds signed abroad

Presentation by an agent

Section 32 of the Registration Act permits a document to be presented by an agent authorised by a power of attorney executed and authenticated as the Act requires. Under section 33, a principal resident abroad must execute the power before and have it authenticated by a notary public, a court, judge, magistrate, Bangladesh consul or vice-consul or a representative of the Government.[2]

The Power of Attorney Act 2012

Under section 6 of the Power of Attorney Act 2012, registration of an irrevocable power of attorney is compulsory and the section 52A requirements apply to it. The instrument must state the principal's purpose and the agent's powers clearly and carry photographs and national identity card copies. An irrevocable power executed abroad must, after first arriving in Bangladesh, be authenticated by the Ministry of Foreign Affairs and stamped by the Collector under section 18 of the Stamp Act 1899.[7] A buyer dealing with an attorney should see the registered power, check that it extends to sale and to receipt of the price, and confirm that it has not been revoked.

Executing the sale deed itself abroad

Alternatively, the seller can sign the deed abroad and send it home: since 2026 it may be presented within six months of arrival in Bangladesh.[2] A registered power of attorney is usually simpler, because the attorney can attend and answer the sub-registrar's queries.

After the sale deed: Bangladesh mutation and Land Development Tax

Registration completes the transfer, but it does not complete the buyer's paperwork. A buyer who stops at the sub-registry leaves the land records in the seller's name, which invites disputes and makes the next sale harder.

The registered original and certified copies

The sub-registry copies the deed into Book 1 and issues a receipt. The registered original, bearing the section 60 certificate, is returned later and should be stored safely, with a certified copy obtained for working use.[2] Section 55 of the Transfer of Property Act also entitles the buyer, once the full price is paid, to the seller's title documents in the seller's possession, subject to the seller retaining them where part of the land is kept.[1]

Mutation is a separate step

Section 143 of the State Acquisition and Tenancy Act 1950 requires the record of rights to be kept up to date by incorporating the mutation of names following transfer or inheritance.[11] Mutation is processed by the Assistant Commissioner (Land) under the Ministry of Land, while deeds are registered by sub-registrars under the Ministry of Law. A deed registered at the sub-registry does not automatically update the mutation records, so the buyer must apply separately, now through the e-mutation system.[13] The procedure, documents, fees and remedies are in our guide to land mutation in Bangladesh; errors in older records are dealt with in our guide to khatian correction.

Land Development Tax

Once the holding is in the buyer's name, the buyer becomes liable for Land Development Tax under the Land Development Tax Act 2023. Tax for each year may be paid without penalty until 30 June of that year, and unpaid tax then becomes arrears.[12] The Act requires electronic collection and electronic receipts (dakhila), and exempts agricultural land of up to 8.25 acres, or 25 bighas, held by a person or family dependent on agriculture.[12] Pay from the first year after mutation and keep every receipt: the next buyer's lawyer will ask for them.

Defective, refused and forged sale deeds

When the sub-registrar refuses

A sub-registrar who refuses registration must record reasons in Book 2 and endorse the deed "registration refused".[2] Except where refusal follows a denial of execution, an appeal lies to the Registrar within thirty days, and the Registrar must now decide it within forty-five days. Where the refusal follows a denial of execution, the claimant may apply to the Registrar within thirty days, and the Registrar must decide within thirty days. If the Registrar also refuses, a suit for a decree directing registration may be filed in the civil court within thirty days of the refusal.[2]

Challenging a registered deed

Registration carries a strong presumption of genuineness, but it does not cure forgery, impersonation or a sale by someone without title. Those deeds can be cancelled or declared void by a civil court, and forgery can also be prosecuted under the Land Crime Prevention and Remedy Act 2023.[14] Limitation, court fees and evidence in those cases are covered in our guide to the deed cancellation suit in Bangladesh.

