Nepal Capital Gains Tax (पूँजीगत लाभकर) Calculator

Common Capital Gains Scenarios (Quick-Fill): Click to load realistic property & share values

Asset Details & Taxpayer Classification

Select asset type, holding duration, purchase costs, and sale proceeds

सम्पत्तिको प्रकार (Asset Class) *

करदाताको हैसियत तथा स्वामित्व अवधि (Taxpayer Status & Holding Period) *

बिक्री मूल्य (Total Sale Proceeds) *

NPR

खरिद मूल्य (Original Purchase / Cost Base) *

NPR

कानूनी छुट तथा खर्चहरू (Allowable Deductible Expenses) Sec 37 Allowed

NPR

Capital Loss Incurred (पूँजीगत नोक्सानी):

No Capital Gains Tax is payable. Under Section 36 of the Nepal Income Tax Act, this capital loss of can be set off against capital gains from the same asset class this year or carried forward up to 7 fiscal years.

Section 95Ka Tax Assessment

Capital Gains Summary

खुद पूँजीगत लाभ (Net Taxable Capital Gain):

Gross Proceeds:

१. कुल बिक्री रकम (Gross Sale):

२. कुल खरिद लागत (Purchase Cost Base):

३. छुट खर्चहरू (Deductions):

४. लाभकर (CGT Payable @ ):

खुद बचत रकम (Net In-Pocket Cash):

Settlement & Withholding Office

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Statutory Capital Gains Tax Rates in Nepal (FY 2083/84)

Official rates prescribed under Nepal Income Tax Act 2058 (Section 95Ka) and Finance Act 2083

Asset Class	Taxpayer Category	Holding Period	CGT Rate	Filing Nature
Real Estate (Land/House)	Resident Individual	Less than 5 Years	7.5%	Withheld at Malpot (Final for non-business)
Real Estate (Land/House)	Resident Individual	5 Years or More	5.0%	Withheld at Malpot (Final for non-business)
NEPSE Listed Shares	Resident Individual	Less than 365 Days (Short-term)	7.5%	Withheld by Stockbroker
NEPSE Listed Shares	Resident Individual	365 Days or More (Long-term)	5.0%	Withheld by Stockbroker
Unlisted Company Equity	Resident Individual	Any Duration	10.0%	Paid at OCR / Inland Revenue Office
All Assets (Shares/Land)	Resident Corporate / Firm	Any Duration	10% - 15%	Advance Tax (Adjusted in Annual CIT)

Same-Class Set-Off (दफा ३६)

Under Section 36 of the Income Tax Act 2058, losses realized on the disposal of an investment asset can only be set off against capital gains from the same class of investment assets in the same fiscal year. For instance, share trading losses can be set off against share trading profits, but cannot be deducted against salary or regular business profits.

7-Year Carry-Forward (दफा ३८)

Any unabsorbed capital loss after current fiscal year set-off may be carried forward up to seven subsequent fiscal years to be set off against future capital gains of the same investment asset category. Maintain purchase proofs, broker contract notes, and tax deduction vouchers to substantiate carry-forward claims.

Frequently Asked Questions on Nepal Capital Gains Tax

Official guidance based on Income Tax Act 2058 and Finance Act 2083

Capital Gains Tax (CGT) is a direct tax levied under Section 95Ka and Section 87 of the Nepal Income Tax Act 2058 on the net profit realized from the disposal or transfer of non-business assets such as real estate (land and buildings) and corporate shares/securities.

Under the Finance Act 2083, capital gains on real estate for resident individuals are taxed at: (1) 7.5% if the property was owned for less than 5 years, and (2) 5.0% if owned for 5 years or more. For institutional and corporate taxpayers, advance CGT is 15%, which is reconciled in the annual Corporate Income Tax return.

For shares listed on NEPSE, the licensed stockbroker deducts CGT at source under Section 95Ka. For resident individuals: (1) 7.5% if the holding period is under 365 days (short-term), and (2) 5.0% if 365 days or longer (long-term). Resident companies pay 10%, while non-resident foreign investors are taxed at 25%.

Yes. Under Section 36 and Section 38 of the Nepal Income Tax Act 2058, losses from the disposal of investment assets can be set off against capital gains from similar assets in the same fiscal year, or carried forward up to 7 subsequent fiscal years to set off future capital gains of the same asset class.

Under Section 37 of the Income Tax Act, allowable deductions include: (1) original registered acquisition cost, (2) government land registration fees (दस्तुर/रजिस्ट्रेसन) paid at purchase, (3) verifiable capital improvement and construction expenses, and (4) documented transfer commissions and legal expenses.

ByaparOS automatically tracks the written-down value (WDV) of machinery, real estate, and company equity, records statutory depreciation under Schedule 2 of the Income Tax Act, and computes exact taxable gains or terminal losses upon asset disposal with audit-ready documentation.

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