Short answer
It depends on the business. A company, partnership or other organisation needs its own PAN, applied for before it starts trading. A sole proprietorship is you, so you keep one PAN: register your proprietorship on it and use the same number for your salary and everything else. Nepal doesn't allow one person to hold two PANs.
The details
What to bring for a company or partnership PAN
| Document | Notes |
|---|---|
| Registration certificate | From the Company Registrar or the firm registration office |
| Memorandum and articles, or partnership deed | Copies |
| Citizenship of the directors or partners | Copies |
| Proof of premises | Ownership papers or a rent agreement |
| Printed online application | From the IRD taxpayer portal, under Registration |
Where to apply
The Inland Revenue Office or Taxpayer Service Office covering the business address. Start on the IRD taxpayer portal under Registration (PAN, VAT, Excise) and take the printout to the office to verify.
What comes with it
A business PAN brings duties a personal PAN for a salary doesn't. You file an annual income tax return, deduct tax from salaries and rent you pay and register for VAT if turnover passes Rs 50 lakh for goods or Rs 30 lakh for services.
Common problems
I already have a personal PAN and I'm starting a sole proprietorship.
Don't apply for a second number. Ask your tax office to register the business on your existing PAN, bringing your firm registration certificate and proof of your business premises.
When does a new company need its PAN?
Before it starts business. The Company Registrar's office says a company should get its PAN from the relevant Inland Revenue Office after any licences it needs and before trading.
Can a chamber of commerce register my business for VAT at the same time?
No. Chambers approved to issue PANs can't do VAT registration. Apply for VAT at the Inland Revenue Office or Taxpayer Service Office.
I lost the business PAN certificate.
Apply to the office that issued it and pay Rs 100 for a new one. If you've forgotten the number, bring your citizenship and ask them to find it.
Where to go
Find the nearest Tax office
Straight-line distance. Directions open in Google Maps.
Real experiences
Been through this recently? Tell the next person which office you went to and what they asked for. Reports are published as community notes, apart from the official information.
Share your experienceSources
- Inland Revenue Department: frequently asked questions (PAN)ird.gov.np
- Office of the Company Registrar: after incorporationocr.gov.np
- IRD Taxpayer Portaltaxpayerportal.ird.gov.np
Written from the sources above and last checked on 8 Oct 2026. Some details aren't confirmed against an official page yet, so check fees and documents with the office before you go.
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