Free tool

TDS Calculator Nepal

Find the tax to withhold on rent, service fees, contracts, commissions, interest and dividends.

How it works

Pick the type of payment and enter the amount. Common TDS rates in Nepal are 1.5% on services from VAT-registered suppliers and contracts, 15% on PAN-bill services and commissions, 10% on rent to individuals and 5% on dividends. Deposit the TDS and file e-TDS within 25 days after the month ends.

Type of payment

Payment amount (NPR)

On the amount excluding VAT

TDS to deduct

NPR 1,500

Rate: 1.5%
Gross payment: NPR 1,00,000
Net amount to pay the payee: NPR 98,500
Deposit and e-TDS deadline: Within 25 days after month end

Common resident rates for FY 2083/84 (no TDS changes were announced in the budget). Salary TDS uses the annual slabs and is not covered here. Details in our TDS guide.

TDS rates used by the calculator

Common resident TDS rates
Payment	Rate
Service fee to a VAT-registered supplier	1.5%
Service / consultancy fee on a PAN bill (not VAT-registered)	15%
Commission	15%
Contract payment above NPR 50,000 (cumulative)	1.5%
House or land rent paid to an individual	10%
Vehicle hire (road) with VAT bill	1.5%
Vehicle hire (road) without VAT bill	10%
Interest paid by a bank to an individual	6%
Interest paid by a company	15%
Dividend from a resident company	5%
Royalty	15%
Windfall gain (lottery, prize)	25%
Contract payment to a non-resident	5%

Salary TDS uses the annual slab rates and is not included. See the full TDS guide for exceptions.

Questions about this tool

Who deducts TDS?

The payer (withholding agent) deducts and deposits TDS, not the person receiving the payment.

What is the deadline to deposit TDS?

Within 25 days after the end of the Nepali month in which the payment was made.

What happens if TDS is late?

Interest of 15% a year is charged on late deposits, and the payer can be liable for tax not withheld.

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