Nepal's Government Policies & Tax Rules

Complete Compliance Guide for Businesses in Nepal

Master income tax, VAT, TDS calculations and government regulations with our interactive tools

🧮 Interactive Tools

Tax Calculators

Calculate your tax obligations instantly with Nepal's 2026 tax rates

Income Tax Calculator

Calculate income tax based on Nepal's progressive tax rates for individuals and businesses

Progressive Tax Rates 2026 Real-time Calculation Deductions & Rebates
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VAT Calculator

Calculate VAT at 13% standard rate with options for inclusive and exclusive calculations

13% Standard Rate Add/Extract VAT Business Ready
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TDS Calculator

Calculate Tax Deducted at Source for salaries, contractor payments, and services

Multiple Categories Contractor TDS (1.5%) Service TDS Rates
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Salary Tax Calculator

Calculate net take-home salary after all deductions including SSF and income tax

Income Tax Deduction SSF Contribution (31%) Net Salary Output
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📋 Compliance Guidelines

Government Rules & Regulations

Stay compliant with Nepal's business regulations and tax requirements

IRD Compliance

Understand IRD registration, computerized billing, and tax filing requirements

  • Computerized Billing System
  • Tax Return Filing Deadlines
  • Audit Requirements
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VAT Rules & Rates

Complete guide to Value Added Tax rates, exemptions, and regulations in Nepal

  • Standard Rate (13%)
  • Exemptions & Zero-rated
  • VAT Registration Threshold
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Income Tax Rules

Nepal's progressive tax structure, slabs, and allowable deductions for 2026

  • Tax Slabs & Rates
  • Allowable Deductions
  • Rebates & Relief
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TDS Rules & Deductions

Tax Deducted at Source rates, exemptions, and filing processes

  • TDS Rates by Category
  • Exemption Certificates
  • TDS Return Filing
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PAN Registration

Complete guide to obtaining and using Permanent Account Number in Nepal

  • Individual PAN
  • Organization PAN
  • Application Process
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Social Security Fund (SSF)

Social security contributions, rates, and benefits for employees in Nepal

  • Employee: 11% Contribution
  • Employer: 20% Contribution
  • Benefits & Claims
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Nepal Accounting Standards (NAS)

Accounting standards for financial reporting and compliance in Nepal

  • NAS Framework
  • Recording Transactions
  • Financial Statements
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Business Compliance

General business registration, licenses, and compliance requirements in Nepal

  • Company Registration
  • Licenses & Permits
  • Compliance Checklist
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📅 Important Dates

Tax Filing Calendar 2026

Key deadlines for tax filing and compliance in Nepal (Fiscal Year 2082/83 BS)

Shrawan Monthly VAT Return

VAT Return Filing

File monthly VAT returns by 25th of next month. Quarterly filers by end of next month.

Ashwin Advance Tax - 1st

1st Advance Tax Installment

Pay 40% of estimated tax liability by end of Ashwin (first quarter).

Poush Advance Tax - 2nd

2nd Advance Tax Installment

Pay additional 30% of estimated tax (cumulative 70%) by end of Poush.

Chaitra Advance Tax - 3rd

3rd Advance Tax Installment

Pay remaining 30% (cumulative 100%) of estimated tax by end of Chaitra.

Ashad End Fiscal Year End

Fiscal Year Closure

End of fiscal year 2082/83 BS. Prepare financial statements and audit reports.

Kartik End Income Tax Return

Annual Tax Return Filing

Submit annual income tax return within 3 months of fiscal year end (by Kartik).

📊 Quick Reference

Nepal Tax Rates 2026

Essential tax figures and rates for the current fiscal year

13%
Standard VAT Rate

Applied to most goods and services in Nepal

36%
Max Income Tax (Individual)

Highest bracket for income above Rs. 20 lakh

1.5%
TDS on Contractors

For registered contractors with PAN

31%
Total SSF Contribution

Employee (11%) + Employer (20%)

25%
Corporate Tax Rate

Standard rate for companies in Nepal

Rs. 50L
VAT Threshold

Annual turnover requiring VAT registration

❓ FAQ

Frequently Asked Questions

VAT (13%) is an indirect consumption tax charged on goods and services at each stage of production/distribution. It's collected from customers and remitted to the government. Income Tax is a direct tax on business profits or personal income, calculated using progressive tax slabs. Both taxes are separate obligations - a business may need to pay both VAT and Income Tax.

Businesses with annual turnover above Rs. 50 lakhs (Rs. 5 million) are required to register for VAT with IRD. Voluntary registration is available for businesses below this threshold. Certain businesses like importers, government contractors, and specified sectors must register regardless of turnover.

TDS (Tax Deducted at Source) is a withholding tax collected by the payer on behalf of the government. It applies to: salary payments (progressive rates), contractor payments (1.5% with PAN, 15% without), consultancy fees (15%), rent payments (10%), interest and dividends (5-15% depending on type). The deducted amount is deposited to IRD monthly.

IRD Computerized Billing is a mandatory requirement for VAT-registered businesses to use IRD-approved billing software. MrSolution v2018 is fully IRD-compliant and generates proper VAT invoices with required fields: seller PAN, buyer PAN (if registered), invoice number, date, item details, and VAT breakdown. Real-time sales data may be transmitted to IRD for compliance monitoring.

SSF is Nepal's social security scheme requiring contributions from both employees and employers. Employee contributes 11% of basic salary (deducted from salary) and employer contributes 20% (additional cost to employer). Total contribution is 31%. Benefits include medical treatment, accident coverage, disability support, dependent family protection, maternity benefits, and retirement fund.

MrSolution v2018 provides comprehensive tax compliance features: IRD-approved computerized billing, automatic VAT calculation and reporting, TDS management and certificates, Income Tax computation, SSF contribution tracking, Nepal Accounting Standards (NAS) compliant reports, Bikram Sambat calendar support, and automated tax filing data preparation. It's trusted by 500+ businesses across Nepal.

Need Help with Tax Compliance?

MrSolution v2018 includes built-in features for Nepal tax compliance, automated calculations, IRD-compliant billing, and comprehensive reporting.

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