Updated for FY 2083/84 (2026/27)
Nepal Tax FAQ: income tax, TDS and VAT, answered.
796 questions businesses and individuals ask about income tax, TDS, VAT, PAN, excise and appeals. Rewritten in English from the Inland Revenue Department's published answers, and organised so you can find yours.
FY 2083/84 at a glance
One table for single and couple. The 1% band does not apply to pension income, SSF contributors or sole proprietorship income.
- 13%
- VAT standard rate
- 50 lakh
- VAT threshold, goods
- 25%
- Company tax, standard
- 10%
- TDS on rent
- 7.5%
- Land held 5+ years
- Ashwin end
- Return deadline
Browse by topic
- 38 questions
Income tax for individuals
Tax rates, salary, reliefs, pension and retirement funds.
- 48 questions
Business income and entities
Entity rates, concessions, turnover and presumptive tax, exempt organisations.
- 80 questions
TDS and withholding tax
Rates, deposit and e-TDS, credits, salary withholding and non-residents.
- 203 questions
VAT
Registration, invoices, input credit, returns, refunds and exemptions.
- 66 questions
PAN and registration
Getting a PAN, documents, online application, changes and closure.
- 64 questions
Returns, payments and refunds
Filing, estimated tax, tax clearance, refunds and online services.
- 36 questions
Capital gains and other income
Property and share gains, windfall gains, foreign income.
- 16 questions
Interest, fees and penalties
How interest and fees are calculated, and what triggers penalties.
- 36 questions
Rulings, reviews and appeals
Advance rulings, administrative review, Revenue Tribunal, public circulars.
- 13 questions
Taxpayer rights and complaints
Your rights, how to complain, and rewards for reporting evasion.
- 196 questions
Excise duty
Excise licences, rates, excise stamps, self-removal, liquor and tobacco rules.
Updated for FY 2083/84 (2026/27). Based on the Inland Revenue Department’s published FAQ, rewritten in English, grouped by topic, and revised to current rates and thresholds: individual tax slabs, reliefs, entity rates, TDS, capital gains and the VAT threshold. Checked against ICAN’s Highlights of the Federal Budget 2083/84 and the Finance Act 2083 amendments. General information, not advice on your circumstances.