Income Tax Filing in Nepal — A Simple Guide
Who needs to file, how the Inland Revenue Department online system works, and the basics of filing a personal or business tax return.
नेपालमा आयकर विवरण (tax return) आन्तरिक राजस्व विभागमा बुझाउने प्रक्रिया र आधारभूत जानकारी।
Income tax in Nepal is administered by the Inland Revenue Department (IRD / ird.gov.np). Individuals with taxable income and all registered businesses generally must file an annual tax return. Filing is done online through the IRD taxpayer portal using your PAN.
First things first: You need a PAN to file. New to PAN? See our PAN registration guide.
Who Needs to File
- Salaried individuals above the tax-free threshold (often handled via employer TDS, but filing may still apply).
- Self-employed individuals and professionals.
- All registered firms and companies (annual return is mandatory).
- Anyone required to reconcile tax withheld vs tax due.
How Filing Works
- Log in to the IRD taxpayer portal (ird.gov.np) with your PAN credentials.
- Select the income year and the relevant return (personal or business).
- Enter income, deductions and tax already paid (TDS/advance tax).
- Generate the tax voucher and pay any balance due through the bank/online.
- Submit the return and keep the confirmation for your records.
Tax Slabs & Deadlines
Nepal uses progressive income tax slabs that are updated each year in the budget, with different thresholds for individuals and couples. The tax year runs on the Nepali calendar, and returns are due after the year end (commonly with an extension window). Because slabs and dates change annually, confirm the current rates and deadline on ird.gov.np or with a tax professional.
⚠️ File on time. Late filing attracts fees and interest. If your situation is complex, a registered tax consultant can help — but basic personal filing is doable through the IRD portal.
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