Income Tax Rate In Nepal
income tax for residen Natural person for Fiscal year 80/81-2023/24
IMG_3829
for Single/ Individual 

Income Limit

Tax Rate

Up to  5 lakh

1%

5 to 7 lakh

10%

7 to 10 lakh

20%

10 to 20 lakh

30%

20 to 50 lakh

36%

Above 50 lakh

39%

Note: 1% SST not applicable for proprietor Resident

Income tax rate for Married/ Couple

,

Income Limit

Tax Rate

Up to 6 lakh

1%

 6 to 8lakh

10%

8 to 11 lakh

20%

11 to 20 lakh

30%

20 to 50 lakh

36%

Above 50 lakh

39%

Note: 1% SST not applicable for proprietor Resident

 

Income tax Rate for other than Natural person for 80/81

Normal Tax Rate-25%

Increased Rate- Bank-financial institue , Insurance and related organization-30%