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In Nepal, registering for a Permanent Account Number (PAN) is a critical step for individuals and businesses aiming to stay compliant with tax laws and streamline financial activities. Whether you are a salaried employee, a freelancer, a business owner, or a foreign investor, understanding the PAN registration process in Nepal is essential for your legal and financial standing.
This guide explains what a PAN card is, who needs one, how to register online and offline, required documents, fees, benefits, FAQs, and more.
What is a PAN Card in Nepal?
A Permanent Account Number (PAN) is a unique 9-digit identification number issued by the Inland Revenue Department (IRD) of Nepal. This number is assigned to individuals, businesses, and legal entities for the purpose of tax identification. It plays a crucial role in income tax filing, financial transactions, opening bank accounts, receiving salaries, and applying for loans.
PAN is essentially the taxpayer identity in Nepal and helps the government track tax obligations and compliance efficiently.
Governing Law for PAN in Nepal
PAN registration and usage are governed by the Income Tax Act, 2058 of Nepal. According to this act:
Any person liable to pay tax must obtain a PAN.
The IRD may mandate inclusion of PAN in income statements, returns, and legal documents.
Types of PAN in Nepal
The IRD issues the following types of PAN:
Personal PAN (P-PAN): For individuals such as salaried employees, freelancers, and consultants.
Business PAN (B-PAN): For legal entities such as companies, NGOs, INGOs, firms, and other organizations.
Who Needs to Register for a PAN?
PAN registration is mandatory for the following individuals and entities:
Salaried employees in private and government sectors
Freelancers and self-employed individuals
All registered businesses (sole proprietors, partnerships, companies)
NGOs and INGOs
Foreign nationals earning in Nepal
Individuals involved in high-value purchases (property, vehicles)
Investors and shareholders
Government organizations and academic institutions
Anyone opening certain types of bank accounts
Benefits of Having a PAN Card
Legal Tax Compliance: Helps meet income tax obligations
Required for Employment: Mandatory for salary processing
Banking Services: Necessary for opening accounts and availing loans
Business Operations: Required for VAT registration, import/export, and more
Property Transactions: PAN must be provided in real estate and vehicle purchases
Tax Refunds and Credits: Essential to claim tax benefits
Digital Economy Access: Enables use of government digital services like Nagarik App
PAN Card Registration Process in Nepal (Step-by-Step)
You can register for a PAN card in Nepal through the IRD Portal or the Nagarik App.
Option 1: Online PAN Registration via IRD Website
Step 1: Visit the IRD Portal
Go to the official Inland Revenue Department website: ird.gov.np
Step 2: Access PAN Registration
Click on Taxpayer Portal > Registration (PAN, VAT, EXCISE). Choose between “Personal PAN” or “Business PAN.”
Step 3: Fill the Application Form
Complete the online application form with:
Personal details (name, DOB, citizenship)
Contact and address information
Employment or business status
Step 4: Upload Documents
Upload scanned copies of required documents:
Citizenship (front and back)
Passport-size photograph
For businesses: Company registration documents, MOA, AOA, and proof of address
Step 5: Submission and Print
Click Submit, then print the completed application. Note your Submission Number.
Step 6: Visit IRD Office for Verification
Take the printed form, original documents, and photos to your designated IRD or TSO office. Once verified, you’ll receive your PAN card.
Option 2: Register PAN via Nagarik App
Download and open the Nagarik App.
Register using your mobile number and verify using OTP.
Validate identity with your citizenship number.
Select PAN Registration.
Choose your IRD office, take and upload a photo, and submit.
Once processed, your PAN will be available digitally in the app.
Required Documents for PAN Card in Nepal
For Individuals:
Copy of citizenship certificate
Recent passport-size photo
Income proof or employment letter (optional)
For Businesses:
MOA & AOA (Memorandum & Articles of Association)
PAN of directors or partners
Proof of business location
Bank account details
For Foreign Nationals:
Valid passport and visa
Work permit or investment proof
Local address and contact details
How Long Does It Take to Get a PAN?
Online application: 1–2 business days
Business PAN: 1–2 working days, depending on documentation
Peak tax season may extend these timelines
Is There a Fee for PAN Registration?
No, PAN registration in Nepal is completely free for both individuals and businesses. However, optional services from third-party agents or tax professionals may carry a fee.
How to Verify PAN Number in Nepal
To verify your PAN status:
Visit ird.gov.np
Go to Taxpayer Portal > Search Taxpayer Details
Enter your PAN or personal information to view details
Can Foreigners Apply for PAN in Nepal?
Yes. Foreign citizens can apply for a PAN if they:
Earn income in Nepal
Invest in Nepali businesses
Own property in Nepal
Work with or represent Nepali firms
They must submit a passport, visa, proof of income or investment, and local address proof.
Where Can You Apply for a PAN in Nepal?
You can register PAN through:
Inland Revenue Offices (IROs): Available in every major district
Online through IRD portal
Nagarik App
Bank branches partnered with IRD
Authorized tax consultants and law firms
FAQs about PAN Card Registration in Nepal
Q1: Is there an age limit for PAN card registration?
No. But individuals who earn taxable income are required to register.
Q2: What if I make a mistake on my PAN application?
Visit the IRD office immediately or call their helpline to correct errors.
Q3: Can students apply for a PAN card?
Yes. Students can register under "Others" as their employment status.
Q4: Can I apply for both personal and business PAN?
Yes. Individuals can hold both if they are also business owners.
Q5: What if I lose my PAN card?
You can reprint or reissue it by contacting the IRD or logging in to the Nagarik App.
Conclusion
Obtaining a PAN card in Nepal is not just a legal necessity—it's a gateway to responsible financial management and access to key services. Whether you're a Nepali citizen, a foreign investor, or a growing startup, having a PAN helps streamline tax compliance, unlock banking services, and establish credibility.
With the government now enabling online applications via the IRD portal and Nagarik App, the process has never been easier. Make sure to have your documents ready, follow the steps correctly, and verify your details. By completing your PAN registration, you're taking a proactive step toward transparency, compliance, and financial empowerment in Nepal.