Nepal tax guide

The IRD's taxpayer incentive gift programme: a prize for taking a bill

Last checked 27 October 2026 (10 Kartik 2083). By Black Rock, the maker of BRAccount.

The taxpayer incentive gift programme (करदाता प्रोत्साहन उपहार कार्यक्रम) rewards people in Nepal for taking a bill. Anyone who buys goods or services worth more than Rs 100 for their own use from a seller with a PAN can enter the bill at prize.ird.gov.np, and each bill becomes a gift ticket; a purchase paid electronically through a payment service provider is entered automatically. The Inland Revenue Department draws one winner for each day and one bumper winner for each fortnight, on the 1st and the 16th of every Nepali month. A daily prize is Rs 1,33,334 and the bumper Rs 10 lakh, both less 25% tax. The rules are the Ministry of Finance's Taxpayer Incentive Gift Programme Operating Procedure, 2083.

The short version

Who: a natural person buying goods or services in Nepal for their own use, above Rs 100 at one time (s2, s4(1)).
Which bills: a bill from a seller with a PAN. Not business purchases, bills in a government or public body's name, telephone, internet, electricity, vehicle or air-ticket bills (s4(5)).
How: enter the bill number, the seller's PAN, the date, the total, cash or electronic payment, your name and mobile number at prize.ird.gov.np. Electronic payments count automatically (s5).
Draws: on the 1st for purchases from the 16th to the end of the previous month, on the 16th for the 1st to the 15th; a winner for each day and a bumper winner each fortnight (s6).
Prizes: Rs 1,33,334 a winner, about Rs 1 lakh after the 25% tax on windfall gains, and Rs 10 lakh for the bumper (s8).
Claim within 15 days at the nearest Inland Revenue Office with the original bill, an identity document, bank details and a PAN; unclaimed prizes go to the Prime Minister's Disaster Relief Fund (s9).

What the programme is

The programme exists to build the habit of giving and taking a bill for every sale, raise tax compliance, get real transactions recorded, and make every consumer ask for a bill (s3(1)). The Inland Revenue Department runs it within the approved annual budget and may hire an event organiser to manage it (s3(2)-(3)). The Ministry of Finance made the procedure under section 65(2) and (4) of the Financial Procedure and Fiscal Responsibility Act, 2076, and it took effect at once (s1).

IRD published its first winners' lists for 1-15 Ashwin and 16-31 Ashwin 2083 on its programme page.

Who can take part and which bills count

Consumer: The final consumer, a natural person, who buys goods or services in Nepal for their own uses2(क)
Minimum purchase: More than Rs 100 at one times4(1)
Bill: A bill issued by a person registered under the law with a permanent account number (PAN)s2(च)
Tickets: One gift ticket for each bill entered and each purchase paid electronically; a bill takes part once onlys4(3), (4), (6)
Not eligible: Bills for business purchases; bills in the name of a government body or public institution; bills for telephone, internet or electricity service, vehicles and means of transport, or air tickets; bills from a seller without a PANs4(5)

How to enter a bill

Open prize.ird.gov.np, the Department's portal for the programme.
Enter the bill number, the seller's PAN, the bill date, the total on the bill, how you paid (cash or electronic), your name and your mobile number (s5(2)).
Enter it within the fortnight of the purchase: IRD's notice for purchases made from 16 to 31 Ashwin 2083 asked for the bills by 31 Ashwin.
The system checks the entry automatically and issues a gift ticket for each eligible bill (s5(3), s4(3)).

A purchase paid electronically through a payment service provider joins the programme without being entered (s5(1)). Cash bills must be entered.

Draw dates and prizes

Draw	Purchases it covers	Winners	Prize, before tax
1st of each Nepali month	16th of the previous month to its last day	One for each day of the fortnight, and one bumper winner	Rs 1,33,334 each; bumper Rs 10,00,000
16th of each Nepali month	1st to 15th of the same month	One for each day of the fortnight, and one bumper winner	Rs 1,33,334 each; bumper Rs 10,00,000

s6(1)-(5), s8(1)-(2). The draw is made by the automated system; dignitaries, representatives and the press may be invited (s6(6)).

Tax on a prize: 25% withheld as a windfall gain under s88A of the Income Tax Act 2058s8(3)
Daily prize in hand: Rs 1,33,334 less Rs 33,333.50 = about Rs 1,00,000
Bumper prize in hand: Rs 10,00,000 less Rs 2,50,000 = Rs 7,50,000
Telling winners: By mobile and email; the names are published on the Department's website and social medias6(7), s7

How a winner claims

Within 15 days of the announcement, apply in person or through a representative at the nearest Inland Revenue Office (s9(1)).
Take the original bill; a copy of a national identity card, citizenship certificate, passport, driving licence or other official identity document; bank account details; and a PAN (s9(1)).
The office checks the documents and pays within 10 days, straight into the winner's bank account (s9(2), (4)).
False, fake or forged documents are sent for action under the law (s9(3)).
A prize not claimed in time with the documents goes to the Prime Minister's Disaster Relief Fund (s9(5)).

What it means for a business

Every customer becomes a check on the seller's bills: the customer types in the seller's PAN, the bill number, the date and the total, and the Department's system verifies the entry (s5(3)). A sale without a bill now costs the customer a ticket, and IRD's notices tell every business that a bill for every sale is compulsory. Not issuing a VAT invoice is fined Rs 10,000 each time (VAT Act s29(1)(c)).

A bill that reads clearly, with the seller's PAN, its number, date and total, is what the customer needs. The rules for VAT invoices are in the VAT guide, and the rules for billing software in the IRD billing software guide.

Questions

What is prize.ird.gov.np?

The Inland Revenue Department's portal for the taxpayer incentive gift programme, where a consumer enters a purchase bill to get a gift ticket for the fortnightly draw.

How much is the IRD bill prize?

Rs 1,33,334 for each daily winner and Rs 10 lakh for each fortnight's bumper winner, both before the 25% windfall-gain tax under section 88A of the Income Tax Act. A daily winner receives about Rs 1 lakh.

When are the winners drawn?

On the 1st of each Nepali month for purchases from the 16th to the end of the previous month, and on the 16th for purchases from the 1st to the 15th.

Which bills are not eligible?

Bills for business purchases, bills in the name of a government body or public institution, bills for telephone, internet or electricity service, vehicles or air tickets, and bills from a seller without a PAN.

Do I need to enter a bill I paid by QR or card?

No. A purchase paid electronically through a payment service provider joins the programme automatically. Cash bills must be entered at prize.ird.gov.np.

How long does a winner have to claim the prize?

15 days from the announcement, at the nearest Inland Revenue Office, with the original bill, an identity document, bank details and a PAN. An unclaimed prize goes to the Prime Minister's Disaster Relief Fund.

Can a business take part?

No. The programme is for natural persons buying for their own use; bills for business purchases are excluded.

Sources

IRD billing software guide Request access