Income Tax Calculator - Public Health Voice

💡 New FY 2083/84: Same tax slabs for all individuals regardless of gender or marital status. If you contribute to SSF, the 1% Social Security Tax on the first ₨10 Lakh is fully waived — making your first ₨10L completely tax-free!

Income Details

Monthly Basic Salary Base for SSF / EPF auto-calc

₨ /month

Monthly Allowances Grade, DA, HRA, etc.

₨ /month

Annual Festival / Dashain Bonus Usually 1 month salary

₨ /year

Other Annual Income Rent, freelance, etc.

₨ /year

Retirement & Fund Contributions

🛡️ Social Security Fund (SSF)

Employee 11% + Employer 20% of basic · 1% SST on first ₨10L WAIVED

🏦 EPF / Provident Fund (KSK)

Karmachari Sanchaya Kosh · Employee 10% + Employer 10%

📈 CIT — Nagarik Lagani Kosh

Citizen Investment Trust · Voluntary · ~10–12% annual returns

Insurance Deductions

Life Insurance Premium Max deductible: ₨40,000/yr

₨ /year

Health Insurance Premium Max deductible: ₨40,000/yr

₨ /year

Building Insurance Max deductible: ₨5,000/yr

₨ /year

Optional Rebate

👩 Female Employee Rebate (10%)

Female employees earning remuneration income filing with own PAN are entitled to a 10% rebate on computed tax. (Finance Ordinance 2083 — verify with IRD)

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Run the calculator first

🛡️ SSF Benefit: The 1% Social Security Tax on the first ₨10 Lakh is fully waived for SSF contributors — making the first ₨10L effectively ₨0 tax.

FY 2083/84 — All Individuals (Unified Slab)

Annual Taxable Income	Rate	With SSF	Tax on Slab
Up to ₨10,00,000	1% SST	0% ✓	₨10,000 (₨0 w/SSF)
₨10L – ₨15L	10%	10%	₨50,000
₨15L – ₨25L	20%	20%	₨2,00,000
₨25L – ₨40L	27%	27%	₨4,05,000
Above ₨40L	27% + 2%*	29%	—

* Income above ₨40L attracts an additional 2% surcharge on top of 27%, resulting in an effective 29% rate. | SSF contributors pay ₨0 on the first ₨10L slab.

Key Changes from 2082/83

Tax-free threshold

₨5L → ₨10L

Top marginal rate

39% → 29%

Married/Single distinction

Separate → Unified

Number of slabs

6 slabs → 5 slabs

SST waiver (SSF members)

Up to ₨5L → Up to ₨10L

Rebates & Special Cases

👩 Female Employee Rebate

Remuneration income only · Own PAN · Finance Ordinance 2083

−10%

♿ Disability Rebate

Certified persons with disability

−50%

👴 Senior Citizen (75+)

25% rebate on computed tax

−25%

Deduction Limits (Unchanged)

SSF + EPF + CIT combined cap

₨5L or 1/3 of income

Life Insurance

₨40,000/yr

Health Insurance

₨40,000/yr

Building Insurance

₨5,000/yr

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Run the calculator first to see your personal savings

Law Changes at a Glance

Feature	2082/83	2083/84
Tax-free threshold	₨5L / ₨6L	₨10L for all ✓
Maximum tax rate	39%	29% ✓
Married bonus slab	+₨1L extra	Unified ✓
SST waiver (SSF)	First ₨5L	First ₨10L ✓
Slabs at 30% / 36%	30% & 36%	27% & 29% ✓
Civil servant pay	—	+21% ✓

Slab-by-Slab Rate Comparison

Income Band	Old Rate	New Rate
₨0 – ₨5L	1% (SST)	0%* (SSF)
₨5L – ₨10L	10–20%	1%* (SSF=0%)
₨10L – ₨15L	20–30%	10%
₨15L – ₨25L	30%	20%
₨25L – ₨40L	36%	27%
Above ₨40L	39%	29%

* 1% SST on the first ₨10L is waived for SSF contributors. Non-SSF individuals pay 1% on first ₨10L.

Budget 2083/84 Key Highlights

🎯 Tax-free threshold doubled

₨5L → ₨10L

📉 Top marginal rate cut

39% → 29%

🛡️ SST waiver for SSF extended

₨5L → ₨10L

👥 Unified slab (no married/single)

Same for all

👷 Civil servant salary hike

+21% from Shrawan 2083

💳 VAT digital payment discount

10% discount

SSF — Social Security Fund

Employee Contribution

11% of basic

Employer Contribution

20% of basic

Total SSF Rate

31% of basic

SST on first ₨10L (SSF members)

₨0 — Fully Waived

SSF employee contribution is deductible from taxable income (combined limit with EPF & CIT). Due by 15th of following month. Late payment: 2% monthly interest. Biggest tax-saving tool available in Nepal.

EPF — Karmachari Sanchaya Kosh

Employee Contribution

10% of basic

Employer Contribution

10% of basic

Interest ~8.5% p.a. Primarily for government and public sector employees. Contribution is deductible within combined SSF+EPF+CIT cap.

CIT — Nagarik Lagani Kosh

Contribution

Voluntary · Any amount

Returns ~10–12% p.a. Open to all Nepali citizens. Combined deduction limit (SSF+EPF+CIT) = lower of ₨5L or 1/3 of gross income. Excellent for maximising deductions while earning solid returns.

TDS & Compliance

TDS Monthly Filing

By 25th of each month

Annual Tax Return

Within 3 months of FY end

Nepal FY Ends

Mid-July (Ashadh end)

IRD Portal

ird.gov.np

💡 Smart Tax-Saving Tips

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Join SSF — Your #1 Priority

Waives 1% SST on your entire first ₨10L AND reduces taxable income. If your annual salary is ≤₨10L and you're in SSF, you pay ₨0 income tax!

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Max Out CIT

Combined SSF+EPF+CIT limit up to ₨5L or 1/3 of income. CIT earns 10–12% p.a. — beat bank FDs and save tax simultaneously.

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Health Insurance

₨40,000/yr deduction. Buy a comprehensive family health policy — save on tax and secure your family.

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File on Time

File your annual return within 3 months of Ashadh end (mid-July). Late filing attracts penalties. Use ird.gov.np for online filing.

⚠️ Disclaimer: Budget 2083/84 was presented by Finance Minister Dr. Swarnim Wagle on Jestha 15, 2083 (May 29, 2026). The Finance Ordinance 2083 has been issued. Final Finance Act ratification by Parliament is pending. Slabs used here reflect the budget speech and Finance Ordinance. Always verify at ird.gov.np once the Finance Act 2083 is officially published. This calculator is for informational purposes only — consult a tax professional for binding advice.