TIN Number in Nepal (2026): What It Is & How to Get It

The Tax Identification Number (TIN) in Nepal is the 9-digit number issued by the Inland Revenue Department (IRD) under the Income Tax Act 2058 (2002) to every individual, business and entity that engages with the Nepali tax system. Nepal does not operate a separate TIN registry — the number that appears on the IRD-issued Permanent Account Number (PAN) certificate is itself the Tax Identification Number. The same 9-digit number is used for income tax filings, VAT and excise compliance, withholding (TDS) reconciliations and e-payments through the IRD's taxpayer portal at taxpayerportal.ird.gov.np. There is no second number to obtain.

This is the 2026 (2083 BS) guide to the TIN number in Nepal — what the term actually refers to, how it differs from PAN as a matter of nomenclature, who must register, the online registration process through the taxpayer portal, documents required for individuals and businesses, online verification, and how to update or cancel a registration. Written for salaried individuals, freelancers, business owners, and the lawyers and accountants supporting them. For closely-related law see PAN card registration in Nepal, income tax rates in Nepal, and Income Tax Act in Nepal.

Alpine Law Associates — Nepal Bar Council-registered tax and corporate team handling PAN/TIN registration, VAT/excise registration, business compliance and IRD representation.

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What is a TIN number in Nepal?

The Tax Identification Number is the unique 9-digit number that the Inland Revenue Department issues to every taxpayer in Nepal. It is governed by the Income Tax Act 2058 (2002) and the Income Tax Rules 2059, administered by IRD under the Ministry of Finance. The TIN is the single key the IRD uses to:

• identify the taxpayer in income-tax assessments and refunds;
• match TDS (tax deducted at source) deductions on salary, contract payments and dividends to the recipient;
• track VAT and excise compliance for VAT-registered persons;
• validate tax invoices in business-to-business transactions;
• connect bank-account holdings to tax records under enhanced reporting rules.

The TIN is permanent. It does not change with address, employer, or business name. A taxpayer migrating from a salaried job to a sole-proprietor business uses the same number; a company that re-registers continues with the same TIN. Once issued, it is updated — never re-issued.

TIN vs PAN — what is the difference in Nepal?

This is the most-asked question on TIN in Nepal, and the source of most online confusion. The short answer is that Nepal has only one number — there is no separate TIN system distinct from PAN, the way some other jurisdictions operate.

• "PAN" — Permanent Account Number — is the name of the IRD-issued certificate that records the taxpayer's name, type and unique number. The certificate is the document you receive.
• "TIN" — Tax Identification Number — is the number printed on that certificate. It is also called the "PAN number" interchangeably.

In practice this means: if you have a PAN certificate, the 9-digit number on it is your TIN. You don't need to obtain a separate TIN. You don't need to "convert" your PAN to a TIN. You don't need to re-register. Most Nepali tax forms, e-invoices and IRD systems use the field name "PAN", but the same number satisfies any TIN requirement (for example, when supplying a Nepali business's tax identity to a foreign counterparty).

Who must register for a TIN in Nepal?

The Income Tax Act 2058 and Income Tax Rules 2059 require a TIN for, broadly, any party that earns taxable income or transacts in the formal economy. The principal categories:

• Individuals with taxable income: any resident individual whose annual income exceeds the basic exemption threshold under the prevailing income-tax slab — see income tax rates in Nepal for the current thresholds. Salaried employees often have a TIN registered by their employer at the time of joining.
• Freelancers, consultants and self-employed: any person providing professional or consultancy services, irrespective of income level — required for issuing tax invoices and accepting TDS deductions.
• Sole proprietorships, partnerships and companies: every business and entity in Nepal must hold a TIN — registration is a prerequisite for the business PAN, the bank account, the import-export code, and tendering with government.
• VAT-registered persons: any person whose annual turnover exceeds the VAT threshold (currently NPR 5 million for goods and NPR 2 million for services), or who voluntarily registers — VAT registration uses the same TIN.
• Employers: any employer with even one employee must hold a TIN to deduct TDS on salary and remit it to IRD.
• NGOs, INGOs, cooperatives, schools and trusts: registered for compliance with Income Tax Act reporting and TDS deduction.
• Foreign nationals working in Nepal: required to register where they have a Nepal-source income; for foreign-invested companies see also business visa in Nepal.

