Updated Income Tax rates in Nepal for 2078/2079 (2021-22) including tax rates and rules for Individuals and Couples and businesses. The tax threshold slabs for the Fiscal year 2078/79 is updated as per the Budget speech.

All information contained within this document is believed to be correct at the time of publication. While utmost care has been taken in its compilation, no responsibility will be accepted for any inaccuracies, errors or omissions. This publication should not be regarded as offering a complete explanation of any matter contained within it. BizSewa is not responsible for the usage of the information by anyone in any form.

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Income Tax Rate In Nepal For Resident Natural person [ Individual (Unmarried) and Married person)] 2078/79

Tax BandingIncome Tax Rates
Unmarried personFY 2021-22 (FY 2078-79)FY 2020-21 (FY 2077-78)
(a) Band 1First 400,0001%*First 400,0001%*
(b) Band 2Next 100,00010%Next 100,00010%
(c) Band 3Next 200,00020%Next 200,00020%
(d) Band 4Next 1,300,00030%Next 1,300,00030%
(e) Additional TaxRemaining above 2,000,00036%**Remaining above 2,000,00036%**
Married Person
(a) Band 1First 450,0001%*First 450,0001%*
(b) Band 2Next 100,00010%Next 100,00010%
(c) Band 3Next 200,00020%Next 200,00020%
(d) Band 4Next 1,250,00030%Next 1,250,00030%
(e) Additional TaxRemaining above 2,000,00036%**Remaining above 2,000,00036%**

*This is the Social Security Tax to be deposited in a separate revenue account (11211) provided for this purpose. However, tax payers registered as sole proprietorship or on pension income or on income from contribution based pension funds shall not attract social security tax i.e. 1%. And if the taxpayer is depositing an amount in the Social Security Fund (SSF) then for those taxpayers Social Security Tax is not applicable.

** 36 % is computed as 30% plus additional 20% on such tax rate applicable to taxable income above Rs 2,000,000.

To calculate your tax liability add all the personal incomes and check for the slabs to find out rates. For example if you are unmarried and you earn Nrs 5,50,000 per year, your tax is calculated as:

4,00,000*1%=Rs 4000 Plus

1,00,000*10%= Rs. 10000 Plus

50,000*20%= Rs 10000

Total Tax= 4000+10000+10000= Nrs . 24000

Some important notes related to Income Tax rules for resident natural persons.

A. Deductions in IncomeRemarks
A natural person working in remote areas entitled to remote area allowanceAdditional deduction from taxable amount up to Rs 50,000. (a-50,000, b-40,000, c- 30,000, d-20,000, e-10,000).
A natural person with pension income is included in the taxable income.An additional deduction equal to 25% of the amount prescribed under the first tax band or actual pension receipts, whichever is lower shall be allowed from taxable income. (Note: This provision was removed by Finance Act 2077 and have been reintroduced by Finance Ordinance 2078.
Incapacitated natural personAdditional deduction from the taxable amount equal to 50% of the amount prescribed under the first tax band or actual income whichever is lower.
B. Reduction on IncomeRemarks
Life insurance premiumA natural person who has procured life insurance and paid premium amount thereon shall be entitled to a reduction of the actual annual insurance premium or rs 25,000 whichever is lower from taxable income.
Medical insuranceA natural person who has insured with a resident insurer/insurance company for health insurance shall be entitled to a reduction of the actual premium paid or rs 20,000 whichever is lower.
Insurance of private building (new provision introduced by finance ordinance 2078)A resident natural person who has insured private building in his/her ownership with resident insurer/insurance company shall be entitled to a deduction of the actual annual premium paid for such insurance or rs 5,000 whichever is lower.
Contribution to approved retirement fundIn case of contribution to Social Security Fund (SSF)- 1/3rd of taxable income or Rs 500,000 or Actual contribution whichever is lower.In case of contribution to other approved retirement funds but not in SSF- 1/3rd of taxable income or Rs 300,000 or Actual contribution whichever is lower
C. Foreign AllowancesRemarks
In the case of the employee employed at the foreign diplomatic mission of NepalOnly 25% of the foreign allowances are to be included in the income from employment.
D. Tax ExemptionRemarks
The compensation received against a deceased natural personThe compensation received against the deceased a natural person is not required to be included in income.
E. Rebated on tax liabilityRemarks
Foreign tax creditIf any resident person has paid tax on income outside Nepal, such person can claim the foreign tax credit and while claiming such credit each country has to be considered separately. Amount of credit shall be lower ofi. The total foreign income included in assessable income in Nepal as multiplied by the average rate of tax on total income orii. The actual tax paid in a foreign country
Medical Tax CreditA Resident Natural Person is entitled to Medical Tax Credit at least of the following amount. Rs 750 orii. 15% of Medical Expenses along with any carried forward from the previous year oriii. Actual tax liability
Female Tax CreditIn the case of resident individual women having only remuneration income, a tax credit of 10% on the tax liability is calculated as other natural people. I. E., not applicable for women opted as couple status for tax purposes.

