Nepal Income Tax Rates

Income Tax Band for Individuals, Married and Proprietorship Firm from Fiscal Year 2070/2071

Tax Band Individual Married Proprietorship Firm
Single
Proprietorship Firm
Married
0% X X 0 - 160,000 0 - 200,000
1% 0 - 200,000 0 - 250,000 X X
15% 200,001 - 300,000
(+ Rs. 2,000)
200,001 - 300,000
(+ Rs. 2,500)
160,001 - 260,000 200,001 - 300,000
25% Above Rs. 300,000 Above Rs. 350,000 Above Rs. 260,000
(+ Rs. 15,000)
Above Rs. 300,000
(+ Rs. 15,000)