TDS Calculator Nepal 2083/84
For FY 2083/84, TDS is 1.5% on service fees to VAT-registered businesses, 10% on rent, 15% on other service fees, and 1.5% on contract payments above Rs 50,000.
Rates checked 26 October 2026 against the Inland Revenue Department's 2083/84 TDS notice.
Income Tax Act section 88(1)(4).
TDS is worked out on the amount before VAT.
TDS to deduct (1.5%)
Rs 1,500.00
- Amount TDS applies to
- Rs 1,00,000.00
- Pay the supplier
- Rs 98,500.00
TDS Rates for Common Business Payments
| Payment | Section | TDS rate |
|---|---|---|
| Service fee to a VAT-registered resident (or VAT-exempt resident entity) | 88(1)(4) | 1.5% |
| Service fee, commission or royalty (other cases) | 88(1) | 15% |
| Rent paid by a resident (Nepal source) | 88(1)(5) | 10% |
| Vehicle rent to a VAT-registered vehicle-hire business | 88(1)(5)(ka) | 1.5% |
| Transport service or vehicle hire (not VAT-registered) | 88(1)(8) | 2.5% |
| Transport service or vehicle hire (VAT-registered) | 88(1)(8) | 1.5% |
| Contract or agreement payment to a resident (above Rs 50,000) | 89(1) | 1.5% |
| Contract or agreement payment to a non-resident | 89(3)(ka) | 5% |
| Interest (Nepal source) | 88(1) | 15% |
| Dividend | 88(2)(ka) | 5% |
| Meeting allowance, part-time teaching, question setting or exam checking | 88(1), 92(1)(ja) | 15% |
| Commission to a resident individual insurance agent | 88(1)(14) | 20% |
| Windfall gain (lottery, prize, gift) | 88ka(1) | 25% |
Salary TDS follows the income tax slabs: use the salary tax calculator. Capital gains, retirement payments and other rates are in the full TDS rate table.
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