Compulsory Filing

– A natural person with only gains from the disposal of Non-Business Chargeable Assets (NBCA), may opt not to file the income tax return under Section 96.

– Natural person is other than a sole proprietor with income solely from income from vehicle on hire not required to file the income tax return.

– However, a natural person having taxable income exceeding Rs 4 million during an Income Year shall submit income return under Section 96.

Income tax is applicable for Corporations. To calculate the corporate income tax you need to find out the profit after deducting all the allowable expenses and deductibles from the gross profit. Below is the chart of corporate income tax in Nepal for FY 2077/78 (2020-21).

Source of IncomeTax Rate
Normal transactions25%
Through shipping, air or telecom services, postage, satellite, and optical fiber project5%
Shipping, air, or telecom services through the territory of Nepal2%
Repatriation of profit by Foreign Permanent Establishment5%

Corporate Tax Rate 2078/79

Type of BusinessNormal Tax RateRebateApplicable Tax Rate
Normal Business25%25%
Special Industry under section 11 for the whole year25%20%20%
Constructing and operating ropeway, cable car, railway, tunnel or sky bridge25%40%15%
Constructing and operating roads, bridges, tunnel, railway, and airports25%50%12.50%
trolley bus or trams25%40%15.00%
Entities with export income from a source in Nepal25%20%20%
Banks and financial institutions (A, B & C Class)30%30%
General Insurance (Non-Life Insurance)30%30%
Tobacco, alcohol, cigarette and related products30%30%
Telecom and Internet Services30%30%
Capital market, Securities, Merchant banking, Commodity futures market, Securities & Commodity broker30%30%
Money transfer30%30%
Petroleum business under Nepal Petroleum Act, 204030%30%

*above industry-wise applicable tax rate is presented after considering concession available under section 11 of income tax act (ita) except entities falling under tax holiday period. However, in the case of special industry and industry other than presented above, an entity can choose any one tax concession available under section 11 of ita (summarized in point 2.2 below). 

**above rebate and applicable tax rates with respect to entities constructing and operating ropeway, cable car, sky bridge, roads, bridges, tunnel, railway, and airports, trolley bus and trams are applicable only up to 10 years from the date of commercial operation.

Income Tax rates for F/Y 2077-78 (for reference only)

Tax slab for Resident Natural Person (Individual and married couple). To calculate your tax liability add all the personal incomes and check for the slabs to find out rates.

 

*This is the Social Security Tax to be deposited in a separate revenue account (11211) provided for this purpose. However, tax payer registered as sole proprietorship or on pension income or on income from contribution based pension fund shall not attract social security tax i.e. 1%. And if the taxpayer is depositing amount in the Social Security Fund (SST) then for those taxpayer Social Security Tax is not applicable

Income tax applicable for Corporations. To calculate the corporate income tax you need to find out the profit after deducting all the allowable expenses and deductables from the gross profit. Below is the chart of corporate income tax in Nepal for FY 2077/78 (2020-21).

By Finance Act 2019-20, tax rates of special industry, entities involved in the operation business of road, bridge, tunnel, ropeway, railway, or sky bridge; operation of trolleybus and tram; export business, construction of infrastructures and construction, production, and distribution of electricity has been removed from the Schedule -1 of the Income Tax Act, 2058. Normal tax rate applicable to the above entities is 25%. However, these entities can avail various concessions given under Section 11 of the Act.

Please check the comment section for discussions and solutions.

Information relevant to previous year (2076/77).

*This information is not updated for FY 2076/77. Please use the facts and figures below for comparisons and referral purpose only.

