FY 2070/71 onward · payroll working estimate

Nepal Salary Tax Calculator

How salary tax works

We first estimate your income for the whole fiscal year and calculate tax on that annual amount. Your employer normally deducts part of the estimated annual tax from each salary payment.

Fiscal yearOnly fiscal years released by an administrator are available. Employer-package entry is currently supported only for FY 2083/84.How are you entering your salary?Changing monthly/annual entry converts recurring values. Annual claims are never multiplied by twelve.Assessment choiceChoose only if couple assessment conditions are met.GenderUsed only for a supported remuneration rebate.Basic salary NPR for the full yearYour fixed salary before allowances, SSF, CIT/PF or tax. Example: 600,000.Regular taxable allowances NPR for the full yearInclude regular cash allowances such as housing or transport. Do not include genuine bill-supported reimbursements.Festival allowance Annual NPREnter the total expected for the entire fiscal year only once. It is not multiplied by twelve.Employer SSF contribution Annual NPRCalculated automatically at 20% of basic salary when you select SSF membership. It is employer cost, not cash take-home.Total SSF contribution Annual NPR31% of basic salary: 11% deducted from the employee and 20% paid by the employer.

Contributory SSF memberApplies the FY-supported first-band waiver and SSF ceiling.

FY 2078/79: source-reviewed, but not yet signed off by a named independent professional reviewer. Verify employee-specific facts before filing.

Estimated annual salary taxNPR 2,12,000.00Estimated monthly salary TDS: NPR 17,666.67

Estimated regular monthly take-home

Basic salary + regular taxable cash earningsNPR 1,00,000.00

Employee SSF− NPR 11,000.00

Additional employee CIT/PF− NPR 0.00

Estimated monthly salary TDS− NPR 17,666.67

Regular monthly take-homeNPR 71,333.33

Total employee deductionsNPR 3,44,000.00

Total employer costNPR 15,40,000.00

Annual return estimateNPR 2,12,000.00

Gross remuneration (Assessable Income): 15,40,000.00
Allowed deductions: − 3,00,000.00
Taxable income: 12,40,000.00

Deduction limitations

SSF plus approved additional CIT/PF contributionLower of actual eligible contribution, one-third of assessable remuneration, or NPR 3,00,000Claimed 3,72,000Allowed 3,00,000

Life insurance premiumFY ceiling NPR 25,000Claimed 0Allowed 0

Health insurance premiumFY ceiling NPR 20,000Claimed 0Allowed 0

Eligible remote-area reductionAnnual user-confirmed prescribed-area amount; interface ceiling NPR 50,000Claimed 0Allowed 0

How did we calculate this?

First NPR 4,00,0004,00,000 × 0% (SSF waiver)NPR 0.00

Next NPR 1,00,0001,00,000 × 10%NPR 10,000.00

Next NPR 2,00,0002,00,000 × 20%NPR 40,000.00

Up to NPR 20,00,0005,40,000 × 30%NPR 1,62,000.00

Tax reduced by entered optional claimsNPR 0.00Illustrative difference, subject to eligibility and deduction caps.

Same inputs under FY 2077/78NPR 2,12,000.00Increase of NPR 0.00.

Source status: IRD rate sheet. IRD natural-person tax rate FY 2078/79. Methodology and correction history.

Signed salary tax working paper

Add identification and authorization details for the locally generated Excel/PDF sheet. These fields do not leave your browser.

Taxpayer / employee nameUsed only in the downloaded taxpayer / employee name field.Taxpayer PANUsed only in the downloaded taxpayer pan field.Employer nameUsed only in the downloaded employer name field.Employer PANUsed only in the downloaded employer pan field.DesignationUsed only in the downloaded designation field.Calculation dateUsed only in the downloaded calculation date field.PlaceUsed only in the downloaded place field.Purpose / referenceUsed only in the downloaded purpose / reference field.Prepared byUsed only in the downloaded prepared by field.Authorized byPerson who reviews and authorises this working sheet.

Document status: this is a calculation and authorization working sheet, not an IRD tax-clearance certificate.

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Historical payroll archive

Nepal salary tax calculation for FY 2078/79

Use the calculator above for a fiscal-year-specific estimate. The table below makes the selected schedule visible so an employer, employee or reviewer can inspect the bands before exporting a working paper.

Single-individual remuneration bands

First NPR 4,00,0001%Social Security Tax band; waiver may apply only when supported for this FY.

Next NPR 1,00,00010%Progressive remuneration tax band.

Next NPR 2,00,00020%Progressive remuneration tax band.

Up to NPR 20,00,00030%Progressive remuneration tax band.

Above NPR 20,00,00036%Progressive remuneration tax band.

A separate couple-assessment schedule is available in the calculator where the statutory conditions are met.

Source and review status

IRD natural-person tax rate FY 2078/79. Status: IRD rate sheet. See the methodology and correction history before relying on a historical result.