Filing your income tax return online in Nepal
Filing your annual income tax return in Nepal can be done online through the IRD taxpayer portal. This guide explains the return types, the deadline, the step-by-step filing process, and how to avoid late-filing penalties.
Each fiscal year, taxpayers in Nepal are expected to declare their income to the Inland Revenue Department (IRD) by filing a tax return. The IRD's online taxpayer portal at ird.gov.np lets you do this electronically instead of visiting the tax office in person.
Which return you file depends on your situation — a small presumptive taxpayer files a simple declaration, while businesses file a self-assessment return. Salaried employees often have tax handled by their employer through TDS, but it is still worth understanding your own position.
This guide covers the common return types, the key deadline, what to prepare, and the general online filing steps. Tax rules and slabs change year to year, so always confirm the current rates, forms and dates on the official IRD portal or with a qualified tax professional before filing.
Know your return type
Nepal uses different return forms for different taxpayers. Identify which applies to you before you start, because the form and the information required differ.
- D-01 — a simple declaration for small 'presumptive' taxpayers (very small income/turnover)
- D-02 / D-03 — returns used by other categories of taxpayers and businesses (self-assessment)
- Salaried individuals — tax is usually deducted at source (TDS) by the employer, but you should know your own obligations
- Businesses — file a self-assessment income tax return based on your accounts
Mind the deadline
The standard deadline for filing the annual income tax return is the end of Ashoj (mid-October) following the fiscal year. Taxpayers can typically request an extension of up to three months, pushing it to around the end of Poush (mid-January).
Filing late can be costly — penalties apply, and for some returns can run up to NPR 50,000, on top of any interest. The safest approach is to prepare early and file well before the deadline rather than relying on an extension.
What to prepare before filing
Good preparation makes online filing fast and reduces errors. Gather your records and figures first so you are simply entering numbers, not hunting for them mid-form.
- Your PAN and taxpayer portal login (you verify with OTP)
- Your income figures for the fiscal year (salary, business income, etc.)
- Details of allowable deductions and any tax already paid (TDS, advance tax)
- Business accounts/financial statements if you file a business return
- Your bank/payment method ready if tax is payable
File the return on the IRD portal (step by step)
The portal guides you through the correct form once you choose your return type. Enter figures carefully and review before submitting — an electronically submitted return is your official declaration.
- Log in to the Taxpayer Portal at ird.gov.np with your PAN credentials and OTP
- Open income tax return filing and select your return type (e.g. D-01 or self-assessment)
- Enter the required income, deduction and tax details for the fiscal year
- Review every figure carefully for accuracy
- Submit the return and note the confirmation/reference
- If tax is payable, generate a voucher and pay online, then keep both receipts
After filing and when to get help
Once submitted, keep a copy or screenshot of the filed return and any payment receipts. You can usually view and download your tax history — past returns and payments — from the portal, which is useful for loans, visas and tenders.
If your situation is complex (a business, multiple income sources, or large amounts), consider a qualified accountant or tax advisor. Tax law, slabs and forms change yearly, and a professional helps you claim what you are entitled to and avoid mistakes that trigger penalties.
Key takeaways
- ✓Income tax returns can be filed online through the IRD Taxpayer Portal at ird.gov.np.
- ✓Pick the right form — D-01 for small presumptive taxpayers, self-assessment returns for businesses.
- ✓The usual deadline is end of Ashoj (mid-October), with extensions possible to around end of Poush.
- ✓Late filing brings penalties (up to NPR 50,000 for some returns) plus interest — file early.
- ✓Keep your filed return and payment receipts; the portal also stores your tax history.
How to File Your Income Tax Return Online in Nepal (IRD Taxpayer Portal) — FAQ
Can I file my income tax return online in Nepal?+
Yes. You can file electronically through the IRD Taxpayer Portal at ird.gov.np using your PAN-based login. After submitting, if tax is due you generate a voucher and pay online through channels like ConnectIPS, eSewa or Khalti.
When is the income tax return deadline?+
The standard deadline is the end of Ashoj (around mid-October) after the fiscal year ends. An extension of up to three months — to around the end of Poush (mid-January) — can usually be requested. Always confirm the current year's dates on the IRD portal.
What happens if I file late?+
Late filing leads to penalties and interest. For some returns the fine can reach up to NPR 50,000. Filing on time, or requesting an extension before the deadline, avoids these charges.
Do salaried employees need to file separately?+
For many salaried people, the employer deducts and deposits tax at source (TDS), which can cover the obligation. However, your circumstances may require you to file, so understand your own position or check with the IRD or a tax advisor.
Which form do I use — D-01 or another?+
D-01 is a simple declaration for small presumptive taxpayers (very small income and turnover). Other taxpayers and businesses file self-assessment returns. The portal presents the correct form once you choose your category; if unsure, consult a tax professional.
Sources & data note
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