Notes:

1. Natural person working at remote areas are entitled to get deduction from taxable income to a maximum of Rs. 50000.

2. Natural person with pension income included in the taxable income shall be entitled to deduct from taxable income an additional 25% of the amount prescribed under first tax slab.

3. An incapacitated natural person shall be entitled to get a deduction from taxable income an additional 50% of the amount prescribed under first tax slab.

4. A Resident natural person who has procured life insurance and paid premium amount thereon shall be entitled to a deduction of actual annual insurance premium or Rs. 20000 whichever is less from gross taxable income.

5. A Resident natural person who has procured Health Insurance and paid premium amount thereon shall be entitled to a deduction of actual annual insurance premium or Rs. 20,000 whichever is less from gross taxable income.

6. In case of the employee employed at the foreign diplomatic of Nepal only 25% of the foreign allowances are to be included in the income from salary.

 

7. In case of the employee posted outside Nepal is getting foreign allowance will get 75% rebate of such allowance.

8. In case of the female employee whose taxable income is only from employment than 10% rebate is allowed on tax liability.

9. In case of individual having income from export, tax rate of 15% is applicable in place of 25%.

10. The limit of 7% of Depreciable Base is not applicable on the repair and improvement expenses incurred for assets located at earthquake affected areas prescribed by GON, in case the person desires to apply this provision. This facility is allowed until FY 2073/74.

11. Productive industries, except tobacco and alcohol industries are eligible to get 50% discount on land registration fee.

12. Special Industries related with manufacturing, tourist services, electricity production and distribution listed on NEPSE and industries mentioned on section 11(3ga) shall be provided with concession of 15% on applicable tax rate. This budget has included Agricultural, Forestry and Mineral Industries also in to the category of Special Industries.

  • Hy I have my BBS exam of TAX. At exam time do we have imply new tax rate while calculating tax liability?? if we imply old tax rate and calculate tax rate i will get marks or not??

    • For new course new tax rate have been used for solving tax numerical , if u are new course use the tax rate as your course prescribed otherwise don’t go against the system the course has prescribed for the student. laslty you can’t get marks too.

      I’m a past student of Account in Master level.

    • muna tiwari, if you are preparing bbs exam you have to follow the rules of syllabus in which year prepared ie. if you taking exam of 2075 you must follow the rules of tax act of fy 2075/76.

  • WHAT DO WE CALL THE 1% TAX THAT IS COMPULSORILY DEDUCTED OUT OF ANY LEVEL OF INCOME? BESIDES CALLING IT INCOME TAX, I THINK THERE IS SOME OTHER SPECIFIC TERM USED TO DENOTE IT.

  • Hi ,
    i am dk Tumbapo ,
    I Have small of Khoisan why much income tax charge in Nepal ,
    nothing Devilment Nepal KTM why is very dirty .
    but income tax start charge 1% to 35% so why not Devilment Nepal country ,

  • आयकर कसरी अनलाइन दाखिला गर्ने

  • If the annual salary of a married man is say, NPR. 13,00,000/- and also pays for Insurance NPR. 1,00,000/- per annum, how much tax will he have to pay per month? Is there a calculator available online for this?

    • In this case, the first thing we need to assess is if the individual’s spouse is in employment else where, and is also paying income tax from the place of employment then the basic exemption limit would be NRS 350000, if not the basic exemption limit would be NRS 400000. Regarding insurance the amount of deduction is the insurance amount paid or 20000 whichever is less. Accordingly, in the above case income tax liability is calculates as follows.

      Annual salary 13,00,000
      Less:-Insurance 20000
      Taxable Salary 1280000

      Case 1
      Upto 350000 @1% 3500
      Next 100000 @15% 10000
      Balance 830000 @25% 207500
      TOTAL TAX LIABILITY NRS 221000
      Case 2
      Upto 400000 @1% 4000
      Next 100000 @15% 10000
      Balance 780000 @25% 195000
      TOTAL TAX LIABILITY 209000

      REGARDING INCOME TAX CALCULATOR YOU CAN FIND IT IN INLAND REVENUE DEPARTMENT WEBSITE.

      THANK YOU,

      • Dear YAJUSH RAJ POKHAREL Sir,

        Your calculation to 15% on 1,00,000 sounds wrong. It should be Rs.15,000 instead of Rs.10000. Isn’t it?

