2 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.
Use this skill whenever asked about Nepal personal income tax for resident individuals, couples, employees, sole proprietors, and freelancers filing with the Inland Revenue Department (IRD). Trigger on phrases like "Nepal income tax", "IRD Nepal", "PAN Nepal", "income tax slabs Nepal", "Social Security Tax 1% Nepal", "couple tax Nepal", "Income Tax Act 2058", "Finance Act 2082", or "FY 2082/83". Covers the Income Tax Act 2058 (2002) as amended by the Finance Act 2082: the resident-individual progressive bands (1% SST / 10 / 20 / 30 / 36 / 39%), the single vs couple thresholds, the 1% Social Security Tax nuance, and IRD filing basics. Out of scope — corporate income tax (separate skill), TDS / withholding (separate skill), payroll/SSF (separate skill), VAT (separate skill), and detailed capital gains beyond the headline rates.
ALWAYS read this skill before touching any Nepal corporate income tax work. Use whenever asked about Nepal company tax for a resident entity. Trigger on phrases like "Nepal corporate tax", "Nepal CIT", "company tax Nepal", "25% corporate Nepal", "30% bank tax Nepal", "special industry rebate Nepal", "Section 11 Nepal", "Income Tax Act 2058 company", or "FY 2082/83 company". Covers the Income Tax Act 2058 (2002) as amended by the Finance Act 2082: the 25% normal rate, the 30% sector rate (banks/insurance/telecom/liquor-tobacco/etc.), and the effective 20% for special industries. Out of scope — personal income tax (separate skill), TDS (separate skill), payroll/SSF, VAT, and sector special computational regimes.