Quick Links:
Saturday , 20 May 2024
Trendinnepal shares trending news, lifestyle stories, tech tips, and helpful guides from Nepal – all in one place.
FY 2082-83 (2025-26) individual rules: allowable deductions with caps, medical and female credits, and progressive slabs. Estimates in NPR (Indian-style lakhs grouping).
Parameters follow the widely cited FY 2082-83 (2025-26) personal tax pattern (including PKF T R Upadhya & Co. “Tax Rates for FY 2025-26” style slabs and common deduction/credit rules). Laws and IRD circulars change—always confirm with the Inland Revenue Department or a qualified tax advisor before filing.
This tool covers personal salary scope only (no foreign tax credit, VAT, or contractor TDS). Remote area allowances, insurance caps, and retirement limits are modeled per standard references; your actual payroll or employer policy may differ.
FY 2082-83 (2025-26) estimates — allowances, caps, and slabs per published individual tax rules.
Amounts in NPR per month. Caps apply on an annual basis.
Updates as you change inputs. NPR with Indian-style grouping (lakhs).
NPR 10,000
Advance tax (reference)
Advance payment is generally not required if annual tax is below NPR 7,500. For higher liability, inland rules use instalments (e.g. cumulative targets around Poush 40%, Chaitra 70%, Ashadh 100% of estimated tax). Confirm dates and amounts with IRD.
Progressive tax on taxable income (Band 1 may show 0% if SSF registered)
| Band (NPR) | Rate | Tax |
|---|---|---|
| NPR 0 – NPR 5,00,000 | 0% | NPR 0 |
| NPR 5,00,000 – NPR 7,00,000 | 10% | NPR 10,000 |
Medical tax credit uses min(NPR 1,500, 15% of medical insurance premium paid, gross tax). Female credit applies after medical credit. Not legal or tax advice—verify with IRD or a CA.