Nepal tax calendar 2083/84: every IRD deadline, in Bikram Sambat and AD
Nepal's fiscal year 2083/84 runs from 1 Shrawan 2083 (17 July 2026) to 32 Asar 2084 (16 July 2027). Most returns are due within 25 days of the end of each Nepali month: VAT, TDS, excise and the monthly levies for Shrawan are due by 25 Bhadra. Advance income tax is due at the end of Poush, Chaitra and Asar, and the year's income tax return by the end of Ashwin 2084. This calendar gives every date in both calendars.
The short version
- VAT, TDS, excise, the luxury fee and the skill promotion fee: within 25 days of each Nepali month's end (the 25th of the next month).
- Education and health equity fees: every four months, by 25 Mangsir 2083, 25 Chaitra 2083 and 25 Shrawan 2084.
- Advance tax: 40% by 30 Poush 2083 (14 January 2027), 70% by 30 Chaitra 2083 (13 April 2027), 100% by 32 Asar 2084 (16 July 2027).
- Income tax return for 2083/84: 30 Ashwin 2084 (16 October 2027), or 29 Poush 2084 (13 January 2028) if extended.
- Amnesty with 1%: most end 30 Poush 2083 (14 January 2027); Finance Act fees 29 Mangsir 2083 (15 December 2026).
The months of fiscal year 2083/84
| Nepali month | Days | Starts | Ends |
|---|---|---|---|
| Shrawan 2083 | 31 | 17 July 2026 | 16 August 2026 |
| Bhadra 2083 | 31 | 17 August 2026 | 16 September 2026 |
| Ashwin 2083 | 31 | 17 September 2026 | 17 October 2026 |
| Kartik 2083 | 30 | 18 October 2026 | 16 November 2026 |
| Mangsir 2083 | 29 | 17 November 2026 | 15 December 2026 |
| Poush 2083 | 30 | 16 December 2026 | 14 January 2027 |
| Magh 2083 | 29 | 15 January 2027 | 12 February 2027 |
| Falgun 2083 | 30 | 13 February 2027 | 14 March 2027 |
| Chaitra 2083 | 30 | 15 March 2027 | 13 April 2027 |
| Baisakh 2084 | 31 | 14 April 2027 | 14 May 2027 |
| Jestha 2084 | 31 | 15 May 2027 | 14 June 2027 |
| Asar 2084 | 32 | 15 June 2027 | 16 July 2027 |
Monthly returns: VAT, TDS, excise and levies
For each month below, the VAT return and tax (VAT Act s18-s19), the TDS statement, deposit and payee certificates (Income Tax Act s90-s91), the excise return and duty (Excise Rules r13ग), and the luxury fee and skill promotion fee (Finance Act 2083 Schedules 5-6) are due on the same day:
| Month | Month ends | Due by (BS) | Due by (AD) |
|---|---|---|---|
| Shrawan 2083 | 31 Shrawan 2083 (16 Aug 2026) | 25 Bhadra 2083 | 10 September 2026 |
| Bhadra 2083 | 31 Bhadra 2083 (16 Sep 2026) | 25 Ashwin 2083 | 11 October 2026 |
| Ashwin 2083 | 31 Ashwin 2083 (17 Oct 2026) | 25 Kartik 2083 | 11 November 2026 |
| Kartik 2083 | 30 Kartik 2083 (16 Nov 2026) | 25 Mangsir 2083 | 11 December 2026 |
| Mangsir 2083 | 29 Mangsir 2083 (15 Dec 2026) | 25 Poush 2083 | 9 January 2027 |
| Poush 2083 | 30 Poush 2083 (14 Jan 2027) | 25 Magh 2083 | 8 February 2027 |
| Magh 2083 | 29 Magh 2083 (12 Feb 2027) | 25 Falgun 2083 | 9 March 2027 |
| Falgun 2083 | 30 Falgun 2083 (14 Mar 2027) | 25 Chaitra 2083 | 8 April 2027 |
| Chaitra 2083 | 30 Chaitra 2083 (13 Apr 2027) | 25 Baisakh 2084 | 8 May 2027 |
| Baisakh 2084 | 31 Baisakh 2084 (14 May 2027) | 25 Jestha 2084 | 8 June 2027 |
| Jestha 2084 | 31 Jestha 2084 (14 Jun 2027) | 25 Asar 2084 | 9 July 2027 |
| Asar 2084 | 32 Asar 2084 (16 Jul 2027) | 25 Shrawan 2084 | 10 August 2027 |
Four-monthly: education and health equity fees
| Period | Ends | Due by (BS) | Due by (AD) |
|---|---|---|---|
| Shrawan to Kartik 2083 | 30 Kartik 2083 | 25 Mangsir 2083 | 11 December 2026 |
| Mangsir to Falgun 2083 | 30 Falgun 2083 | 25 Chaitra 2083 | 8 April 2027 |
| Chaitra 2083 to Asar 2084 | 32 Asar 2084 | 25 Shrawan 2084 | 10 August 2027 |
Income tax: instalments, return and certificates
| What | Due by (BS) | Due by (AD) | Law |
|---|---|---|---|
| Estimated-tax statement and first instalment (40%) | 30 Poush 2083 | 14 January 2027 | Income Tax Act s94, s95 |
