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IRD Nepal Compliance

PAN & Tax Information for Sellers

This page summarises your tax obligations as a seller on Vesh Nepal under Nepal's Income Tax Act 2058 and VAT Act 2052. This is guidance only — consult a qualified tax practitioner for advice specific to your situation.

Do I Need a PAN?

Under the Income Tax Act 2058, individuals earning income from any source — including online sales — must register a Permanent Account Number (PAN) with the Inland Revenue Department (IRD) if their annual income exceeds NPR 40,000.

PAN Registration Threshold
NPR 40,000 / year
Income from all sources combined
VAT Registration Threshold
NPR 50,00,000 / year
Annual turnover from taxable sales

How to Register PAN

1
Prepare documents

Citizenship certificate, passport-size photo, and address proof.

2
Visit IRD or apply online

Register at your nearest IRD office or through the IRD online portal at ird.gov.np.

3
Receive your PAN certificate

Your 9-digit PAN number is issued immediately. Keep this for your records.

4
File annual tax returns

Tax returns are due by Ashadh end (mid-July) each year for the previous fiscal year.

Income Tax Rates (Individual)

Annual Taxable Income Tax Rate
Up to NPR 5,00,000 1%
NPR 5,00,001 – 7,00,000 10%
NPR 7,00,001 – 10,00,000 20%
NPR 10,00,001 – 20,00,000 30%
Above NPR 20,00,000 36%

Rates are for the fiscal year 2081/82 (2024/25). Subject to change. Verify current rates at ird.gov.np.

TDS on Platform Payments

Vesh Nepal may be required to deduct Tax Deducted at Source (TDS) from seller payouts as mandated by IRD Nepal for marketplace operators. TDS certificates will be issued to eligible sellers at the end of each fiscal year.

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