Current Nepal salary tax slabs · FY 2083/84
Source: Inland Revenue Department — natural-person rates for 2083/84, published 22 Shrawan 2083; checked 20 September 2026. The first-slab 1% charge is waived only where the published exemption applies.
| Annual taxable income | Marginal rate |
|---|---|
| First NPR 1,000,000 | 1% |
| NPR 1,000,000–1,500,000 | 10% |
| NPR 1,500,000–2,500,000 | 20% |
| NPR 2,500,000–4,000,000 | 27% |
| Above NPR 4,000,000 | 29% |
How the estimate is calculated
Monthly gross salary × salary months, plus annual bonus and other taxable employment pay, gives assessable income. Eligible deductions reduce this amount, then progressive tax bands apply. The selected employment-only woman rebate and eligible medical credit reduce the resulting tax.
A simple example
With NPR 1,500,000 annual taxable salary, no first-slab exemption, no rebate and no credit, the first NPR 1,000,000 gives NPR 10,000 tax and the next NPR 500,000 gives NPR 50,000. Total estimated annual tax is NPR 60,000.
Scope and limitations
This independent utility covers ordinary resident employment income for the stated fiscal year. It does not calculate business or non-resident tax, capital gains, foreign-income relief, remote-area allowances, disability or pension-income relief, donations, or joint-income aggregation. Eligibility and the tax treatment of employer contributions must be checked with payroll or a qualified tax professional. The estimate is not a tax return or a filing recommendation.
No professional tax review is claimed. Confirm your actual liability against the current IRD publication and your payroll records.