        What about both husband and wife earn Rs.4,00,000 per annum each. In total, is the exemption, Rs.8,00,000 for married?
        Is it like:
        Upto 400000 @1% 4000 (from husband side)
        Upto 400000 @1% 4000 (from wife’s side)
        Total=Rs.8,000 per year.
        Right?

        Or like,
        Gross Salary of Husband + Gross Salary of Wife =4,00,000 + 4,00,000 = 8,00,000
        Upto 400000 @1% 4000
        Next 100000 @15% 15000
        Balance 300000 @25% 75000
        TOTAL TAX LIABILITY NRS 94000

        94,000 or 8,000 ???

        • Tax Liability =90000
          Social Security Tax=4000
          Above are difference title as per IT Act, So we should be called as Tax Liability=90000 and Social Security tax =4000

        • Hello Chiranjivee Pokhrel sir , yes my calculation of tax @ 15 % on 100000 is wrong it should be 15000 instead of 10000, pardon me for my typing mistake.

          Regarding your other question if both husband and wife are working person then they are assessed as individual and income tax calculation has to be done individually for husband and wife with ceiling limit of 350000 (as per recent tax slab).

          Hope this was useful.

          Thank you

        • As per sec 1 (2) of schedule 1 the limit of 400000 is based on the couple option taken as under sec 50 and according to income tax act SST of 1% on 400000 is calculated on total income earned by couple so it is best to use sec 1 (1) instate of taking couple option which will reduce your tax and the main theme of tax is minimum tax is tax thus separate calculation of husband and wife by using the limit of 350000 is done treating them as individual.

  • The tax has to be deducted from the basic salary or Gross salary? One married woman’s monthly basic salary is 50,000. Her Dearness allowance is 9500 and communication allowance is 500. Her Monthly Provident Fund is 5000 (10% of basic salary). She is paying 14355 to life insurance. Please tell me how much is her monthly tax calculation that to be deducted from her salary for 7 months until June 2018 (Fiscal year)?

    • Tax on salary income , i.e Tax deducted at source (TDS) on salary is deducted from the gross salary and not basic salary. Following is the calculation of tax liability (assuming the assessee is assessed as individual)

      Basic Salary (50000*7)= 350000
      Add:- DEARNESS ALLOWANCE (9500*7) 66500
      ADD:-COMMUNICATION ALLOWANCE(500*7) 3500
      GROSS ANNUAL SALARY 420000

      LESS;-DEDUCTIONS
      1. PROVIDENT FUND (5000*7) 35000
      2. INSURANCE PREMIUM 14355

      NET TAXABLE ANNUAL SALARY 370645

      TDS@1% ON FIRST 350000 3500
      TDS @ 15% ON 20645 3096.75

      GROSS TAX LIABILITY 6596.75

      FURTHERMORE THERE IS PROVISION OF 10% REBATE TO FEMALE (ONLY IF ASSESSED AS INDIVIDUAL) ASSESSES ON THE GROSS TAX LIABILITY(6596.75), ACCORDINGLY,

      GROSS ANNUAL TAX LIABILITY 6596.75
      LESS;- REBATE @ 10% 659.675

      NET TAX LIABILITY (ROUNDING OFF TO NEAREST RUPEE) 5937
      MONTHLY TDS (5937/7) 848

      HOPE THIS IS USEFUL

      THANK YOU

      • Hello sir, can you please reference the source where is this provision of 10% rebate to fermale and from when it was effective from? is this still relevant?

  • I want to know if employee join a job in the middle of Fiscal year, can we provide fully exemptions for example
    staff join on Jan 2017 can we deduct 20000 Insurance premium from his total taxable income, and what would be about exemption of remote allowance

    • it is irrelevant as to when the employee as joined for new employment. full insurance amount 0f 20000 is allowed as deduction . in case of people working in remote areas there is deduction of upto 50000 from taxable income(after all deductions). the act does not specify anything about remote allowance.

    • yes u can deduct the full 20000 as insurance premium under zero rated but in case of remote allowances it has a general practice of reducing as per the month basis for eg if worked for 6 month than (remote allowance amt * 6/12)

  • Please make me clear about INCOME taxes, the income taxes will be deducted from total basic salary or, from gross amount ? like considering below.
    food allowance = ?
    Remote Allowance = ?
    Accommodation allowance = ?
    others allowance = ??????

