What is PAN (Permanent Account Number)?
स्थायी लेखा नम्बर
A PAN is a Permanent Account Number — a unique taxpayer ID issued by Nepal's Inland Revenue Department (IRD). Individuals earning taxable income and all businesses must obtain a PAN to file taxes, issue invoices and receive salaries formally.
PAN is mandatory for employees, businesses and professionals in Nepal. It links all of a taxpayer's transactions and returns to one number at the IRD.
Businesses crossing the VAT thresholds must additionally register for VAT. A PAN is required before formal salary payment, government tenders and most business banking.
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.