Income Tax Calculator Nepal (FY 2083/84)
Personal income tax on the new FY 2083/84 slabs, with SSF, insurance, remote-area and female rebate deductions.
How it works
For FY 2083/84 Nepal uses one tax table for everyone (the couple table was removed): 1% on the first NPR 10 lakh, 10% up to NPR 15 lakh, 20% up to NPR 25 lakh, 27% up to NPR 40 lakh and 29% above. The 1% social security tax is waived for SSF contributors. Enter your income and deductions to see your tax.
= NPR 18 lakh. Salary, allowances and employer retirement contributions for the year.
Employee + employer. Deductible up to NPR 5 lakh or one-third of assessable income, whichever is lower.
Up to NPR 40,000
Up to NPR 20,000
Income tax for FY 2083/84
NPR 80,000
- Monthly (÷12)
- NPR 6,667
- Total deductions
- NPR 1,50,000
- Taxable income
- NPR 16,50,000
- Effective rate on income
- 4.44%
| First NPR 10 lakh (social security tax) | 0% | NPR 0 |
| NPR 10 – 15 lakh | 10% | NPR 50,000 |
| NPR 15 – 25 lakh | 20% | NPR 30,000 |
Slabs from the Finance Act 2083 (from Shrawan 1, 2083). The 1% social security tax is not charged to SSF contributors or on sole-proprietor business income. Estimate only — see the tax planning guide.
Income tax slabs for FY 2083/84
| Taxable income (NPR) | Rate |
|---|---|
| Up to 10,00,000 | 1% (social security tax) |
| 10,00,001 – 15,00,000 | 10% |
| 15,00,001 – 25,00,000 | 20% |
| 25,00,001 – 40,00,000 | 27% |
| Above 40,00,000 | 29% |
Finance Act 2083. In FY 2082/83 the top rate was 39% and the 1% band ended at NPR 5 lakh (single) or 6 lakh (couple).
Deductions that lower your taxable income
- Retirement contributions (SSF, CIT, provident or approved pension fund): the lowest of actual contribution, NPR 5 lakh or one-third of assessable income.
- Life insurance premium up to NPR 40,000; health insurance up to NPR 20,000; private building insurance up to NPR 10,000.
- Remote area allowance from NPR 10,000 to NPR 50,000 depending on the area category.
- Women with only employment income get a 10% rebate on the tax itself.
Employers use the same rules to deduct monthly salary TDS — our payslip calculator shows the monthly figure, and the tax planning guide covers year-end steps.
Questions about this tool
Is there still a separate tax slab for married couples?
No. From FY 2083/84 the separate couple table was removed and one table applies to every resident individual.
Who does not pay the 1% social security tax?
People contributing to the Social Security Fund or a contribution-based pension fund, pensioners on their pension income, and sole proprietors on their business income.
What is the highest income tax rate in Nepal now?
29% on taxable income above NPR 40 lakh, down from 39% in FY 2082/83.
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