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TDS

Advisory & Insights

Tax Deducted at Source in Nepal | TDS Rates for FY 2083/84 (FY 2026/27)

Complete TDS (withholding tax) rates in Nepal for FY 2083/84 (2026/27): rates by section and payment type, final withholding payments under Section 92, and individual income tax slabs.

By Shankar Thapa, 5 monthsJune 4, 2026 ago
Useful Links

Institute of Chartered Accountants of Nepal

Accounting Standard Board of Nepal

Auditing Standards Board Nepal

International Federation of Accountants

The IFRS Foundation

Nepal Rastra Bank

Securities Board of Nepal

Office of Company Registrar

Nepal Insurance Board

Investment Board Nepal

Ministry of Finance

Inland Revenue Department

Shankar Associates, Chartered Accountants

3 days ago

Shankar Associates, Chartered Accountants
๐ƒ๐š๐ฌ๐ก๐š๐ข๐ง ๐•๐ข๐›๐ž๐ฌ ๐š๐ญ Shankar Associates, Chartered Accountants! A glimpse of our Dashain celebration filled with music, dancing, laughter, and unforgettable moments! ๐ŸŽถ๐Ÿ’ƒ๐ŸชWe extend our heartfelt gratitude to our dedicated employees, valued clients, trusted partners, fellow professionals, and well-wishers for your continued trust and support. May this Dashain bring happiness, prosperity, new opportunities, and continued success to all.Warmest Dashain wishes from all of us at Shankar Associates, Chartered Accountants! ๐Ÿช#shankarassociates #charteredaccountants #HappyDashain2083 #DashainCelebration #DashainWishes #gratitude #nepal ...

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Shankar Associates, Chartered Accountants

4 days ago

Shankar Associates, Chartered Accountants
We sincerely congratulate Sakshi Karki and Shreya Paudel on the successful completion of their three-year articleship. We truly appreciate their dedication, hard work, and valuable contributions throughout their journey with us. It has been a pleasure having them as part of our team.We wish them continued success, happiness, and growth in their professional careers. May this achievement mark the beginning of many more milestones and accomplishments ahead.Best wishes for a bright and successful future! #shankarassociates #charteredaccountants #Congratulations #articleshipcompleted #ProfessionalGrowth #CareerMilestone #TeamSuccess ...

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Shankar Associates, Chartered Accountants

6 days ago

Shankar Associates, Chartered Accountants
We sincerely congratulate Hasina Shrestha on the successful completion of her three-year articleship! We truly appreciate her dedication, hard work, and valuable contributions throughout her journey with us. It has been a pleasure having her as part of our team.We wish her continued success, happiness, and growth in her professional career. May this achievement mark the beginning of many more milestones and accomplishments ahead.Best wishes for a bright and successful future! #shankarassociates #charteredaccountants #Congratulations #articleshipcompleted #ProfessionalGrowth #CareerMilestone #TeamSuccess ...

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Shankar Associates, Chartered Accountants

1 week ago

Shankar Associates, Chartered Accountants
Happy Ghatasthapana! ๐ŸŒฑ๐ŸชWishing you and your family peace, prosperity, and happiness as Dashain begins๐Ÿช๐Ÿช- Shankar Associates, Chartered Accountants๐Ÿ”— ๐—ฉ๐—ถ๐˜€๐—ถ๐˜ ๐˜๐—ต๐—ฒ ๐—น๐—ถ๐—ป๐—ธ๐˜€ ๐—ฏ๐—ฒ๐—น๐—ผ๐˜„:๐—ฆ๐—”๐—–๐—” ๐—ช๐—ฒ๐—ฏ๐˜€๐—ถ๐˜๐—ฒ: www.saca.com.np/๐—ฆ๐—”๐—–๐—” ๐—™๐—ฎ๐—ฐ๐—ฒ๐—ฏ๐—ผ๐—ผ๐—ธ: Shankar Associates, Chartered Accountants๐—ฆ๐—”๐—–๐—” ๐—Ÿ๐—ถ๐—ป๐—ธ๐—ฒ๐—ฑ๐—œ๐—ป: www.linkedin.com/company/shankar-associates-chartered-accountants/๐—ฆ๐—”๐—–๐—” ๐—ฌ๐—ผ๐˜‚๐—ง๐˜‚๐—ฏ๐—ฒ: youtube.com/@shankarassociateschartered2135?si=8GQMcZY0cITEgM7i#shankarassociates #charteredaccountants #HappyGhatasthapana #HappyDashain #dashainvibes ...

