Agricultural Income Tax


Agricultural Income Tax

Agricultural income is levied on income earned form 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.


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


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


Income Ceiling (NPR) Rate of Tax
Till 500,000  Zero Percent
500,001-1,000,000 5 Percent
1,000,001-2,000,000 10 percent
More than 2,000,000 For the first 2,000,000-10 percent, two percent per NPR 100,000 for the second 2,000,000  and 3 percent per NPR 100,000 for anything above.


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%

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