Nepal

On 3 August 2026, the Inland Revenue Department notified the applicable income tax rates for natural persons for the fiscal year 2083/84 (2026‑2027). The notice provides the slab‑based rates that individuals must use when calculating their annual tax liability. Key Takeaways Rate Structure: The notice confirms the progressive tax brackets, ranging from 1 % for the […]

On 3 August 2026, the Inland Revenue Department announced the corporate income tax rates applicable to entities for the fiscal year 2083/84. The notice details the uniform and sector‑specific rates that companies must apply to their taxable profits. Key Takeaways Standard Rate: The general corporate tax rate remains at 25 % for most industries, aligning with

On 3 August 2026, the Inland Revenue Department released the withholding tax (TDS) rates to be applied on various payments made during fiscal year 2083/84. The notice specifies the percentages that payers must deduct at source for services, contracts, royalties, and other prescribed transactions. Key Takeaways Rate Schedule: The notice maintains the existing TDS structure,