Nepal Salary Tax Calculator

Two things most Nepali calculators get wrong

The first Rs 1,000,000 is not tax free. It is the 1% social security tax — a charge, not an allowance, and a separate deposit head from income tax. A calculator that shows zero on a Rs 900,000 salary is wrong by Rs 9,000.

Marital status no longer matters. The Economic Act 2083 merged the separate single and couple schedules into one table from Shrawan 1, 2083. Any calculator still asking “single or couple?” for FY 2083/84 is applying last year's law.

What the SSF exemption is actually worth

The 1% is not levied on someone contributing to the Social Security Fund or a pension fund, on pension income, or on a sole proprietorship. Because it removes the entire first band rather than reducing a rate, it is worth up to Rs 10,000 a year — close to half the tax on a mid salary.

Bands are marginal

A raise into the 20% band does not tax your whole salary at 20%. Only the rupees inside that band are charged at that rate, which is why Rs 1,200,000 of taxable income attracts Rs 30,000 of tax rather than Rs 120,000. The table above shows each band separately so you can check it.

Where these numbers come from

• Economic Act 2083 (आर्थिक ऊन २०८३), Nepal Gazette Part 2, Volume 76, Extraordinary Issue 29, dated 2083/03/30 — Schedule 1 Section 1(1) carries the slab table, and Section 1(2) commences it on Shrawan 1, 2083.
• ICAN, Highlights of the Federal Budget FY 2083/84 — records the merged table and the top rate falling from 39% to 29%.
• Income Tax Act 2058, sections 8, 63 and 87 — employment income, the retirement-fund deduction, and withholding by the employer.

Rates change most years and a stale table is a stale payroll. This is an estimate for planning, not tax advice. Nothing you type is uploaded — the calculation runs on your device.