Nepal Income Tax Calculator — FY 2083/84 (2026/27)
KarSathi is a free Nepal income tax calculator for fiscal year 2083/84 (2026/27, effective Shrawan 1, 2083). Enter your salary and it works out your income tax slab-by-slab, applies SSF, Provident Fund, CIT and retirement deductions, and shows your monthly and annual take-home pay — instantly and privately in your browser.
Income tax slabs for FY 2083/84
A single unified schedule applies to all resident natural persons (individuals and couples alike):
| Annual taxable income | Tax rate |
|---|---|
| Up to Rs 10,00,000 | 1% Social Security Tax (0% if you contribute to the SSF) |
| Rs 10,00,001 – 15,00,000 | 10% |
| Rs 15,00,001 – 25,00,000 | 20% |
| Rs 25,00,001 – 40,00,000 | 27% |
| Above Rs 40,00,000 | 29% |
Non-residents pay a flat 25% on Nepal-source income, with no deductions or rebates.
Deductions and rebates
- Retirement contributions (SSF / PF / CIT / approved fund): deductible up to the lower of Rs 5,00,000 or one-third of assessable income. One ceiling covers every approved fund.
- Life insurance premium: deductible up to Rs 40,000.
- Health insurance premium: deductible up to Rs 20,000.
- Female-taxpayer rebate: resident women with only remuneration income, assessed individually, get a 10% rebate on tax payable.
Frequently asked questions
Who is exempt from the 1% Social Security Tax?
The 1% first-band tax is waived (charged at 0%) only for taxpayers who deposit in the Social Security Fund. Contributing to the Provident Fund (Karmachari Sanchaya Kosh) or the Citizen Investment Trust instead does not waive it — those taxpayers still pay the 1%. The other statutory exemptions cover sole proprietors, pension income, and income from a contribution-based pension fund.
Does the Provident Fund waive the 1% Social Security Tax?
No. A provident fund contribution earns the same retirement deduction as an SSF contribution, but only SSF contributions waive the 1% social security tax — a difference worth up to Rs 10,000 a year.
How much tax do non-residents pay?
Non-residents pay a flat 25% on Nepal-source income.
Is KarSathi free to use?
Yes — KarSathi is completely free and runs entirely in your browser, so your salary figures never leave your device.
Rates follow the Finance Act 2083 changes to the Income Tax Act 2058, as published for FY 2083/84. This tool is for guidance only and is not official tax advice.