Sima & Associates
Chartered Accountants
Firm Regd. No. 1432 | COP No. 1612 | VAT: 623208225
Pokhara-10, Kaski, Gandaki Province, Nepal
061-583700 / +977-9866064214
Generated: 10/28/2026
Individual Income Tax Computation (FY 2081/82)
Nepal Finance Act 2081 Engine
Nepal Individual Income Tax Calculator (FY 2081/82)
Mathematically exact computation covering progressive salary brackets, Social Security Fund (SSF) exemptions, female salary earner rebate, and statutory deductions.
1. Salary & Taxpayer Profile
Monthly: NPR 1,00,000
2. Allowable Deductions & Exemptions
Max: 5 Lakhs
Max: NPR 40,000
Max: NPR 20,000
15% Credit (Max NPR 750)
Tax Liability Overview
FY 2081/82 Assessment
Effective Rate
3.94%
Monthly TDSNPR 3,938
Net Annual TaxNPR 47,250
Gross Annual Salary:NPR 12,00,000
Total Allowable Deductions:- NPR 3,60,000
Taxable Base Income:NPR 8,40,000
Gross Tax (before rebates):NPR 48,000
Medical Tax Credit:- NPR 750
Employer Note: Monthly withholding deductions under Section 87 must be deposited at designated commercial banks by the 25th of the succeeding Nepali month.
Progressive Slabs Calculation Detail
Single (Unmarried)| Slab Tier | Taxable Base in Slab (NPR) | Rate | Tax Payable (NPR) | Legal Basis |
|---|---|---|---|---|
| First NPR 5,00,000 | NPR 5,00,000 | 0% | NPR 0 | SSF Exempted (0%) |
| Next NPR 2,00,000 (5L to 7L) | NPR 2,00,000 | 10% | NPR 20,000 | Sec 1(1) Sched 1 (10%) |
| Next NPR 3,00,000 (7L to 10L) | NPR 1,40,000 | 20% | NPR 28,000 | Sec 1(1) Sched 1 (20%) |
| Next NPR 10,00,000 (10L to 20L) | NPR 0 | 30% | NPR 0 | Sec 1(1) Sched 1 (30%) |
| Next NPR 30,00,000 (20L to 50L) | NPR 0 | 36% | NPR 0 | Finance Act (30% + 20% surcharge) |
| Balance above NPR 50,00,000 | NPR 0 | 39% | NPR 0 | Finance Act (30% + 30% surcharge) |