Nepal Income Tax Calculator 2083/84 — IRD Slabs & Salary Tax
This free online Nepal income tax calculator follows the latest IRD tax slabs for FY 2083/84 (2026/27) as set by the Finance Act 2083. Enter your salary, allowances, and contributions to SSF, PF, or CIT and instantly see your monthly and annual salary tax in Nepal, including the 1% Social Security Tax waiver for SSF contributors.
Rates this calculator applies (FY 2083/84)
Set by the IRD (Inland Revenue Department) under the Finance Act 2083 for resident natural persons.
Individual or Couple
| Income Slab (NPR) | Tax Rate |
|---|---|
| First 1,000,000 | 1% (0% with SSF) |
| Next 500,000 | 10% |
| Next 1,000,000 | 20% |
| Next 1,500,000 | 27% |
| Above 4,000,000 | 29% |
Full FY 2083/84 slab table, deduction limits and worked examples →
Other fiscal years — currently showing FY 2083/84
Switch the calculator and slabs to a different fiscal year:
Or read the full rate table, deduction limits and worked examples for a single year:
SSF / PF / CIT
Combined retirement deduction limit: NPR 500,000 (with SSF) or NPR 300,000 (without), capped at 1/3 of assessable income.
Insurance deductions
Life insurance up to NPR 40,000; medical insurance up to NPR 20,000 per year.
Remote area allowance
Remote area allowance is deductible by category (A–E), depending on the posting location.
What Changed in Nepal’s Income Tax for FY 2083/84 (2026/27)
The Finance Act 2083 budget overhauled personal income tax in Nepal. The lowest 1% bracket now covers income up to NPR 10 lakh (up from NPR 5 lakh), the number of slabs was reduced, and the maximum marginal rate was cut from 39% to 29%.
- Higher 1% threshold: the first NPR 1,000,000 of income is taxed at just 1% (0% for SSF contributors).
- Fewer, lower brackets: 1% → 10% → 20% → 27%, replacing the old 1/10/20/30/36/39% structure.
- 2% surcharge: income above NPR 4,000,000 carries an extra 2% surcharge — a 29% top marginal rate.
- Couples merged: individuals and couples are now taxed on the same slabs; the separate couple schedule was removed.
Side-by-side rate tables: FY 2083/84 slabs · FY 2082/83 slabs
Personal Details
For FY 2083/84, individuals and couples are taxed on the same slabs, so this does not change your tax.
Income Sources
Dearness, HRA, etc.
Usually 1 month basic salary
Deductions & Exemptions
Retirement Funds (Monthly)
Enter Monthly AmountsTypically 10% of Basic Salary
Enrolling in SSF waives the 1% Social Security Tax on the first slab.
Max Deduction: NPR 40,000
Max Deduction: NPR 20,000
Category A-E Deduction
Frequently Asked Questions
How do I calculate my salary tax in Nepal?
Enter your basic salary, allowances, Dashain allowance and bonus above, choosing Monthly or Annual. Add your PF, CIT and SSF contributions plus any life or medical insurance premiums. The calculator applies the FY 2083/84 slabs and shows your annual tax, monthly tax and take-home pay instantly.
Does this calculator apply the 2% surcharge?
Yes. Taxable income above NPR 4,000,000 carries a 2% surcharge on top of the 27% rate, which this calculator applies as an effective 29% band. It only affects the portion of income above NPR 4,000,000.
Is Dashain allowance or bonus taxable in Nepal?
Dashain allowance is exempt up to one month’s basic salary; anything above that is added to taxable income. A bonus is fully taxable. Enter both separately above and the calculator handles the exemption for you.
How much CIT can I contribute to reduce my tax?
Your combined SSF, PF and CIT contributions are deductible up to NPR 500,000 if you contribute to the SSF (NPR 300,000 otherwise), and never more than one third of assessable income. Use the auto-fill button on the CIT field to compute the maximum you can still claim.
Are SSF contributions tax deductible?
Yes, contributions to the Social Security Fund (SSF) are deductible. The limit for combined retirement contributions (SSF + CIT + PF) is NPR 500,000 or 1/3 of assessable income, whichever is lower.
Does SSF enrollment affect the 1% tax?
Yes. If you are enrolled in and contributing to the Social Security Fund (SSF), the 1% Social Security Tax on the first income slab is waived (0% rate).
What are the insurance deduction limits for FY 2083/84?
Life Insurance premiums are deductible up to NPR 40,000. Medical Insurance premiums are deductible up to NPR 20,000.
Disclaimer: This tool is for informational purposes only. Please consult a registered tax professional or the Inland Revenue Department (IRD) for official filings.