Question 1

Which fiscal year rules are applied in this calculator?

Accepted Answer

Calculations reflect the active Nepal Inland Revenue Department (IRD) income tax rates and exemption slabs for Fiscal Year 2080/81 and 2081/82.

Question 2

How does SSF registration affect the 1% Social Security Tax (SST)?

Accepted Answer

Employees registered with the Social Security Fund (SSF) are legally exempt from the 1% SST on the first income slab (Rs 500,000 for single and Rs 600,000 for married). Non-SSF taxpayers pay 1% SST on that first bracket.

Question 3

What is the maximum allowable deduction for Provident Fund / CIT / SSF?

Accepted Answer

Per Nepal IRD rules, taxpayers can deduct up to 1/3 of total gross income, capped at Rs 500,000 for SSF contributors and Rs 300,000 for non-SSF EPF/CIT accounts.

Nepal Salary & Tax Calculator