Nepal Salary Tax Calculator FY 2083/84
Free Nepal income tax calculator with the new uniform slabs, SSF and EPF contributions, freelancer 5 percent foreign currency rule, and live take home pay. Updated for the Finance Bill 2083 effective 16 July 2026.
Your tax breakdown
FY 2083/84Ready when you are
Fill in the basics above and tap Calculate. Your annual tax, monthly tax, take home, and the Dashain month breakdown will pop up here in a snap.
What changed for FY 2083/84
Nepal's Finance Bill 2083 reshapes personal income tax for FY 2083/84 (2026/27). Use the calculator above for an instant estimate, then read the bands, deductions, and rebates below to understand how the new structure affects take home pay.
Slabs, contributions, deductions, and compliance reference
FY 2083/84 income tax slabs
Uniform table for resident natural persons. Single and married filers share the same brackets.
| Annual taxable income (NPR) | Rate | Note |
|---|---|---|
| 0.00 to 10,00,000.00 | 1% | Waived for SSF contributors |
| 10,00,000.00 to 15,00,000.00 | 10% | Standard band |
| 15,00,000.00 to 25,00,000.00 | 20% | Standard band |
| 25,00,000.00 to 40,00,000.00 | 27% | Standard band |
| Above 40,00,000.00 | 29% | Standard band |
Social Security Fund contributions
Calculated on basic salary only. Mandatory in the formal private sector. Pension eligibility after 180 months.
| Side | Rate | Allocation |
|---|---|---|
| Employee | 11% of basic | 10% pension fund and 1% social security tax |
| Employer | 20% of basic | 10% pension fund, 8.33% gratuity, 1.67% additional |
| Combined | 31% of basic | Funds medical, maternity, accident, pension, dependents |
EPF, CIT, and gratuity
Alternatives to or alongside SSF. CIT is voluntary and shares the retirement deduction ceiling.
| Fund | Rate | Notes |
|---|---|---|
| EPF employee | 10% of basic | Voluntary if not on SSF |
| EPF employer | 10% of basic | Voluntary if not on SSF |
| CIT | Voluntary | Counts toward retirement deduction ceiling |
| Gratuity | 8.33% (employer) | Bundled inside SSF 20% if enrolled |
Allowable deductions
Subtracted from gross income before slabs are applied. Always check the ceiling.
| Deduction | Cap or rule |
|---|---|
| Retirement (SSF + EPF + CIT) | Min(1/3 of gross, NPR 5,00,000) |
| Life insurance premium | Up to NPR 40,000 per year |
| Medical insurance premium | Up to NPR 20,000 per year |
| Residential building insurance | Owner-occupied, up to NPR 10,000 per year |
| Children education | 25% of actual tuition or NPR 25,000, whichever is lower |
| Foreign allowance | 75% deductible |
| Remote area allowance | A 50k, B 40k, C 30k, D 20k, E 10k |
| Pensioner extra | +NPR 2,50,000 exemption |
| Person with disability | +NPR 5,00,000 exemption |
Rebates applied after tax
Reduce the final tax figure rather than taxable income.
| Rebate | Rule |
|---|---|
| Female 10% rebate | Female filer, 10% reduction of tax |
| 1% SST waiver | SSF or approved fund contributor, subtract first-slab tax |
| Medical tax credit | Lowest of NPR 1,500, 15% of medical expenses, or actual tax liability |
TDS reference table
Rates relevant for salaried employees and freelancers. The 5 percent foreign currency rate is final under NPR 40 lakh.
| Payment type | Rate |
|---|---|
| Salary | Per uniform slab table |
| Bank or cooperative interest to individual | 6% |
| Dividend | 5% (final) |
| Commission | 15% |
| Lottery or windfall | 25% |
| Foreign currency freelance via bank, PAN, under 40 lakh | 5% (final) |
| Commission or service fees to resident individual insurance agent | 20% (new FY 2083/84) |
| Ride-sharing operator payments to persons on platform | 1% (new FY 2083/84) |
Frequently asked
Nepal salary and freelancer tax: frequently asked questions
Common questions about Nepal income tax for FY 2083/84, SSF and EPF contributions, the freelancer 5 percent foreign currency rule, and filing deadlines.