What is Income Tax Slab?
आयकर दर
Nepal taxes personal income progressively: the first slab of annual income is taxed at 1% (social security tax), then successive bands at 10%, 20%, 30% and 36%. Thresholds differ for individuals and couples and are revised each fiscal year by the Finance Act.
The 1% first-slab is a social-security tax (waived for those contributing to SSF). Higher bands apply progressively only to income within each band.
Resident individuals also get a rebate for female taxpayers and a higher threshold for couples assessed jointly.
Sources & data note
Definitions explain standard Nepali terms in everyday and official use. Land-unit conversions follow the standard Nepali measurement system; tax and contribution rates reflect current law (Income Tax Act 2058, VAT Act 2052, Social Security Act 2074) and are revised each fiscal year by the Finance Act — always confirm current-year figures with the relevant authority.