Nepal capital gains tax calculator
Nepal taxes a resident individual’s gains at final flat rates. From income year 2083/84 that means 7.5% on listed shares held more than 365 days and 10% if less, the same split for land and buildings at 5 years, and a flat 10% on unlisted interests. Losses carry forward seven income years.
Work out the tax on a share, unlisted interest or land disposal from your dates and costs. Enter sales by hand or import your exchange CSVs, and the calculator splits multi-parcel sales under FIFO, applies each parcel’s own holding-period band and the Rs 1,000,000 property threshold, and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-19, from the Inland Revenue Department’s published rate material and the sources each record cites.
Current rules
The rates behind the number
Resident individual rates by income year
| Income year | Listed shares over 365 days | Listed shares 365 days or less | Unlisted interests | Land & buildings 5 years or more | Land & buildings less than 5 years |
|---|---|---|---|---|---|
| 2021/22 | 5% | 7.5% | 10% | 5% | 7.5% |
| 2022/23 | 5% | 7.5% | 10% | 5% | 7.5% |
| 2023/24 | 5% | 7.5% | 10% | 5% | 7.5% |
| 2024/25 | 5% | 7.5% | 10% | 5% | 7.5% |
| 2025/26 | 5% | 7.5% | 10% | 5% | 7.5% |
| 2026/27 | 7.5% | 10% | 10% | 7.5% | 10% |
| 2027/28 (planning) | 7.5% | 10% | 10% | 7.5% | 10% |
Rules, thresholds and losses
| Rule | Value |
|---|---|
| Income year | 1 Shrawan to the end of Ashadh, approximately 17 July to 16 July |
| Return and payment | Within three months after the income year ends, normally by the end of Ashwin (about mid-October) |
| Small property disposals | Land, houses and private buildings below Rs 1,000,000 are outside the non-business taxable-property rule |
| Private building owned and occupied more than 10 years | Not non-business taxable property (strictly more than 10 years) |
| Business property | Business income, not the non-business property rate; this calculator does not model it |
| Losses | Net against the year's capital gains across the investment pool, then carry forward seven income years against capital gains only |
| Funds and ETFs | Provisional: a NEPSE-listed unit follows the listed bands, an unlisted fund interest the 10% unlisted rate |
| Crypto and other valuables | Provisional: the IRD has published no rate or classification, so this calculator records but does not count them |
| Collection | Listed shares through the securities-market process, unlisted interests by the entity, land and buildings through registration |
Tables are built from the source records retrieved 2026-09-19; each links back to the authority page above. Crypto and other valuables are provisional: the calculator records them and assumes no rate.
Questions
Nepal capital gains questions
How much is capital gains tax in Nepal?
For a resident individual from income year 2083/84 (2026/27), shares of an entity listed with the Nepal Securities Board pay 7.5% when held more than 365 days and 10% when held 365 days or less, and non-business land or buildings pay 7.5% when owned 5 years or more and 10% when owned less than 5 years. Unlisted entity interests of a resident natural person pay a flat 10%. Through income year 2082/83 (2025/26) the listed and land rates were 5% and 7.5%.
Do capital losses reduce the tax?
Capital losses net against the year's capital gains across the investment pool, never against employment or business income. What cannot be used carries forward for seven income years, and filing a return is what lets you claim the loss.
When is the return due?
The annual income return and tax are due within three months after the income year ends, normally by the end of Ashwin (about mid-October), and the IRD may extend the filing deadline by up to three further months on application. Much of the tax is collected at source, and the collection is final where the gain is not reported in a return.
What are the capital gains tax rates this income year?
Income year 2026/27 runs 1 Shrawan 1969 to the end of Ashadh 1970 (approximately 17 July 2026 to 16 July 2027). The Finance Act 2083/84 raised the capital gains rates for a resident natural person: a gain on shares of an entity listed with the Nepal Securities Board (NEPSE) is taxed at 7.5% where the shares were held for more than 365 days and 10% where they were held for 365 days or less; a gain on non-business taxable land or buildings is taxed at 7.5% where ownership is 5 years or more and 10% where it is less than 5 years; an unlisted entity interest of a resident natural person stays at 10%, with no holding-period test. Sources: https://ird.gov.np/content/13609/tax-rate-for-natural-persons-for-the/ and https://ird.gov.np/content/13632/economic-act--2083---information-booklet-on/
What holding-period bands apply?
Holding-period edges, retained exactly as published: listed shares use strictly more than 365 days versus 365 days or less, and land or buildings use ownership of 5 years or more versus less than 5 years. The 365-day test is a duration of ownership in days, not a calendar-year test. The 2083/84 rate sheet states the property edge as ownership of 5 years or more, and the Economic Act 2083 booklet describes the immediately preceding rule the same way; an older FAQ phrasing said more than 5 years, which this calculator does not use. Sources: https://ird.gov.np/content/13609/tax-rate-for-natural-persons-for-the/ and https://ird.gov.np/content/13632/economic-act--2083---information-booklet-on/
When is a property disposal outside the tax?
Non-business land and buildings: a disposal whose transaction value is below Rs 1,000,000 is excluded from the taxable-property rule, and a natural person's private building owned and occupied for more than 10 years is not treated as non-business taxable property. Both are strict thresholds: the Rs 1,000,000 exclusion applies below the amount (a disposal of exactly Rs 1,000,000 is taxable) and the building exclusion needs ownership and occupation of more than 10 years (exactly 10 years is not excluded). Sources: https://ird.gov.np/faq/ and https://ird.gov.np/category/acts/
How do capital losses work?
Losses: a capital loss may be adjusted only against capital income or gain, never against employment or business income, and a person who files a return can claim it. The investment pool nets the year's gains and losses from taxable non-business assets, and an unabsorbed net loss of the investment carries forward seven income years (sections 20 and 36 of the Income Tax Act 2058, consolidated with the Finance Act 2082: https://ird.gov.np/category/acts/).
How is the tax collected?
Collection: the tax on listed shares is collected through the securities-market process, the tax on an unlisted interest by the entity whose interest is disposed of, and the tax on land or buildings through the relevant registration or transaction process; where the gain amount is not reported in an income return the collection is final. Source: https://ird.gov.np/faq/
How are funds and ETFs taxed in Nepal?
Funds and exchange-traded funds are provisional: no IRD page gives a dedicated unit-disposal rate, so a unit takes the rate of its confirmed legal classification. A unit listed on the NEPSE follows the listed-share bands; an unlisted fund interest follows the 10% unlisted rate. The calculator leaves the classification to the user and says so in its checklist. Source: https://ird.gov.np/faq/
How is crypto taxed in Nepal?
Crypto and other valuables are provisional: no crypto-specific rate, holding-period test or IRD classification was located, and no separate schedule exists for art, jewellery, collectibles or vehicles. Regular trading may be business income and Nepal's monetary authorities separately regulate virtual-asset activity, so the calculator records the gap rather than assuming a rate; confirm the treatment with the IRD before filing. Sources: https://ird.gov.np/faq/ and https://ird.gov.np/category/acts/