    • AS PER NEPAL INCOME TAX ACT 2058, TDS ON SALARY INCOME IS ALWAYS CALCULATE ON GROSS SALARY AND NOT BASIC SALARY.

      • is there ceiling for insurance premium up to 20000? If premium is more than 20000? do we need to pay tax ?

      • is there any tax rebate for donations paid to temple trust? please help my number is 9864475762 call me and let me know

  • After staff service retirement services money in nepali upadan rakam amount also we should paid tax to government of nepal.

  • Hi I want to understand the calculation of Income tax in case an employee leaves the organization after 4 months 15 days of working.

  • if someone do accounting in any office for specific period like 2 month that while what is tds rate ? can we show as salary and pay tds@1% as SST or not ? what is the tds rate ?

    • As per sec 87 the total salary that is received in the year is to b calculated and tax is liable on that amount for eg if u work 5 months in one company and 4 month in next and u did not work for 3 months than the total salary is taken on account and what ever is already paid as tax on monthly basis is reduced and exceed amount is to b filed

  • WHAT THE #### IS THIS??
    NEITHER GOVERNMENT DOES WELL NOR LET THE PUBLIC EARN MORE.
    #### YOU NEPAL GOVERNMENT.

    • Yes … I second your thought. This is shit ! Government is literally suckling the blood of citizen. Ir-responsible Fellows !!

    • Who do you pay the 5% rent tax ?
      A home owner or local corruption district office?

      How do the Nepali Government keep records of any individuals income? Isn’t only the government employees and big businesses incomes are reported?
      How would Nepali government know how much money farmers or small shopkeepers/ businesses make ?

    • As per sec 12 its limit is lower of
      100000 or
      5% of ATI (adjusted taxable income) or
      actual donation paid
      this is for both individual and entity

      The donation is also given as per sec 12A (sport and heritage protection)
      -only for company
      -only if donation for infrastructure
      -in case of heritage if for repair
      condition is lower of following
      1000000 or
      10% of assessable income
      actual amount

      and sec 12B (donation to PM relief fund full exemption) for both individual and entity

  • what is details of new INCOME TAX ACCORDING TO 10,20 & 30 % RULE FOR new fiscal year 2075-076?

  • Can you please mention where is this clause “8. In case of the female employee whose taxable income is only from employment than 10% rebate is allowed on tax liability.”. How can we get such rebate? Being a female, I am eligible for this criteria. If this is really true.

  • Hi Good Morning,
    My comment is related :
    4. A Resident natural person who has procured life insurance and paid premium amount thereon shall be entitled to a deduction of actual annual insurance premium or Rs. 20000 whichever is less from gross taxable income.
    : In Fiscal Year 2075/76, Deduction of actual annual insurance premium or Rs.25,000.00 whichever is less form gross taxable income.

    • Do you mind quoting the section from Income Tax Act or Financial Act?? I couldn’t get the reference for the exact amount Rs.25,000.

  • आन्तरिक राजस्श्व कार्यलयमा कर बुझाउदा तलबमा लाग्ने १ % सामाजिक सुरक्षा कर र अन्य लाग्ने १०%, २०% र ३६% कर सबै एकै शीर्षक जम्मा गर्दा फरक पर्छ कि पर्दैन ?
    पर्ने भए कुन कुन रकम कुन कुन शीर्षकमा जम्मा गर्नु पर्ने हो, सुझाब पाउन।

    • सामाजिक सुरक्चा मा १% -११२११ मा र
      र बाकि सबै पारिश्रमिक कर ११११२ मा

  • what will be the provision for TDS if an employer is not able to pay its staff salaries for some years (say 3 years) and pays all salaries due at end of fourth year, will TDS be levied on each year salary total or total of four years sum as a whole at the time of receiving the salary.

  • Do Dashain bonus is also calculated in your total annual income and increase your tax slab after receiving Dashain bonus?

  • suppose you are running a hotel business and your sales revenue is +30 lakh. How to figure the tax liability if the EBT is around 10lakh??

  • 8. In case of the female employee whose taxable income is only from employment than 10% rebate is allowed on tax liability
    K Vanna khojeko ho? K yahabaat Sabai Nepali Mahila le 10% discount parcha tax ma???

