Free Reference · Nepal · FY 2082 (2025–26)
Nepal Tax Calendar FY 2081/82
VAT, TDS, and Income Tax deadlines for Nepal FY 2082. Updated to match Inland Revenue Department (IRD) guidance. Bookmark this as your monthly compliance checklist.
Last reviewed: October 2025 · Always confirm current dates on ird.gov.np
VAT Return
Monthly / Quarterly
- Monthly: 25th of next month
- Quarterly: 25 days after quarter end
TDS Deposit
Monthly
- Deposit within 25 days of following month
- TDS Return: 25 days after quarter end
Income Tax Installments
Quarterly
- 40% — End of Ashwin (Oct)
- 70% — End of Poush (Jan)
- 100% — End of Chaitra (Apr)
Annual Return & Payment
Yearly
- Within 3 months after FY end (Ashadh)
- Extension: +3 months with IRD approval
Audit Report
Yearly
- Within 6 months after FY end
- Attach audited financial statements
PAN & Profile Updates
As needed
- Keep business profile updated on IRD portal
- Pay via ConnectIPS or bank e-payment
Full Deadline Reference — FY 2082
| Tax type | Frequency | Due date | Notes |
|---|---|---|---|
| VAT Return | Monthly | 25th of the following month | Standard monthly filers; reconcile e-billing |
| VAT Return | Quarterly | 25 days after quarter end | Small taxpayers on quarterly scheme |
| TDS Deposit | Monthly | Within 25 days of following month | Salaries, rent, professional fees, interest |
| TDS Return | Quarterly | Within 25 days after quarter end | Submit statement via IRD taxpayer portal |
| Income Tax Installment | Quarterly | 40% by Ashwin end · 70% by Poush end · 100% by Chaitra end | Per Income Tax Act 2058, Section 95 |
| Annual Return & Payment | Yearly | Within 3 months after FY end (Ashadh) | Extension up to +3 months with IRD approval |
| Audit Report Submission | Yearly | Within 6 months after FY end | Attach audited financial statements |
If a due date falls on a government holiday, filing typically extends to the next working day. Always confirm the exact date on the IRD Taxpayer Portal.
Common Questions
Nepal Tax Deadlines — FAQ
The questions I hear most from Nepal business owners about filing deadlines, penalties, and online payments.
On the 25th day of the month following the tax period. For example, VAT for Shrawan (mid-July to mid-August) is due by the 25th of Bhadra. If the 25th falls on a public holiday, the deadline moves to the next working day.
IRD imposes penalties and interest on late filings and payments. The penalty amount varies by tax type and delay period. Habitual non-filing can also trigger audits. File as soon as possible and consult the IRD portal for current penalty schedules.
Log in to the IRD Taxpayer Portal, generate a payment voucher, and pay via ConnectIPS or your bank's e-payment gateway. Keep the payment receipt for your records.
Yes — if a due date falls on a public holiday or a government non-working day, the deadline typically moves to the next working day. Confirm the specific date on the IRD portal or with your tax professional each period.
Three installments are required: 40% by end of Ashwin (around mid-October), 70% cumulative by end of Poush (around mid-January), and 100% by end of Chaitra (around mid-April). These are cumulative percentages of your estimated annual tax liability.
Generally yes, if your annual turnover exceeds NPR 50 lakh (5 million) from goods or NPR 20 lakh (2 million) from services. Register through the IRD Taxpayer Portal and obtain your VAT certificate before billing clients with VAT.
TDS deducted in a given month must be deposited by the 25th of the following month along with your TDS return. This applies to salary TDS, contractor TDS, rent TDS, and all other withholding categories.
Need help with compliance?
Deadlines met.
Every month.
Knowing the dates is step one.
Getting it filed correctly is another.
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