Income Tax Calculator

Calculate your income tax based on Nepal's FY 2082/83 BS (2025/2026) tax rates

Enter Your Details

Female taxpayers get 10% rebate on calculated tax
Rs.
Enter your total taxable income for fiscal year 2082/83 BS
Rs.
Professional expenses, depreciation, eligible deductions, etc.
Rs.
Life insurance, retirement contribution, medical rebates, etc.

Income Tax Slabs 2082/83 BS (Individual - Single)

Income Range Tax Rate
Up to Rs. 5,00,000 1% (Social Security Tax)
Rs. 5,00,001 - Rs. 7,00,000 10%
Rs. 7,00,001 - Rs. 10,00,000 20%
Rs. 10,00,001 - Rs. 20,00,000 30%
Above Rs. 20,00,000 36%

Note: Married individuals get Rs. 50,000 additional exemption per slab. Female taxpayers receive 10% rebate on calculated tax.

Tax Calculation Results

Gross Income Rs. 10,00,000
Less: Deductions Rs. 0
Taxable Income Rs. 10,00,000
Income Tax (before rebates) Rs. 0
Less: Tax Rebate Rs. 0
Add: Surcharge (if applicable) Rs. 0
Net Income Tax Payable Rs. 0
Effective Tax Rate 0%

Disclaimer: This calculator provides estimates based on standard tax rates for Nepal FY 2082/83 BS. Tax laws are subject to change. For accurate tax computation and official filing, please consult with IRD or a certified tax professional.

Understanding Income Tax in Nepal

What is Income Tax?

Income tax is a direct tax levied on the income of individuals and organizations in Nepal. It's governed by the Income Tax Act, 2058 (2002) and administered by the Inland Revenue Department (IRD). Nepal uses a progressive tax system where higher incomes are taxed at higher rates.

Who Needs to Pay Income Tax?

  • Individuals: Residents earning above the basic exemption limit
  • Proprietorships: Business income from sole proprietorship
  • Partnerships: Income from partnership firms
  • Companies: All registered companies on their profits
  • Non-residents: Income sourced from Nepal

Allowable Deductions

  • Business expenses directly related to income generation
  • Depreciation on business assets
  • Interest on borrowed capital for business
  • Charitable donations (up to specified limits)
  • Life insurance premium (up to Rs. 40,000)
  • Retirement contribution (up to Rs. 3,00,000)
  • Medical insurance premium

Tax Rebates & Relief

  • Female Taxpayers: 10% rebate on calculated tax
  • Married Couples: Additional Rs. 50,000 exemption per slab
  • Remote Area: Up to 50% rebate for specified remote areas
  • Pension Income: 25% of pension income exempt
  • Foreign Employment: Special provisions for overseas workers

Filing Deadlines

Income tax returns must be filed within 3 months from the end of the fiscal year (by end of Kartik). Advance tax payments are required in three installments:

  • 1st Installment (40%): By end of Ashwin (first quarter)
  • 2nd Installment (70%): By end of Poush (second quarter)
  • 3rd Installment (100%): By end of Chaitra (third quarter)
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