TIN Number in Nepal 2082/83 (2026) — TIN vs PAN

Every business, employer, withholding agent and individual required to file an income-tax return. A PAN is also required to open a business bank account and sign formal contracts.

Apply online through the IRD taxpayer portal with your citizenship or company documents. PAN registration is free and usually completed within a few working days.

Yes. In Nepal there is no separate TIN registration — the Permanent Account Number (PAN) issued by the Inland Revenue Department is the single statutory taxpayer identifier. People sometimes call it a TIN by analogy with global terminology, but every official form, the IRD portal and the certificate use PAN. Once you have a PAN, you have what people are calling a TIN, with no extra step.

The Income Tax Act 2058 (2002) requires PAN registration for every business, employer, withholding agent and individual filing an income-tax return, and the Inland Revenue Department administers PAN as the universal taxpayer identifier under that Act. The PAN appears across the IRD's portals and its tax-administration system, including for income tax, withholding, and as the basis for VAT registration once that becomes applicable.

A PAN is permanent and does not expire — that is what the "P" stands for. Once issued, it stays with the individual or entity for life unless the entity is dissolved or the registration is cancelled by the Inland Revenue Department. There is no annual renewal of the PAN itself, although the taxpayer's filings — income-tax returns, withholding returns, and VAT returns if applicable — are ongoing obligations under the tax law.

PAN registration through the Inland Revenue Department is free of charge. There is no government fee for issuing a new PAN, which is consistent with PAN being the universal taxpayer identifier the IRD wants every taxpayer to hold. Administrative fees may apply for ancillary services such as replacing a damaged PAN card or updating recorded details, but the registration itself is free. Confirm current charges with the IRD if anything ancillary is needed.

Online PAN registration through the IRD taxpayer portal is typically completed within a few working days, depending on biometric or in-person verification at the local Inland Revenue Office and the completeness of the documents. Business PAN may take a little longer than individual PAN because more documents are checked. To avoid delay, prepare a clean document set — citizenship for individuals, the full company papers for businesses — before starting the application.

For an individual, the core documents are a Nepali citizenship certificate, a recent photograph and address details; an employee usually adds employer details such as the employer's PAN. For a foreign individual, a passport and the relevant visa or work-permit documents apply. The exact checklist is set by the Inland Revenue Department and is checked through the taxpayer portal, so confirm the current document list before applying to avoid resubmission.

For a business the documents are the company or firm registration certificate, the memorandum and articles where applicable, the promoter or director details with citizenship copies, the registered-office details, and the authorised signatory details. Foreign-invested companies add the foreign-investment approval and related documents. As with individual PAN, the list is set by the Inland Revenue Department and processed through the taxpayer portal, so it is worth confirming the current document set before submission.

Yes, where the foreigner is required to file taxes or operate in Nepal in a capacity that needs a PAN — for example a foreign employee, an investor, or a foreigner with taxable income in Nepal. The PAN is issued on the basis of the relevant identity and authorisation documents, such as a passport and the appropriate visa. Because the position can vary by activity, a foreigner uncertain about their PAN requirement should confirm with the IRD or a lawyer.

PAN is the universal taxpayer identifier under the Income Tax Act 2058 — most people and all registered entities have one. VAT is a separate indirect-tax registration under the VAT Act 2052 that becomes mandatory once turnover crosses the threshold (broadly NPR 50 lakh for goods or NPR 30 lakh for services) or the business falls into a mandatory category. So PAN is required broadly; VAT is layered on top only when triggered.

You need a PAN to open a business bank account, and banks routinely ask for it for many transactions and accounts as part of know-your-customer and tax-administration requirements. A PAN is also required for payment of significant invoices, government contracts and many regulatory filings. Because banking practice varies and the requirements can change, confirm with your bank what PAN evidence they require for the specific account or transaction you have in mind.

Yes. A PAN is required to participate in government tenders, alongside other tax-compliance evidence such as VAT registration (where applicable) and a tax clearance certificate. The bidding portal and procurement system rely on PAN to identify and authenticate bidders. So an entity intending to bid for public contracts needs its PAN in place — and its tax filings up to date — before it can submit a compliant bid.

Yes. Changes such as a new registered address, a change in business name, or updates to director or signatory details are updated through the Inland Revenue Department, typically via the taxpayer portal with the supporting documents. Keeping the PAN record current is important because notices and correspondence from the IRD are based on the recorded address and contact details. Confirm any administrative fee for changes with the IRD before submitting an update.

Operating a business or earning taxable income without a PAN where one is required is a breach of the Income Tax Act 2058 and exposes the taxpayer to recovery of taxes, interest and penalty, alongside the practical inability to open bank accounts, sign formal contracts or participate in tenders. Because PAN is the spine of the tax-administration system, most ordinary commercial activity stalls without it. Take a PAN as one of the first steps in setting up an activity.

No. PAN is one per taxpayer; a person or entity should hold only a single PAN, and duplicate PANs would be cancelled by the Inland Revenue Department if discovered. This matches the purpose of a permanent identifier — to link all of a taxpayer's filings and transactions over time. If a duplicate PAN has been issued in error, the IRD should be approached to cancel one and consolidate the records under a single PAN.

Yes — PAN is the same identifier type for both, although the application is naturally on different forms and supported by different documents (citizenship for an individual; company papers for a business). The PAN itself, once issued, is a 9-digit number that the Inland Revenue Department uses to identify any kind of taxpayer in its system. So an individual and a company both end up with the same kind of PAN, just with the documents appropriate to each.

The standard sequence is the other way round — incorporate the company at the Office of Company Registrar first, then take a PAN at the Inland Revenue Department, because the PAN application uses the company registration certificate as a supporting document. After PAN, the business adds VAT registration if the threshold or sector requires it, and the local-level registration at the ward or municipality. Treating these as one sequence avoids gaps in registration.

For most individuals, PAN registration is straightforward and does not need a lawyer. A lawyer adds value when the PAN is part of incorporating a business — getting the company registered, taking the PAN, doing the local-level registration, and adding VAT registration where the sector or turnover requires it. Treating PAN, VAT and incorporation as one sequence avoids gaps and missed filings, which is the practical reason most new businesses involve a lawyer.