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The Permanent Account Number (PAN) is a unique identification number issued by the Inland Revenue Department (IRD) of Nepal to individuals and entities to track financial transactions and ensure tax compliance. It is an essential tool in the government’s effort to promote transparency, reduce tax evasion, and broaden the tax base. PAN is mandatory for various financial activities such as opening a bank account, receiving salary income, engaging in business, or conducting transactions above a certain threshold. By linking financial activities with an individual’s or organization’s tax identity, the PAN system plays a crucial role in modernizing Nepal’s taxation framework and fostering a more accountable financial environment. With the growing emphasis on digital governance and economic regulation, PAN registration has become increasingly important for both citizens and businesses.
Who Needs to Make PAN in Nepal?
According to the laws and regulations set by the Inland Revenue Department (IRD) of Nepal, the following individuals and entities are required to obtain a PAN:
1. Salaried Employees
Anyone working in a government or private organization and earning a salary must have a PAN. Employers are required to deduct tax at source using the employee’s PAN.
2. Business Owners and Entrepreneurs
Individuals or entities engaged in business, profession, or consultancy, whether registered or unregistered, must obtain a PAN.
3. Companies and Organizations
All types of companies, firms, and organizations, including NGOs and INGOs, are required to register for PAN.
4. Importers and Exporters
Anyone involved in import or export business needs a PAN for customs and taxation purposes.
5. Individuals Involved in High-Value Transactions
If a person engages in financial transactions above a specified threshold (such as purchasing land, vehicles, or operating a large bank account), PAN is mandatory.
6. Service Providers
Professionals like doctors, engineers, lawyers, accountants, and consultants offering services independently are also required to have a PAN.
Types of PAN Card in Nepal:
- Individual PAN
- Business PAN
Process of PAN card registration in Nepal
- Step 1: Visit the taxpayer Portal
- Step 2: Fill out the registration form with the required details.
- Step 3: Submit the online PAN application form after completing company registration in Nepal
- Step 4: Print the completed application and submit it to the Inland Revenue Department Office
Step 1: Visit the Taxpayer Portal
The first step in the PAN registration process is to access the official Taxpayer Portal provided by the Inland Revenue Department (IRD) of Nepal. This online platform allows individuals and organizations to apply for PAN electronically, making the process more efficient and accessible.
Step 2: Fill Out the Registration Form with the Required Details
Once on the portal, applicants need to complete the online registration form by entering accurate personal or organizational information. This includes the applicant’s name, address, citizenship or company registration details, contact number, and other relevant data. It's important to ensure all information is correct to avoid delays or rejection.
Step 3: Submit the Online PAN Application Form after Completing the Company Registration in Nepal
For companies or businesses, PAN registration should be done after the business has been officially registered with the concerned authority (such as the Office of the Company Registrar). After completing this registration, the PAN application form can be submitted online through the portal.
Step 4: Print the Completed Application and Submit It to the Inland Revenue Department Office
After the online submission, the filled PAN application form must be printed and physically submitted to the relevant IRD office along with supporting documents (like citizenship certificate, company registration certificate, etc.). Upon verification, the IRD issues the PAN.
Documents required for registration of PAN
Business PAN
The documents required for registration at the Inland Revenue Office are as follows:-
- Application
- MOA
- AOA
- Company registration certificate from the company registrar
- Registration certificate by Ward
- Rental contract
- Land ownership document
- Documents sent by the company registrar
- Minute
- Citizenship of all shareholders
B) Individual PAN
- Citizenship
- Application
The Permanent Account Number (PAN) system plays a crucial role in strengthening Nepal’s financial and taxation infrastructure. Issued by the Inland Revenue Department, PAN serves as a vital identification tool for company compliance that links individuals and organizations to their financial transactions, ensuring tax transparency and compliance. Its mandatory nature for salaried employees, business owners, companies, and professionals reflects the government's commitment to minimizing tax evasion and promoting a more formal and accountable economy. The classification of PAN into individual and business categories helps tailor its application to specific needs, making the system more organized and efficient.
The digital registration process, starting from accessing the Taxpayer Portal to submitting documents at the IRD office, has significantly simplified PAN issuance, making it accessible to a wider population. The clear documentation requirements for both individual and business PANs also ensure that the process remains transparent and standardized. As Nepal continues to embrace digital governance and economic reform, the PAN system stands out as a foundational step toward building a fairer, more inclusive financial system. Encouraging timely PAN registration among all eligible citizens and organizations is not only a legal obligation but also a civic responsibility that contributes to national development and good governance.
Frequently Asked Questions
You should immediately visit your nearest Inland Revenue Office (IRO) or contact their helpline to correct any mistakes.
As a leading law firm in Nepal, Alpine Law Associates assists with PAN-related matters:
- Business PAN: We handle complete B-PAN registration as part of company compliance
- Foreign nationals: We assist expats and foreign investors with PAN registration
- Tax compliance: We advise on income tax obligations linked to PAN
- NRN services: We help Non-Resident Nepalis obtain PAN for property transactions
- Dispute resolution: We represent clients in IRD disputes and penalty appeals
Contact us at +977-9841114443 or visit Anamnagar-29, Kathmandu.
After online submission, you need to visit the IRD or TSO office with your original documents for identity and document verification.
Yes. You can hold both if you are an employee and a business owner at the same time.
Visit the IRD website (ird.gov.np), go to "Taxpayer Portal" > "Search Taxpayer Details," and enter your personal information or PAN number.
