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Agricultural Income Tax

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
500,001-5,000,0001.5 Percent
5,000,001-10,000,0001.75 percent
More 10,000,0002 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