Per Nepalese Income Tax Act - Tax Slab and Tax Rate for FY 2076.77 for those having Income Only from Employment
| Particulars | Individual | Couple | ||||
| Taxable Income (In NRs.) | Incremental Taxable Income | Tax on Incremental Taxable Income | Taxable Income (In NRs.) | Incremental Taxable Income | Tax on Incremental Taxable Income | |
| First Slab | 400,000.00 | 400,000.00 | 1%* | 450,000.00 | 450,000.00 | 1%* |
| Second Slab | 500,000.00 | 100,000.00 | 10% | 550,000.00 | 100,000.00 | 10% |
| Third Slab | 700,000.00 | 200,000.00 | 20% | 750,000.00 | 200,000.00 | 20% |
| Fourth Slab | 2,000,000.00 | 1,300,000.00 | 30% | 2,00,000.00 | 1,250,000.00 | 30% |
| Fifth Slab | Above 2,000,000.00 | Greater than 2,000,000.00 | 36% | Above 2,00,000.00 | Greater than 2,000,000.00 | 36% |
Note(*): 1% Tax will not be levied in case of a natural person:
a) Registered as Sole Proprietorship Firm
b) Having income only from Retirement
c) Contributing to the Retirement Fund and Social Security Fund
| Particulars | Individual | Couple | ||||
| Taxable Income (In NRs.) | Incremental Taxable Income | Tax on Incremental Taxable Income | Taxable Income (In NRs.) | Incremental Taxable Income | Tax on Incremental Taxable Income | |
| First Slab | 400,000.00 | 400,000.00 | 1%* | 450,000.00 | 450,000.00 | 1%* |
| Second Slab | 500,000.00 | 100,000.00 | 10% | 550,000.00 | 100,000.00 | 10% |
| Third Slab | 700,000.00 | 200,000.00 | 20% | 750,000.00 | 200,000.00 | 20% |
| Fourth Slab | 2,000,000.00 | 1,300,000.00 | 30% | 2,00,000.00 | 1,250,000.00 | 30% |
| Fifth Slab | Above 2,000,000.00 | Greater than 2,000,000.00 | 36% | Above 2,00,000.00 | Greater than 2,000,000.00 | 36% |
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