आर्थिक वर्ष २०८३/८४ को आयकर दर

Tax in Nepal works through progressive slabs, and the rates announced for the fiscal year 2083/84 decide how much of your annual income goes to the state. The threshold matters most: a single individual begins paying altogether only when income crosses 500,000 rupees, while a married taxpayer receives a wider exempt band of 600,000 rupees. Beyond those limits the rates climb quickly. Income from one to five lakh is taxed at one percent, then five to seven lakh at ten percent, seven to ten lakh at twenty percent, ten to twenty lakh at thirty percent and twenty to fifty lakh at thirty-six percent. Everything above fifty lakh is charged the top rate of thirty-nine percent. For salaried people the collector is the employer, who withholds tax from each month's salary before you ever see it. The band that applies is found by adding up all your taxable income for the year. That is why a raise that pushes you into a higher band affects only the slice above the threshold, never the whole salary.