How this calculator works
The calculator applies FY 2083/84 income tax rules for salaried employees in Nepal, last reviewed on 23 Oct 2026. It is built and maintained by Hamrolabs. Results are estimates, not tax advice; confirm your liability with your employer or the Inland Revenue Department.
Assumptions
- You are a resident individual and all income entered is employment income from a single employer.
- SSF contributions are 11% (you) and 20% (employer) of basic salary; EPF contributions are 10% and 10%.
- Employer retirement contributions are taxable income and count towards the retirement deduction cap.
- Only SSF members are exempt from the 1% Social Security Tax. EPF and CIT contributions alone do not waive it.
- Insurance premiums and tuition fees are paid by you, so they reduce tax but not your in-hand salary.
- Salary is the same in every month of the year. Monthly TDS is annual tax divided by 12, and bonuses are paid on top in the month they are received.
- Annual tax is rounded to the nearest rupee.
Not covered
- Non-resident individuals, pension income and persons with disabilities.
- Donations, foreign allowances and mid-year salary changes.
Rules awaiting confirmation
These FY 2083/84 limits are reported by secondary sources but not yet confirmed against the gazetted Finance Act. They are marked “Unconfirmed” in the calculator.
- Building insurance premium
- Children's tuition fees
- Female rebate (10%)
Official references
- Tax rate for natural persons for FY 2083/84 — Inland Revenue Department
- Economic Act 2083 (Finance Act 2083) — Inland Revenue Department
- Economic Act 2083 – information manual on tax — Inland Revenue Department
- Income Tax Act 2058 (as amended) — Inland Revenue Department
- Economic Bill 2083 — Ministry of Finance