Nepal income tax slabs 2082/83: the table you need to file this year's return

A designer friend with a salary and two freelance clients opened the IRD portal in Kartik and stopped at the first screen. "Which slab table am I meant to use? The news says Rs 10 lakh is tax-free now." For the return she was filing, it is not. That return covers income she earned between Shrawan 2082 and Asar 2083, and it is taxed under the FY 2082/83 schedule below.

This page is the filing-year reference. If you want the table your payslip uses today, go to the FY 2083/84 slabs, which started on Shrawan 1, 2083. The figures here are cross-checked against PKF's FY 2082/83 tax card, RSA's FY 2082/83 natural-person card and the "existing provision" column of ICAN's FY 2083/84 budget highlights, which reprints last year's schedule next to the new one.

Which year this table belongs to

Nepal's tax year runs Shrawan to Asar, and the return is filed in the months after it closes. Two tables are live at once in Kartik 2083, which is where the confusion starts.

The AD dates in this post come from converting the Bikram Sambat calendar: Ashoj end 2083 is 16 October 2026 and Poush end 2083 is 13 January 2027.

The FY 2082/83 slab tables

Single filer

¹ Social Security Tax, booked to revenue head 11211 per PKF. Not charged on SSF contributors, contribution-based pension fund contributors, pension income, or registered sole proprietors. ² 30% plus a 20% surcharge on that rate. ³ 30% plus a 30% surcharge on that rate.

Couple filer (joint assessment under Section 50)

RSA's card gives Rs 18,55,000 (single) and Rs 18,26,000 (couple) as the tax on Rs 60 lakh of taxable income, which is a useful check if you build your own spreadsheet. The couple table helps a one-earner household by up to Rs 29,000 a year on these figures (Rs 1,15,000 single against Rs 86,000 couple at Rs 11 lakh, my calculation). It hurts most two-earner couples, because two incomes then share one set of bands. The full decision is in the couple vs individual filing post.

From income to taxable income

The slabs apply to taxable income. For the return, the chain runs like this:

1. Assessable income. Salary, allowances, the Dashain festival allowance and any bonus, plus side income such as domestic freelance fees or rent.
2. Minus approved retirement contributions (EPF, CIT, SSF combined), capped at the lower of Rs 5,00,000 or one-third of assessable income.
3. Minus insurance premiums within their caps.
4. Minus approved donations within their cap.
5. = Taxable income. Apply the slabs.
6. Minus credits: the women's 10% rebate if it applies, and the medical tax credit.

Deductions on the FY 2082/83 return

The retirement cap has been one combined Rs 5 lakh line for all approved funds since FY 2081/82, when an Income Tax Rules amendment ended the old Rs 3 lakh limit for non-SSF contributors. PKF notes that company retirement funds outside the approved list no longer qualify. The reconstruction-fund deduction is new: the Finance Act 2083 made it available for contributions deposited during FY 2082/83, claimed on this return.

Two items are not deductions on this return. Children's tuition fees only become deductible from FY 2083/84. The medical tax credit is the one figure the sources disagree on: PKF prints the cap as Rs 1,500 while RSA, and the IRD's own FY 2083/84 notice, print Rs 750, so claim it at Rs 750 unless your tax office confirms the higher figure. The deductions guide covers which of these actually move a bill.

Worked examples at five salaries

My calculations, using the same model as the site's income tax calculator set to FY 2082/83: salary treated entirely as basic, an 11% employee SSF contribution deducted, single filer, no other deductions.

The Rs 1 lakh row, step by step: the first Rs 5 lakh is waived for an SSF member, the next Rs 2 lakh at 10% is Rs 20,000, the next Rs 3 lakh at 20% is Rs 60,000, and the last Rs 68,000 at 30% is Rs 20,400, for Rs 1,00,400.

Where a return earns a refund

Suppose that Rs 1 lakh earner also put Rs 1,00,000 into CIT outside payroll during FY 2082/83. Taxable income drops to Rs 9,68,000 and the tax to Rs 73,600. The top-up saved Rs 26,800, because Rs 68,000 of it came out of the 30% band and Rs 32,000 out of the 20% band. If payroll never saw the top-up, the employer withheld Rs 1,00,400, and the return is how the Rs 26,800 comes back. The TDS refund post covers what happens after you claim it.

The 36% and 39% bands

The 36% band starts at Rs 20 lakh of taxable income and the 39% band at Rs 50 lakh. On the model above, an SSF member crosses into 36% at a salary of about Rs 1.9 lakh a month, and the Rs 4 lakh earner sits in it with Rs 23 lakh above the Rs 20 lakh line. At 39%, every extra Rs 100 of pay keeps Rs 61. These bands vanish in FY 2083/84, but they still decide a high earner's FY 2082/83 return.

The women's 10% rebate

A resident woman whose only income is remuneration gets a 10% credit on her tax. PKF states it that way; RSA describes the qualifying person as a "single woman earning only employment income", which is the reading that makes the couple election and the rebate hard to combine. On the Rs 1 lakh example, Rs 1,00,400 becomes Rs 90,360. Freelance fees, rent or business income on the same return take her outside the condition.

Filing this return

Most single-employer salaried people do not file at all. Section 97 excuses a resident covered by Section 4(3): only Nepal-source employment income, one resident employer at a time, and tax withheld by that employer. The same section requires a return from anyone whose income for the year exceeded Rs 40 lakh.

If you do file, Section 96 gave you until Ashoj end 2083. Section 98 allows extensions of up to three months on a written application made before that date, which is what keeps the window open to Poush end 2083 for people who applied. Missed both? The late-filing fee and interest on unpaid tax are explained in the late filing penalty post. The Finance Act 2083 also offers PAN holders who failed to file or pay a waiver of fees and interest if they file and pay the tax plus 1% by Poush end 2083, per the IRD booklet; confirm with your tax office that it covers a late FY 2082/83 return before you rely on it.

The portal steps, form choice (D-01, D-02 or D-03) and stuck-points are in the IRD portal walkthrough.

What you actually need to know

• The return you file now uses the FY 2082/83 table: 1% to Rs 5 lakh (Rs 6 lakh couple), then 10%, 20%, 30%, 36% and 39% above Rs 50 lakh. The new Rs 10 lakh band is for income from Shrawan 2083.
• The deadline was Ashoj end 2083 (16 October 2026). An extension applied for before then runs to Poush end 2083 (13 January 2027).
• Deductions decide the refund. Rs 5 lakh or one-third for retirement, Rs 40,000 life, Rs 20,000 health, Rs 5,000 building, and any reconstruction-fund contribution made during the year.

Two related reads: how to read your Nepali salary slip for the lines that feed this math, and CIT vs PF vs SSF for the retirement deduction.

This post lives in the tax section of the Nepal Money Basics guide.

If your computed tax does not match your TDS, send the gross and TDS figures (no PII needed) to [email protected] and I will find the missing line.