Nepal TDS Calculator 2083/84
Calculator Engine
Compliance: These rates are based on the latest Inland Revenue Department (IRD) directives for FY 2083/84.
Result Summary
TDS Amount to Deduct
Rs. 15,000
15% of Rs. 1,00,000
Net Payment Summary
Amount After TDS (Net)
Rs. 85,000
Ready for Disbursement
Tax Architecture
Gross TotalRs. 1,00,000
Net Pay
TDS
Legal Provisions
Mandatory Deduction
Under the Income Tax Act of Nepal, the person or organization responsible for payment must deduct tax at source and deposit it into the government revenue account within 25 days of the following month.
E-TDS Filings
Deducted amounts must be updated on the IRD portal via E-TDS. This ensures the recipient gets credit for the tax paid when filing their annual income tax returns.
How to use
- Enter the Gross Amount (total agreed payment before any deductions).
- Select the appropriate TDS category based on the nature of the service or payment.
- Check the system-applied TDS percentage (e.g., 15% for consulting, 10% for rent).
- Review the 'TDS Amount to Deduct' which must be paid to the government.
- The 'Net Amount' is what should be paid to the service provider or individual.
TDS Computation
Tax Deducted at Source (TDS) is a withholding tax applied at the point of origin of income.
TDS = Gross Payment × (TDS Rate / 100)
Gross Payment: Total amount before any tax or other deductions
TDS Rate: Varies by category as mandated by the Income Tax Act
Frequently Asked Questions
Currently, the TDS rate for house or land rent is 10%. This must be deposited into the local government's revenue account.
For certain categories like consultancy, if the total payment to a single person does not exceed Rs. 5,000 in a year, TDS might not be mandatory, but it's best practice to verify with current IRD circulars.
Organizations must provide a 'Tax Deduction Certificate' or ensure the amount is visible on your IRD PAN ledger through E-TDS filing.
Financial Rates
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