Skip to main content

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

PaymentSectionTDS 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 business88(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-resident89(3)(ka)5%
Interest (Nepal source)88(1)15%
Dividend88(2)(ka)5%
Meeting allowance, part-time teaching, question setting or exam checking88(1), 92(1)(ja)15%
Commission to a resident individual insurance agent88(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.

Frequently asked questions

The questions founders ask us most, answered in a line or two.

Monthly TDS and VAT Filing, Handled