What are Nepal's income tax slabs for FY 2081/82?

Single: 1% up to Rs 5L, 10% on 5-7L, 20% on 7-20L, 30% on 20-40L, 36% above 40L. Married: 1% up to Rs 6L, 10% on 6-8L, 20% on 8-20L, 30% on 20-40L, 36% above 40L.

What is the social security surtax in Nepal?

An additional 1% social security surtax is levied on the portion of taxable income that exceeds Rs 20,00,000 (Rs 20 lakh). This is on top of the regular income tax.

How do I reduce my taxable income in Nepal?

Approved deductions include: PF/CIT/SSF contributions, life insurance premiums (up to Rs 40,000), medical insurance premiums, and contributions to approved organisations. These reduce your taxable income before the slabs are applied.

Does Nepal have advance tax (TDS)?

Yes. Employers deduct TDS (Tax Deducted at Source) from salaries each month based on estimated annual tax. Individuals earning from other sources may need to pay advance tax quarterly.

Is the tax year the same as the calendar year in Nepal?

No. Nepal's fiscal year runs from Shrawan 1 to Ashad End (approximately mid-July to mid-July). FY 2081/82 = approximately July 2024 – July 2025.

Nepal Income Tax Calculator

Calculate Nepal income tax for FY 2081/82 with full slab breakdown — for individuals, couples, and businesses.

Note: This calculator is for reference only. Tax liability may vary based on your specific situation. Consult a Chartered Accountant or refer to the Inland Revenue Department (IRD) Nepal for exact calculations.

Fiscal Year

Taxpayer Type

Individual (Single)

1% slab up to Rs 5L

Individual (Married)

1% slab up to Rs 6L (+Rs 1L benefit)

Foreign Employment

50% income exemption applied

Annual Gross Income (Rs)

Tax Calculation Result

Taxable Income

Rs 600,000

Total Annual Tax

Rs 15,000

Monthly TDS: Rs 1,250

Effective Tax Rate

2.50%

On gross income

Tax by Slab

Income Slab	Taxable Amount	Tax
Up to Rs 5,00,000 1%	Rs 500,000	Rs 5,000
Rs 5,00,001 – 7,00,000 10%	Rs 100,000	Rs 10,000
Total Tax (before rebates)	Rs 15,000
Net Tax Payable	Rs 15,000

Income Allocation

Deductions (PF/SSF)

0.0%

Rs 0

Income Tax

2.5%

Rs 15,000

Net Income (After Tax)

97.5%

Rs 585,000

FY 2081/82 Income Tax Slabs — Single

Income Range	Rate	Tax on Range
Up to Rs 5,00,000	1%	Up to Rs 5,000 (cumulative: Rs 5,000)
Rs 5,00,001 – 7,00,000	10%	Up to Rs 20,000 (cumulative: Rs 25,000)
Rs 7,00,001 – 20,00,000	20%	Up to Rs 260,000 (cumulative: Rs 285,000)
Rs 20,00,001 – 40,00,000	30%	Up to Rs 600,000 (cumulative: Rs 885,000)
Above Rs 40,00,000	36%	—
Surtax on income > Rs 20L	+1%	Additional surcharge

Nepal Income Tax Calculator का उपयोग कैसे करें

1
Enter your annual taxable income (or monthly salary × 12 if salaried).
2
Select marital status to apply the correct tax-free threshold.
3
The calculator shows tax for each slab, total annual tax, and effective tax rate.
4
Use the deductions section to subtract PF/CIT/SSF and insurance premiums.
5
View monthly TDS amount (annual tax ÷ 12) at the bottom.

Nepal Income Tax Calculator के बारे में

Nepal's income tax system uses progressive slabs that differ for single and married taxpayers. This calculator applies the official FY 2081/82 (2024/25) slabs and shows exactly how much tax falls in each bracket, your effective tax rate, and total tax liability.

FY 2081/82 Tax Slabs

For single individuals: 1% up to Rs 5,00,000; 10% on Rs 5,00,001–7,00,000; 20% on Rs 7,00,001–20,00,000; 30% on Rs 20,00,001–40,00,000; 36% above Rs 40,00,000. Married individuals get Rs 1,00,000 additional exemption. A 1% social security surtax applies on income above Rs 20,00,000.

Deductions Available

Employee PF/CIT/SSF contributions, approved life insurance premiums (up to Rs 40,000), and other approved expenses reduce your taxable income before tax is calculated.