Salary income tax (Nepal, FY 2083/84)
Tax on a salary for the year at the IRD rates for FY 2083/84, slab by slab; what SSF, provident fund and insurance take off; and the monthly take-home. Last year is selectable too.
An estimate under the Income Tax Act for FY 2083/84, not tax advice or a return. Rates change with each budget; the page names its year and its source so you can tell.
Your रू 12,00,000 for the year less रू 1,32,000 of deductions leaves रू 10,68,000 to tax. The slabs of FY 2083/84 take it in slices — the first 10 lakh at 0% (an SSF contributor does not pay the 1% social-security tax), then the higher rates on each slice above it. First 10 lakh at 1% (0% for SSF / pension-fund members), then 10%, 20%, 27%, and 29% above 40 lakh (27% plus a 2-point additional tax). The same slabs for an individual and a couple.
That is रू 6,800 for the year, रू 566.67 a month — 0.6% of what you earn, though your top slice is taxed at 10%. The difference between those two numbers is what "slab" means.
| Slice of income | Rate | Tax |
|---|---|---|
| 10,00,000 | 0% (SSF: 1% waived) | 0 |
| 68,000 | 10% | 6,800 |
- Check the payslip: the employer should be deducting about the monthly figure here (TDS). A big difference either way is worth a question to accounts.
- Rates change with every budget — if your payslip is from another year, pick that year above and compare.
- Rates and slabs of FY 2083/84 (effective 2026-07-17, last verified 2026-09-04 against the IRD): First 10 lakh at 1% (0% for SSF / pension-fund members), then 10%, 20%, 27%, and 29% above 40 lakh (27% plus a 2-point additional tax). The same slabs for an individual and a couple.
- The 1% social-security tax on the first slab is waived for contributors to the Social Security Fund or a pension fund; a provident fund / CIT contributor still pays it.
- Retirement contributions (SSF, provident fund, CIT) deduct up to a third of income or Rs 500000; life insurance up to Rs 40000; health insurance up to Rs 20000; a child's tuition 25% of the fee up to Rs 25000.
- Only employment income; no remote-area allowance, disability deduction, medical tax credit, home-insurance deduction, rental or business income.
- Take-home ignores other payroll deductions (loans, advances, union dues).
Legal basis and official sources
| Applies to | Law / reference | Effective date | Last verified | Official source |
|---|---|---|---|---|
| FY 2083/84 (current) | Income Tax Act 2058, Schedule 1 — IRD rate sheet for FY 2083/84 (published 22 Shrawan 2083) | ird.gov.np | ||
| FY 2082/83 | Income Tax Act 2058, Schedule 1 — Finance Act 2082 (last year; the IRD sheet was not re-fetched this time) | ird.gov.np |
Dates are AD (YYYY-MM-DD). If the law or the budget has changed since the last verified date, the official source wins.
A worked example
The form starts with these figures (in NPR) so you can see how it works before typing your own. They are made up — nobody's real numbers appear here.
Questions people ask
What changed in FY 2083/84?
The IRD sheet for 2083/84 has five slabs instead of six: the first 10 lakh at 1% (it was 5 lakh), then 10% to 15 lakh, 20% to 25 lakh, 27% to 40 lakh and 29% above that (27% plus a 2-point additional tax) — the top rate was 39%. An individual and a couple now use the same slabs. A deduction for a child's tuition (25% of the fee, up to 25,000) is also on the sheet.
Is the whole salary taxed at 27%?
No — only the slice that falls in that slab. The first lakhs are taxed at 1% (or nothing for SSF members), and each slab applies to its own slice. That is why the average rate on the page is much lower than the top rate.
Why does SSF save the 1%?
The 1% on the first slab is a social-security tax. Someone already contributing to the Social Security Fund or a pension fund is not charged it again, so the first slab is 0% for them.
Are Dashain bonus and allowances taxable?
Yes — a festival bonus, dearness and most allowances are salary for tax. Enter the bonus in the extra-in-the-year box.
Do you keep what I type here?
No. The figures are used to work out the answer and are not stored, and never appear in the page address.
These are estimates. The figures depend entirely on the numbers you enter and on assumptions that are listed on every result. They are not financial advice, and a bank, employer or authority may use different rules. Check anything important with them before you decide.
We do not keep your figures. Salary, debt and savings you type here are used to work out the answer and are not stored, and never appear in the page address. The only thing remembered is your country and language choice (a small cookie), so the currency can be suggested next time — never a figure you typed. Anonymous counters record that a calculation happened, not what it was.