    • That mean the female who opt for couple option is not eligible for this rebate.. Others are eligible for this rebate for those whose income is solely based on employment and not any other.

      • This above provision is further ammended and as per the income tax manual 2073 BS.All the women are eligible for the tax credit of 10% on total tax liability.

  • hlw sir i am also bbs third year back student so i forget all terms and condition due to the taxation rules so plzz provide me which have you learn about change in tax rules change ni economic year 2075/2076 plzzz sirr

  • fixed assets Rs 5K below xa bhane vat bill ma kati % ho and PAN bill ma kati % ?
    1.5% on vat 1% on PAN thik ho?

  • Pasal ma saman kharid garda kti ammount dekhi vat start hunx hola? 1700/ 1800 ammount ko lagi 13 % vat lagaaunu kattiko jayej ho ?

    • Dear Hira ji
      VAT vaneko kati price ma laagne ra kati price ma nalaagne vanne hudain. yo harek goods haru ma impose vaako hunxa… farak yati ho ki tapaai VAT ma register vaako pasal baat saman kinnu hunxa wa VAT ma register navaako pasal baat. VAT vaneko manufacturer baat carry over hudai ultimate consumer ma impose garine tax ho.

      Thanks and Regards

  • Monthly salary 31500
    Festival bonus 30000
    Leave enhancement 40000
    Plz tax calculation for yearly..
    How much sst & 10% tax

  • Hello
    IRD.GOV.NP MA LIFE INSURANCE PREMIUM 25000 RAKHDA PANI REMUNERATION TAX ME REBATE MA 20000.00 MATRA DEKHUX.
    LIFE INSURANCE PREMIUM 25000 PAY GAREKO X VANE TA 25000.00 SAMMA TAX REBATE HUNE HOINA AS PER ATHIK BIDHEYAK 2075.76

  • मेरो कुल तलब 672969.6 बर्सिक हुन्छ ।कर्मचारी सन्चय कोष म बर्सिक 71112 जान्छ। मैले जीवन बिम को किस्ता 39781 तिर्छु। मेरो कर नलग्ने बिमा रकम कति हुन्छ । कसैले 20,000 त कसैले 25000 भन्छ कुन ठिक हो?

  • What is the rule for TDS in Nepal? Is it compulsory to pay 15% TDS for the one having total income less than 4 lakhs?

  • As foreign pensionist volunteering in Nepal I must pay tax over my private foreign pension? will it also depend on the length of stay?

  • Sir This law is applicable to natural person only. but I want to know about the tax rates applicable to business firm on the basis of their nature of doing business ant the range of their profit..
    Can yiu tell me the tax rates for the business firms?

  • I am now giving BBS third year xm , after lockdown which year’s tax rates must I prefer?

  • Thankyou for the information . Could you reply please. ? What if i am earning from abroad company sitting here in nepal and i pay tax to the foreign country and then it comes my bank account in nepal . Do i have to still pay income tax on it ?

  • your information for income tax is not complete. what about other deductions like medical and life insurance exemption limit, single women natural person rebate limit, under remote area exemption limits, what districts come under A group B group…., disability person 50% rebate is also not clear, give full information with examples .that is helpful…we always expect more extra from any accounting sites than government’s site. thank you.

  • Hi I am working in British embassy since 2018 March but I haven’t pay tax because in embassy tax is not deducted in source so that I have to pay my self but I don’t know how pay it.Also I got salary according to english calendar so can u pls suggest me what I can do for it

  • If an employee has salary of Rs. 80,000, has CIT Rs.3,00,000(a year) and insurance premium of Rs. 6,086 (6 months). What will be his\her total salary to be disbursed after tax deduction? Please show the whole procedure of calculation.

  • How will the employer deduct tds i.e. at the slab of individual or couple, for persons opting as couple if the employer is not sure about whether his/her spouse is employed in another company or not ? Can both individuals (husband and wife) take individual benefit of computing tax at the slab of 450000 both opting as a couple in two different companies ?

    • parcha. UPTO 4,50,000 1% le tirnu parcha.
      eg. if yearly income is 200,000 then tax = 200,000*1% i.e 2,000/-
      & if yearly income is 500,000 then tax= (450,000*1%) + (50,000*10%) i.e 9,500/-

  • i want to know legal information for agriculture firm and want to know if the income is taxable

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