Quick Answer (TL;DR)

FY 2083/84 uses one unified schedule for all individuals (no separate single/couple slabs, as of October 2026): Rs 10 lakh @1% → next 5L @10% → next 10L @20% → next 15L @27% → rest @29%. Taxable = gross − SSF/retirement deductions. SSF/pension contributors are exempt from the 1% band (pension income and sole-proprietorship income also excluded from the 1% band — commonly reported, confirm current IRD notice). Use Salary Tax calculator for exact monthly TDS.

FY 2083/84 Slabs — Unified Schedule

First Rs 1,000,000 (up to Rs 10 lakh)1% (SST — exempt if SSF/pension contributor; pension income and sole-proprietorship income also excluded from this band)
Next Rs 500,000 (Rs 10L–15L)10%
Next Rs 1,000,000 (Rs 15L–25L)20%
Next Rs 1,500,000 (Rs 25L–40L)27%
Above Rs 4,000,00029%
No separate couple slabthe old single (Rs 5L) / couple (Rs 6L) first-band split no longer applies in FY 2083/84 (as of October 2026 — verify Finance Act 2083 on <a href="https://ird.gov.np" target="_blank" rel="noopener noreferrer">ird.gov.np</a> before filing)
Taxable income = Gross salary − SSF/EPF/CIT − approved insurance/retirement − allowable allowances Annual tax = Σ (slab amount × slab rate) Monthly TDS = Annual tax ÷ 12

Worked Examples — Rs 800k, 15L, 30L

All examples use the FY 2083/84 unified schedule (non-exempt person; SSF/pension contributors subtract the 1% band):

Rs 800,000800k×1% = Rs 8,000/year ≈ Rs 667/month (SSF/pension contributor: Rs 0)
Rs 1,200,00010L×1% (10,000) + 2L×10% (20,000) = Rs 30,000/year ≈ Rs 2,500/month
Rs 1,500,00010,000 + 500k×10% (50,000) = Rs 60,000/year ≈ Rs 5,000/month
Rs 3,000,00010,000 + 50,000 + 1,000k×20% (200,000) + 500k×27% (135,000) = Rs 395,000/year ≈ Rs 32,917/month

Check with Salary Checker (SSF + TDS + net).

Deductions & Filing Steps

  1. Total your gross (basic + allowances + bonus + Dashain) for Shrawan–Ashad
  2. Subtract SSF 11% / EPF / CIT / approved insurance within IRD caps → taxable income
  3. Apply unified slabs above → annual tax → employer deducts monthly TDS
  4. File via taxpayerportal.ird.gov.np — filing deadlines per current IRD notice: employment-only filers commonly report Poush-end and business filers Chaitra-end cut-offs, but these move by notice — confirm the current deadline on ird.gov.np before filing — with SSF + insurance proof

Common Mistakes

  • Using the old single/couple slab (Rs 5L/6L first band, 30/36% top rates) — FY 2083/84 is unified (10L @1%, top rate 29%)
  • Forgetting Dashain bonus + overtime in gross — under-TDS means interest at filing
  • Claiming full insurance/CIT without caps — excess disallowed on assessment
  • Ignoring the SSF/pension 1% exemption (plus pension-income and sole-proprietorship exclusions) — exempt persons should not pay the first-band 1%

Official Sources & Final Note

Source: Inland Revenue Department (ird.gov.np) — Income Tax Act 2058 + Finance Act 2083 (Economic Act 2083 information booklet) notices; slab figures as of October 2026. Slabs revise each Jestha budget — verify the current notice before payroll or filing.

Last updated: September 27, 2026. Figures rechecked as of October 2026. SolutionsNepal is an educational guide, not IRD.

Frequently asked questions

What are the salary tax slabs this year?

FY 2083/84 uses a unified schedule for all individuals (no separate single/couple slabs, as of October 2026): first Rs 10 lakh at 1%, next Rs 5 lakh (10–15L) at 10%, next Rs 10 lakh (15–25L) at 20%, next Rs 15 lakh (25–40L) at 27%, remainder above Rs 40 lakh at 29%. Verify against the Finance Act 2083 on ird.gov.np before filing.

Is the 1% on the first slab income tax or SST?

The 1% on the first Rs 10 lakh is collected as Social Security Tax and adjusted as income tax — SSF/pension contributors are exempt from this 1%, and pension income and sole-proprietorship income are also excluded from the 1% band (commonly reported — confirm current IRD notice). Treat it as 1% in your calculation unless an exemption applies to you.

What deductions reduce my taxable income?

SSF/EPF/CIT contributions, life-insurance premium and approved retirement contributions within IRD limits, plus remote-area and standard employment deductions per IRD notice. Keep SSF statements + insurance receipts for filing.

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Written by SolutionsNepal Team

Nepal tax researchers