Capital gains tax calculator Nepal 2026
Enter the sale price, what the asset cost you and how long you held it. The calculator applies the capital gains rate the Inland Revenue Department lists for a resident individual.
It covers land and buildings that are not business assets, and shares of companies listed with the Securities Board. The rate is 7.5% or 10% on land, and 7.5% or 10% on shares.
How it's calculated
- The gain is the sale price less the cost of acquiring the asset. Nothing is owed on a loss.
- For non-business land and buildings, the rate is 7.5% when you have owned it for five years or more, and 10% when you have owned it for less than five years.
- For listed shares, the rate is 7.5% when you held them for more than 365 days and 10% for 365 days or less.
An example
Land bought for NPR 3,000,000 and sold for NPR 5,000,000 after eight years has a gain of NPR 2,000,000. At 7.5% the tax is NPR 150,000. Had it been held for three years, the rate would be 10% and the tax NPR 200,000.
Frequently asked questions
What is the capital gains tax rate on land in Nepal?
For a resident individual, 7.5% if the land or house was owned for five years or more and 10% if owned for less than five years, for the 2083/84 income year.
What is the tax on selling shares?
7.5% on the gain if you held shares of a listed company for more than 365 days and 10% if you held them for 365 days or less.
Does this cover a business asset?
No. The rates in the Inland Revenue Department table are for non-business chargeable assets, and this calculator uses only those rates.
Key terms
- Capital gain
- The profit from selling an asset for more than it cost.
- Resident individual
- A natural person who lives in Nepal under the Income Tax Act, 2058.
Up-to-date official data
Data checked against the official source on .
We check the official sources automatically, every day.
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