How do I get a TIN number in Nepal?

Two pathways exist. The right one depends on whether you have a Nepal National Identity Card (NID) and what you need the PAN for.

Pathway A — Auto-PAN via National ID (fast, online-only — 2026 addition)

The Inland Revenue Department now allows personal PAN to be auto-generated online using a Nepal National ID number, with no Inland Revenue Office visit required. The home page of ird.gov.np highlights this with the line "अब अनलाइनबाटै व्यक्तिगत स्थायी लेखा नम्बर" ("Personal PAN can now be obtained online"), and an instructional video walks through the auto-generation flow tied to the NID number.

This pathway suits salaried individuals, freelancers, and any Nepali citizen with an NID who needs a personal PAN for income-tax filing. It does not cover business / VAT / excise PANs — those continue to use Pathway B.

The NID-auto-PAN flow is the fastest route end-to-end: registration through completion can be the same day, and there is no biometric appointment to schedule. Confirm the current portal flow at taxpayerportal.ird.gov.np or the Nagarik App before starting.

Pathway B — Traditional registration with IRO verification

For business / VAT PANs, for individual applicants without an NID, and for any case where the taxpayer needs the originals verified at an Inland Revenue Office, the traditional six-step pathway applies. Registration starts online at taxpayerportal.ird.gov.np; the application is then verified in person at the taxpayer's local Inland Revenue Office.

Step 1 — Create a taxpayer-portal user account

At taxpayerportal.ird.gov.np, choose "Taxpayer Login" → "Sign Up" if you are a first-time user. The portal requires a working mobile number and email — both are used for OTP verification through the process. The mobile number must be a Nepali number for SMS OTP.

Step 2 — Complete the application form

Inside the portal, choose the registration type:

• Individual PAN for a salaried, self-employed or freelance applicant.
• Business / VAT PAN for sole proprietorship, partnership, company, NGO or other entity.

The form captures applicant identity (name, citizenship/passport, permanent and current address), business details (company registration number, registered office, principal activity, turnover estimate where applicable), and contact details. Each section saves as you go.

Step 3 — Upload supporting documents

Documents are uploaded as scanned PDFs. The portal lists the required set for each registration type — see the next section for the document checklist.

Step 4 — Submit and receive the application reference

On submission the portal issues an application reference number. You print or save this — it is the receipt that the local IRO matches against your physical visit.

Step 5 — Verification at the local Inland Revenue Office

You visit the IRO under whose jurisdiction the address falls (for individuals, your home address; for businesses, your registered office). At the IRO the officer:

• matches the application reference (the submission number printed on your form);
• checks the originals of the uploaded documents;
• captures the applicant's photograph and fingerprints (biometric verification — widely reported across Nepal tax-practice sources for the traditional pathway);
• records the applicant's signature;
• verifies the application and forwards it for PAN certificate issuance.

Step 6 — Activation and certificate

The PAN certificate carrying the 9-digit TIN is typically issued 1–3 working days end-to-end (online registration → IRO biometric → certificate). Workload at the chosen IRO and document-verification queries can extend this. The TIN becomes active on the taxpayer portal at issuance — you can log in and file returns from that point. Always confirm the current IRD timeline at ird.gov.np before relying on a specific number of days for a deadline.

What documents do I need?

For an individual PAN / TIN

• Citizenship certificate (both sides) — for Nepali citizens.
• Passport with current Nepal entry stamp / valid visa — for foreign nationals.
• Recent passport-size photograph (white background).
• Proof of permanent address — utility bill, voter card, or local-body letter.
• Mobile number and email for OTP verification.