Mistakes to avoid with a sale deed Bangladesh buyers sign

• Buying from a seller who is not in the latest khatian. Section 53C makes the sale void.[1] Insist on mutation into the seller's name first.
• Missing co-heirs. A deed signed by some heirs passes only their shares. Confirm every heir and share through a succession certificate or the inheritance record before execution, and check our guide to inheritance law in Bangladesh.
• Under-stating the price. Shortfalls in duty are recoverable under sections 63A and 68 of the Registration Act, and a false price undermines the buyer's evidence.[2]
• Ignoring the mortgage. A sale of mortgaged property without the mortgagee's written consent is void under section 53D.[1]
• Relying on an unregistered or foreign power of attorney. An irrevocable power must be registered, and one executed abroad must be authenticated and stamped.[7]
• Stopping at registration. Without mutation and Land Development Tax payment in the buyer's name, the record still shows the seller.

What to watch in 2026 and beyond

Three developments will shape the sale deed Bangladesh practitioners prepare over the next few years. First, the rules under section 77A and the Registration Resource Planner will decide how e-registration actually works, including identity verification, digital signatures and payment.[2] [6] Second, the rules under the new section 80 on collecting fees, taxes and service charges will change how costs are paid at presentation.[2] Third, closer links between sub-registry and land office records would remove the gap between registration and mutation that causes so many disputes today.[13] Each budget may also re-set the source tax rates and area tiers.

The fundamentals will not change. Title must be checked before drafting, the deed must describe the land exactly, the price must be true, and registration must be followed by mutation. For a broader view of property law, see our overview of real estate law in Bangladesh and the step-by-step property registration process. TRW's land records, mutation and khatian correction practice and real estate disputes practice act for buyers, sellers, heirs and non-resident owners. To discuss a purchase or a problem deed, contact TRW.

Frequently asked questions

Is a sale deed valid in Bangladesh if it is not registered?

No. Section 54 of the Transfer of Property Act requires a registered instrument for every sale of tangible immovable property, and section 49 of the Registration Act provides that an unregistered document that must be registered does not transfer any right, title or interest in immovable property.[1] [2]

What is a saf-kabala deed?

A saf-kabala is an absolute sale deed: the seller transfers the whole interest in the property for a price and keeps no right to redeem or recover it. It is distinct from a mortgage, gift, heba, exchange or partition deed.

What documents must be attached to a sale deed under section 52A?

The latest khatian in the seller's or predecessor's name, the nature and price of the property, a map with boundaries, a brief twenty-five-year ownership history and the seller's affidavit of title and no prior transfer.[2]

Can land be sold if the seller's name is not in the khatian?

Not validly. Section 53C of the Transfer of Property Act makes a sale void unless the seller's name, or for inherited land the seller's or predecessor's name, appears in the latest khatian.[1]

How long do I have to register a sale deed after signing?

Three months from execution under section 23 of the Registration Act. A delay of up to four further months can be condoned by the Registrar for urgent necessity or unavoidable accident, on payment of a fine.[2]

What did the 2026 Registration Act amendments change?

They introduced an e-registration framework, extended the baina deadline to sixty days and the period for deeds executed abroad to six months, applied section 52A to gifts and heba, made registration with improper fees misconduct, set time limits for the Registrar and required all charges to be paid on presentation.[2] [4]

Can I register a sale deed online in Bangladesh?

Not yet. Section 77A now permits digital registration once rules and approved software are in place. The Law Minister told Parliament in April 2026 that online deed registration is expected in late 2027 or early 2028.[2] [6]

Who pays the gain tax on a land sale?

The transferor. Under section 125 of the Income Tax Act 2023, the sub-registrar may not register the deed unless the seller has paid tax at the prescribed rate, which is capped by statute.[8]

Does registration automatically transfer the land records to the buyer?

No. Registration transfers title, but the record of rights is updated only through a separate mutation application to the Assistant Commissioner (Land).[11] [13]

Do I need a lawyer for a sale deed in Bangladesh?

The law does not require one, and deed writers prepare most deeds. For any significant purchase, inherited land, a developer flat or a non-resident party, a lawyer's title investigation, drafting and supervision of registration is the most effective protection against a void or disputed sale.