PAN Card Registration in Nepal 2026: Steps, Documents & Fees

PAN card registration in Nepal is handled by the Inland Revenue Department (IRD) under Section 78 of the Income Tax Act 2058. The online route uses the IRD Taxpayer Portal, while the stated processing timeline is generally 1 to 3 working days; verify the current position with the receiving office. For tax help, see our tax compliance and advisory service.

Key Takeaways

PAN registration gives a person or entity a Permanent Account Number for dealings with Nepal’s tax administration. Section 78 of the Income Tax Act 2058 is the central legal provision, but the exact documents, verification route and timing can depend on the applicant and the receiving IRD office.

• The Inland Revenue Department issues and administers PAN in Nepal.
• Section 78 of the Income Tax Act 2058 provides the main PAN requirement.
• Personal PAN, business PAN and D-PAN or withholding-agent PAN serve different applicant groups.
• The IRD Taxpayer Portal supports online registration, but online submission may not end the verification process.
• Individual applicants may need citizenship, a photograph, address proof and a mobile number for OTP verification.
• Business applicants may need registration records, constitutional or partnership documents, identity documents and office-address evidence.
• The current article position states a 1-to-3-working-day timeline, with same-day issuance possible for complete files; confirm before relying on it.

What is a PAN card in Nepal?

A PAN card in Nepal records a 9-digit Permanent Account Number issued by the Inland Revenue Department. It identifies the taxpayer in dealings with the IRD and may also be requested in banking, employment, property, vehicle and commercial transactions. The number is commonly called a PAN number, IRD PAN or taxpayer identification number.

PAN is not a separate tax payment. It is an identification and registration mechanism. It connects the taxpayer with records such as income-tax returns, withholding-tax filings, refund claims, VAT records where the entity is VAT-registered, customs declarations and IRD correspondence. The current article also describes it as the identifier used across the taxpayer’s dealings with the tax system.

For an employee, individual PAN registration may be connected with salary records. For a freelancer, professional or investor, it can identify income from more than one source. For a company, partnership or sole proprietorship, business PAN identifies the entity or registered business rather than replacing its underlying company or business registration.

Do not assume that possessing a PAN means every tax obligation has been completed. PAN registration and tax filing are related but separate matters. A registered taxpayer may still need to comply with income-tax, withholding, VAT or other applicable requirements. The facts of the person or business determine which obligations apply.

What does Section 78 of the Income Tax Act 2058 require?

Section 78 of the Income Tax Act 2058 provides the principal statutory basis for obtaining and using a PAN in Nepal. The supplied material identifies business operators, employers of taxable employees, withholding agents and persons required to file income-tax returns as relevant groups. The Act also allows the IRD to require PAN disclosure in documents submitted to it.

A withholding agent is a person or entity required to deduct tax at source. The current article identifies D-PAN or withholding-agent PAN as a separate operational category for entities with that responsibility. Whether a particular payment or entity creates that obligation depends on the applicable tax rule and the person’s facts.

The same material identifies Section 117 as the penalty provision relevant to failure to register when registration is required. It also identifies Section 122 in connection with false statements or incorrect PAN disclosure. These provisions should not be treated as a penalty calculation without checking the Act and the facts.

You can read the statutory text through the Nepal Law Commission copy of the Income Tax Act 2058. If your concern involves a notice, assessment or possible non-compliance, obtain advice before submitting a correction or explanation.

Who needs an individual PAN or business PAN in Nepal?

Individuals and entities use different PAN categories in Nepal. Personal PAN may apply to Nepali citizens, Non-Resident Nepalis with Nepal-source income and foreign nationals working or doing business in Nepal. Business PAN may apply to companies, partnerships and sole proprietorships, while D-PAN concerns withholding-agent functions.

The supplied material lists employees, self-employed professionals, freelancers and investors among the people who may need personal PAN. It also refers to individuals receiving income above the exemption threshold or entering a transaction for which the law requires PAN. The threshold itself is not stated in the supplied material, so verify it before relying on an income-based conclusion.

Business PAN Nepal is not limited to companies. The current material identifies companies, partnerships and sole proprietorships. It also refers to NGOs, government entities and other registered organisations as possible applicants. The correct route depends on the legal identity, registration status and tax role of the applicant.

Foreign nationals and NRNs should not assume that the individual route is identical to the route for a Nepali citizen. Their Nepal-source income, work or business activity and supporting identity records can affect the application. Our team can help review the route through our Non-Residential Nepali services, but the IRD remains the issuing authority.

What documents are needed for an individual PAN in Nepal?

