Do I need to file an income tax return in Nepal?
आयकर विवरण कसले बुझाउनुपर्छ?
Who must file an income tax return in Nepal, the end-of-Ashoj deadline, how to file D03 online, tax slabs for 2082/83 and 2083/84, and late fees.
- Cost
- Depends on income
- See the slab tables below. Small traders on D01 pay a fixed Rs 2,500 to Rs 7,500.
- How long
- Due by end of Ashoj
- Three months after the fiscal year ends in mid-July.
- Where
- IRD Taxpayer Portal
- Last checked
- 8 Oct 2026
- Against the official source
What it is
Nepal's fiscal year ends in mid-July (end of Ashadh). Returns for that year are due three months later, by the end of Ashoj. The return you file in Ashoj 2083 covers income earned in 2082/83, so it uses the 2082/83 slabs below. The new, lower slabs from the 2083/84 budget apply to income earned from Shrawan 2083 and will be filed in Ashoj 2084.
Tax slabs for 2082/83 income (filed by Ashoj 2083), single person
| Taxable income | Rate |
|---|---|
| Up to Rs 5 lakh | 1% (social security tax) |
| Next Rs 2 lakh (to Rs 7 lakh) | 10% |
| Next Rs 3 lakh (to Rs 10 lakh) | 20% |
| Next Rs 10 lakh (to Rs 20 lakh) | 30% |
| Rs 20 lakh to Rs 50 lakh | 36% |
| Above Rs 50 lakh | 39% |
Couples start with a first slab of Rs 6 lakh instead of Rs 5 lakh. The 1% applies to salary income. Pensions and contributions to the Social Security Fund or an approved retirement fund don't pay it.
Tax slabs from 2083/84 (income from Shrawan 2083)
| Taxable income | Rate |
|---|---|
| Up to Rs 10 lakh | 1% |
| Rs 10 lakh to Rs 15 lakh | 10% |
| Rs 15 lakh to Rs 25 lakh | 20% |
| Rs 25 lakh to Rs 40 lakh | 27% |
| Above Rs 40 lakh | 29% |
There's one table for everyone from 2083/84. The top rate falls from 39% to 29%. People earning through ride-sharing apps pay a flat 1% income tax from 2083/84.
Who needs it
- People with business, professional or freelance income.
- People with income from more than one employer in the same year.
- Anyone earning more than Rs 40 lakh a year, even from a single job.
- Small shopkeepers and traders, who file the simpler D01 presumptive return.
- You don't need to file if your only income was a salary from one employer at a time and they deducted your tax.
What you need
- Official
Your PAN and taxpayer portal login
- Official
Your income and expenses for the fiscal year that ended in mid-July
- Official
Proof of tax already deducted at source (TDS)
Your employer or the people who paid you file this every month. You can see it on the portal.
- Official
Audit report or financial statements, if your business needs them
Upload as PDF or JPG, 1 MB maximum.
- Official
Receipts for deductions such as health insurance premiums
How it works
- 1
Check the deadline
Returns are due within three months of the fiscal year ending, which means by the end of Ashoj. For income earned in 2082/83 that's the end of Ashoj 2083, in mid-October 2026. If you can't make it, ask your tax office for more time before the deadline.
- 2
Register a submission
On ird.gov.np open the Taxpayer Portal, go to Income Tax, then D03 Return Entry. Enter a username, password, your PAN, the fiscal year (the one that just ended) and your phone number, then click Register to get a submission number.
- 3
Fill in the return
Choose whether you're filing as a single person or a couple, then fill in the schedules for your income, deductions and tax already paid. Upload your audit report if you need one. You can save and log back in with the submission number.
- 4
Submit and pay
Check everything, submit and pay any tax still due through the portal's payment options or at a bank counter.
- 5
Verify the return
Print it and get it verified at your tax office, or verify it yourself if the office has given you verification login details. The return doesn't count as filed until it's verified.
Where to go
IRD Taxpayer Portal
D03 returns and online payment
taxpayerportal.ird.gov.npInland Revenue Office or Taxpayer Service Office
Verification and help
Bank counters at tax offices
D01 presumptive returns and tax payment
Find the nearest Tax office
Straight-line distance. Directions open in Google Maps.
Cost and time
- Official fee
- Depends on income
- See the slab tables below. Small traders on D01 pay a fixed Rs 2,500 to Rs 7,500.
- Processing time
- Due by end of Ashoj
- Three months after the fiscal year ends in mid-July.
| Service | Fee |
|---|---|
| Return not filed on time0.1% a year of assessable income or Rs 100 a month, whichever is higher (IRD FAQ) | 0.1% or Rs 100/month |
| Tax paid lateInterest on the unpaid tax from the end of Ashoj. A filing extension doesn't stop it | 15% a year |
| D01 presumptive return filed late | Rs 100 a month |
| D01 tax, metropolitan or sub-metropolitan cityIncome up to Rs 3 lakh, turnover up to Rs 30 lakh, not VAT registered | Rs 7,500 |
| D01 tax, other municipality | Rs 4,000 |
| D01 tax, rural municipality | Rs 2,500 |
Common problems
I worked for two companies this year. Do I file?
Yes. The no-return rule only covers people employed by one employer at a time. With two employers each may have deducted tax at the lower slabs, so you could owe more.
I'm a freelancer paid from abroad.
You file a D03 return for your business or professional income. Keep invoices and bank records of the payments, and check whether your income should be registered as a sole proprietorship.
Can I file as a couple?
Yes, for 2082/83 income. You choose it on the return and no approval is needed. Couples get a larger first slab, and if both spouses earn, their incomes are added together. A widow or widower supporting dependants counts as a couple. From 2083/84 the single and couple tables are merged.
What deductions can I claim?
Health insurance premiums up to Rs 20,000, insurance on a home you own up to Rs 5,000 and a medical expense credit of 15% of costs up to Rs 750. Women whose only income is a salary get 10% off their tax. People living and working in remote areas get an extra deduction of Rs 10,000 to Rs 50,000 depending on the area.
I don't need to file, but I need proof my tax was paid.
Ask your employer for the TDS certificate, or apply for a tax clearance certificate. It's free.
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.
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