For a business / VAT PAN / TIN

• Company / firm registration certificate (Office of the Company Registrar for companies, Department of Industry / Cottage Industry / municipality for firms).
• Articles and Memorandum of Association (companies) or partnership deed (partnerships).
• Citizenship of the proprietor / authorised director / authorised signatory.
• Board resolution authorising the named person to register and operate the PAN / TIN.
• Map / sketch of the registered office address (the IRD requires a navigable sketch — Google Maps print-out is acceptable for most offices).
• Lease agreement or proof of ownership of the registered office.
• Recent photograph of the proprietor / authorised signatory and of the office signage.
• Estimated turnover statement and the principal-activity description.

How to verify a TIN online in Nepal?

Verifying that a counterparty's TIN is real and active is a routine business control — for example, before issuing a tax invoice, before paying TDS, or before onboarding a vendor. The IRD taxpayer portal provides a free public verification facility:

• open taxpayerportal.ird.gov.np;
• navigate to "Taxpayer Search" / "PAN Search" (the menu name varies on minor portal updates);
• enter the 9-digit TIN, or the registered name;
• the portal returns the registered name, type (individual / business / VAT), status (active / inactive), and registered office.

The verification facility is read-only — it does not show financial information, returns filed, or compliance status. For authoritative compliance verification (e.g. tax-clearance certificate), the taxpayer must request the document from IRD directly.

Updating, correcting, or cancelling a TIN

Update of address, mobile or email

Routine updates to address, mobile number or email are made through the taxpayer portal — log in with your TIN, navigate to the profile section, and submit the change with supporting documents where the address changes. Most updates are accepted in 1–2 working days.

Correction of name spelling, citizenship number or business name

Name and identity-document corrections require an IRO visit with the original supporting evidence. The TIN itself does not change — only the linked record is corrected.

Cancellation

A business that has ceased operations can apply to cancel its PAN / TIN by filing a closure application with all returns up to closure, the cancellation form, the certificate original, and tax-clearance documents. Individual PAN / TIN is rarely cancelled — the TIN remains dormant if no further income arises. Cancellation does not delete the historical record at IRD.

Common errors and how to avoid them

• Trying to register a separate TIN when you already have a PAN: the most common error — the portal blocks duplicate registration, but applicants waste time looking for a TIN-specific form that does not exist.
• Mismatch between citizenship name and bank-account name: the IRO and bank reconciliation will pick this up later. Use the exact name on the citizenship certificate.
• Incomplete address sketch for business PAN: the IRD requires a navigable sketch — a verbal description is rejected.
• Mobile number on a non-Nepali SIM: the OTP system uses Nepal SMS gateways; some applicants try Indian or other numbers and get stuck.
• Skipping the IRO verification visit: the online application is only a preparation step; without the IRO physical verification the TIN is never issued.
• Using a stale registered-office address: if the company has moved, the registered office at IRD must match the registered office at the Office of the Company Registrar. Mismatch is a frequent rejection cause.

How Alpine Law Associates can help

Alpine Law Associates is a Nepal Bar Council-registered law firm based in Anamnagar, Kathmandu, with a tax and corporate practice that handles TIN / PAN / VAT registration as part of broader business set-up and compliance work. Our work covers:

• Initial TIN advisory: determining what registration the client actually needs — individual PAN, business PAN, VAT, excise — without the redundant filings that often follow misadvice.
• Online filing: preparing the application, documents and address sketch in IRD-acceptable format and submitting through the taxpayer portal.
• IRO verification support: accompanying the proprietor / director through the local IRO verification, particularly for foreign-national applicants and complex business structures.
• Business set-up bundle: coordinating company registration, TIN, VAT, bank account opening and required permits as a single workflow — see company registration in Nepal.
• Updates and corrections: address change, name correction, authorised-signatory change, branch addition.
• Cancellation and exit: closure of a business PAN with the required final returns and tax-clearance certificate.
• Audit and compliance defence: representation in IRD scrutiny, VAT audit and tax-related disputes — see Income Tax Act in Nepal for the broader compliance frame.

Speak with our lawyers today →

Last reviewed: April 2026.