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.
Koshi
| Income Ceiling (NPR) | Rate of Tax |
| Till 6,00,000 | Zero Percent |
| 6,00,001-50,00,000 | 1.5 Percent |
| 50,00,001-1,00,00,000 | 1.75 percent |
| More 1,00,00,000 | 2 percent |
Bagmati
| Income Ceiling (NPR) | Rate of Tax |
| Till 5,00,000 | Zero Percent |
| 5,00,001-50,00,000 | 1.5 Percent |
| 50,00,001-1,00,00,000 | 1.75 percent |
| More 1,00,00,000 | 2 percent |
Gandaki
| Income Ceiling (NPR) | Rate of Tax |
| Till 10,00,000 | Zero Percent |
| 10,00,001-20,00,000 | 1 Percent |
| More 20,00,000 | 2 percent |
Lumbini
| Income Ceiling (NPR) | Rate of Tax |
| Till 5,00,000 | Zero Percent |
| 5,00,001-10,00,000 | 1 Percent |
| 10,00,001-15,00,000 | 2 percent |
| More than 15,00,000 | 3 percent |
Sudoorpaschim
| Income Ceiling (NPR) | Rate of Tax |
| Till 10,00,000 | Tax exempt |
| 10,00,001-20,00,000 | 5000 |
| 20,00,001-40,00,000 | 10,000 |
| 40,00,001-1,00,00,000 | 25,000 |
| 1,00,00,001-5,00,00,000 | 1 % |
| 5,00,00,000 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 |