Income tax calculator Nepal 2083/84

Income tax slabs for 2083/84

Set by the Finance Act 2083, in force from 1 Shrawan 2083 (17 July 2026). The same table applies whether you are single or married.

• Up to Rs 10,00,000 — 1% (Social Security Tax; not charged to SSF contributors)
• Rs 10,00,001 – 15,00,000 — 10%
• Rs 15,00,001 – 25,00,000 — 20%
• Rs 25,00,001 – 40,00,000 — 27%
• Above Rs 40,00,000 — 29%

How SSF changes your tax

Under the Social Security Fund you pay 11% of basic salary and your employer adds 20% — 31% in all. The employer's 20% counts as your income, and the full 31% counts as a retirement contribution, which is deducted before tax up to the least of the actual amount, one third of income, and Rs 5,00,000.

SSF contributors also skip the 1% Social Security Tax on the first band. On a basic salary of Rs 50,000 a month with no allowances, that means income of Rs 7,20,000, a deduction of Rs 1,86,000, taxable income of Rs 5,34,000 — and no tax at all.

Other deductions and the women's rebate

• Retirement contributions — SSF, PF and CIT together — up to one third of income or Rs 5,00,000, whichever is less.
• Life insurance premium up to Rs 40,000 a year; health insurance premium up to Rs 20,000.
• Women whose income is from employment only get a 10% rebate on the tax.
• Remote-area allowance, children's education and medical credits are not included here — ask your payroll team if they apply to you.

Worked example

Basic Rs 1,50,000 a month, no SSF, Rs 60,000 of life insurance: income Rs 18,00,000; insurance deduction capped at Rs 40,000; taxable Rs 17,60,000. Tax: Rs 10,000 (1%) + Rs 50,000 (10%) + 20% of Rs 2,60,000 = Rs 1,12,000 — or Rs 1,00,800 for a woman with the 10% rebate. Monthly TDS is a twelfth of that.

This is an estimate to plan with, checked against the Finance Act 2083 as reported on 2 October 2026. Your employer's payroll and the Inland Revenue Department have the final word. Writing a salary certificate? It's free here too.