Short answer
PAN (Permanent Account Number, स्थायी लेखा नम्बर) is the nine-digit tax number the Inland Revenue Department issues. Apply by filling the registration form on the IRD taxpayer portal, noting the submission number, then verifying at the selected tax office with citizenship (or company documents) and photos. PAN is free. Individuals get a personal PAN; companies, firms and NGOs need a business PAN.
| Full form | Permanent Account Number (स्थायी लेखा नम्बर) |
|---|---|
| Issued by | Inland Revenue Department (IRD) |
| Format | 9 digits |
| Fee | Free |
| Apply | Online pre-registration + verification at an IRD office |
| Validity | Permanent — not renewed |
What is PAN and who needs one?
PAN is the identity number the tax system uses for every taxpayer in Nepal. It appears on invoices, salary records, tax returns and many bank and government forms. Once issued, it is permanent: you keep the same number even if you change address or employer.
- Employees — employers use the PAN for salary TDS; many employers ask staff to obtain a personal PAN.
- Freelancers and professionals — to issue bills and receive payments with the correct withholding.
- Sole proprietors — the business PAN is linked to the owner.
- Companies, partnership firms, NGOs — each needs its own business PAN after registration.
- Foreign individuals and companies earning income in Nepal, under the applicable process.
How to apply for PAN online in Nepal
- 1
Open the IRD taxpayer portal
Go to ird.gov.np and open the taxpayer portal, then the registration section for PAN/VAT.
- 2
Fill the application for registration
Choose the type (personal or business), enter your details and select the verifying tax office nearest you.
- 3
Note the submission number
The portal generates a submission number and login. Keep it — you need it to edit, print and track the application.
- 4
Complete the e-form and upload documents
Fill the form (in Nepali Unicode where required), upload your photo and documents, save and submit, then print the form.
- 5
Verify at the tax office
Take the printed form and original documents to the selected Inland Revenue or Taxpayer Service Office. After verification, the PAN is issued, often on the same day.
Documents for personal and business PAN
| Applicant | Documents usually required |
|---|---|
| Individual (employee/freelancer) | Citizenship certificate copy, passport-size photos, contact details |
| Sole proprietorship | Firm registration certificate, owner's citizenship and photo, rent agreement or ownership document |
| Private limited company | OCR certificate, MOA/AOA, board decision, director's citizenship and photo, rent agreement — see our registration checklist |
| NGO | DAO certificate, constitution, executive committee decision, chairperson's citizenship |
| Foreign individual | Passport and visa, and documents supporting the income source |
Tax offices may ask for additional documents, such as the ward registration or a location map, depending on the case.
Difference between PAN and VAT in Nepal
PAN identifies you as a taxpayer. VAT registration is an additional status that obliges a business to charge 13% VAT on its sales and allows it to claim VAT paid on purchases. Every VAT-registered business has a PAN, but most PAN holders are not VAT-registered.
A business must register for VAT once its turnover passes NPR 50 lakh (goods) or NPR 30 lakh (services or mixed) in a 12-month period, or from the first sale in sectors the IRD lists. Below that, it issues PAN bills without VAT. Our VAT and PAN registration service compares the two in a table and handles both applications.
PAN search by name and verifying a PAN
The IRD portal provides a PAN search facility that shows the registered name and basic status for a PAN number. Businesses use it to check suppliers before recording VAT credit or withholding tax, because a wrong PAN on an invoice causes problems at audit and in TDS returns.
If you have lost your PAN card, you do not need a new number — request a duplicate card from your tax office. If your details change (address, name, business activity), update them with the IRD rather than applying again.
Company PAN/VAT: the documents tax offices ask for in practice
From our filing experience, the Inland Revenue Office usually asks a newly registered company for the following. One director or the proprietor must visit with the documents; the officer verifies them, takes the director's biometrics and then prints the PAN/VAT certificate.
- Copies of the OCR certificate, MOA and AOA (प्रबन्धपत्र, नियमावली) and the original letters from the OCR.
- Company stamp.
- Board minute deciding to register the company with the IRD.
- Citizenship copies of all shareholders.
- Two passport-size photos of the shareholder named in the minute, and the personal PAN of one shareholder.
- Rent agreement, plus the landlord's citizenship copy or a recent electricity / water (खानेपानी) bill receipt.
- Submission number of the online form filled on the IRD website.
- Application for PAN registration with a NPR 15 revenue stamp.
A business can register for VAT straight away or later, once it meets the VAT criteria. The IRD administers VAT, income tax, excise duty, health service tax and education service fee.
Key takeaways
- PAN is a free, permanent nine-digit tax number from the IRD.
- Apply online on the taxpayer portal, then verify at your chosen tax office.
- Companies, firms and NGOs need their own business PAN after registration.
- PAN and VAT are different: VAT is required only above the threshold or in listed sectors.
Frequently asked questions
What is the full form of PAN in Nepal?
Permanent Account Number — स्थायी लेखा नम्बर in Nepali. It is issued by the Inland Revenue Department.
How much does a PAN card cost in Nepal?
Nothing. PAN registration with the IRD is free for individuals and businesses.
Can I get a PAN completely online?
The application is made online, but the IRD verifies the documents at the selected tax office before issuing the PAN.
Can one person have two PAN numbers?
No. Each taxpayer has one PAN. A sole proprietor's business PAN is linked to the owner; companies and firms receive their own separate PAN.
Where is the PAN office in Kathmandu?
PAN is issued by the Inland Revenue Offices and Taxpayer Service Offices across the valley. You choose the verifying office when you apply online, usually the one covering your address.
Do I need to file a tax return once I have a PAN?
Businesses with a PAN file annual income tax returns. Salaried individuals whose tax is fully deducted at source by one employer generally do not file separately, but freelancers and those with other income do.
Sources and official references
Government fees and rules change with each Finance Act and OCR/IRD notice. We re-check the figures on this page regularly; confirm the latest amount with the office concerned or ask our team before you pay.