Capital gains tax calculator
Work out capital gains tax on a property or share sale in Nepal, from the purchase and sale value and how long you held the asset.
See the applicable short-term or long-term rate, the tax due and your net proceeds. An indicative tool, computed entirely in your browser.
Sale details
What you originally paid for the property (registration cost).
The agreed sale price at registration.
If the government's minimum valuation is higher than your sale price, CGT is computed on that higher figure instead. Leave blank if not applicable.
Property held ≤5 years is short-term; >5 years is long-term.
Capital gains tax (7.5%)
Rs 1,50,000
Short-term rate on Rs 20,00,000 of capital gain
Net proceeds
Rs 68,50,000
Taxable sale value
Rs 70,00,000
Capital gain
Rs 20,00,000
Applicable rate
7.5% (short-term)
An indicative estimate, as of Finance Act 2082 (FY 2082/83) capital gains provisions for an individual seller. Non-natural-person (company) rates and some exemptions, such as a seller's only residential house held long enough, or specific first-sale exemptions, differ and are not computed here. For shares, the licensed broker withholds this tax at source when the sale settles; for property, it is settled at the time of registration at the Land Revenue/Malpot office. Confirm your exact liability with a tax accountant or the Inland Revenue Department.
From sale price to tax payable
Capital gains tax depends on how much you gained and how long you held the asset before selling, with property and shares following different holding-period thresholds.
Capital gain
Gain = taxable sale value − purchase cost, floored at zero. For property, the taxable sale value is the higher of your sale price and the government's minimum (malpot) valuation.
Short vs long-term
Property: ≤5 years held is short-term (7.5%), >5 years is long-term (5%). Shares: ≤1 year held is short-term (7.5%), >1 year is long-term (5%).
Tax & net proceeds
Tax = gain × applicable rate. Net proceeds = taxable sale value − tax, what you actually retain from the sale.
Capital gains tax, answered
How does the short-term vs long-term threshold differ for property and shares?+
For property, a holding period of 5 years or less is short-term (taxed at 7.5%) and more than 5 years is long-term (taxed at 5%). For listed shares, the threshold is much shorter: 1 year or less held is short-term (7.5%) and more than 1 year is long-term (5%). Entering an accurate holding period is essential, since it decides which rate applies.
How is capital gain calculated for property?+
Gain is the taxable sale value minus your original purchase (registration) cost, floored at zero, a sale below purchase price generates no CGT. The taxable sale value is the higher of the agreed sale price and the government's (malpot) minimum valuation for that plot or unit, whichever is greater is what the tax is computed on.
Who withholds and pays the capital gains tax on share sales?+
For listed shares traded through NEPSE, the licensed stockbroker deducts CGT at source when your sell order settles, based on your purchase and sale price and the holding period, so the tax is already withheld before the proceeds reach your account. You do not need to separately remit CGT on that transaction.
When and how is property CGT paid?+
Property capital gains tax is settled at the time of property registration at the Land Revenue Office (Malpot), rather than being withheld by a broker. It is calculated and collected as part of the registration process, alongside registration fees, so it must be paid before the transfer is registered.
Do these rates apply to companies as well as individuals?+
This calculator uses the rates that apply to an individual (natural person) seller. Non-natural persons, such as registered companies, are taxed differently on capital gains, typically at their normal corporate income tax rate rather than these flat CGT rates, and are not computed here.
Are there any exemptions from capital gains tax?+
Some exemptions exist, such as gains on a seller's only private residential house held for a long enough period, or certain inherited or gifted property in specific circumstances. This calculator does not check for exemptions, if you believe your sale may qualify, confirm your exact position with a tax accountant or the Inland Revenue Department before relying on this estimate.
Sources & data note
Based on the Income Tax Act 2058's capital gains provisions, as amended by Finance Act 2082, for an individual (natural person) seller. Company rates, exemptions (such as a seller's only residential house held long enough) and other special cases are not computed here. Figures are indicative, verify your exact liability with a tax accountant or the Inland Revenue Department.