आन्तरिक राजस्व विभाग (IRD) वैधानिक नियम • आ.व. २०८३/८४

नेपाल आयकर क्यालकुलेटर (आ.व. २०८३/८४)

मासिक वा वार्षिक आम्दानी, अवकाश कोष, बीमा छुट, महिला कर सुविधा तथा खुद पाउने तलब (Take-Home Pay) को आधिकारिक कानुनी गणना।

1

Assessable Income Sources (कुल आम्दानीका स्रोतहरू) (मासिक / MONTHLY)

कर कट्टी हुनुभन्दा अघिको कुल आम्दानी (Gross Income) यहाँ प्रविष्ट गर्नुहोस्।
Rs.
तलब, भत्ता, दशैं खर्चसहितको कुल पारिश्रमिक
Rs.
व्यापार वा व्यवसायबाट भएको खुद नाफा (Net Profit)
Rs.
घर, जग्गा वा फ्ल्याटको भाडा आम्दानी
Rs.
अनलाइन सेवा, विदेशी रेमिट्यान्स वा परामर्श शुल्क
Rs.
सेयर कारोबार, म्युचुअल फण्ड वा लाभांश आम्दानी
Rs.
माथि नछुट्टिएका अन्य सबै करयोग्य आम्दानी
2

Special Tax Settings & Rebates (विशेष कर सुविधा तथा छुट)

आफ्नो व्यक्तिगत तथा कानुनी छुटको अवस्था छनोट गर्नुहोस् (तुरुन्त गणना हुनेछ):
3

Retirement Funds (अवकाश कोष दाखिला) (वार्षिक / ANNUAL)

स्वीकृत अवकाश कोषमा दाखिला गर्दा आम्दानीबाट कट्टी हुने रकम।
कानुनी नियम: दाखिला गरेको वास्तविक रकम, कुल आम्दानीको १/३ भाग वा अधिकतम रु. ५ लाख (SSF) / रु. ३ लाख (EPF/CIT) मध्ये जुन कम हुन्छ, सोही रकम कट्टी हुन्छ।
Rs.
SSF मा दाखिला भएको वार्षिक/मासिक रकम
Rs.
कर्मचारी सञ्चय कोष दाखिला रकम
Rs.
नागरिक लगानी कोष (CIT) कट्टी रकम
4

Insurance Allowances (बीमा प्रिमियम कर छुट) (वार्षिक / ANNUAL)

भुक्तानी गरेको बीमा प्रिमियमको रसिद अनुसार पाइने कर छुट।
Rs.
जीवन बीमा (अधिकतम रु. ४०,००० सम्म)
Rs.
स्वास्थ्य बीमा (अधिकतम रु. २०,००० सम्म)
Rs.
निजी आवासीय घर बीमा (अधिकतम रु. १०,०००)
5

Other Deductions & Credits (अन्य छुट तथा कर मिलान) (वार्षिक / ANNUAL)

चन्दा, दुर्गम भत्ता तथा औषधि उपचार कर मिलान (Medical Tax Credit)।
Rs.
स्वीकृत संस्थालाई दिएको चन्दा
Rs.
दुर्गम क्षेत्र (क: ५०k, ख: ४०k, ग: ३०k, घ: २०k, ङ: १०k)
Rs.
औषधोपचार खर्चको १५% (करबाट अधिकतम रु. ७५० सिधा घट्ने)
NET TAKE-HOME (मासिक खुद पाउने तलब) LIVE
Rs. 0
वार्षिक खुद आम्दानी (Annual Net): Rs. 0
मासिक कर कट्टी (Monthly TDS) Rs. 0
वार्षिक कुल कर (Annual Tax) Rs. 0
SALARY TAX SLAB MONITOR 1st Slab Active
आम्दानी कुन-कुन स्ल्याबमा परेर कर निर्धारण भयो:
Statutory Computation Summary (कर हिसाब विवरण)
वार्षिक कुल आम्दानी (Annual Gross Inflow) Rs. 0
स्वीकृत कुल कर छुट (Allowable Deductions) - Rs. 0
करयोग्य आम्दानी (Annual Taxable Income) Rs. 0
प्रारम्भिक कर दायित्व (Gross Tax Liability) Rs. 0
तिर्नुपर्ने खुद वार्षिक कर (Net Annual Tax) Rs. 0
औसत कर (Effective) 0.0%
उच्चतम स्ल्याब (Marginal) 0%
जोगिएको कर (Tax Saved) Rs. 0
⚖️

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📖 Statutory Reference Guide & Fiscal Slabs (कानुनी निर्देशिका)
IRD Legal Framework • आ.व. २०८३/८४

Understanding Nepal Personal Income Tax & Salary TDS (Section 87)

The figures computed by the calculator above follow the progressive tax schedules stipulated in the Income Tax Act, 2058 and annual Finance Acts. Below is the statutory breakdown of applicable slabs, mandatory caps, and standard tax compliance rules in Nepal.

📊 Official Tax Slabs: Individual vs. Couple (FY 2083/84)

Tax Bracket Slab Individual (एकल / Unmarried) Couple (दम्पती / Married) Tax Rate
1st Slab (Basic Exemption) Up to Rs. 5,00,000 Up to Rs. 6,00,000 1% (0% for SSF / Non-Salary)
2nd Slab Next Rs. 2,00,000 (5L – 7L) Next Rs. 2,00,000 (6L – 8L) 10%
3rd Slab Next Rs. 3,00,000 (7L – 10L) Next Rs. 3,00,000 (8L – 11L) 20%
4th Slab Next Rs. 10,00,000 (10L – 20L) Next Rs. 9,00,000 (11L – 20L) 30%
5th Slab Next Rs. 30,00,000 (20L – 50L) Next Rs. 30,00,000 (20L – 50L) 36%
6th Slab (Super Tax) Balance Above Rs. 50,00,000 Balance Above Rs. 50,00,000 39%

🛡️ Statutory Deduction Limits & Special Concessions

Retirement Funds (SSF / EPF / CIT)

Deductible up to the lower of actual deposit, 1/3 of total assessable income, or Rs. 5,00,000 for SSF contributors (Rs. 3,00,000 for standard EPF/CIT).

Insurance Premium Ceilings

Life Insurance: up to Rs. 40,000. Health Insurance: up to Rs. 20,000. Private Residential Building Insurance: up to Rs. 10,000 per year.

Special Rebates & Credits

Resident females with employment income receive a 10% direct tax rebate. Medical Tax Credit reduces tax liability by 15% of expense (up to Rs. 750).

❓ Frequently Asked Questions (FAQ)

How should employers compute monthly salary TDS under Section 87?

The employer projects the employee's total annual remuneration, applies allowable deductions (SSF, insurance), calculates total annual tax using the progressive slabs, and divides that final figure by 12 to withhold monthly TDS.

Why is the 1% Social Security Tax waived for SSF contributors?

Under the Nepal Finance Act, individuals contributing to the government Social Security Fund (SSF) are granted a statutory exemption from the 1% Social Security Tax on the 1st threshold slab (assessed at 0%).

Does medical tax credit reduce taxable income or final tax payable?

Under Section 51, approved medical tax credit (15% of medical bills, max Rs. 750) is deducted directly from the tax payable liability, rather than being subtracted from gross income.

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