Nepal • FY 2082 (2025–26)
Nepal Tax Calendar — VAT, TDS & Income Tax Deadlines
Simple, reliable due dates for VAT, TDS and Income Tax in Nepal. Updated to match Inland Revenue Department (IRD) guidance. Use this page as your monthly checklist.
Last reviewed: Oct 9, 2025
VAT Return
Monthly / Quarterly
- Monthly: 25th 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)
- Possible extension: +3 months with IRD approval
Audit Report
Yearly
- Within 6 months after FY end
PAN & Profile
As needed
- Keep business profile updated on IRD portal
- Use ConnectIPS or bank e-payment
Detailed Deadlines (FY 2082)
| Tax Type | Period | Due Date | Notes |
|---|---|---|---|
| VAT Return | Monthly | 25th of following month | Standard monthly filers |
| VAT Return | Quarterly | 25 days after quarter end | Small taxpayers |
| TDS Deposit | Monthly | Within 25 days of following month | Salaries, rent, services, etc. |
| TDS Return | Quarterly | Within 25 days after quarter end | Submit statement via IRD portal |
| Income Tax Installment | Quarterly | 40% (Ashwin end) • 70% (Poush end) • 100% (Chaitra end) | As per Income Tax Act 2058 |
| Annual Return & Payment | Yearly | Within 3 months after FY end | Extension +3 months with approval |
| Audit Report | Yearly | Within 6 months after FY end | Attach audited financials |
If a due date falls on a government holiday, filing usually extends to the next working day. Always confirm on the IRD portal.
Frequently Asked Questions
When should I file monthly VAT in Nepal?
On the 25th day of the following month.
What happens if I miss a tax deadline?
IRD imposes penalties and interest for late filing or payment; amounts vary by tax type and delay period.
How do I pay taxes online?
Log in to IRD’s Taxpayer Portal, generate a voucher, then pay via ConnectIPS or bank e-payment.
Are public holidays extended for filing?
If a due date falls on a public holiday, the deadline typically moves to the next working day.
Need Help Filing VAT or Tax Returns?
I can help you prepare, reconcile, and submit your monthly VAT and TDS filings accurately and on time. Perfect for small businesses or individuals who want peace of mind.
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