PAN is required for a wide range of transactions beyond tax filing:
| Transaction | PAN Required? |
|---|---|
| Buying land or property | ✅ Mandatory at Land Revenue Office |
| Buying vehicle | ✅ Required for registration |
| Opening business bank account | ✅ Required |
| Applying for bank loans | ✅ Required for assessment |
| Receiving salary | ✅ Employer must have your PAN |
| Tax refund claims | ✅ Refund credited to PAN-linked account |
| Company registration | ✅ Directors must have PAN |
Yes. If a student is earning income, freelancing, or participating in financial transactions requiring a PAN, they should register.
No banks don't require a PAN to open accounts, but especially for business accounts and higher-value personal accounts, a PAN card is needed.
Failing to obtain PAN when required has serious consequences:
- Salary blocked: Employer legally cannot credit salary without PAN deduction
- Fines: IRD can impose penalties for non-compliance with tax registration
- Banking issues: Business accounts, large transactions, and loans may be rejected
- Property purchase blocked: Cannot register land or vehicles at government offices
- Import/export blocked: Customs will not process clearance without PAN
- Legal proceedings: Persistent non-compliance can lead to prosecution under the Income Tax Act
Yes, foreign nationals earning income in Nepal must obtain PAN:
- Required for: Employment income, business operations, foreign investment, consultancy
- Documents needed: Valid passport, visa, local address proof, employment/business documents
- Process: Apply at the nearest IRD office (online portal may have limitations for foreigners)
- Repatriation: PAN is needed for tax clearance before repatriating earnings
Foreign nationals should also be aware of immigration law requirements for work permits alongside PAN.
A PAN (Permanent Account Number) is a unique 9-digit tax identification number issued by Nepal's Inland Revenue Department (IRD):
- Purpose: Tracks all taxable transactions and income
- Types: Individual PAN (P-PAN) and Business PAN (B-PAN)
- Issuing authority: Inland Revenue Department under Ministry of Finance
- Format: 9-digit number — unique to each taxpayer
- Mandatory for: Salary earners, businesses, importers/exporters, land buyers, vehicle purchasers
PAN is essential for all financial transactions in Nepal. See income tax rates for how PAN connects to tax obligations.
It usually takes 1–2 hours after document submission, unless it's peak tax season.
PAN registration is completely free from the government:
- Government fee: NPR 0 — no charges for registration
- Nagarik App: Free
- IRD portal: Free
- Third-party agents: May charge NPR 500–2,000 for filling and filing on your behalf
Tip: You do NOT need to pay anyone for PAN registration. The process is simple enough to do yourself online. Only pay a professional if you need help with complex business compliance (B-PAN with VAT registration, etc.).
You need the company's registration certificate, MOA and AOA, ward registration, rental contract, land ownership documents, minutes, and citizenship certificates of shareholders.
Documents required depend on the type of PAN:
| Document | Individual PAN | Business PAN |
|---|---|---|
| Citizenship certificate | ✅ Required | ✅ Of directors/partners |
| Passport-size photo | ✅ Required | ✅ Of authorized person |
| Company registration cert | ❌ | ✅ Required |
| MOA and AOA | ❌ | ✅ Required |
| Ward registration | ❌ | ✅ Required |
| Rental contract / land ownership | ❌ | ✅ For office address proof |
| Employment letter | Optional | ❌ |
For business PAN, see company compliance services.
Yes. You can apply directly through the Nagarik App. It is easier if you already have your citizenship verified in the app.
PAN registration can be done online or through the Nagarik App:
- Visit IRD portal: Go to ird.gov.np → Taxpayer Portal → New Registration
- Select type: Choose Individual (P-PAN) or Business (B-PAN)
- Fill form: Enter personal/business details, address, income source
- Upload documents: Citizenship copy, photo (individual) or registration cert, MOA (business)
- Submit: Review and submit the application
- Verification: Visit nearest IRD/TSO office with originals for verification
- PAN issued: Receive your 9-digit PAN number (usually within 1–2 hours)
Nagarik App: Faster if citizenship is already verified in the app. No office visit needed for basic individual PAN.
Individual PAN and Business PAN serve different purposes:
| Feature | Individual PAN (P-PAN) | Business PAN (B-PAN) |
|---|---|---|
| For | Salaried employees, freelancers | Companies, firms, NGOs, partnerships |
| Documents | Citizenship + photo | Registration cert + MOA/AOA + rental contract |
| Tax filing | Personal income tax | Corporate tax, VAT, TDS |
| Can hold both? | ✅ Yes — if you are both an employee and a business owner | |
For company compliance, B-PAN is required from day one of operations.
Yes. If you are a salaried employee (private or government), you must have a PAN. Employers cannot process your salary without it.
PAN registration is mandatory for a wide range of persons and entities:
| Category | PAN Required? | Type |
|---|---|---|
| Salaried employees | ✅ Yes — employer cannot process salary without it | Individual (P-PAN) |
| Freelancers/consultants | ✅ Yes — for invoicing and tax filing | Individual |
| Business owners | ✅ Yes — at time of company registration | Business (B-PAN) |
| NGOs/INGOs | ✅ Yes — for grants and tax exemptions | Business |
| Importers/exporters | ✅ Yes — mandatory for customs clearance | Business |
| Property buyers | ✅ Yes — for land/vehicle registration | Individual or Business |
Disclaimer:
This article is intended solely for informational purposes and should not be interpreted as legal advice, advertisement, solicitation, or personal communication from the firm or its members. Neither the firm nor its members assume any responsibility for actions taken based on the information contained herein.