How to Register for a PAN in Nepal (Personal & Business): Free Online IRD / Nagarik App Guide

A PAN (Permanent Account Number, स्थायी लेखा नम्बर) is a unique taxpayer identification number issued by Nepal's Inland Revenue Department (IRD), the federal body under the Ministry of Finance responsible for administering income tax, VAT and excise. The number ties all of a taxpayer's registrations, returns, payments and transactions to a single identity in the IRD's system, so that income, withholding and filings can be tracked consistently over time.

The legal foundation for the PAN is Section 78 of the Income Tax Act, 2058 (2002). It empowers the Department to issue every person a number for the purpose of identifying that person, and authorises the Department and the Government of Nepal to require the PAN to be shown or quoted on returns, statements and other documents used for tax purposes. Crucially, the Act provides that not having a PAN does not relieve anyone of their tax liability — the obligation to pay tax exists independently of registration.

Nepal operates a 'one person, one PAN' principle: an individual should hold a single Personal PAN rather than multiple numbers. The PAN is now woven into everyday formal life, from receiving a salary to opening a bank account, so registering early avoids friction later.

The IRD issues two broad categories of PAN, and choosing the right one matters because the documents, the form and the later compliance obligations differ.

A Personal PAN (often written P-PAN or PPAN) is registered to an individual. It is used by salaried employees, professionals, freelancers, investors and anyone with personal taxable income or who needs a PAN to transact formally — for example to be paid a formal salary, open certain bank accounts, trade shares or register a property. It is tied to the person's citizenship and is meant to follow them for life.

A Business PAN is registered to a business or legal entity rather than to a single individual. It covers sole proprietorships (where the firm itself is registered), partnership firms, private and public limited companies, NGOs/INGOs, cooperatives, schools and other organisations. A Business PAN is required before a business begins transactions, lets the entity issue tax invoices, and is the basis on which the business files income-tax returns and, where thresholds are crossed, registers separately for VAT. Section 78 makes obtaining a PAN obligatory for, among others, persons carrying on a business, employers of taxable employees and withholding agents.

Beyond running a business, a number of everyday financial activities now require an individual to hold a PAN. The single most far-reaching trigger relates to salary: under the income-tax rules, salary and wages paid to an employee who does not have a PAN are treated as a non-deductible (inadmissible) expense for the employer, which in practice pushes employers to require every formally paid staff member to register. This is why most new employees are asked for their PAN as part of onboarding.

Banks and financial institutions widely require a PAN to open and operate accounts, and a PAN is needed to open a demat account and trade shares on the Nepal Stock Exchange (NEPSE) through the broker/CDS system. Land Revenue (Malpot) offices require the PAN of the parties when registering the transfer (purchase or sale) of real estate. More generally, a PAN is expected for many higher-value formal transactions and for anyone with taxable personal income who must file a return.

The primary online route for both Personal and Business PAN is the IRD Taxpayer Portal at taxpayerportal.ird.gov.np (also reachable from the 'Taxpayer Portal' link on ird.gov.np). The application is free and does not require an existing login for a fresh personal application; you complete the form, upload your documents and submit. Have a clear scan or photo of your citizenship certificate (both sides), a recent passport-size photograph and an active mobile number ready before you start.

For a Personal PAN, the typical flow is to open the portal, expand the Registration (PAN, VAT, Excise) menu, choose the application for Personal PAN (PPAN) registration, select the applicant type, fill in your personal details (name, address, citizenship details, contact) exactly as on your citizenship certificate, upload the citizenship images and photograph, then submit to receive a submission/reference number. For a Business PAN you select the business taxpayer type (proprietorship, partnership, company, etc.) and additionally provide business details and the relevant registration documents.

After online submission, applicants are generally directed to the selected Inland Revenue Office (IRO) or taxpayer service office to complete identity verification — this office step is where documents are confirmed and biometric/photo verification is carried out before the PAN certificate is finalised. The PAN number is normally issued within roughly one to three working days of a complete online application, and is communicated to the applicant; the e-PAN certificate can then be downloaded.

For individuals, the government's Nagarik App offers a fully mobile route to a Personal PAN. Nagarik App is the official citizen super-app of the Government of Nepal (published by the Department of Information Technology) that brings together a range of government services in one place; before installing, confirm the publisher is the Government of Nepal on the Google Play Store or Apple App Store.

Registration in the app begins with your mobile number, verified by a one-time password (OTP) sent over SMS — the SIM should be registered in your own name. You then complete identity verification by entering your citizenship (or other accepted document) details exactly as printed. Once your profile is verified, the PAN service is available under the app's services, listed under the Inland Revenue Department.

Inside the PAN service you fill in the required details, use the phone camera to capture your citizenship document and photograph directly in the app, choose your preferred Revenue Office and submit — with no payment at any step. The application is processed on the same online timeline (about 1–3 working days), after which the e-PAN can be accessed and downloaded within the app. As with the portal, an in-person verification step at the Inland Revenue Office may apply to finalise the registration.

PAN registration in Nepal is free of charge: there is no government application fee, processing fee or card-issuance fee for either a Personal or a Business PAN, whether you apply through the Taxpayer Portal or the Nagarik App. Any cost you incur would be incidental — for example, photocopying or notarising business documents, or a third-party agent's service charge if you choose to use one (which is optional).

Online personal applications are typically completed within about one to three working days; business applications, and in-person applications, can take a little longer depending on document checks at the office. Keep your submission reference number, and complete any required visit to your chosen Inland Revenue Office promptly so the PAN can be finalised.

Once you have your PAN, the same Income Tax Act framework governs how much tax you pay and what you must file. To estimate your personal liability under the current fiscal-year slabs, use the income tax calculator; if you register a business that crosses the VAT threshold, the VAT calculator helps with the 13% standard-rate maths. The glossary entry on PAN gives the quick definition in context.