Nepal

Sources and data for Nepal

Every value the calculators use, with its effective dates and a link to the official source.

Income tax bands for a resident individual, single or couple
Current value
Table with 5 brackets
NPR 0 / NPR 1,000,000 1%
NPR 1,000,000 / NPR 1,500,000 10%
NPR 1,500,000 / NPR 2,500,000 20%
NPR 2,500,000 / NPR 4,000,000 27%
NPR 4,000,000 + 29%
From
July 17, 2026
Source
Inland Revenue DepartmentIncome tax rates for natural persons, income year 2083/84 (Income Tax Act, 2058)
Checked on
October 29, 2026
Remote area allowance deducted from taxable income, per year
Current value
- Category A NPR 50,000
- Category B NPR 40,000
- Category C NPR 30,000
- Category D NPR 20,000
- Category E NPR 10,000
From
July 17, 2026
Source
Inland Revenue DepartmentIncome tax rates for natural persons, income year 2083/84 (Income Tax Act, 2058)
Checked on
October 29, 2026
Life insurance premium deduction cap, per year
Current value
NPR 40,000
From
July 17, 2026
Source
Inland Revenue DepartmentIncome tax rates for natural persons, income year 2083/84 (Income Tax Act, 2058)
Checked on
October 29, 2026
Health insurance premium deduction cap, per year
Current value
NPR 20,000
From
July 17, 2026
Source
Inland Revenue DepartmentIncome tax rates for natural persons, income year 2083/84 (Income Tax Act, 2058)
Checked on
October 29, 2026
Own house insurance premium deduction cap, per year
Current value
NPR 10,000
From
July 17, 2026
Source
Inland Revenue DepartmentIncome tax rates for natural persons, income year 2083/84 (Income Tax Act, 2058)
Checked on
October 29, 2026
Retirement contribution deduction cap, per year
Current value
NPR 500,000
From
July 17, 2026
Source
Inland Revenue DepartmentIncome tax rates for natural persons, income year 2083/84 (Income Tax Act, 2058)
Checked on
October 29, 2026
Retirement contribution deduction cap as a share of assessable income
Current value
33.3333%
From
July 17, 2026
Source
Inland Revenue DepartmentIncome tax rates for natural persons, income year 2083/84 (Income Tax Act, 2058)
Checked on
October 29, 2026
Tax rebate for a woman whose only income is pay
Current value
10%
From
July 17, 2026
Source
Inland Revenue DepartmentIncome tax rates for natural persons, income year 2083/84 (Income Tax Act, 2058)
Checked on
October 29, 2026
Capital gains tax rates for resident individuals
Current value
- Land or building held 5 years or more 7.5%
- Land or building held under 5 years 10%
- Listed shares held over 365 days 7.5%
- Listed shares held 365 days or less 10%
From
July 17, 2026
Source
Inland Revenue DepartmentIncome tax rates for natural persons, income year 2083/84 (Income Tax Act, 2058)
Checked on
October 29, 2026
Turnover tax on turnover up to NPR 3 million, by area
Current value
- Metropolitan or sub-metropolitan city NPR 7,500
- Municipality NPR 4,000
- Other areas NPR 2,500
From
July 17, 2026
Source
Inland Revenue DepartmentIncome tax rates for natural persons, income year 2083/84 (Income Tax Act, 2058)
Checked on
October 29, 2026
Turnover tax rate on turnover between NPR 3 million and 5 million
Current value
- Gas, cigarettes and other goods sold on a margin of up to 3% 0.25%
- Other goods 1%
- Services 2%
From
July 17, 2026
Source
Inland Revenue DepartmentIncome tax rates for natural persons, income year 2083/84 (Income Tax Act, 2058)
Checked on
October 29, 2026
Turnover tax rate on turnover between NPR 5 million and 10 million
Current value
- Gas, cigarettes and other goods sold on a margin of up to 3% 0.3%
- Other goods 0.8%
- Services 2%
From
July 17, 2026
Source
Inland Revenue DepartmentIncome tax rates for natural persons, income year 2083/84 (Income Tax Act, 2058)
Checked on
October 29, 2026
Turnover tax: upper limit of the fixed amount
Current value
NPR 3,000,000
From
July 17, 2026
Source
Inland Revenue DepartmentIncome tax rates for natural persons, income year 2083/84 (Income Tax Act, 2058)
Checked on
October 29, 2026
Turnover tax: upper limit of the first percentage band
Current value
NPR 5,000,000
From
July 17, 2026
Source
Inland Revenue DepartmentIncome tax rates for natural persons, income year 2083/84 (Income Tax Act, 2058)
Checked on
October 29, 2026
Turnover tax: upper limit of the second percentage band
Current value
NPR 10,000,000
From
July 17, 2026
Source
Inland Revenue DepartmentIncome tax rates for natural persons, income year 2083/84 (Income Tax Act, 2058)
Checked on
October 29, 2026
Value added tax rate
Current value
13%
From
July 17, 2026
Source
Inland Revenue DepartmentEconomic Act, 2083: handbook on tax exemptions, concessions and other provisions
Checked on
October 29, 2026
Social Security Fund: contribution withheld from the worker, share of basic pay
Current value
11%
From
April 14, 2025
Source
Social Security FundSocial Security Scheme Operation Procedure, 2075, with the fifth amendment (section 25)
Checked on
October 29, 2026
Social Security Fund: contribution paid by the employer, share of basic pay
