Agricultural
Agricultural Income Tax
Agricultural income is levied on income earned from agricultural activity. It is largely based on a self-assessment system and is levied and collected by the Provincial governments through the Agricultural Knowledge Centers. Province 1 and 2 do not levy any agricultural income tax, while Karnali Province has not levied any agricultural income for this fiscal year.
Bagmati
Income Ceiling (NPR) | Rate of Tax |
Till 500,000 | Zero Percent |
500,001-5,000,000 | 1.5 Percent |
5,000,001-10,000,000 | 1.75 percent |
More 10,000,000 | 2 percent |
Gandaki
Income Ceiling (NPR) | Rate of Tax |
Till 1,000,000 | Zero Percent |
1,000,001-2,000,000 | 1 Percent |
More 2,000,000 | 2 percent |
Lumbini
Income Ceiling (NPR) | Rate of Tax |
Till 1,000,000 | Zero Percent |
1,000,001-1,500,000 | 2 Percent |
1,500,001-2,000,000 | 5 percent |
More than 2,000,000 | For the first 2,000,000-5 percent, two percent for the next 2,000,000 and 3 percent for anything above. |
Sudoorpaschim
Income Ceiling (NPR) | Rate of Tax |
Till 1,000,000 | Tax exempt |
1,000,001-2,000,000 | 5000 |
2,000,001-4,000,000 | 10,000 |
4,000,000-10,000,000 | 25,000 |
10,000,00,-50,000,000 | 1 % |
50,000,000 and above | 2% |
Terai Region
Land Area | Tax Rate |
10 Katthas- 1 Bigaha | 1,000 |
1 Bigaha-2 Bigaha | 2,000 |
2 Bigaha-5 Bigaha | 10,000 |
5 Bigaha and above | 25,000 |
Other Regions
Land Area | Tax Rate |
10 Ropanis-20 Ropanis | 500 |
20 Ropanis-30 Ropanis | 1,000 |
30 Ropanis and Above | 2,000 |