Nepal Tax Calculator — Income Tax FY 2082/83
Calculate your Nepal income tax instantly. See slab breakdown, effective rate, and net income.
Nepal Income Tax Slabs 2082/83
The following tax slabs are applicable for the fiscal year 2082/83 (July 2025 – July 2026) as per the Nepal Finance Act. The first slab is a 1% Social Security Tax.
| Income Range | Single | Married |
|---|---|---|
| First slab (SST) | Rs 5,00,000 @ 1% | Rs 5,50,000 @ 1% |
| Next Rs 2,00,000 | 10% | 10% |
| Next Rs 3,00,000 | 20% | 20% |
| Next Rs 10,00,000 | 30% | 30% |
| Remaining | 36% | 36% |
How Nepal Income Tax is Calculated
Nepal uses a progressive tax system where different portions of your income are taxed at different rates. The first portion falls under the Social Security Tax at 1%, followed by progressively higher rates for higher income brackets. Married individuals get a slightly higher first slab, resulting in marginally lower tax.
Who Needs to Pay Income Tax in Nepal?
In Nepal, any individual or entity earning income above the first tax slab threshold is liable to pay income tax. This includes salaried employees working in both the public and private sectors, business owners and sole proprietors, freelancers and self-employed professionals, partnership firms, and companies registered in Nepal. If you are a salaried worker earning more than Rs 5,00,000 per year (Rs 5,50,000 for married individuals), your employer is required to deduct tax at source from your monthly salary. Business owners and freelancers must self-assess their income and file returns with the Inland Revenue Department (IRD). Non-resident individuals earning income from sources within Nepal are also subject to income tax, typically at a flat rate.
Tax Filing Deadlines in Nepal
The deadline for filing income tax returns in Nepal is the end of Chaitra (mid-April) of each fiscal year. For the fiscal year 2082/83, the return must be filed by Chaitra end 2083. Salaried employees whose tax has been fully deducted at source by their employer may not need to file a separate return, but those with additional income sources must file. Business owners and self-employed individuals are required to file annual returns through the IRD portal or at the nearest tax office. Late filing attracts a penalty of 0.1% of the assessed tax per day of delay, along with interest on any unpaid tax amount. Nepal's IRD now supports e-filing through its online portal, making it easier for taxpayers to submit returns, make payments, and track their tax status without visiting a tax office in person.