Current value
20%
From
April 14, 2025
Source
Social Security FundSocial Security Scheme Operation Procedure, 2075, with the fifth amendment (section 25)
Checked on
October 29, 2026
Social Security Fund: how the 31% total is shared among the schemes
Current value
- Medical, health and maternity scheme 1.2%
- Accident and disability scheme 0.8%
- Dependent family scheme 0.67%
- Old-age scheme 28.33%
From
April 14, 2025
Source
Social Security FundSocial Security Scheme Operation Procedure, 2075, with the fifth amendment (section 25)
Checked on
October 29, 2026
Provident fund: share of basic pay deducted from the worker and matched by the employer
Current value
10%
From
September 4, 2017
Source
Nepal Law Commission (copy published by the Social Security Fund)Labour Act, 2074 (2017)
Checked on
October 29, 2026
Gratuity: share of basic pay the employer sets aside each month
Current value
8.33%
From
September 4, 2017
Source
Nepal Law Commission (copy published by the Social Security Fund)Labour Act, 2074 (2017)
Checked on
October 29, 2026
Minimum remuneration from 1 Shrawan 2082 (every sector except tea estates)
Current value
- Monthly basic pay NPR 12,170
- Monthly dearness allowance NPR 7,380
- Daily basic pay NPR 470
- Daily dearness allowance NPR 284
- Hourly basic pay NPR 63
- Hourly dearness allowance NPR 38
- Part-time hourly rate NPR 107
From
July 17, 2025
Source
Ministry of Labour, Employment and Social SecurityPress release on minimum remuneration, 1 Shrawan 2082
Checked on
October 29, 2026
Normal working hours a day
Current value
8 hours
From
September 4, 2017
Source
Nepal Law Commission (copy published by the Social Security Fund)Labour Act, 2074 (2017)
Checked on
October 29, 2026
Normal working hours a week
Current value
48 hours
From
September 4, 2017
Source
Nepal Law Commission (copy published by the Social Security Fund)Labour Act, 2074 (2017)
Checked on
October 29, 2026
Overtime pay as a multiple of basic pay
Current value
1.5
From
September 4, 2017
Source
Nepal Law Commission (copy published by the Social Security Fund)Labour Act, 2074 (2017)
Checked on
October 29, 2026
Overtime hours allowed in a day
Current value
4 hours
From
September 4, 2017
Source
Nepal Law Commission (copy published by the Social Security Fund)Labour Act, 2074 (2017)
Checked on
October 29, 2026
Overtime hours allowed in a week
Current value
24 hours
From
September 4, 2017
Source
Nepal Law Commission (copy published by the Social Security Fund)Labour Act, 2074 (2017)
Checked on
October 29, 2026
Days worked for each day of paid home leave
Current value
20 days
From
September 4, 2017
Source
Nepal Law Commission (copy published by the Social Security Fund)Labour Act, 2074 (2017)
Checked on
October 29, 2026
Most home leave a worker can accumulate
Current value
90 days
From
September 4, 2017
Source
Nepal Law Commission (copy published by the Social Security Fund)Labour Act, 2074 (2017)
Checked on
October 29, 2026
Paid sick leave a year
Current value
12 days
From
September 4, 2017
Source
Nepal Law Commission (copy published by the Social Security Fund)Labour Act, 2074 (2017)
Checked on
October 29, 2026
Most sick leave a worker can accumulate
Current value
45 days
From
September 4, 2017
Source
Nepal Law Commission (copy published by the Social Security Fund)Labour Act, 2074 (2017)
Checked on
October 29, 2026
Festival allowance: months of basic pay each year
Current value
1 month
From
September 4, 2017
Source
Nepal Law Commission (copy published by the Social Security Fund)Labour Act, 2074 (2017)
Checked on
October 29, 2026
Notice before ending employment, by length of service
Current value
- Up to 4 weeks of service 1 day
- 4 weeks to 1 year of service 7 days
- More than 1 year of service 30 days
From
September 4, 2017
Source
Nepal Law Commission (copy published by the Social Security Fund)Labour Act, 2074 (2017)
Checked on
October 29, 2026
Retrenchment compensation: months of basic pay for each year of service
Current value
1 month
From
September 4, 2017
Source
Nepal Law Commission (copy published by the Social Security Fund)Labour Act, 2074 (2017)
Checked on
October 29, 2026
Maternity leave, weeks
Current value
14 weeks
From
September 4, 2017
Source
Nepal Law Commission (copy published by the Social Security Fund)Labour Act, 2074 (2017)
Checked on
October 29, 2026
Maternity leave days paid in full by the employer
Current value
60 days
From
September 4, 2017
Source
Nepal Law Commission (copy published by the Social Security Fund)Labour Act, 2074 (2017)
Checked on
October 29, 2026
Extra paid leave on a doctor's advice after maternity leave, months
Current value
1 month
From
September 4, 2017
Source
Nepal Law Commission (copy published by the Social Security Fund)Labour Act, 2074 (2017)
Checked on
October 29, 2026
Paid paternity care leave
Current value
15 days
From
September 4, 2017
Source
Nepal Law Commission (copy published by the Social Security Fund)Labour Act, 2074 (2017)
Checked on
October 29, 2026