Individual PAN applicants commonly prepare identity, photograph, address and contact information. The supplied material lists both sides of the citizenship certificate, a recent passport-size photograph, address proof such as a utility bill or ward letter, and an active mobile number for OTP verification. Confirm the current checklist before submission.

These documents serve different purposes. Citizenship supports identity. The photograph supports the taxpayer record. Address proof helps identify the contact or residence information supplied in the application. The mobile number supports the online verification process described in the current article.

• Citizenship certificate, including both sides where requested.
• Recent passport-size photograph.
• Address proof, such as a utility bill or ward letter, subject to IRD acceptance.
• Active mobile number for OTP verification.

A foreign national or NRN may not hold the same citizenship document as a Nepali applicant. The supplied sources do not establish a complete alternative document list for every foreign applicant. If that applies to you, ask the receiving IRD office what identity and Nepal-source-income evidence it will accept.

What documents are needed for a business PAN in Nepal?

Business PAN applicants prepare records showing the business identity, governing documents, responsible persons and office address. The supplied material lists a business or company registration certificate, MOA/AOA or partnership deed, citizenship documents of proprietors or directors, and office address proof. The receiving office may require verification of the complete file.

MOA and AOA mean the memorandum and articles of association. They describe the company’s constitution and operating framework. A partnership deed records the partners’ agreement. These documents are not interchangeable, so use the document that matches the business form.

• Business or company registration certificate.
• MOA and AOA for a company, where applicable.
• Partnership deed for a partnership, where applicable.
• Citizenship documents of proprietors or directors, as relevant.
• Evidence of the registered or operating office address.

Do not submit a company file for a sole proprietorship without checking the applicable route. Likewise, a partnership should not be described as a company merely because it has a business PAN. Our company compliance service can help organise the legal records, but the IRD decides whether the submitted documents are sufficient.

How do you complete PAN card registration through the IRD portal?

The IRD Taxpayer Portal provides the online PAN registration route. The supplied material describes a taxpayer-registration form, document submission, draft or acknowledgement information, and a later verification or issuance step. The precise screen names and office instructions can change, so check the live portal before starting.

1. Open the IRD Taxpayer Portal and select the taxpayer-registration function.
2. Choose the appropriate applicant category, such as individual or business, based on the taxpayer’s legal status.
3. Enter the identity, address, occupation or business information requested by the form.
4. Complete mobile OTP verification where the portal requires it.
5. Upload or provide the documents requested for the selected category. Keep the information consistent across the form and supporting records.
6. Submit the application and preserve the acknowledgement or reference information shown by the portal.
7. Complete any identity, biometric or office verification required before final issuance. Verify the receiving office’s current instruction.
8. Collect or access the PAN record or certificate after the IRD completes the applicable verification.

The online form does not necessarily mean the entire process ends online. The current article describes biometric and final issuance at the local Inland Revenue Office. Because the supplied material does not identify one universal office instruction for every applicant, confirm whether personal attendance or any further verification is required.

How long does PAN registration take in Nepal?

The supplied article states that PAN registration generally takes 1 to 3 working days for the online application, with same-day issuance possible at the local IRD office when the file is complete. That timing is not a guaranteed statutory deadline. Check the current position with the receiving office before planning salary, banking or business activity around it.

Processing can depend on whether the information matches the supporting records, whether the applicant must attend for biometric verification, whether the business documents are complete and whether the office requests clarification. A draft PAN or acknowledgement should not automatically be treated as final issuance.

For an individual, keep the original identity record available if the office asks to compare it with the submitted copy. For a business, check that the legal name, registration details, proprietor or director information and address are consistent. Small mismatches can create a verification question even when the underlying business is genuine.

Because the supplied material does not establish a universal statutory completion period, treat the 1-to-3-working-day statement as a procedural guide rather than an entitlement. If the application is delayed, ask the relevant IRD office for the reason and the next required step.

What does PAN registration cost, and what should you budget for?

The supplied material does not establish a current government registration fee that should be quoted here. PAN registration may still involve practical expenses such as copies, photographs, travel, document preparation or professional assistance. These are separate from any statutory charge. Ask the office and obtain a current professional quotation before proceeding.

Do not rely on old online claims that PAN registration is always free or that every applicant has identical expenses. Government charges and administrative requirements can change. The correct question is not only “how much is a PAN card?” but also which applicant category applies, whether office attendance is needed and whether the file requires correction.

For a straightforward application, you may only need to organise the records and follow the IRD route yourself. A business with several directors, a foreign applicant, an NRN or a taxpayer responding to an IRD notice may need help reviewing the legal and tax position. Our team can help assess the file through our contact page; we do not issue PAN or promise an IRD outcome.

What transactions may require a PAN in Nepal?

