21/07/2026
π Income Tax Rates & Capital Gains Tax in Nepal
As per Finance Act, 2083 (FY 2083/84)
π’ Income Tax Rates for Various Entities
Entity Tax Rate
Resident Company 25%
Partnership Firm 25%
Banks & Financial Institutions 30%
Insurance Companies 30%
Eligible Special Industries* 20%
Eligible Health & Educational Institutions* 20%
*Applicable only if conditions prescribed under the Income Tax Act are fulfilled.
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π Capital Gains Tax (CGT)
π Listed Shares (Resident Natural Person)
πΉ Held for 1 year or less β 10%
πΉ Held for more than 1 year β 7.5%
π Unlisted Shares
πΉ Resident Natural Person β 10%
πΉ Non-Resident β 25% (subject to applicable tax treaty provisions)
π Land & Building (Natural Person)
πΉ Held for less than 5 years β 10%
πΉ Held for 5 years or more β 7.5%
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π‘ Important Notes
β
Capital Gains Tax rates above generally apply to natural persons.
β
For companies, gains from the disposal of capital assets are generally taxed as business income at the applicable corporate income tax rate.
β
Tax on listed shares is generally deducted at source through licensed stock brokers and treated as a final tax for resident individuals.
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π Key Highlights of Finance Act 2083
β Revised Capital Gains Tax rates on listed shares.
β Revised Capital Gains Tax rates on land and buildings.
β Updated individual income tax slabs.
β Enhanced tax compliance and withholding provisions.
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π Stay Updated β’ Plan Better β’ Stay Compliant
