Updated Income Tax rates in Nepal for 2077/2078 (2020-21) including tax rates and rules for Individual and Couple and businesses. The tax threshold slabs for the Fiscal year 2077/78 is updated as per the Budget speech.

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.

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

*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

Some important notes related to Income Tax rules for resident natural person. Please click the arrow next to the image to view the next image

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.

*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.

B. Income Tax Rates in Nepal For Non-Resident Person

S. N.Nature of transactionFY 2072/73FY 2073/74
    
1Income earned from normal transactions.25% flat rate25% flat rate
    
a.Income  earned  from  providing  shipping,  air  transport  or5%5%
 telecommunication  services,  postage,  satellite,  optical  fiber  
 project.  
b.Income   earned   providing   shipping,   air   transport   of2%2%
 Telecommunication services through the territory of Nepal.  
    
c.Repatriation by Foreign Permanent Establishment.5%5%
   

A. Income Tax Rates of Nepal For Resident Person

There has been a change in the Income Tax Rates applicable to the Resident Person from the Budget this year.  Details of the same has been provided below.

Income tax rates for F/Y 2076/2077 (Individual)

Income tax rates for F/Y 2076/2077 (Couple)

Income tax rate comparisons for FY 2075/76 and 2076/77

 Particulars FY 2075/76 FY 2076/77 
            
  Rs.  Tax RateRs.    Tax Rate 
  Assessed as Individual       
 First Tax Slab350,000  1%400,000  1% 
 Next 100,000 10%100,000    10% 
 

Next

Next

200,000

13,5000

 

20%

30%

200,000

above 600,000

 

20%

30%

 
 Balance Exceeding20,00,000  36%20,00,000    36% 
  Assessed as Couple       
       
 First Tax Slab400,000  1%450,000  1% 
 Next100,000  10%100,000  10% 
 Next

200,000

13,00,000

  

20%

30%

200,000

Above 550,000

  

20%

30%

 
 Balance Exceeding20,00,000  36%20,00,000  36% 
    
    
    
          

  • Muna Tiwari says:

    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??

    • Prem says:

      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.

    • Gunraj Giri says:

      Apply the tax rate of fiscal year 2073/74 for currently.

    • rupesh says:

      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.

  • S. GAUTAM says:

    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.

  • Yk subba tumbapo says:

    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 ,

  • उमाकान्त दाहाल says:

    आयकर कसरी अनलाइन दाखिला गर्ने

  • Jigmy Lama says:

    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?

    • Nabaraj says:

      Hello Lama
      You can get tax calculator in IRD website.

    • YAJUSH RAJ POKHAREL says:

      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,

      • Chiranjeevee Pokhrel says:

        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 ???

        • Rishi Ram Pathak says:

          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

        • YAJUSH RAJ POKHAREL says:

          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

        • Biplav says:

          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.

      • Bikash Rai says:

        well answered.appreciate

    • SS Rijal says:

      I think 9,500.00

    • lalan says:

      Yes, Please contact me.
      9849753713

  • Pinky Dangi says:

    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)?

    • YAJUSH RAJ POKHAREL says:

      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

      • Sunaina says:

        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?

      • Tapan Pradhan says:

        Hello,
        Is there a different tax payment rule for part time employees or its the same?
        Thank you.

  • rupa says:

    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

    • YAJUSH RAJ POKHAREL says:

      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.

    • Biplav says:

      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)

  • ramesh Kumar Chhetri says:

    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 = ??????

    • YAJUSH RAJ POKHAREL says:

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

      • aayush says:

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

      • Naresh Bdr Rana Bhat says:

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

  • Sunil Rai says:

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

  • Sita says:

    can female employee enjoy tax rebate on social security tax as well??

  • Himanshu says:

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

  • Anita says:

    Can we deduct donation for non resident person while calculating taxable income?

  • purushottam thapa says:

    HI, Can anyone plz tell me the set off of carry forward and cary backward of losses?

  • Madhav says:

    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 ?

    • Biplav says:

      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

  • Prakash says:

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

    • Niranjan Adhikari says:

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

  • sarita says:

    Ahely ko house rent ko tax 5% rate ho??

