Shankar Associates, Chartered Accountants

The Finance Bill 2083 has brought in the “Safe Harbour Rule” provision within the context of Nepali Income Tax law. This rule allows taxpayers to bypass complex transfer pricing documentation and benchmarking studies by adhering to predefined margins or rates, provided they meet specific criteria.
Details in the link.

Nepal's Safe Harbour Rule: Simpler Transfer Pricing | SACA The Finance Bill 2083 introduces Nepal's Safe Harbour Rule — allowing eligible taxpayers to skip transfer pricing studies and use predefined margins instead.

We have summarized the rates of Tax Deducted at Source (TDS) / withholding tax applicable in Nepal for FY 2083/84. In each row the Nepali text and its rate appear on the upper line, with the English translation and rate directly below. The content is presented as an unofficial translation for reference.

Tax Deducted at Source in Nepal | TDS Rates for FY 2083/84 (FY 2026/27) - Shankar Associates Complete TDS (withholding tax) rates in Nepal for FY 2083/84 (2026/27): rates by section and payment type, final withholding payments under Section 92, and individual income tax slabs.

The Finance Bill 2083 introduces one of the most extensive packages of tax concessions, waivers, and settlement windows Nepal has seen in recent years. Across income tax, VAT, excise, and customs, the Bill offers businesses and individuals a structured opportunity to regularise outstanding dues, resolve pending disputes, and step into the tax net — with penalties and interest waived where conditions are met. Most windows close by end of Poush 2083. Here is what you need to know.

Budget 2083 | Finance Bill 2083: Tax Concessions, Waivers & Settlement Windows | SACA Budget 2083 through Finance Bill 2083 introduces tax waivers, amnesty windows and settlement provisions across income tax, VAT and excise. Key deadlines end Poush 2083. SACA explains.

बजेट भाषण २०८३ मा समेटिएका कर सम्बन्धि परिवर्तन तथा सहुलियतहरु

• करको बोझ घटाउन आयकर छुटको सीमा दोब्बर गरी व्यक्तिका लागि दश लाख रुँपैया पुऱ्याएको र व्यक्तिगत आयकरको अधिकतम दरलाई दश प्रतिशत विन्दुले घटाएको
• औद्योगिक कच्चा पदार्थको भन्सार महसुल तयारी मालवस्तु भन्दा कम्तिमा एक तह न्यून हुने गरी २७३ प्रकारका कच्चा पदार्थमा भन्सार दर घटाएको
• विद्यमान एघार तहको भन्सार दरलाई सात तहमा सीमित गरेको
• हाल ३६० वस्तुमा लागिआएको अन्तःशुल्क खारेज गरेको छु। भन्सार विन्दुमा संकलन हुने पूर्वाधार विकास कर, सडक मर्मत तथा सुधार दस्तुर जस्ता छरिएका करलाई एकीकृत गरी हरित करमा समाहित गरेको
• प्राकृतिक व्यक्तिको मृत्यु पश्चातको अस्वैच्छिक निःसर्ग एवम् निकायमा भएको स्वामित्व परिवर्तनको कारणले नियन्त्रित निकायमा हुने स्वामित्व परिवर्तनमा आयकर ऐन, २०५८ को दफा ५७ आकर्षित नहुने व्यवस्था गरेको
• सूचीकृत कम्पनीका धितोपत्र बिक्ी गर्दा लाग्दै आएको पुँजीगत लाभकर अन्तिम हुने व्यवस्था मिलाएको
• डिजिटल भुक्तानीको माध्यमबाट उपभोक्ताले गर्ने खरिदमा बीजक जारी हुँदाकै समयमा मूल्य अभिवृद्धि करको दश प्रतिशत छुट पाउने व्यवस्था कार्यान्वयन गर्ने
• सरकार वा करदाता पक्षबाट अदालत वा न्यायिक निकायमा पुगी विचाराधीन रहेको कर विवाद समाधान गर्न निर्धारित कर रकममा एक प्रतिशत थप गरी तोकिएको म्याद भित्र बुझाएमा मुद्धा फिर्ता लिई शुल्क, जरिवाना, थप दस्तुर, विलम्ब शुल्क वा ब्याज मिनाहा हुने
• नेपाल भित्र कृत्रिम हातखुट्टा र अपाङ्गता सहयोगी सामग्री उत्पादन गर्ने उद्योगको नाममा पैठारी हुने कच्चा पदार्थको आयातमा भन्सार महसुल छुट
• आवासीय भवनको बीमा बापत अधिकतम दश हजार रूपैयाँसम्म आयकर प्रयोजनको लागि कट्टी गर्न पाउने व्यवस्था
• कृषि प्रशोधन उद्योगमा पहिलो दश बर्षको आयकर पूर्ण रूपमा छुट र कोल्ड स्टोर, प्याकेजिड तथा टेप्टिड ल्याब सहितका मेशिनरी उपकरणको आयातमा लाग्ने मूल्य अभिवृद्धि कर छुट हुने व्यवस्था

Happy Republic Day!

Happy International Labour Day!
We extend our heartfelt appreciation to our incredible team and all professionals whose efforts continue to make a difference.

Happy Birthday to Our April Stars!

We extend our warmest birthday wishes to our valued team members Anisha Thapa, Puja Kunwar, Arjun Sahu, and Shivanga SJB Rana.Your dedication, energy, and contributions make our workplace stronger every day.

Wishing you all a year ahead filled with growth, success, and good health.

“What’s one lesson from motherhood that you bring into your work every day?”

We asked the incredible mothers in our team and their answers say it all.

This Mother’s Day, we celebrate their strength, patience, and the many roles they carry with grace. 💛

Happy New Year 2083!

Wishing success, harmony, and sustainable growth to our dedicated employees, valued clients, professional partners, and the entire Nepali community across the globe.

Congratulations on your well-earned ACCA degree, Arjun!

Your dedication and resilience have truly paid off. SACA Team is incredibly proud of you.