The supplied material identifies banking, employment salary credit, business activity, real-estate purchase, vehicle registration and certain commercial contracts as PAN-related situations. It also states that the Income Tax Act may require PAN disclosure in tax returns, statements and other documents filed with the IRD. The exact trigger should be verified for the transaction.

The supplied article mentions contracts above NPR 1 lakh, but the verified-source descriptions provided here do not independently establish that threshold. Treat it as a point requiring confirmation, not as a universal rule. The same caution applies to any bank, Land Revenue Office or Department of Transport Management checklist.

What mistakes can delay an IRD PAN card?

Most avoidable problems arise from inconsistent identity, business or address information. The application can also become difficult when an applicant selects the wrong PAN category, treats a draft reference as final, or assumes that online submission removes every office-verification step.

• Entering a name or date differently from the identity or business-registration record.
• Uploading unclear copies or omitting the reverse side of a citizenship certificate.
• Using address information that does not match the available address proof.
• Selecting personal PAN when the activity belongs to a registered business entity.
• Failing to preserve the portal acknowledgement or reference information.
• Assuming a foreign national or NRN follows exactly the same document route as a Nepali citizen.
• Relying on an old fee, timeline or office instruction found in an earlier guide.

Before submission, compare every spelling and number across the form and supporting documents. If the IRD asks for a correction, respond with the information that can be supported by the records. Do not create a second PAN merely because the first application is delayed; ask the office how to resolve the existing record.

What happens in a realistic Nepal PAN registration scenario?

Consider an illustrative Kathmandu freelancer who begins receiving professional income and needs an individual PAN. The person checks the Section 78 position, prepares citizenship, photograph, address proof and mobile details, submits the online form, preserves the acknowledgement and confirms whether the IRD office requires further verification.

The same person later starts a registered sole proprietorship. The business PAN question is then different from the individual PAN question. The applicant should not assume that the existing personal number automatically replaces the business registration record. The business’s legal identity, registration certificate and address documents should be reviewed before selecting the route.

Now consider an NRN or foreign national earning Nepal-source income. The broad eligibility described in the supplied material does not answer every document question. That applicant should verify the identity and income records accepted by the relevant IRD office. The scenario illustrates the decision point only; it does not promise a deadline, approval or document list.

What are the alternatives and edge cases for PAN registration?

The main alternatives are not different tax authorities but different registration routes and applicant categories. An individual may use personal PAN, a registered enterprise may need business PAN, and a withholding agent may require D-PAN. Foreign nationals and NRNs may need additional verification because their identity and Nepal-source-income records differ.

If the applicant cannot complete the portal route, the next step is not to invent a substitute form or duplicate application. Contact the IRD or receiving office and ask which current route applies. The IRD’s PAN guidance page contains forms and procedural material, but the supplied information does not establish one answer for every technical problem.

If a person already has a PAN and changes employment, address or business circumstances, do not automatically apply for a second number. Ask the IRD whether the existing record should be updated. If a company changes its legal structure, the effect on the business PAN should also be confirmed rather than assumed.

Where an IRD notice, penalty issue or incorrect submission is involved, the matter is no longer only a registration task. It may require review of the Income Tax Act, the filed information and the correspondence. Our tax team can help you organise that review, but no adviser can promise that the IRD will accept a particular application or correction.

What should you do before submitting a PAN application?

Before submitting, confirm the applicant category, compare the form with the identity or registration records, prepare the listed documents and check whether office verification is required. Keep the portal reference and avoid relying on an unverified fee or deadline. These checks reduce avoidable delay without guaranteeing issuance.

1. Identify whether the application is personal, business or withholding-agent related.
2. Check the Section 78 position and any income, business or transaction trigger that may apply.
3. Prepare the relevant identity, address, contact and registration records.
4. Submit through the IRD Taxpayer Portal where that route applies.
5. Confirm the receiving office’s current verification and issuance instruction.
6. Keep the PAN record and update or clarify it through the IRD if circumstances change.

Legal notice: This article is general information, not legal or tax advice for a particular person. PAN rules, portal functions, office instructions and processing times can change. Verify the current position with the IRD before relying on it.

In short, PAN card registration in Nepal is an IRD process grounded in Section 78 of the Income Tax Act 2058. The right route depends on whether you are an individual, business or withholding agent. Prepare consistent records, use the taxpayer portal where appropriate, complete any required verification and confirm the current timeline with the office.

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Need help choosing between individual PAN, business PAN or a withholding-agent route? Contact Alpine Law Associates and ask our team to review your position, or see our tax compliance and advisory service. We can advise and represent you, but the IRD controls registration and issuance.