Income tax slabs — FY 2083/84 (budget proposal)
Same rates for single and couple filers under the new rules:
| Income slab (annual) | Rate |
|---|---|
| First Rs. 10,00,000 | 1%* |
| Next Rs. 5,00,000 | 10% |
| Next Rs. 10,00,000 | 20% |
| Next Rs. 15,00,000 | 27% |
| Above Rs. 40,00,000 | 29% |
*For taxpayers registered as sole proprietors, with pension income, contributing to a pension fund, or contributing to the contribution-based Social Security Fund (SSF), the social security tax of 1% on the first Rs. 10,00,000 does not apply.
FY 2082/83 slabs (for comparison)
Single
| Slab | Rate |
|---|---|
| First Rs. 5,00,000 | 1% |
| Next Rs. 2,00,000 | 10% |
| Next Rs. 3,00,000 | 20% |
| Next Rs. 10,00,000 | 30% |
| Next Rs. 30,00,000 | 36% |
| Above Rs. 50,00,000 | 39% |
Couple
| Slab | Rate |
|---|---|
| First Rs. 6,00,000 | 1% |
| Next Rs. 2,00,000 | 10% |
| Next Rs. 3,00,000 | 20% |
| Next Rs. 9,00,000 | 30% |
| Next Rs. 30,00,000 | 36% |
| Above Rs. 50,00,000 | 39% |
Why use an income tax calculator in Nepal?
Salaried employees, freelancers, and business owners often search for an income tax calculator Nepal before filing returns or negotiating take-home pay. The Inland Revenue Department (IRD) applies progressive tax slabs—each portion of your income is taxed at a different rate—so a quick mental estimate is easy to get wrong. This tool applies the published tax slab Nepal 2083 structure from the budget 2083 Nepal tax announcement so you can see exactly how much falls in each band.
Whether you earn from employment, consultancy, rental income, or a mix of sources, knowing your approximate liability helps with monthly budgeting, advance tax planning, and comparing job offers on an after-tax basis.
Salary tax Nepal: how FY 2083/84 affects take-home pay
For most office workers, salary tax Nepal is withheld by the employer each month (TDS) and reconciled at year-end. Under Nepal income tax FY 2083/84, the headline change is a wider entry slab: the first Rs. 10,00,000 of taxable income is charged at just 1% (subject to the social-security exemption below), before rates step up to 10%, 20%, 27%, and 29%. That is a meaningful shift from FY 2082/83, where higher marginal rates kicked in sooner for many mid-income earners.
Enter your gross taxable income above—not your bank balance—to see an indicative annual figure. Allowances, provident-fund contributions, and other deductions your employer applies may reduce the base the IRD actually assesses; this calculator does not replace a formal return.
Single vs couple tax Nepal under the new budget
Previously, couple tax Nepal filers enjoyed a slightly larger low-rate band than single tax Nepal filers (Rs. 6 lakh vs Rs. 5 lakh at 1% in FY 2082/83). The FY 2083/84 income tax rules unify those brackets: married couples filing jointly and single individuals now follow the same slab table. Use the calculator’s FY 2082/83 mode if you want to compare how a joint return would have been treated last year versus the new unified schedule.
Social security tax and the 1% exemption
The first slab’s 1% rate includes a social security tax Nepal component for many wage earners. The budget notes that this 1 percent charge does not apply if you are a registered sole proprietor, receive pension income, contribute to an approved pension fund, or contribute to the contribution-based Social Security Fund (SSF). Toggle the exemption checkbox in the calculator to model that scenario on the first Rs. 10 lakh of income.
Who should check FY 2083/84 vs FY 2082/83?
- Mid-income salaried staff (roughly Rs. 12–40 lakh per year) — often see the largest change between old and new slabs.
- Couples who previously filed jointly and relied on the wider couple band.
- Self-employed professionals who may qualify for the 1% exemption on the first Rs. 10 lakh.
- HR and payroll teams updating TDS tables after the Finance Act.
Important disclaimer
This income tax calculator Nepal is for education and planning only. Final tax depends on the enacted Finance Act, allowable deductions, tax credits, withholding already paid, and IRD assessment. Always verify figures with official IRD notices or a qualified tax adviser before filing.
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