What is the income tax rate in Nepal for FY 2082/83?

For FY 2082/83 (2025/26) an unmarried resident pays 1% on the first NPR 500,000, 10% on the next 200,000, 20% on the next 300,000, 30% on the next 1,000,000, 36% on the next 3,000,000, and 39% above NPR 5,000,000. A couple's first band runs to NPR 600,000, then 800,000 and 1,100,000.

What is the tax slab for married couples in Nepal for FY 2082/83?

A married couple electing joint assessment in FY 2082/83 pays 1% on the first NPR 600,000, 10% on the next 200,000 (to 800,000), 20% on the next 300,000 (to 1,100,000), 30% up to 2,000,000, 36% up to 5,000,000, and 39% above that.

What is the life insurance deduction limit in Nepal for FY 2082/83?

Life insurance premiums are deductible up to NPR 40,000 per year for FY 2082/83, and medical insurance premiums up to NPR 20,000 per year. Combined SSF, PF and CIT contributions are deductible up to NPR 500,000 with SSF (NPR 300,000 without), capped at one third of assessable income.

Are the FY 2082/83 tax slabs still valid?

No. FY 2082/83 ended and the Finance Act 2083 replaced these slabs from FY 2083/84 (2026/27), raising the 1% band to NPR 1,000,000 and cutting the top marginal rate from 39% to 29%. The FY 2082/83 rates still apply to filing and amended returns for income earned in 2025/26.

FY 2082/83 has ended. These are the rates that applied to income earned in 2025/26, still used for filing and amended returns for that year. For income earned now, see the FY 2083/84 tax slabs.

Nepal Income Tax Slabs FY 2082/83 (2025/26)

The income tax rates below apply to a resident natural person in Nepal for the fiscal year 2082/83 (2025/26), as set by the Finance Act 2082 and administered by the Inland Revenue Department (IRD). The first NPR 500,000 of taxable income is charged at 1% (waived to 0% for Social Security Fund contributors), rising to a top marginal rate of 39%.

1% bracket up to: NPR 500,000
Number of slabs: 6
Top marginal rate: 39%
Governing law: Finance Act 2082

Income tax rate table for FY 2082/83

A married couple electing joint assessment is taxed on slightly higher thresholds than an individual.

Unmarried Individual

Income Slab (NPR)	Tax Rate
First 500,000	1% (0% with SSF)
Next 200,000	10%
Next 300,000	20%
Next 1,000,000	30%
Next 3,000,000	36%
Above 5,000,000	39%

Married Couple (Joint)

Income Slab (NPR)	Tax Rate
First 600,000	1% (0% with SSF)
Next 200,000	10%
Next 300,000	20%
Next 900,000	30%
Next 3,000,000	36%
Above 5,000,000	39%

How much tax on your salary in FY 2082/83?

What the FY 2082/83 slabs cost at common salary levels, for an unmarried individual claiming no deductions. Set these against the same salaries under FY 2083/84 to see the size of the cut. Run your real numbers in the calculator.

Nepal income tax payable by annual salary for fiscal year 2082/83
Annual salary	Annual tax	Monthly tax	Effective rate
NPR 500,000	NPR 5,000	NPR 417	1.00%
NPR 750,000	NPR 35,000	NPR 2,917	4.67%
NPR 1,000,000	NPR 85,000	NPR 7,083	8.50%
NPR 1,500,000	NPR 235,000	NPR 19,583	15.67%
NPR 2,000,000	NPR 385,000	NPR 32,083	19.25%
NPR 2,500,000	NPR 565,000	NPR 47,083	22.60%
NPR 4,000,000	NPR 1,105,000	NPR 92,083	27.63%
NPR 5,000,000	NPR 1,465,000	NPR 122,083	29.30%

FY 2082/83 deduction and exemption limits

These are the ceilings that applied to income earned in 2025/26, and they still govern any return you file or amend for that year. The Finance Act 2083 left the limits themselves unchanged — but the slabs they sit against were far steeper, so a rupee deducted in FY 2082/83 saved considerably more tax than the same rupee does today.

Life insurance premium — NPR 40,000

A premium paid on a policy on your own life is deductible up to NPR 40,000 for FY 2082/83. Against the 36% band that is worth NPR 14,400 in tax, which made it the simplest saving available to most salaried filers that year.

Medical insurance premium — NPR 20,000

Premiums on an approved medical insurance policy are deductible up to NPR 20,000 for the year. This ceiling is separate from, and claimable on top of, the life insurance one.

SSF, PF and CIT — NPR 500,000 combined

Retirement contributions are pooled, not counted separately: Social Security Fund plus Provident Fund plus Citizen Investment Trust, deductible to NPR 500,000 if you contribute to the SSF and NPR 300,000 if you do not — capped either way at one third of assessable income.

Remote area allowance — up to NPR 50,000

Deductible by posting category A to E, with category A the most generous at NPR 50,000 for the year.

The 1% Social Security Tax in FY 2082/83

The 1% charged on the first NPR 500,000 (NPR 600,000 for a couple electing joint assessment) was a Social Security Tax rather than income tax. Contributors to the Social Security Fund (SSF) were exempt from it, making that band effectively 0%. It likewise did not apply to a proprietorship firm, to pension income, or to income from a contribution-based retirement fund.

FY 2082/83 compared with FY 2083/84

Nepal income tax slabs compared between FY 2083/84 and FY 2082/83
Feature	FY 2082/83 (2025/26)	FY 2083/84 (2026/27)
1% bracket up to	NPR 500,000 (600,000 couple)	NPR 1,000,000 (same for couples)
Number of slabs	6 (1/10/20/30/36/39%)	4 (1/10/20/27%)
Top marginal rate	39%	29% (27% + 2% surcharge)
Couple tax schedule	Separate, higher thresholds	Merged with individuals

See the full FY 2083/84 tax slab table.

Calculate your exact FY 2082/83 tax

Enter your salary, allowances and SSF, PF, CIT and insurance contributions to see your monthly and annual tax, and your take-home pay.

Open the tax calculator

Disclaimer: This page is for informational purposes only. Please consult a registered tax professional or the Inland Revenue Department (IRD) for official filings.