आयकर क्याल्कुलेटर नेपाल २०८१/८२

नेपालमा हरेक salaried employee लाई Inland Revenue Department (IRD) मा income tax तिर्नु र return file गर्नु अनिवार्य छ। FY 2081/82 (BS) को tax slabs, SSF (Social Security Fund) contribution, र tax-free allowances बुझ्नु आवश्यक छ।

यस गाइडमा: नेपालको tax slabs, couple vs single filing benefit, SSF/PF deductions, tax-exempt allowances, र IRD online filing process।

अस्वीकरण:

यो calculator र guide शैक्षिक उद्देश्यका लागि मात्र हो, professional tax advice होइन। कर नियमहरू budget अनुसार बदलिन्छन्। सटीक filing का लागि IRD वा योग्य tax consultant सँग सल्लाह गर्नुहोस्।

Free Tool

Nepal Income Tax Calculate गर्नुस्

Salary हाल्नुस्, SSF/PF deductions enter गर्नुस्, र FY 2081/82 को tax instantly calculate गर्नुस्।

Tax Calculator खोल्नुस् →

नेपाल Income Tax Slabs FY २०८१/८२ (BS)

Nepal ko FY 2081/82 (2024/25 AD) income tax rates:

Individual (Single) Tax Slabs

Income Range (Rs)	Tax Rate
0 – 5,00,000	1%
5,00,001 – 7,00,000	10%
7,00,001 – 10,00,000	20%
10,00,001 – 20,00,000	30%
20,00,000 माथि	36%

Couple Filing Benefit

Married couples jointly file गर्दा: threshold Rs 1,00,000 बढी हुन्छ। अर्थात् Rs 6,00,000 सम्म 1% rate र Rs 8,00,000 सम्म 10% rate।

Tax Calculation Example

Rs 10,00,000 annual salary (single):

First Rs 5,00,000 × 1% = Rs 5,000
Next Rs 2,00,000 × 10% = Rs 20,000
Next Rs 3,00,000 × 20% = Rs 60,000
Total Tax = Rs 85,000

Salary-wise Tax Table — Rs 5L देखि Rs 20L सम्म

Different salary levels मा Nepal income tax (approximate, single filing):

Annual Salary	Tax Amount	Effective Rate
Rs 5,00,000	Rs 5,000	1%
Rs 7,00,000	Rs 25,000	3.6%
Rs 10,00,000	Rs 85,000	8.5%
Rs 12,00,000	Rs 1,45,000	12.1%
Rs 15,00,000	Rs 2,35,000	15.7%
Rs 20,00,000	Rs 3,85,000	19.3%

Tax-Exempt Allowances

निम्न allowances taxable income बाट exempt छन्:

Transport Allowance: Rs 2,500/month (Rs 30,000/year)
Medical Allowance: Rs 1,000/month (Rs 12,000/year)
Remote Allowance: Varies by location
Uniform Allowance: Actual amount

SSF र PF Contribution — Nepal

नेपालमा SSF (Social Security Fund) र PF (Provident Fund) दुवैमा contribution हुन्छ:

SSF (Social Security Fund)

SSF नेपाल सरकारको mandatory scheme हो:

Contribution	Rate	On What Base
Employee	11%	Basic Salary
Employer	20%	Basic Salary
Government (civil servants)	10%	Basic Salary

SSF contribution taxable income बाट deduct गर्न मिल्छ — यसले tax कम हुन्छ।

PF (Provident Fund)

Government employees को लागि mandatory। Employee 10% + Employer 10% = 20% basic salary।

Gratuity

5 years service complete भएपछि: Gratuity = (Basic Salary × Years of Service) / 3। Gratuity exempt from tax।

IRD मा Tax Return कसरी File गर्ने?

Inland Revenue Department (IRD) Nepal मा online tax filing:

Filing Deadline

Individual: Ashwin end (approximately October 15)
Business: Poush end (approximately January 15)
Late filing: Penalty + interest लाग्छ

IRD Online Filing Steps

ird.gov.np मा जानुस् र taxpayer ID (PAN) बाट login गर्नुस्
e-Filing section मा जानुस्
Form IT-1 (individual) select गर्नुस्
Employer को TDS certificate (Form 107) use गर्नुस्
Income, deductions, tax paid fill गर्नुस्
Submit र e-verification गर्नुस्

TDS (Tax Deducted at Source)

नेपालमा employer ले प्रत्येक महिना employee को salary बाट TDS deduct गर्छ र IRD मा deposit गर्छ। Year end मा TDS certificate (Form 107) employer बाट लिनुस् — tax return filing को लागि चाहिन्छ।

Payment Type	TDS Rate
Salary	As per slab
Rent (Rs 25,000+/month)	10%
Service fee	15%
Bank interest	5%
Dividend	5%

How to Use the Tool (Step by Step)

1
Annual Salary हाल्नुस्
Income Tax Calculator मा आफ्नो annual gross salary हाल्नुस्।
2
SSF/PF Deduction हाल्नुस्
SSF (11% of basic) र PF contribution amount हाल्नुस् — यो taxable income बाट deduct हुन्छ।
3
Tax-Free Allowances enter गर्नुस्
Transport allowance (Rs 30,000/yr), medical allowance (Rs 12,000/yr) enter गर्नुस्।
4
Tax calculate गर्नुस्
Calculator ले Nepal tax slabs apply गरेर total tax देखाउँछ।
5
IRD मा File गर्नुस्
Ashwin end सम्म ird.gov.np मा online return file गर्नुस्। Employer बाट Form 107 लिनुस्।

Frequently Asked Questions

नेपालमा कति income tax-free छ?+

FY 2081/82 मा: Individual — Rs 5,00,000 सम्म 1% मात्र (effectively Rs 5,000)। Couple — Rs 6,00,000 सम्म 1%। SSF/PF contributions र tax-free allowances deduct गर्दा effective taxable income कम हुन्छ।

SSF contribution taxable income बाट deduct हुन्छ?+

हो। SSF (employee 11% + employer 20%) र PF contributions taxable income बाट deduct गर्न मिल्छ। यसले tax liability significantly कम गर्छ।

नेपाल tax return कहिले file गर्ने?+

Individual taxpayers को लागि Ashwin end (approximately October 15) deadline छ। Business entities को लागि Poush end। Late filing मा penalty + 15% annual interest लाग्छ।

Nepal मा TDS certificate (Form 107) के हो?+

Form 107 employer ले दिने TDS certificate हो — जसमा तपाईंको total salary, deductions, र deducted tax को record हुन्छ। Tax return filing को लागि अनिवार्य छ। April/May मा employer बाट माग्नुस्।

Freelancer र self-employed को लागि Nepal tax कसरी?+

Self-employed/freelancers: quarterly advance tax तिर्नुपर्छ (estimated annual tax को 40% Q1, 70% Q2, 100% Q3)। Advance payment नगरेमा 15% interest लाग्छ। Business income अलग form (IT-2) मा file गर्ने।

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