Global Income Tax

Income Tax Rate in Nepal for 2081/2082 Fiscal Year

The income tax structure in Nepal for the fiscal year 2081/2082 has been revised to reflect the government’s priorities in equity, compliance, and economic growth. Individuals are taxed progressively with specific slabs for married and unmarried taxpayers. Businesses are taxed based on sectoral classifications, with special provisions for banks, insurance, and non-resident entities. These changes are governed by the Income Tax Act, 2058 and ensure fair revenue collection while supporting social justice. This article outlines all key rates, tax brackets, corporate tax rules, and documentation requirements.