Income tax return filing and FY 2083/84 tax rates
आयकर विवरण दाखिला तथा करको दर (आ.व. २०८३/८४)
Responsible office
Inland Revenue Office or Taxpayer Service Office (Inland Revenue Department)
आन्तरिक राजस्व कार्यालय / करदाता सेवा कार्यालय
01 · Before you apply
Essential information
Legal basis
Income Tax Act 2058 (Schedule 1 rates) as amended by Finance Act 2083 (आर्थिक ऐन, २०८३; Gazette publication 2083/03/30); Income Tax Rules 2059
Fee information as of
FY 2083/84 (individual slabs, corporate rates); presumptive tax amounts FY 2080/81 (latest found)
Source updated
2083-04-22 BS (IRD FY 2083/84 rate notices posted); 2083-04-01 BS (news summary of Finance Act 2083)
Data confidence
medium
02 · Prepare
Documents you need
Bring original documents together with readable photocopies. Names, dates and record details should match across every document.
- PAN
- Records of income and tax deducted at source (TDS) for the fiscal year
- Financial statements (businesses and entities required to keep them)
- The exact list for each return type is not published in the sources reviewed; confirm with your Inland Revenue Office
03 · At the office
Step-by-step process
- 1
Work out your income for the fiscal year (1 Shrawan 2083 – end of Asar 2084)
- 2
Pick the right regime: individual slabs, entity rate, or presumptive/turnover tax (D-01/D-02) if eligible
- 3
Prepare and file the return through the IRD taxpayer portal or at your Inland Revenue Office
- 4
Pay any tax due at a bank. Presumptive/turnover tax is paid in two instalments: by the end of Poush and by the end of Asar
- 5
Keep the filing acknowledgement and payment receipts; get a tax clearance certificate if needed
04 · Cost
Fees and charges
Resident individual: taxable income up to Rs 10 lakh
Finance Act 2083; previously Rs 5 lakh (single) / Rs 6 lakh (couple)
1%
Resident individual: Rs 10–15 lakh
10% (Rs 10,000 + 10% above Rs 10 lakh)
Resident individual: Rs 15–25 lakh
20% (Rs 60,000 + 20% above Rs 15 lakh)
Resident individual: Rs 25–40 lakh
27% (Rs 2,60,000 + 27% above Rs 25 lakh)
Resident individual: above Rs 40 lakh
27% plus an extra 2 points above Rs 40 lakh; top rate cut from 39%
29%
Married couples
Secondary sources say separate couple slabs were removed; confirm with IRD
Same slabs as individuals (reported)
Companies/entities: standard rate
Secondary source
25%
Banks, insurance, telecom, tobacco and alcohol businesses
Secondary source
30%
Presumptive tax (D-01): metropolitan or sub-metropolitan city
FY 2080/81 figure in IRD FAQ; FY 2083/84 figure not confirmed
Rs 7,500 per year
Presumptive tax (D-01): municipality
FY 2080/81 figure
Rs 4,000 per year
Presumptive tax (D-01): other areas
FY 2080/81 figure
Rs 2,500 per year
Turnover tax (D-02): turnover Rs 30–50 lakh
IRD FAQ
0.25% (gas, cigarettes etc.); 1% (other trade); 2% (services)
Turnover tax (D-02): turnover Rs 50 lakh – 1 crore
As read from IRD FAQ; confirm
0.3% / 0.8% / 2%
Capital gains on listed shares
Final tax; secondary source
7.5% (held over 1 year); 10% (1 year or less)
Late-filing fee and interest on late payment
Not published — confirm at the office
05 · Digital options
Online services
06 · Read carefully
Important notes
- IRD posted FY 2083/84 rate notices for natural persons and for entities on 22 Shrawan 2083, but their text could not be read during research. Check the slabs against them.
- Individuals whose only income is salary from one employer do not need to file a return; individuals with income above Rs 40 lakh must file.
- Presumptive tax (D-01) is for resident individuals with business income up to Rs 3 lakh and turnover up to Rs 30 lakh who are not VAT-registered.
- The 1% first band is the social security tax. A news report notes exceptions, for example sole-proprietorship business income and pension or contribution-based social security fund income; confirm with IRD.
- Budget 2083/84 cut the IT export income exemption from 75% to 50% (secondary).
07 · Where to go
Office information
Address
Inland Revenue Department, Lazimpat, Kathmandu
Office hours
Mon–Fri 09:00–17:00 (summer, Magh 16–Kartik 15); 09:00–16:00 (winter, Kartik 16–Magh 15); closed public holidays
Phone
+977-1-5970081Website
https://ird.gov.np08 · Verification