Capital Gains Tax Calculator Nepal (Shares and Land)
Tax on selling listed shares or land and buildings at the FY 2083/84 rates, with holding-period rules.
How it works
From the FY 2083/84 budget, resident individuals pay capital gains tax on listed shares at 7.5% if held more than 365 days and 10% if held 365 days or less; the broker withholds it as a final tax. On land and buildings the rate is 7.5% after 5 years and 10% within 5 years.
WACC purchase price incl. broker commission, SEBON fee and DP charge.
Broker commission, SEBON fee and DP charge on the sale.
Capital gains tax
NPR 14,700
- Capital gain
- NPR 1,47,000
- Rate
- 10%
- Net proceeds after tax
- NPR 6,32,300
Resident individuals, rates from the FY 2083/84 budget: listed shares 7.5% (over 365 days) or 10%; land and buildings 7.5% (over 5 years) or 10%. Tax on listed shares is withheld by the broker as a final tax. Companies, non-residents and unlisted shares follow different rules — ask us.
Capital gains tax rates for individuals
| Asset | Held longer | Held shorter | Previous rates |
|---|---|---|---|
| Listed shares | 7.5% (over 365 days) | 10% (365 days or less) | 5% / 7.5% |
| Land and buildings | 7.5% (over 5 years) | 10% (5 years or less) | 5% / 7.5% |
How the gain is worked out
The gain is the sale price minus the cost of the asset and the costs of buying and selling it. For shares the broker uses the weighted average cost (WACC) recorded with your DP, so make sure bonus and right shares are updated in Meroshare before you sell.
Companies are taxed on gains as part of business income, and non-residents and unlisted shares follow separate rules. If a share sale changes ownership of a company by 50% or more within three years, talk to us first — see our Companies Act guide.
Questions about this tool
Is capital gains tax on NEPSE shares a final tax?
Yes. For resident individuals the tax the broker withholds on listed shares is final; you do not add the gain to your income return.
How is the holding period counted?
From the date the shares were credited to your demat account to the sale date; more than 365 days qualifies for the 7.5% rate.
Did capital gains tax go up in 2026?
Yes. The FY 2083/84 budget raised listed-share rates from 5%/7.5% to 7.5%/10% and land rates by the same steps.
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