Nepal Income Tax Calculator
Slab-by-slab tax for FY 2083/84 or 2082/83, with deductions, rebates, and bonus income.
These figures are tentative, not official — actual government tax rules can change at any time. Always verify against a current IRD circular or a tax advisor before relying on this for real payroll or filing.
Combined SSF + EPF + CIT capped at रु 5,00,000 or ⅓ of gross income, whichever is lower. Any SSF amount above zero waives the 1% Social Security Tax band.
| Monthly | Yearly | |
|---|---|---|
| Gross income earned | — | — |
| Taxable income | — | — |
| Tax paid | — | — |
| Net income (take-home) | — | — |
| Band | Rate | Taxable in band | Tax |
|---|
Gross annual income — · total deductions claimed —.
Estimate Nepal income tax for resident individuals under the current FY 2083/84 unified slabs or the previous FY 2082/83 single/couple slabs — with SSF/EPF/CIT and insurance deductions, the female employee rebate, disability threshold uplift, and a full slab-by-slab breakdown.
Slabs — FY 2083/84 (current, unified table)
| Taxable income | Rate |
|---|---|
| Up to रु 10,00,000 | 1% |
| रु 10,00,000 – 15,00,000 | 10% |
| रु 15,00,000 – 25,00,000 | 20% |
| रु 25,00,000 – 40,00,000 | 27% |
| Above रु 40,00,000 | 29% |
Slabs — FY 2082/83 (previous)
| Single | Couple (joint) | Rate |
|---|---|---|
| Up to रु 5,00,000 | Up to रु 6,00,000 | 1% |
| रु 5,00,000 – 7,00,000 | रु 6,00,000 – 8,00,000 | 10% |
| रु 7,00,000 – 10,00,000 | रु 8,00,000 – 11,00,000 | 20% |
| रु 10,00,000 – 20,00,000 | रु 11,00,000 – 20,00,000 | 30% |
| रु 20,00,000 – 50,00,000 | रु 20,00,000 – 50,00,000 | 36% |
| Above रु 50,00,000 | Above रु 50,00,000 | 39% |
Frequently asked questions
What changed in FY 2083/84?
The separate single/couple slab tables were merged into one unified table for everyone, the 1% band was widened from रु 5 lakh to रु 10 lakh, and the top rate was cut from 39% to 29%. The female employee rebate and SSF waiver both carry forward unchanged.
What does the 1% first-slab rate mean, and why might it show as waived?
For employment income, that 1% is collected as Social Security Tax rather than general revenue. If you already contribute to the Social Security Fund (SSF), that band is waived entirely — you effectively pay 0% on that portion, since the SSF contribution serves the same purpose.
How is the retirement contribution deduction capped?
Your combined SSF + EPF + CIT contributions are deductible up to whichever is lower: रु 5,00,000, or one-third of your gross assessable income.
Who qualifies for the 10% female employee rebate?
A resident woman earning only from employment in Nepal gets 10% off her computed tax. Under FY 2083/84's unified slabs it applies regardless of marital status; under FY 2082/83 it applied only to unmarried women filing individually.
How does the disability threshold uplift work?
If you select "Differently-abled," every slab boundary shifts up by 50% of the first slab's width — so more of your income is taxed at the lowest rate before moving into higher bands.
Is this accurate enough for real payroll or filing?
It's built to match the Finance Bill's published slabs and the Income Tax Act's standard deductions, but tax rules have edge cases this can't all cover. Verify against an Inland Revenue Department (IRD) circular or a tax advisor before relying on it for actual filing.
FY 2083/84 slabs follow the Finance Bill 2083. Figures here are a starting point, not a guarantee of current accuracy — always verify against an IRD circular or a tax advisor before relying on this for real payroll or filing.