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।

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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