Nepal Income Tax Slabs (FY 2082/83)
Individual (अविवाहित)
| Income Range (Rs.) | Rate |
|---|---|
| Up to 5,00,000 | 1%* |
| 5,00,001 - 7,00,000 | 10% |
| 7,00,001 - 10,00,000 | 20% |
| 10,00,001 - 20,00,000 | 30% |
| 20,00,001 - 50,00,000 | 36% |
| Above 50,00,000 | 39% |
Married (विवाहित)
| Income Range (Rs.) | Rate |
|---|---|
| Up to 6,00,000 | 1%* |
| 6,00,001 - 8,00,000 | 10% |
| 8,00,001 - 11,00,000 | 20% |
| 11,00,001 - 20,00,000 | 30% |
| 20,00,001 - 50,00,000 | 36% |
| Above 50,00,000 | 39% |
*Social Security Tax: 1% tax on first slab is waived for SSF contributors.
Deduction Limits: SSF+EPF+CIT max Rs. 5,00,000 or 1/3 of income | Life Insurance max Rs. 40,000 | Health Insurance max Rs. 20,000
Deduction Limits: SSF+EPF+CIT max Rs. 5,00,000 or 1/3 of income | Life Insurance max Rs. 40,000 | Health Insurance max Rs. 20,000
About Nepal Salary Tax Calculator
This Nepal Salary Tax Calculator (नेपाल तलब कर क्याल्कुलेटर) calculates your net tax liability based on Nepal Government tax policy. Supports fiscal years 2082/83, 2081/82, and 2080/81 with all eligible deductions including SSF, EPF, CIT, life insurance, and health insurance premiums.
Updated for FY 2082/83 (2025/26) tax slabs
Separate calculations for individual and married couples
SSF contribution automatically waives 1% social security tax
Includes all deduction limits (SSF, EPF, CIT, Insurance)
Detailed slab-wise tax breakdown with monthly and yearly view
Verified against dartanepal.com and salarytaxnepal.com
Common Use Cases:
- Calculate accurate tax liability for job offers and salary negotiation
- Plan tax savings with SSF, EPF, CIT, and insurance contributions
- Compare net take-home salary between different packages
- Understand monthly vs. yearly tax obligations
- Maximize deductions within legal limits
Frequently Asked Questions
What are the income tax slabs in Nepal for FY 2082/83?
Nepal uses a progressive tax system with 6 slabs. For individuals: 1% up to Rs 5 lakh, 10% for Rs 5-7 lakh, 20% for Rs 7-10 lakh, 30% for Rs 10-20 lakh, 36% for Rs 20-50 lakh, and 39% above Rs 50 lakh. Married couples get a higher first slab of Rs 6 lakh. The FY 2082/83 rates are unchanged from FY 2081/82.
How is salary tax calculated in Nepal?
First, calculate your total annual income (monthly salary x months + bonus). Then subtract eligible deductions: SSF + EPF + CIT (capped at Rs 5 lakh or 1/3 of income), life insurance (max Rs 40,000), and health insurance (max Rs 20,000). The remaining net assessable income is then taxed according to the progressive slab rates.
Is the 1% social security tax waived if I contribute to SSF?
Yes. If you contribute to the Social Security Fund (SSF), the 1% Social Security Tax on the first slab (Rs 5 lakh for individuals, Rs 6 lakh for couples) is completely waived. This effectively makes the first slab tax-free, providing a dual benefit: reduced taxable income and waived first-slab tax.
What is the maximum deduction limit for EPF and CIT?
The combined deduction for SSF + EPF + CIT is capped at the lower of Rs 5,00,000 or one-third (1/3) of your total annual income. For example, if your annual income is Rs 12,00,000, the maximum combined deduction is Rs 4,00,000 (1/3 of 12 lakh). Life insurance premiums are separately deductible up to Rs 40,000 and health insurance up to Rs 20,000.
How much tax do I pay on a Rs 50,000 monthly salary?
On a monthly salary of Rs 50,000 (Rs 6,00,000 annually) with no deductions, an individual pays Rs 15,000 yearly tax — Rs 5,000 at 1% on the first 5 lakh plus Rs 10,000 at 10% on the next 1 lakh. That works out to Rs 1,250 per month. With SSF contribution, the 1% is waived, reducing the annual tax to Rs 10,000.