Income Tax Act 2058 · Individual slabs

Five years of tax slabs, one calculator

Nepal's individual slab structure has shifted twice in the last five fiscal years — the 36%/39% top bands introduced in FY 2080/81, then a full reset in FY 2083/84 that doubled the 1% threshold to NPR 10 lakh, cut the top rate to 29%, and merged the single/couple tables into one. Pick a single year, or compare several with a different income for each.

Individual income tax calculator — FY 2079/80 to FY 2083/84
Deductions & rebates
Waives the 1% SST · deductible up to the lower of 1/3 of income or NPR 500,000
Deductible up to the lower of 1/3 of income or NPR 300,000 · does not waive SST
Deductible up to NPR 40,000
Deductible up to NPR 20,000
Lower of actual amount, NPR 100,000, or 5% of income
Incapacitated / disability status — additional deduction of 50% of the year's first tax-slab threshold.
How the 10% female rebate works: it applies only to a woman filing as a single individual on employment income — not to joint couple filing. The 1% first-slab charge is the Social Security Tax (SST), a separate levy from income tax proper; contributing to SSF waives it. FY 2083/84 uses one unified schedule, so filing status no longer changes the slabs that year.

Deduction caps used here: SSF contribution — lower of 1/3 of income or NPR 500,000; EPF/other retirement fund — lower of 1/3 of income or NPR 300,000; life insurance — NPR 40,000; medical/health insurance — NPR 20,000; donation — lower of NPR 100,000 or 5% of income; disability — 50% of the year's first slab threshold. These are commonly cited limits under the Income Tax Act 2058 and may be adjusted by Finance Act — self-verify before filing.
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