| Second instalment (70%) | 30 Chaitra 2083 | 13 April 2027 | s94 |
| Third instalment (100%) | 32 Asar 2084 | 16 July 2027 | s94 |
| Salary TDS certificates for the year | 30 Shrawan 2084 | 15 August 2027 | s91(3) |
| Income tax return for 2083/84 | 30 Ashwin 2084 | 16 October 2027 | s96(1) |
| Return if IRD extended the date (three months at most) | 29 Poush 2084 | 13 January 2028 | s98 |
Licences and VAT credit claims
| What | Due by (BS) | Due by (AD) | Law |
|---|---|---|---|
| Excise and liquor licence renewal for 2084/85 | 31 Shrawan 2084 (within Shrawan) | 16 August 2027 | Excise Act s9(4) |
| VAT credit for goods that expired Shrawan-Ashwin 2083 | 25 Kartik 2083 | 11 November 2026 | VAT Rules r39क |
| Goods that expired Kartik-Poush 2083 | 25 Magh 2083 | 8 February 2027 | r39क |
| Goods that expired Magh-Chaitra 2083 | 25 Baisakh 2084 | 8 May 2027 | r39क |
| Goods that expired Baisakh-Asar 2084 | 25 Shrawan 2084 | 10 August 2027 | r39क |
| Goods lost to fire, theft or accident | Within 30 days of the loss | - | r39क |
Finance Act 2083 amnesty dates
| Amnesty | Last day (BS) | Last day (AD) | Section |
|---|---|---|---|
| Unrenewed excise licences: pay 2082/83's renewal | 31 Ashwin 2083 | 17 October 2026 | s43 |
| Finance Act fees and levies unpaid; staff of international bodies | 29 Mangsir 2083 | 15 December 2026 | s47, s49 |
| VAT, income tax and excise arrears, disputes and missing returns, with 1% | 30 Poush 2083 | 14 January 2027 | s40-s46, s50 |
| Destroying and writing off expired goods | 30 Poush 2083 | 14 January 2027 | s32 |
Details of each amnesty are in the Finance Act 2083 guide.
If a date is missed
- VAT: 10% a year additional fee and 15% a year interest, by the month; a late return 0.05% of the tax a day or Rs 1,000.
- TDS: 2.5% a year for the late statement and 15% a year on the late deposit, per month or part month.
- Advance tax: 15% a year on any shortfall below 90% of an instalment, until the return is due.
- Income tax return: 0.1% a year of assessable income or Rs 1,200, whichever is higher.
- Excise: 0.05% of the duty a day; a late return 0.05% a day or Rs 1,000.
- Luxury and skill fees: 15% a year; a late return 0.05% a day or Rs 1,000. Equity fees: 15% a year; Rs 1,000 a late return.
Worked examples are in penalties and appeals.
Questions
When is the VAT return due in Nepal?
Within 25 days of the end of each Nepali month. Kartik 2083's VAT return and tax are due by 25 Mangsir 2083 (11 December 2026).
When is TDS deposited in Nepal?
On the same day as VAT: within 25 days of the end of the month in which it was withheld, with the monthly statement and the payees' certificates.
What are the advance tax dates for 2083/84?
30 Poush 2083 (14 January 2027) for 40%, 30 Chaitra 2083 (13 April 2027) for 70% and 32 Asar 2084 (16 July 2027) for 100% of the year's estimated tax.
What is the last date for the 2083/84 income tax return?
30 Ashwin 2084 (16 October 2027), or up to 29 Poush 2084 (13 January 2028) if the tax office extends it on an application made before the due date.
When does Nepal's fiscal year 2083/84 start and end?
It starts on 1 Shrawan 2083 (17 July 2026) and ends on 32 Asar 2084 (16 July 2027).
When must an excise licence be renewed?
Within Shrawan, the first month of the fiscal year: by 31 Shrawan 2084 (16 August 2027) for 2084/85.
Sources
- मूल्य अभिवृद्धि कर ऐन, २०५२ (VAT Act 2052), as amended to the Finance Act 2082
- मूल्य अभिवृद्धि कर नियमावली, २०५३ (VAT Rules 2053), 27th amendment
- आयकर ऐन, २०५८ (Income Tax Act 2058), as amended to the Finance Act 2082
- अन्तःशुल्क नियमावली, २०५९ (Excise Rules 2059), 27th amendment
- आर्थिक ऐन, २०८३ (Finance Act 2083), Nepal Gazette 2083/03/30
- Dates computed with BRAccount's Bikram Sambat calendarMonth lengths from the official calendar tables for 2083 and 2084.