Rs 60,000 a month, no retirement fund
- Assessable income
- Rs 7,20,000
- Deductions
- Rs 0
- Taxable income
- Rs 7,20,000
- Tax per year
- Rs 7,200
- Tax per month
- Rs 600
Free tool · Nepal
Nepal salary tax calculator
Work out your income tax and monthly TDS for FY 2083/84 (2026/27) with the rates the Inland Revenue Department published. SSF, CIT, insurance and the women's rebate included. Nothing you type leaves this page.
- FY 2083/84
- FY 2082/83
- Official IRD slabs
- SSF · EPF · CIT
- Monthly TDS
- No sign-up
Your estimate
Enter your monthly salary to see your tax.
(01) Tax slabs
Income tax slabs for FY 2083/84
Shrawan 2083 to Asar 2084 (mid-July 2026 to mid-July 2027). One table for single and married taxpayers, as published by the Inland Revenue Department.
| Taxable income (Rs) | Rate | Tax at the top of the band (cumulative) |
|---|---|---|
| Up to 10,00,000 | 1% (social security tax) | 10,000 |
| 10,00,001 to 15,00,000 | 10% | 60,000 |
| 15,00,001 to 25,00,000 | 20% | 2,60,000 |
| 25,00,001 to 40,00,000 | 27% | 6,65,000 |
| Above 40,00,000 | 29% (27% + 2% surcharge) | 6,65,000 + 29% of the excess |
- The 1% on the first band is the social security tax. It does not apply to contributors to the contribution-based Social Security Fund or a pension fund, to pension income, or to sole proprietorship firms.
- The top rate of 29% is 27% plus a 2% surcharge on taxable income above Rs 40 lakh.
- Compared with FY 2082/83, the 1% band doubled from Rs 5 lakh to Rs 10 lakh, the couple table was removed, and the top rate fell from 39% to 29%.
(02) Previous year
FY 2082/83 slabs for returns
Shrawan 2082 to Asar 2083 (mid-July 2025 to mid-July 2026). Use these for income earned in that year, for example when you file the annual return.
Single
| Taxable income (Rs) | Rate | Tax at the top of the band (cumulative) |
|---|---|---|
| Up to 5,00,000 | 1% (social security tax) | 5,000 |
| 5,00,001 to 7,00,000 | 10% | 25,000 |
| 7,00,001 to 10,00,000 | 20% | 85,000 |
| 10,00,001 to 20,00,000 | 30% | 3,85,000 |
| 20,00,001 to 50,00,000 | 36% | 14,65,000 |
| Above 50,00,000 | 39% | 14,65,000 + 39% of the excess |
Couple
| Taxable income (Rs) | Rate | Tax at the top of the band (cumulative) |
|---|---|---|
| Up to 6,00,000 | 1% (social security tax) | 6,000 |
| 6,00,001 to 8,00,000 | 10% | 26,000 |
| 8,00,001 to 11,00,000 | 20% | 86,000 |
| 11,00,001 to 20,00,000 | 30% | 3,56,000 |
| 20,00,001 to 50,00,000 | 36% | 14,36,000 |
| Above 50,00,000 | 39% | 14,36,000 + 39% of the excess |
(03) Examples
Worked examples
Calculated with the same code as the calculator, for FY 2083/84 (2026/27), a single taxpayer, 12 months.
Rs 1,00,000 a month, no retirement fund
- Assessable income
- Rs 12,00,000
- Deductions
- Rs 0
- Taxable income
- Rs 12,00,000
- Tax per year
- Rs 30,000
- Tax per month
- Rs 2,500
Rs 1,00,000 a month with SSF on a Rs 60,000 basic salary
- Assessable income
- Rs 13,44,000
- Deductions
- Rs 2,23,200
- Taxable income
- Rs 11,20,800
- Tax per year
- Rs 12,080
- Tax per month
- Rs 1,006.67
Rs 2,50,000 a month with Rs 40,000 life insurance
- Assessable income
- Rs 30,00,000
- Deductions
- Rs 40,000
- Taxable income
- Rs 29,60,000
- Tax per year
- Rs 3,84,200
- Tax per month
- Rs 32,016.67
(04) Deductions
What reduces your taxable income
| Item | FY 2083/84 limit | FY 2082/83 limit |
|---|---|---|
| Retirement contributions (SSF, EPF, CIT, approved pension fund), combined | Rs 5,00,000 or one third of assessable income, whichever is lower | Same |
| Life insurance premium | Rs 40,000 | Rs 40,000 |
| Health insurance premium (resident insurer) | Rs 20,000 | Rs 20,000 |
| Insurance on a private building you own | Rs 10,000 | Rs 5,000 |
| Children's tuition fees (resident school or college) | 25% of fees, up to Rs 25,000 | Not available |
| Remote area allowance (categories A to E) | Rs 50,000 / 40,000 / 30,000 / 20,000 / 10,000 | Same |
| Women's rebate (salary income only) | 10% of tax | Same |
| Medical tax credit | 15% of bills, up to Rs 750 | Same |
Not covered by the calculator: the extra exemption for pension income (25%) and for people with disabilities (50%), foreign allowance for diplomatic staff, and income other than salary. Ask your employer or a tax adviser if these apply to you.
(+) FAQ
Common questions
What are the income tax slabs in Nepal for FY 2083/84?
For FY 2083/84 the same table applies to single and married taxpayers: 1% up to Rs 10 lakh of taxable income, 10% from Rs 10 to 15 lakh, 20% from Rs 15 to 25 lakh, 27% from Rs 25 to 40 lakh and 29% above Rs 40 lakh (27% plus a 2% surcharge). These are the rates the Inland Revenue Department published for the year.
Is income up to Rs 10 lakh tax free in Nepal?
Not completely. The first Rs 10 lakh of taxable income is charged at 1%, which is the social security tax. That 1% is waived if you contribute to the contribution-based Social Security Fund (SSF) or a pension fund, so for SSF members the first Rs 10 lakh is effectively tax free.
How is monthly salary tax (TDS) calculated in Nepal?
Your employer estimates your taxable income for the whole year, applies the slab rates, and spreads the yearly tax over the months you are paid. This calculator shows the same: the yearly tax and the monthly amount over the number of months you enter.
Is there a separate tax slab for married couples in FY 2083/84?
No. The Finance Act 2083 uses one table for both single and couple filers. In FY 2082/83 and earlier, couples had a higher first slab (Rs 6 lakh instead of Rs 5 lakh). Choose FY 2082/83 in the calculator to see the old couple table.
How much can I deduct for SSF, EPF and CIT?
Contributions to approved retirement funds (SSF, EPF, CIT and approved pension funds) are deductible up to Rs 5 lakh a year or one third of your assessable income, whichever is lower. The limit is for all of them together.
Do women get a tax rebate in Nepal?
Yes. A resident woman whose only income is salary (remuneration) gets a 10% rebate on the tax she would otherwise pay. Tick the box in the calculator to apply it.
What insurance premiums reduce my tax?
For FY 2083/84 you can deduct life insurance premiums up to Rs 40,000, health insurance up to Rs 20,000 and insurance on a private building you own up to Rs 10,000 a year. FY 2083/84 also adds 25% of your children's school or college fees, up to Rs 25,000.
Is this calculator official?
No. It is a free estimate that follows the rates and limits the Inland Revenue Department published. Your employer's payroll or a tax adviser has the final word, especially for pension income, disability allowances or income other than salary, which the calculator does not cover.
Read the full guide: how to calculate salary tax in Nepal.
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