- Income tax brackets updated
Refreshed for Finance Act 2083 / FY 2083/84 — PIT slabs, top rates 27%/29%, brackets, WHT, SSF, fiscal year, filing deadlines, sources; Mauritius treaty termination (ird.gov.np) (pradhanlaw.com(2026-27%20AD).pdf)
NP
Nepal
Southern Asia
NPR
NP · NPL · #93 · 15 cities
Nomad score
53/100
Compare
Top income tax
27.0%
effective 29.0%
Corporate tax
25.0%
VAT
13.0%
standard rate
Tax residency
183 days
10 tax treaties
Nepal tax profile
Data year: 2026
- Tax system
- Worldwide Residents are taxed on worldwide income under the Income Tax Act, 2058. Non-residents pay tax on Nepal-source income. The income year runs from Shrawan 1 to the end of Ashadh (about 17 July to mid-July). VAT is levied at 13% on taxable supplies.
- Top PIT rate
- 27.0% (eff. 29.0%)
- Corporate tax rate
- 25.0%
- VAT
- 13.0%
- Capital gains tax
- 10.0% Advance tax on gains from disposal of listed securities is generally 10% for holdings under one year and 7.5% if held more than one year; unlisted entity interests and immovable property use separate rates (often 10% or 7.5% for natural persons on land held five years or more). The headline capital gains rate is the common 10% rate on share disposals; property and entity-type schedules differ.
- Social security (employee)
- 11.0%
- Social security (employer)
- 20.0%
- Dividend withholding
- 5.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 15.0%
- Treaty count
- 10
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| NPR 0 | and above | 25.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| NPR 0 | NPR 1,000,000 | 1.0% |
| NPR 1,000,000 | NPR 1,500,000 | 10.0% |
| NPR 1,500,000 | NPR 2,500,000 | 20.0% |
| NPR 2,500,000 | NPR 4,000,000 | 27.0% |
| NPR 4,000,000 | and above | 29.0% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- A natural person is resident if they have a permanent home in Nepal, are present in Nepal for 183 days or more in a continuous period of 365 days, or are present for 183 days or more in an income year (with additional deeming rules for government employees and certain returnees).
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 07-17 – 07-16
- Filing deadline
- October 17
- Extension deadline
- January 14
Sources
- IRD — Tax rates for natural persons (FY 2083/84) (accessed Oct 9, 2026) Schedule 1 PIT slabs for FY 2083/84
- IRD — Income tax rates for entities (FY 2083/84) (accessed Oct 9, 2026) CIT schedule; sectoral 30% and non-resident transport rates
- IRD — Withholding tax rates on payment (FY 2083/84) (accessed Oct 9, 2026) Dividend, interest, royalty and other WHT
- P&A Client Briefing — Income Tax Rates 2083-84 (accessed Oct 9, 2026) Finance Act 2083 PIT, CIT, WHT and advance tax tables (cross-check)
- PKF Trunco — Tax Rates FY 2082-83 (accessed Oct 9, 2026) Prior-year slabs, VAT 13%, filing calendar, SSF contribution split
Change history
-
-
- Income tax brackets updated
Refreshed for Finance Act 2083 / FY 2083/84 — PIT slabs, top rates 27%/29%, brackets, WHT, SSF, fiscal year, filing deadlines, sources; Mauritius treaty termination (ird.gov.np) (pradhanlaw.com(2026-27%20AD).pdf)
-
- Income tax brackets updated
Refreshed for Finance Act 2083 / FY 2083/84 — PIT slabs, top rates 27%/29%, brackets, WHT, SSF, fiscal year, filing deadlines, sources; Mauritius treaty termination (ird.gov.np) (pradhanlaw.com(2026-27%20AD).pdf)
-
- Income tax brackets updated
Refreshed for Finance Act 2083 / FY 2083/84 — PIT slabs, top rates 27%/29%, brackets, WHT, SSF, fiscal year, filing deadlines, sources; Mauritius treaty termination (ird.gov.np) (pradhanlaw.com(2026-27%20AD).pdf)
-
- Income tax brackets updated
Refreshed for Finance Act 2083 / FY 2083/84 — PIT slabs, top rates 27%/29%, brackets, WHT, SSF, fiscal year, filing deadlines, sources; Mauritius treaty termination (ird.gov.np) (pradhanlaw.com(2026-27%20AD).pdf)
-
- Income tax brackets updated
Refreshed for Finance Act 2083 / FY 2083/84 — PIT slabs, top rates 27%/29%, brackets, WHT, SSF, fiscal year, filing deadlines, sources; Mauritius treaty termination (ird.gov.np) (pradhanlaw.com(2026-27%20AD).pdf)
-
- Income tax brackets updated
Refreshed for Finance Act 2083 / FY 2083/84 — PIT slabs, top rates 27%/29%, brackets, WHT, SSF, fiscal year, filing deadlines, sources; Mauritius treaty termination (ird.gov.np) (pradhanlaw.com(2026-27%20AD).pdf)
-
- Income tax brackets updated
Refreshed for Finance Act 2083 / FY 2083/84 — PIT slabs, top rates 27%/29%, brackets, WHT, SSF, fiscal year, filing deadlines, sources; Mauritius treaty termination (ird.gov.np) (pradhanlaw.com(2026-27%20AD).pdf)
-
- Income tax brackets updated
Refreshed for Finance Act 2083 / FY 2083/84 — PIT slabs, top rates 27%/29%, brackets, WHT, SSF, fiscal year, filing deadlines, sources; Mauritius treaty termination (ird.gov.np) (pradhanlaw.com(2026-27%20AD).pdf)
-
- Income tax brackets updated
Refreshed for Finance Act 2083 / FY 2083/84 — PIT slabs, top rates 27%/29%, brackets, WHT, SSF, fiscal year, filing deadlines, sources; Mauritius treaty termination (ird.gov.np) (pradhanlaw.com(2026-27%20AD).pdf)