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Income Tax Rate in Nepal 2082/83 (2026): Slabs & Brackets
A 2026 (FY 2082/83) practitioner's deep-dive on the income tax rate in Nepal — individual slab tables for single and couple filers, the 1% Social Security Tax band and the SSF-contributor waiver, corporate rates by sector (25% general, 30% banks/telecom/insurance/tobacco-alcohol, 20% special industries including agro and tourism, 15% IT companies), the 75% IT-export rebate, startup five-year holiday, capital gains on shares and real estate, dividend and rent withholding, the female-taxpayer 10% rebate, the NRN foreign-source rule, the Income Tax Act 2058 framework, Ashoj filing deadlines under taxpayerportal.ird.gov.np, and the assessment-and-appeal route through the Revenue Tribunal.