What is the income tax rate in Nepal for FY 2083/84?

For FY 2083/84 (2026/27) a resident natural person or couple pays 1% on income up to NPR 1,000,000, 10% from 1,000,000 to 1,500,000, 20% from 1,500,000 to 2,500,000, and 27% above 2,500,000. A further 2% surcharge applies above NPR 4,000,000, giving a 29% top marginal rate.

What is the tax-free income limit in Nepal for FY 2083/84?

There is no fully tax-free band, but the first NPR 1,000,000 is charged at only 1% as Social Security Tax. If you contribute to the Social Security Fund (SSF) that 1% is waived, so the first NPR 1,000,000 is effectively taxed at 0%.

Are married couples taxed on different slabs in FY 2083/84?

No. The Finance Act 2083 removed the separate couple schedule, so a natural person and a couple are taxed on identical slabs with the same NPR 1,000,000 first-bracket threshold.

How much tax do I pay on a salary of NPR 1,500,000 in FY 2083/84?

On an annual salary of NPR 1,500,000 with no deductions claimed, tax for FY 2083/84 is NPR 60,000 — 1% on the first 1,000,000 (NPR 10,000) plus 10% on the next 500,000 (NPR 50,000). Claiming SSF, PF, CIT and insurance deductions reduces this.

Nepal Income Tax Slabs FY 2083/84 (2026/27)

The income tax rates below apply to a resident natural person in Nepal for the fiscal year 2083/84 (2026/27), as set by the Finance Act 2083 and administered by the Inland Revenue Department (IRD). The first NPR 1,000,000 of taxable income is charged at 1% (waived to 0% for Social Security Fund contributors), rising to a top marginal rate of 29%.

1% bracket up to: NPR 1,000,000
Number of slabs: 4
Top marginal rate: 29%; 27% + 2% surcharge above NPR 4,000,000
Governing law: Finance Act 2083

Income tax rate table for FY 2083/84

Under the Finance Act 2083 a natural person and a couple are taxed on the same schedule — the separate couple bands were removed.

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%

The 4 scheduled rates are 1%, 10%, 20% and 27%. The final row shows the 27% + 2% surcharge above NPR 4,000,000, which the calculator applies as an effective 29% band.

How much tax on your salary in FY 2083/84?

Tax payable at common annual salary levels for an unmarried individual claiming no deductions. Your own figure will be lower once SSF, PF, CIT and insurance are deducted. Run your real numbers in the calculator.

Nepal income tax payable by annual salary for fiscal year 2083/84
Annual salary	Annual tax	Monthly tax	Effective rate
NPR 500,000	NPR 5,000	NPR 417	1.00%
NPR 750,000	NPR 7,500	NPR 625	1.00%
NPR 1,000,000	NPR 10,000	NPR 833	1.00%
NPR 1,500,000	NPR 60,000	NPR 5,000	4.00%
NPR 2,000,000	NPR 160,000	NPR 13,333	8.00%
NPR 2,500,000	NPR 260,000	NPR 21,667	10.40%
NPR 4,000,000	NPR 665,000	NPR 55,417	16.63%
NPR 5,000,000	NPR 955,000	NPR 79,583	19.10%

Deductions that reduce your FY 2083/84 tax

Even with the wider 1% band, deductions still do the heavy lifting. They come off before the slabs are applied, so a rupee deducted is a rupee removed from your highest band, not your average one.

Retirement funds (SSF, PF, CIT)

Combined deduction capped at NPR 500,000 if you contribute to the SSF, otherwise NPR 300,000 — and never more than one third of assessable income.

Life insurance premium

Up to NPR 40,000 a year, on a policy taken on your own life.

Medical insurance premium

Up to NPR 20,000 a year.

Remote area allowance

By posting category A–E, up to NPR 50,000 in category A.

The 1% Social Security Tax waiver

The 1% charged on the first NPR 1,000,000 is a Social Security Tax, not ordinary income tax. If you contribute to the Social Security Fund (SSF) it is waived entirely, so that band is taxed at 0%. It also does not apply to a proprietorship firm, to pension income, or to income from a contribution-based retirement fund.

FY 2083/84 compared with FY 2082/83

Nepal income tax slabs compared between FY 2082/83 and FY 2083/84
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 2082/83 tax slab table.

Calculate your exact FY 2083/84 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.