Corporate rates have stayed structurally stable across the last five fiscal years, unlike the individual slabs. This is the current (FY 2083/84) schedule by sector, plus a quick estimate on a business's taxable profit.
| Sector | Rate | Notes |
|---|---|---|
| General company (default) | 25% | Applies where no sector concession applies |
| Banks, finance & insurance companies | 30% | Licensed under BAFIA 2073 / Insurance Act 2079 |
| Telecommunication services | 30% | Licensed telecom service providers |
| Tobacco, liquor & cigarette | 30% | Sin-tax rationale |
| Special industry — manufacturing, agro-processing, tourism | 20% | Schedule 1, Income Tax Act |
| IT services (domestic) | 15% | 75% rebate on export income in foreign currency (~3.75% effective) |
| Agricultural cooperatives | 0% | On cooperative-source income only, rural municipalities |
| Eligible startups (turnover < NPR 10 crore) | 0% | 5-year tax holiday from commencement |
Run employee or personal income tax across all five fiscal years.