    • Sita says:

      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 ?

  • Santosh pandey says:

    What about Donation provision?
    In case of individual and entity..

    • Biplav says:

      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

  • Subodh Dahal says:

    Is Remittance free from income tax ?

  • durga raj maharjan says:

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

  • Gopal says:

    is this tax rate continues in f.y. 75/76 also?

  • sitaram says:

    Swikrit abakas kosh bata ghatauna paune rakam ko upper limit chai kati hola ni ?

  • Kumar sanu says:

    Please provide me tax details of Indian employee and employer .

  • Race Shakya says:

    On what kind of expenses TDS is levied. How to know?

  • Sanjib Silwal says:

    where can I find this Provision?

  • Pushkar says:

    How much tax shall be applied in staff bonus?

  • Binod Yadav says:

    Life Insurance premium upto 25,000 is deductible

  • Sunaina says:

    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.

  • Suraj says:

    Please explain about TDS in salary and commission!

  • Laxman KC says:

    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.

    • Sanjeev says:

      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.

  • Guru Shrestha says:

    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।

    • lalit Shrestha says:

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

  • lalit Shrestha says:

    What will be the rental Tax for vehicle hire for NGO
    (Red plate and Black plate)

  • Ashish Thapa says:

    remote ares, please define?

  • shreeram Prasad Dash says:

    what is the revenue title of tds on freight which we shoul be paid to government of nepal.

  • what is the revenue title of tds on freight which apply by fy 2075-2076

  • Makar Limbu says:

    How about the pension will that be taxed as well?

  • reeju says:

    is festival ( dashain) bonus liable for tax?

  • ashish shakya says:

    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.

  • Sumi says:

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

  • Navinbhatt says:

    What is the tax rate in retirement payment from Government of Nepal?

  • gagan says:

    10% rebate is only for single woman but not married woman right???

  • Phurba Sherpa says:

    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??

  • Dipanjal says:

    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???

    • Kamal Khadka says:

      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.

      • Kamal Khadka says:

        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.

  • Namaskar! is it correct to pay 15% from Upadan amount?

  • Roshan Timilsena says:

    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

  • suman says:

    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?

  • Hira says:

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

    • Pradeep Bhatt says:

      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

  • Nishi says:

    Suppose my yearly salary is 480000, how much tax i have to pay.

  • Binod Chaudhary says:

    Wages ma kati Tax lagxa si

  • Safik says:

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

  • Prajwol Dangol says:

    Is SST Recoverable?

  • Madhab Rayamajhi says:

    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

  • JaNak singh saud says:

    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?

  • Biki says:

    Features of income tax act 2058 ???

  • Prativa Paneru says:

    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?

  • Ricardo says:

    As foreign pensionist volunteering in Nepal I pay tax over my foreign private pension income?

  • Ricardo says:

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

  • Hina says:

    If a Nepali resident receives salary from a foreign company – what rate shall the company deduct the taxes at?

  • Manoranjan Adhikari says:

    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?

  • Indira Guragain says:

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

  • Shashank says:

    How are CSR expenses treated under TAx

  • sachin says:

    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 ?

  • Gagan says:

    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.

  • Raghubeer Shah says:

    SST charge on Basic Salary or Earning Salary ? When SSF calculation

  • Mukesh Gupta says:

    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

  • Kailash sah sudi says:

    kalindi construction pvt.ltd

  • Lubna Khan says:

    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.

  • Poudel lekhnath says:

    How many percent of profit distribution tax ?

  • Boris says:

    Hello Sir/Madam,
    I would like to know why I am paying Rs.5000 for sole proprietorship firm when i am in loss?

  • Kirti says:

    How much tax we should pay if we doing second job

  • Ashok says:

    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 ?

  • Roshan says:

    Married ko yearly income 4 lakh vanda pani less cha vane tax tirnu parcha ki pardaina

    • Bishwas Poudel says:

      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/-

    • Pratik Dangol says:

      source of income salary ho vanne 1% tirnu parxa

  • Ravi pandey says:

    I want to know more about taxation policy of nepal in fy.2077/78

  • Pratik Humagain says:

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

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