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Shankar Associates, Chartered Accountants

1 week ago

Shankar Associates, Chartered Accountants
Nepal Share Market: Revised Capital Gain Tax RatesThe Capital Gain Tax (CGT) rates applicable to Resident Natural Person on sale of listed shares have been reduced by 50%. 1. ๐—›๐—ผ๐—น๐—ฑ๐—ถ๐—ป๐—ด ๐—ฃ๐—ฒ๐—ฟ๐—ถ๐—ผ๐—ฑ: ๐— ๐—ผ๐—ฟ๐—ฒ ๐˜๐—ต๐—ฎ๐—ป ๐Ÿฏ๐Ÿฒ๐Ÿฑ ๐——๐—ฎ๐˜†๐˜€ Previous CGT: 7.5% โ†’ Revised CGT: 3.75% 2. ๐—›๐—ผ๐—น๐—ฑ๐—ถ๐—ป๐—ด ๐—ฃ๐—ฒ๐—ฟ๐—ถ๐—ผ๐—ฑ: ๐Ÿฏ๐Ÿฒ๐Ÿฑ ๐——๐—ฎ๐˜†๐˜€ ๐—ผ๐—ฟ ๐—Ÿ๐—ฒ๐˜€๐˜€ Previous CGT: 10% โ†’ Revised CGT: 5%๐—”๐—ฝ๐—ฝ๐—น๐—ถ๐—ฐ๐—ฎ๐—ฏ๐—ถ๐—น๐—ถ๐˜๐˜†:The revised rates apply to Resident Natural Person on capital gains arising from sale of listed shares/securities, subject to applicable tax provisions. Watch the video to understand the revised Capital Gain Tax rates and their applicability. ๐Ÿ’ฌ Drop a comment below if you have any questions or need further clarification.For professional tax advisory and compliance support, feel free to connect with Shankar Associates, Chartered Accountants. ๐Ÿ”— ๐—ฉ๐—ถ๐˜€๐—ถ๐˜ ๐˜๐—ต๐—ฒ ๐—น๐—ถ๐—ป๐—ธ๐˜€ ๐—ฏ๐—ฒ๐—น๐—ผ๐˜„:CGT Link: rajpatra.dop.gov.np/welcome/book?ref=26622๐—ฆ๐—”๐—–๐—” ๐—ช๐—ฒ๐—ฏ๐˜€๐—ถ๐˜๐—ฒ: www.saca.com.np/๐—ฆ๐—”๐—–๐—” ๐—™๐—ฎ๐—ฐ๐—ฒ๐—ฏ๐—ผ๐—ผ๐—ธ: Shankar Associates, Chartered Accountants๐—ฆ๐—”๐—–๐—” ๐—Ÿ๐—ถ๐—ป๐—ธ๐—ฒ๐—ฑ๐—œ๐—ป: www.linkedin.com/company/shankar-associates-chartered-accountants/๐—ฆ๐—”๐—–๐—” ๐—ฌ๐—ผ๐˜‚๐—ง๐˜‚๐—ฏ๐—ฒ: youtube.com/@shankarassociateschartered2135?si=8GQMcZY0cITEgM7i #shankarassociates #charteredaccountants #CapitalGainTax #CGT #NepalShareMarket #NepalStockMarket #NEPSE #sebon #Securities #taxinnepal #NepalTax #TaxCompliance #residentnaturalperson #CapitalGain #InvestmentInNepal #sharemarketnepal ...

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  • Shankar Associates, Chartered Accountants is a partnership firm registered with Institute of Chartered Accountants of Nepal (ICAN) with registration number 604 and is registered with Inland Revenue Department with Permanent Account Number (PAN) 608907293.
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