Nepal Income Tax Slabs (FY 2083/84 — Current)
Now in force: These rates apply from Shrawan 1, 2083 BS (mid-July 2026) and are the tax slabs currently in effect. The 1% band was widened from Rs 5 lakh to Rs 10 lakh and the top rate cut from 39% to 29%. The married/unmarried distinction has been removed — the same slabs now apply to every individual.
Individual (अविवाहित)
| Income Range (Rs.) | Rate |
|---|---|
| Up to 10,00,000 | 1%* |
| 10,00,001 - 15,00,000 | 10% |
| 15,00,001 - 25,00,000 | 20% |
| 25,00,001 - 40,00,000 | 27% |
| Above 40,00,000 | 29% |
Married (विवाहित) — same as individual
| Income Range (Rs.) | Rate |
|---|---|
| Up to 10,00,000 | 1%* |
| 10,00,001 - 15,00,000 | 10% |
| 15,00,001 - 25,00,000 | 20% |
| 25,00,001 - 40,00,000 | 27% |
| Above 40,00,000 | 29% |
*Social Security Tax: 1% tax on first slab is waived for SSF contributors (unchanged).
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 (unchanged for FY 2083/84).
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 (unchanged for FY 2083/84).
Nepal Income Tax Slabs (FY 2082/83 — Previous Year)
Previous year: These slabs applied through FY 2082/83 (up to mid-July 2026) and are kept here for reference. Note the earlier married/unmarried split, which no longer applies under FY 2083/84.
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 the current fiscal year 2083/84 along with 2082/83, 2081/82, and 2080/81 with all eligible deductions including SSF, EPF, CIT, life insurance, and health insurance premiums.
Updated for the current FY 2083/84 (2026/27) — verified across 7+ sources
Includes the previous FY 2082/83, plus 2081/82 and 2080/81 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 current income tax slabs in Nepal for FY 2083/84?
FY 2083/84 is the tax regime currently in force, applying from Shrawan 1, 2083 BS (mid-July 2026). It runs on just 5 slabs, now identical for single and married taxpayers — 1% up to Rs 10 lakh, 10% for Rs 10-15 lakh, 20% for Rs 15-25 lakh, 27% for Rs 25-40 lakh, and 29% above Rs 40 lakh. Compared with the previous year, the 1% band widened from Rs 5 lakh to Rs 10 lakh, the top marginal rate fell from 39% to 29%, and the separate married and single slab structures were merged into one.
What were the income tax slabs for the previous year, FY 2082/83?
FY 2082/83, the previous year (in effect up to mid-July 2026), used 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 had a higher first slab of Rs 6 lakh. Those FY 2082/83 rates were 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 (now a unified Rs 10 lakh band) 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?
Under the current FY 2083/84 slabs, a monthly salary of Rs 50,000 (Rs 6,00,000 annually) with no deductions sits entirely inside the 1% band, which now runs up to Rs 10 lakh. That means Rs 6,000 yearly tax, or Rs 500 per month. If you contribute to the SSF, the 1% is waived and the annual tax falls to Rs 0.