Values that update automatically

Nepal Rastra Bank buying rate, rupees per US dollar
Current value
NPR 149.61
Latest figure
November 12, 2026
Source
Nepal Rastra BankForeign exchange rates (daily buying and selling rates)
Nepal Rastra Bank selling rate, rupees per US dollar
Current value
NPR 150.78
Latest figure
November 13, 2026
Source
Nepal Rastra BankForeign exchange rates (daily buying and selling rates)
Nepal Rastra Bank buying rate, rupees per 100 Indian rupees
Current value
NPR 160
Latest figure
November 13, 2026
Source
Nepal Rastra BankForeign exchange rates (daily buying and selling rates)

NPR 0 / NPR 1,000,000	1%
NPR 1,000,000 / NPR 1,500,000	10%
NPR 1,500,000 / NPR 2,500,000	20%
NPR 2,500,000 / NPR 4,000,000	27%
NPR 4,000,000 +	29%

Income tax bands for a resident individual, single or couple

Remote area allowance deducted from taxable income, per year

Life insurance premium deduction cap, per year

Health insurance premium deduction cap, per year

Own house insurance premium deduction cap, per year

Retirement contribution deduction cap, per year

Retirement contribution deduction cap as a share of assessable income

Tax rebate for a woman whose only income is pay

Capital gains tax rates for resident individuals

Turnover tax on turnover up to NPR 3 million, by area

Turnover tax rate on turnover between NPR 3 million and 5 million

Turnover tax rate on turnover between NPR 5 million and 10 million

Turnover tax: upper limit of the fixed amount

Turnover tax: upper limit of the first percentage band

Turnover tax: upper limit of the second percentage band

Value added tax rate

Social Security Fund: contribution withheld from the worker, share of basic pay

Social Security Fund: contribution paid by the employer, share of basic pay

Social Security Fund: how the 31% total is shared among the schemes

Provident fund: share of basic pay deducted from the worker and matched by the employer

Gratuity: share of basic pay the employer sets aside each month

Minimum remuneration from 1 Shrawan 2082 (every sector except tea estates)

Normal working hours a day

Normal working hours a week

Overtime pay as a multiple of basic pay

Overtime hours allowed in a day

Overtime hours allowed in a week

Days worked for each day of paid home leave

Most home leave a worker can accumulate

Paid sick leave a year

Most sick leave a worker can accumulate

Festival allowance: months of basic pay each year

Notice before ending employment, by length of service

Retrenchment compensation: months of basic pay for each year of service

Maternity leave, weeks

Maternity leave days paid in full by the employer

Extra paid leave on a doctor's advice after maternity leave, months

Paid paternity care leave

Values that update automatically

Nepal Rastra Bank buying rate, rupees per US dollar

Nepal Rastra Bank selling rate, rupees per US dollar

Nepal Rastra Bank buying rate, rupees per 100 Indian rupees